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Jurnal Riset Bisnis dan Ekonomi Digital
Published by Yayasan Literasi Emas Nusantara
ISSN : -     EISSN : 10.67551     DOI : https://doi.org/10.67551/m8kdxw06
Core Subject :
Jurnal Riset Bisnis dan Ekonomi Digital (JRBED) | E-ISSN: 3064-6367 media publikasi ilmiah yang berfokus pada pengembangan dan inovasi di bidang bisnis dan ekonomi digital. Jurnal ini terbit 3 kali (April, Agustus, Desember) menyediakan platform bagi para akademisi, peneliti, dan praktisi untuk berbagi temuan riset terbaru, analisis, serta praktik terbaik yang relevan dengan transformasi digital dalam dunia bisnis dan ekonomi. JRBED mencakup berbagai topik, termasuk namun tidak terbatas pada: Strategi bisnis di era digital Inovasi dan teknologi dalam manajemen bisnis E-commerce dan fintech Transformasi digital di sektor industri dan layanan Analisis data besar (big data) dan kecerdasan buatan (AI) dalam bisnis Keuangan digital dan investasi berbasis teknologi Pengaruh ekonomi digital terhadap perkembangan ekonomi global dan lokal Dengan fokus yang kuat pada isu-isu kontemporer dan masa depan, Jurnal Riset Bisnis dan Ekonomi Digital bertujuan untuk menjadi sumber referensi utama bagi para profesional dan peneliti yang tertarik pada dinamika dan tantangan di era digital. Jurnal ini diterbitkan secara berkala dan menerima kontribusi dalam bentuk artikel penelitian, ulasan literatur, studi kasus, dan laporan singkat dari seluruh dunia.
Arjuna Subject : -
Articles 35 Documents
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Dampak Audit Keamanan Siber Terhadap Perlindungan Data Organisasi Dea Sirait; Shafira Frarisya P; Juan Philip Samosir; Rio Partahi Pasaribu
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 3 (2025): Call for Paper: Desember 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/55fee437

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui serangan siber yang semakin marak terhadap organisasi pemerintah atau publik diikuti oleh peningkatan kecepatan teknologi informasi saat ini. Serangan siber mengakibatkan kerusakan materi dan infrastruktur serta informasi organisasi. Untuk mencegah ancaman siber, perlu dilakukan penjaminan kualitas untuk melindungi informasi dengan memastikan bahwa data tidak dapat diakses oleh pihak yang tidak berkepentingan dan bahwa informasi yang disimpan tetap akurat dan rahasia. Arsitektur TISA (Trust Information Security Architecture) digunakan untuk melakukan penjagaan serangan siber dan terdiri dari tahapan perlindungan data, aturan keamanan informasi, dan prosedur keamanan. Arsitektur ini diterapkan sesuai dengan kriteria kualitas pada sistem untuk menjamin keamanan yang baik dan berdasarkan framework penjaminan keamanan yang disesuaikan dengan masalah keamanan yang terjadi.
Analisis Kepatuhan Wajib Pajak Dalam Pelaporan dan Pembayaran PPN Chairani Pricilia; Matthew Napitupulu; Deon Hondo; Selly Stevani; Rexy Saragih
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 3 (2025): Call for Paper: Desember 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/h0p18555

Abstract

This study examines taxpayer compliance in reporting and paying Value Added Tax (VAT) in Indonesia, focusing on the impact of the VAT rate increase to 12%. Taxpayer compliance levels in Indonesia remain low and fluctuate, impacting state revenue and national development. The study also analyzes factors influencing taxpayer compliance, such as awareness, understanding of regulations, the quality of service from tax authorities, and the effectiveness of the tax administration system and law enforcement. The research results are expected to provide strategic recommendations for improving VAT compliance and optimizing state revenue
Pajak Penghasilan Badan dan Dampaknya Terhadap Profitabilitas Perusahaan Janice Leung; Jhe Giovanny Tristan; Erika Falensia; Evelline; Dina Aprillia; Tetty Sipahutar
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 3 (2025): Call for Paper: Desember 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/bvhy5d67

Abstract

This study explores how corporate income tax influences company profitability, while also considering the roles of operating expenses and earnings management. Using a Systematic Literature Review (SLR) approach, we examined a range of empirical studies from 2017 to 2024 focused on companies listed on the Indonesia Stock Exchange. Our review shows that corporate income tax generally has a negative impact on profitability, since it directly reduces net income. Likewise, high operating costs especially when not managed efficiently tend to lower profit margins. Earnings management, although sometimes used to present a stronger financial position in the short term, can reduce the reliability of financial reports and harm profitability over time. These findings highlight the need for better cost control, responsible tax planning, and transparent financial reporting. By understanding the connection between taxes, expenses, and financial performance, companies can make more informed decisions that support both their sustainability and compliance with tax regulation.
Peran Pajak Penghasilan dalam Mengurangi Ketimpangan Sosial dan Ekonomi Alexander Luis Lung; Darvin Jiong; Jefry Wilson Lius Winardi; William Antonius Salim
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 3 (2025): Call for Paper: Desember 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/sr8wza78

Abstract

Social and economic inequality remains a pressing challenge for developing countries, including Indonesia. The disparity in income distribution, access to resources, and economic opportunities reflects a broader systemic issue that impedes inclusive and sustainable growth. This study aims to analyze the role of income tax—particularly progressive income tax—as a fiscal instrument to reduce such inequality. A systematic literature review (SLR) method is employed to synthesize previous research and examine how income tax can function as an effective tool for wealth redistribution. The findings show that when properly managed, income tax revenues can support public services such as education, health, and infrastructure, directly contributing to poverty alleviation and reduced inequality. However, the effectiveness of this approach also depends on administrative capacity, transparency, and the ability to minimize tax avoidance. Therefore, progressive tax policy must be accompanied by institutional reforms and equitable fiscal allocation to ensure long-term impact on social and economic equity.
Analisis Kepatuhan Pajak Penghasilan Terhadap Penghasilan Negara di Indonesia Carrens; Candy Angkasa; Federick Daffi Tasmin; Jose Neilson; Jonathan Wijaya; Sukardi Hadiwinata
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 3 (2025): Call for Paper: Desember 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/hvfvmc14

Abstract

DJP as the tax regulator in Indonesia always strives to increase state revenue as the foundation for the running of the country by improving tax compliance. Taxpayer compliance supporting the increase in annual tax revenue, so the DJP provided a breakthrough in the form of digitizing tax reporting by moving the service and reporting system online, then in 2017 a system was created to improve tax services and reporting in the form of e-form as a tax return reporting facility which is expected to facilitate reporting and increase the level of tax compliance. The purpose of this study is to determine whether the digitalization factor in the form of e-form can have an impact on taxpayer compliance. The research method uses a descriptive qualitative approach. The data used in the study were taken from literature studies that took several reference journal articles. The study results can be concluded that e-form has a better significant effect on increasing tax compliance.

Page 4 of 4 | Total Record : 35

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