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JEB17 : Jurnal Ekonomi dan Bisnis
Published by Universitas 17 Agustus 1945 Surabaya
ISSN : -     EISSN : 25034634     DOI : https://doi.org/10.30996/jeb17
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JEB17 : Jurnal Ekonomi dan Bisnis is a journal for academics and practitioners, and is a double-blind, peer-reviewed academic journal that publishes conceptual articles and measures high-quality developments in the fields of economics, business and related disciplines.
Arjuna Subject : -
Articles 189 Documents
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PENGARUH IMPLEMENTASI METODE E-BILLING DAN MANUAL UNTUK WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK Totok Mardianto
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133329

Abstract

This research aims to obtain empirical evidence whether there is an influence of the application of e-billing methods and corporate taxpayer manuals on tax revenues at the Surabaya Pratama Tax Service Office. The population in this study were all corporate taxpayers registered at the Surabaya Pratama Tax Service Office. The sample used a purpose sampling method based on judgment (Judgment Sampling). The data used is secondary data in the form of total tax revenue, both nominally and by number of transactions. The statistical method used to test the hypothesis is multiple regression analysis and difference tests. Based on the results of the analysis carried out, it shows that in nominal data the application of e-billing does not have a significant effect on tax revenues, while manual receipts have a significant effect. In transaction data, the application of e-billing and manual methods has a significant effect on tax revenues. The variable method of implementing e-billing and manual has more influence on tax revenue on transaction data than nominal data at KPP Pratama Surabaya. Keywords: e-billing method, manual method, and tax revenue
FINANCIAL PERFORMANCE ANALYSIS OF PT. INDOFOOD CBP SUKSES MAKMUR TBK YEAR 2023-2024 USING ACTIVITY RATIO Shindu Hargo Dedali
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133330

Abstract

We conducted research to analyze the financial performance of PT. Indofood CBP Sukses Makmur Tbk. The objective was to evaluate activity ratios using two types of ratios: Total Asset Turnover Ratio and Fixed Asset Turnover Ratio for the period 2023 to 2024.Then, this financial report was analyzed using quantitative descriptive methods. The data source was taken from the financial statements of PT. Indofood CBP Sukses Makmur Tbk for the period 2023-2024. The purpose of this research is to enable the company to measure and analyze its financial performance through the analysis of these two ratios. This will enable the company to effectively manage its liabilities and ensure smooth cash flow. Thus, the company's management is expected to be able to repay debts and run its business operations effectively. Keywords: Fixed Asset Turnover Ratio, Total Asset Turnover Ratio, & Financial Performance
Implementasi Sertifikasi Halal terhadap Pendapatan Pelaku Usaha Kripik Bintang Sembilan Di Bululawang Agus Wicahyono; Asib Dwi Kuryanto; Abdus Salam; Kemala Hasanah
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133331

Abstract

The inclusion of a halal label on products significantly influences consumer trust, which in turn positively impacts company profits. Currently, some business actors perceive halal certification merely as a fulfillment of Islamic religious obligations, while a smaller portion recognize that halal certification can also enhance business revenue. This study aims to examine the benefits experienced by the owners of Bintang Sembilan Chips in Bululawang, a business operating in the food industry, after obtaining halal certification from the Indonesian Ulema Council (MUI), using Porter’s Value Chain approach. The data collected includes the value chain, general profile of the business owners, challenges encountered, and benefits gained after obtaining halal certification, which were obtained through questionnaires. The results indicate that implementing halal standards can increase the revenue of Bintang Sembilan Chips in Bululawang. This increase is attributed to enhanced consumer trust and purchasing interest in halal-certified products, the ability to access a broader market, and opportunities to participate in government-promoted programs. Based on the economic benefits observed, it can be concluded that possessing halal certification has a positive impact on the business owners’ income. Keywords: Business Revenue, Halal Certification, Business Owner
PENGARUH INTENSI MELAKUKAN KECURANGAN TERHADAP PERILAKU KECURANGAN AKUNTANSI DENGAN MODERASI TEKNOLOGI INFORMASI Alysia Lailatul Mas’udah; Yoosita Aulia
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133332

Abstract

Abstract This study aims to analyze the influence of accounting fraud intentions on accounting fraud, with information technology as a moderating variable at SPX Express Hub Pabean Cantikan Surabaya. This study used a quantitative approach with primary data obtained through questionnaires distributed to 80 respondents. The data analysis methods used were multiple linear regression and moderated regression. Prior to hypothesis testing, the data were examined through validity, reliability, and classical assumption tests. The results showed that accounting fraud intentions and information technology had no significant effect on accounting fraud. Furthermore, information technology was unable to moderate the influence of accounting fraud intentions on fraudulent behavior. These findings indicate that accounting fraud is more influenced by factors other than the research variables. Keywords: fraud intention, accounting fraud, fraudulent behavior, information technology, moderation
PENGARUH KONEKSI POLITIK, REFORMASI PERPAJAKAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Perusahaan Keluarga Sektor Energi di Bursa Efek Indonesia) muchammad rizky; Mustika Winedar
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 02 (2026): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i02.133901

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Koneksi Politik, Reformasi Perpajakan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak, pada perusahaan keluarga sektor energi yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023. Penelitian ini menggunakan data sekunder dan metode penelitian kuantitatif. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling, dengan sampel 18 data perusahaan terpilih pada sektor energi yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023. Teknik analisis data yang digunakan yaitu statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa koneksi politik berpengaruh signifikan terhadap penghindaran pajak, sementara reformasi perpajakan dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.
PENGARUH IMPLEMENTASI SISTEM CORETAX DAN AKUNTABILITAS TERHADAP TRANSPARANSI PERPAJAKAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH KPP PABEAN CANTIAN SURABAYA Mufida; mustika winedar
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 02 (2026): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i02.133904

Abstract

Studi ini memiliki tujuan guna menganalisis pengaruh implementasi Sistem Core Tax Administration System (Coretax) dan akuntabilitas terhadap transparansi perpajakan Wajib Pajak Orang Pribadi di wilayah KPP Pratama Pabean Cantian Surabaya. Teknik purposive sampling digunakan dalam studi dan diperoleh 100 responden serta menggunakan pendekatan kuantitatif. Pengumpulan data melalui penyebaran angket. Kemudian, analisis data dilakukan melalui analisis regresi berganda berbantuan IBM SPSS Statistics. Data dianalisis melalui uji validitas, reliabilitas, serta uji asumsi klasik yang meliputi normalitas, multikolinearitas, dan heteroskedastisitas sebelum pengujian hipotesis dilakukan. Temuan studi mengindikasikan bahwa secara simultan, transparansi perpajakan dipengaruhi secara signifikan serta positif oleh Sistem Coretax serta akuntabilitas. Secara parsial, terhadap transparansi perpajakan dipengaruhi secara secara signifikan serta positif oleh Sistem Coretax dan memiliki nilai signifikansi 0,014. Sementara, akuntabilitas juga memiliki pengaruh signifikan serta positif dengan nilai signifikansi <0,001 merupakan variabel yang mendominasi. Nilai R Square (koefisien determinasi) yaitu 0,516 mengindikasikan jika kedua variabel independen mampu menjelaskan variasi transparansi perpajakan sekitar 51,6%. Sementara, sisanya diakibatkan faktor lainnya yang tidak termasuk ke dalam model studi. Temuan studi mengindikasikan bahwa optimalisasi implementasi Sistem Coretax yang didukung peningkatan akuntabilitas mampu memperkuat transparansi administrasi perpajakan serta kualitas pelayanan bagi wajib pajak mengalami peningkatan.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Marsela; alberta esti handayani; shanty ratna damayanti
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 02 (2026): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i02.133905

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Profitabilitas terhadap manajemen laba pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia Tahun 2021-2024. Penelitian ini menggunakan data sekunder dan metode penelitian kuantitatif. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling, dengan sampel 60 data perusahaan non-manufaktur sektor farmasi yang terdaftar di Bursa Efek Indonesia Tahun 2021-2024. Teknik analisis data yang digunakan yaitu statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi dan uji Hipotesis. Hasil menunjukkan bahwa Perencanaan Pajak tidak berpengaruh signifikan terhadap Manajemen Laba, Beban Pajak Tangguhan tidak berpengaruh signifikan terhadap Manajemen Laba, dan Profitabilitas berpengaruh positif dan signifikan terhadap Manajemen Laba. Kata kunci : Perencanaan Pajak, Beban Pajak Tangguhan, Profitabilitas, Manajemen Laba
PENGARUH KEWAJIBAAN KEPEMILIKAN NPWP , PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAN PAJAK Totok Mardianto
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 02 (2026): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i02.134005

Abstract

In the current era, taxes play a crucial role as a source of domestic state revenue. This study aims to analyze the impact of the obligation to possess a Taxpayer Identification Number (NPWP), tax audits, and tax collection activities on tax revenue. The respondents in this study are tax officials (tax authorities) from the Primary Tax Service Offices (KPP Pratama) in the North Sidoarjo region. The sample consists of 70 tax officials from three Primary Tax Service Offices within the North Sidoarjo area. Multiple regression analysis is the method used in this study. The research results indicate that the obligation to possess a Taxpayer Identification Number (NPWP), tax audits, and tax collection have a significant positive effect on tax revenue, with tax collection showing a coefficient of 0.305. This study supports the research conducted by Syahab and Gisijanto (2008) and Titin Vegirawati (2011). Keywords: Obligation to possess an NPWP, tax audit, tax collection, and tax revenue.
FINANCIAL PERFORMANCE ANALYSIS OF PT. GUDANG GARAM TBK YEAR 2024-2025 USING PROFITABILITY RATIO Shindu Hargo Dedali
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 02 (2026): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i02.134006

Abstract

This study measures and analyzes the financial performance of PT. Gudang Garam Tbk by examining profitability ratios—specifically the Net Profit Margin and Gross Profit Margin—for the years 2024 to 2025. The financial statements were analyzed using a quantitative descriptive approach, with data sourced from the company's financial reports for the 2024–2025 period. The research aims to assess profitability to determine whether the company can generate substantial profits; such significant earnings would enable further expansion, thereby allowing the company to create extensive employment opportunities. Keywords: Net Profit Margin Ratio, Gross Profit Margin Ratio, & Financial Performance

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