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INDONESIA
JAE (Jurnal Akuntansi dan Ekonomi)
Published by Universitas Nusantara PGRI Kediri
ISSN : 27219313     EISSN : 25410180     DOI : https://doi.org/10.29407/jae.v6i2
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI" : 14 Documents clear
PENGARUH KEPEMILIKAN PENGENDALI, PROPORSI KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI: (Studi Kasus Pada Perusahaan Sektor Energi di Bursa Efek Indonesia Tahun 2017 - 2021) Ayu Fitria Ningrum; Napisah Napisah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.20305

Abstract

This study aims to determine the effect of controlling ownership, the proportion of independent commissioners and audit committees on tax aggressiveness with company size as moderator. The method used in this research is quantitative. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 37 companies and after following the sample criteria, there are 13 companies. The type of research used is quantitative research using Panel Data Regression and Moderated Regression Analysis (MRA) using Microsoft Excel and EVIEWS version 10. The data analysis technique used is Descriptive Statistical Analysis, Panel Data Regression Model Estimation, Classical Assumptions Test, Hypothesis Testing , and Moderating Regression Analysis (MRA) Test. Based on the results of the Coefficient of Determination Test (R2), the influence exerted by the independent variables on the dependent variable in this study was 3% and the remaining 97% was influenced by other variables not included in this study. The results of the T-Test show that Ownership of the Controller has no effect on Tax Aggressiveness, the Proportion of Independent Commissioners has no effect on Tax Aggressiveness, the Audit Committee has no effect on Tax Aggressiveness. The results of the Moderating Regression Analysis (MRA) test show that Company Size moderates Controlling Ownership of Tax Aggressiveness, Company Size cannot moderate the Proportion of Independent Commissioners on Tax Aggressiveness, Company Size can moderate the Audit Committee on Tax Aggressiveness
STUDI KOMPARATIF PENGARUH INTELLECTUAL CAPITAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN DOMESTIK DAN PERUSAHAAN MULTINASIONAL Dodi Prasetya; Lintang Venusita
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.20330

Abstract

This study aimed to examine the effect of intellecual capital on tax avoidance in both domestic and multinational companies in Indonesia, and to examine whether there are differences in both effect or not. The sample in this study consisted of 100 domestic manufacturing companies and 100 of multinational manufacturing companies registered in Indonesia Stock Exchange from 2019-2022. This type of research is quantitative study using stratified random sampling with multiple linear regression analysis models that are processed using SPSS 23. The results of this study show that Intellecual capital has an effect on tax avoidance both in domestic and multinational companies. So it can be concluded that there is no difference in the effect of intellecual capital on tax avoidance in domestic and multinational companies.
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF PROFIT IN THE WOOD SUB-SECTOR AND ITS PROCESSING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Muhammad Rimawan; Puji Muniarty
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.20365

Abstract

This study aims to analyze the effect of likuidity, profitability, leverage, firm size and Investment Opportunity Set on earnings quality. The sampling technique was carried out using saturated sampling. The samples in this study are 4 companies in the wood and processing sub-sector that are listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data in this study were processed using the SPSS application with multiple linear regression analysis methods. The hypothesis testing method uses a significance level of 5% or 0.05. The results showed that 1) the likuidity variable has an effect on earnings quality. 2) the profitability variable has no effect on earnings quality, 3) the leverage variable has an effect on earnings quality, 4) the firm size variable has an effect on earnings quality, and 5) the investment opportunity variable has an effect on earnings quality.6) the result silmultan has an effect earning quality
MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK Puji Astuti; Faisol Faisol; Suhardi Suhardi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.20541

Abstract

The goal of this study is to clarify how procedural fairness, distributive justice, and taxpayer trust all contribute to increased taxpayer compliance with MSMEs in Nganjuk Regency, Indonesia. The study does this using a positivist paradigm approach and a judgment sampling technique. A Google Forms-created questionnaire that was partly distributed in-person and online was used to collect the data. In addition, 120 respondents' responses were collected. According to the study's findings, the Nganjuk Regency's MSME taxpayers' voluntary compliance is highly influenced by procedural fairness, distributive justice, and taxpayer trust. Key Words: fairness, tax, taxpayer compliance, MSME

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