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Journal of Applied Business, Taxation and Economics Reseach

jabter
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Published by PT. Equator Sinar Akademia

ISSN : - EISSN : 2808263X DOI : https://doi.org/10.54408/jabter

Core Subject : Economy,

Economics, Econometrics & Finance

This journal aims to take part in the advancement of knowledge in economics and business by publishing high quality research on contemporary trends in economics and business in emerging markets or countries. As the journal main horizon is to embrace contemporary trends in applied business, taxation, and economics, its scope is dynamic and evolving to accommodate the latest and emerging issues, challenges and phenomena.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 119 Documents

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Gross Domestic Regional Product, Population and Environmental Quality: Analysis of 33 Provinces in Indonesia Ina Indriana; Nor Asmat Ismail; Siti Rahyla Rahmat
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Abstract: In recent years environmental problems have become the focus of public attention in the world. The growth of the industry triggered by population growth is the main cause of the emergence of environmental problems. This research was conducted to determine the impact of Gross Domestic Regional Product growth, population growth on environmental quality. This study involved 33 provinces in Indonesia as a unit of analysis. Secondary data was collected from the Indonesian Central Bureau of Statistics. Data analysis was performed using panel least square with software Warp-PLS version 6.0. Previous research deployed CO2 Emission and pollution as an indicator of environmental performance, this research used a score of environmental quality index which covers water quality index, index of air quality and index of forest cover. Findings showed Gross Domestic Product and population have a negative effect on environmental quality. This research indicates government need to that encourages the household and industrial sectors to use environmentally friendly energy, limits and controls the conversion of forests and agricultural land into land for settlement, agriculture, and industry, and encourages the household and industrial sectors to provide waterways and ensure that liquid waste discharged into rivers, lakes or waterways does not harm the environment. Keywords : Gross Domestic Regional Product, Population, Environmental Quality

Exploring Sustainability Reports in The Indonesian Palm Oil Industry Nurhayati Soleha; Rita Rosiana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

The purpose of this study is to assess the quality and maturity of sustainability reports of palm oil companies listed on the Indonesia Stock Exchange (IDX). The findings indicate that there are few differences in the maturity levels of palm oil companies in implementing sustainability reporting based on GRI standards and the maturity sustainability reporting at a moderate level of relevant information. The majority of disclosure of sustainability reports is general disclosures and less present in economic and environmental disclosures. Companies need to improve the quality of their sustainability reporting and strengthen the validity of the measurement. Sustainability reports have the potential to improve the sustainability agenda by allowing management and shareholders to make more informed decisions about sustainability initiatives.

The Effect of Self Assessment and Tax Knowledge on Tax Compliance Asih Machfuzhoh; Intan Puspanita
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Tax is the main income of the State. Unfortunately, citizens who fulfill their tax obligations are not balanced with the total population in Indonesia. This is a problem, how to increase tax compliance, to increase the tax ratio, so that income from taxes can be maximized. Many studies examine the factors that affect tax compliance. This research will examine the effect of self-assessment and tax knowledge on tax compliance of taxpayers. The sample of this study was 80 respondents, with the criteria of a private person in the city of Serang, who had a TIN and worked. The results of this study indicate that self assessment and tax knowledge have a positive and significant impact on tax compliance, either partially or simultaneously.

Tax Dispute Analysis 0f Surface Water Tax (Review Decision Number 2791/B/PK/PJK/2019) Intan Puspanita; Asih Machfuzhoh; Mulyanah Mulyanah
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

The surface water tax creates different perceptions due to differences in the imposition of taxes regulated in regional regulations and contracts of work, one of which contains tax provisions that apply specifically. This study discusses a review of the arguments for the Judicial Review Decision Number 2791/B/PK/PJK/2019). This study uses literature research methods. The results of this study concluded that the panel of judges granted the appeal applicant on the basis that the Papuan provincial government could not collect surface water tax because it was not in accordance with article 32A and article 33A of the income tax law and the contents of the contract of work.

Turnaround Initiatives and Going Concern Opinion Chandra Prasadhita
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

The main purpose of this study is to examine the role of Statement on Auditing Standards (PSA) No. 30 which requires an independent auditor to evaluate management actions to overcome the financial distress of the company to reduce the possibility of going concern opinion acceptance. Implementation of turnaround initiatives consists of additional capital, borrowing and debt restructuring, asset sales and cost reduction activities. The population of this research is 454 manufacturing companies listed on Indonesia Stock Exchange during 2011-2013. This study finds that borrowing and debt restructuring are positive information which reduces the probability of receiving going concern opinions. Whereas, cost reduction is the negative information that increases the probability of receiving going concern opinion. That shows there is no significant effect of withdrawal of capital and asset sales activities on the probability of going concern opinion acceptance.

Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Using the Fraud Score Model Roza Mulyadi; Fita Rani Aulia; Mega Arum
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

This study was conducted to determine the effect of pentagon fraud (pressure, opportunity, rationalization, capability and arrogance) in detecting fraudulent financial reporting using F-Score in financial companies listed on the Indonesia Stock Exchange in 2017-2019. Using associative quantitative research methods. The population of this study are 100 companies with 49 sample of companies for 3 periods, so the sample total is 147 samples was obtained which was taken by purposive sampling technique. The testing method of this research is through multiple regression analysis with the SPSS 22 program. The results of the partial test analysis show that pressure and opportunity has significant effect in detecting fraudulent financial reporting. Whereas rationalization, capability and the arrogance variable has insignificant effect in detecting fraudulent financial reporting. The test results simultaneously are pressure, opportunity, rationalization, capability and arrogance has significant effect in detecting fraudulent financial reporting.

The Influence of Service Quality and Location on Consumer Decisions at Hotel Vista in Prabumulih Yudi Tusri
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

This study shows that when testing the quality of service all the questions in the questionnaire are said to be valid with the provisions exceeding the value of r table where the value of r table is 0.185. And for the reliability value obtained a value of 0.849 with the provisions above 0.185 it can be said that the existing questionnaire is declared reliable for further testing. At the time of testing the location, all the questions in the questionnaire were said to be valid with the provisions exceeding the value of r table where the value of r table was 0.185. And for the reliability value obtained a value of 0.853 with the provisions above 0.185 it can be said that the existing questionnaire is declared reliable for further testing. For the calculated f value of 33,505 and for the f table value from the results of n-k-1 (n=respondent, k=independent variable) of 2.76. Thus, for the calculated f value of 33,505 > the f table value of 2.76, the service quality and location variables have a positive effect on consumer decisions.

Intellectual Capital and Good Corporate Governance Determinants of Financial Performance Herman Wijaya; Denny Kurnia; Kodriyah Kodriyah
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

The purpose of this study was to examine the effect of intellectual capital and good corporate governance on company performance. The population in this study were companies listed in the Jakarta Islamic Index during the 2016 – 2019 period. The sampling technique in this study used a purposive sampling technique. This causality research method was analyzed using multiple regression. The data collection method used is the secondary data documentation method, and tested using Partial Least Square (PLS-SEM). The result of this research is that there is an influence between Intellectual Capital on financial performance. The results of corporate governance proxied by the Board of Directors have a significant effect, but the Board of Commissioners and the Audit Committee have no effect on the Company's Financial Performance.

Effect Of Third Party Funds On Lending To National Private Commercial Banks Didin Rasyidin Wahyu; Herna Setiawati
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i3.42

: This study aims to determine whether there is an influence between the independent variables (Current Accounts, Savings, and Deposits) on the dependent variable (Credit Distribution) at the National Private Commercial Banks listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019. The research method used in this study is a quantitative method, the sample used in this study is a national private public banking company, a total of 7 national private banking companies are determined as a sample, the sampling technique is done using the Purposive Sampling method . The data used are secondary data in the form of company financial statements, analysis using Multiple Linear Regression analysis. The results showed that partially there is an influence of Demand Deposits on Credit Distribution, there is an effect of Savings on Credit Distribution and there is an influence of Deposits on Credit Distribution. While simultaneously (together) there is the influence of Demand Deposits, Savings, and Deposits on Credit Distribution. there is an effect of Savings on Credit Distribution and there is an influence of Deposits on Credit Distribution. While simultaneously (together) there is the influence of Demand Deposits, Savings, and Deposits on Credit Distribution. there is an effect of Savings on Credit Distribution and there is an influence of Deposits on Credit Distribution. While simultaneously (together) there is the influence of Demand Deposits, Savings, and Deposits on Credit Distribution.

The Effect of Corporate Governance, Audit Quality, and Auditor Industry Specialization on the Integrity of Financial Statements Roza Mulyadi; Hadiatna Eka Jaya Ramdhani; Eny Suheny
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i3.43

The study was conducted to determine the effects of corporate governance, audit quality, and auditor industry specialization on the integrity of financial statements (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). The research method used is the associative quantitative research method. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. There are as many as 156 companies, with a sample of 43 companies for 3 years, so a sample of 129 is obtained. The analytical method used is multiple linear regression analysis with the help of the SPSS 25 program. The results of the analysis The partial test shows that the variables of independent commissioners, audit committees, institutional ownership, and audit quality have a significant effect on the financial statement integrity variable. Meanwhile, the managerial ownership variable and the auditor industry specialization variable have no significant effect on the integrity of the financial statements. Based on the results of the regression analysis, it is known that the variables of independent commissioners, audit committees, institutional ownership, managerial ownership, audit quality, and auditor industry specialization affect the financial statement integrity variable by 19.3%.

Page 2 of 12 | Total Record : 119

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Dabella Yunia

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+628112555476

Journal Mail Official
equatorsciencejournal@gmail.com

Editorial Address
Serang, Banten

Location
Kota serang,

Banten

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dabella Yunia

Contact Email dabellayunia@gmail.com

Phone +628112555476

Journal Mail Official equatorsciencejournal@gmail.com

Editorial Address Serang, Banten

Location Kota serang, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dabella Yunia

Contact Email
dabellayunia@gmail.com

Phone
+628112555476

Journal Mail Official
equatorsciencejournal@gmail.com

Editorial Address
Serang, Banten

Location
Kota serang,

Banten

INDONESIA