Jurnal Ekonomi

The Influence of Profitability and Liquidity on Tax Aggressiveness (Empirical Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019–2023)

Shilla Febriyanti, Arifin Arifin — Fri, 08 Aug 2025 00:00:00 +0000

This study aims to examine the effect of profitability and liquidity on tax aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using secondary data obtained from the companies' annual financial reports during the observation period. Hypotheses were tested using multiple linear regression analysis with the assistance of EViews software. The findings reveal that profitability has a negative and significant effect on tax aggressiveness, indicating that higher profitability is associated with lower levels of tax aggressiveness. On the other hand, liquidity shows no significant effect on tax aggressiveness. Simultaneously, both profitability and liquidity have a collective influence on tax aggressiveness. These results provide valuable insights for corporate management in developing transparent financial strategies that align with sustainable tax compliance practices, and highlight the importance of internal financial performance in shaping ethical tax behavior.

Analysis of the Implementation of the Village Financial System Application (SISKEUDES) in Village Financial Management: A Case Study of Sidamulya Village, Wanasari District, Brebes Regency

Nurul Mahmudah, Yusri Anis Faidah, Cantika Putri Cahaya Purnama — Thu, 07 Aug 2025 00:00:00 +0000

This study aims to analyze the implementation of the Village Financial System Application (SISKEUDES) in village financial management, with a case study conducted in Sidamulya Village, Wanasari District, Brebes Regency. This research employs a qualitative method using both primary and secondary data sources. Primary data were obtained through interviews with key informants, including the Village Head of Sidamulya, the Village Secretary, and the Finance Officer who also serves as the SISKEUDES administrator. Secondary data consisted of government regulations, laws, books, modules, and journals related to village financial management and the use of SISKEUDES, as well as SISKEUDES input documents such as the Village Medium-Term Development Plan, the Village Government Work Plan, village revenue and expenditure budget data, financial administration reports, and bookkeeping records. Data collection techniques included observation, documentation, and direct interviews, while data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results of this study indicate that village financial management in Sidamulya Village has been carried out in accordance with the principles of transparency, accountability, participation, orderliness, and budgetary discipline as outlined in Minister of Home Affairs Regulation No. 20 of 2018. The implementation of SISKEUDES in Sidamulya Village has facilitated the work of local human resources, making supervision more efficient and ensuring compliance with applicable regulations, thereby increasing transparency and accountability. Moreover, SISKEUDES has played a significant role in developing the village’s accounting information system, particularly in terms of system quality and information quality, which are reflected through several indicators that demonstrate its effectiveness in supporting financial reporting in the village.

The Effect of Capital Intensity, Inventory Intensity, and Transfer Pricing on Tax Avoidance: Evidence from Consumer Goods Companies Listed on the Indonesia Stock Exchange for the Period 2020–2024

Robiha Robiha, Hartono Hartono — Sat, 09 Aug 2025 00:00:00 +0000

This study investigates the influence of capital intensity, inventory intensity, and transfer pricing on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. Employing a descriptive quantitative approach, this research utilizes secondary data obtained from annual financial reports. Panel data regression analysis is applied to examine the proposed hypotheses. The findings demonstrate that capital intensity, inventory intensity, and transfer pricing each significantly affect tax avoidance practices. These results support the theoretical assumptions of agency theory and positive accounting theory, suggesting that managerial discretion in financial and operational strategies influences tax-related decisions. The study contributes to the growing literature on corporate tax behavior by emphasizing how internal company characteristics and pricing policies shape tax avoidance tendencies. Moreover, it provides valuable implications for tax authorities, policymakers, and corporate stakeholders in enhancing transparency and improving regulatory frameworks. Future research is encouraged to explore additional variables and extend the model across other industrial sectors.

The Effect of Tax Planning and Deferred Tax Expense on Earnings Management (Empirical Study on Financial Service Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period)

Annisa Putri Septyani, Hartono Hartono — Sat, 09 Aug 2025 00:00:00 +0000

This study investigates the effect of tax planning and deferred tax expense on earnings management in financial service companies listed on the Indonesia Stock Exchange during a multi-year period. The research adopts a quantitative approach using panel data regression analysis with the fixed effect model, based on secondary data obtained from publicly available financial statements. The findings reveal that tax planning does not have a significant impact on earnings management, while deferred tax expense shows a significant negative relationship with earnings management. Simultaneously, both variables significantly influence earnings management practices. These results suggest that deferred tax expense plays a more critical role than tax planning in shaping financial reporting behavior. The study contributes to the existing literature by offering empirical evidence within the context of financial service firms in a developing country and provides insights for stakeholders to better interpret deferred tax figures in relation to potential earnings manipulation.

Building a Core Value-Based Organizational Culture in Christian Higher Education: a Study at Toraja Christian University

Oktavianus Pasoloran, Ade Lisa Matasik — Tue, 09 Sep 2025 00:00:00 +0000

The purpose of this study is to determine how to build a Christian university organizational culture based on core values. This study uses a qualitative approach with a case study method focused on a university, namely Universitas Kristen Indonesia Toraja. The research data was obtained through observation and interview instruments. The data analysis technique used was thematic analysis through coding of interview transcripts or observation notes. This study emphasizes that the core values formulated by UKI Toraja are not only important in determining the organization's direction but also serve as guidelines and guidance for all university stakeholders. More transcendental values, such as Christianity, local wisdom philosophy, human dignity, as well as social and national concern, require critical reflection that enables every member of the UKI Toraja community to be directed toward the same goal. Core values ultimately build organizational cultural values as pillars of transformation in facing the challenges of changes in the higher education environment and enhancing more meaningful commitment from the entire academic community.

Strategies to Increase Employee Engagement Through Employee Empowerment and Self-Development Programs

Fri, 31 Oct 2025 00:00:00 +0000

This study aims to describe and analyze strategies for increasing employee engagement through employee empowerment and self-development programs. The research approach used was descriptive qualitative, with data collection techniques using in-depth interviews, observation, and documentation studies. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing according to the Miles and Huberman model. The results indicate that empowerment and self-development strategies have a significant influence on increasing employee engagement. By providing autonomy in decision-making, providing relevant training, and supporting career development, employees feel more valued and in control of their work. Furthermore, a supportive organizational culture and regular recognition have been shown to increase motivation and a sense of belonging to the organization. Although challenges remain, such as budget constraints, ineffective training methods, and difficulties in measuring success, the results of this study confirm that employee engagement can be significantly improved if organizations consistently implement empowerment and self-development strategies on an ongoing basis.

Legal Protection for Local Communities against Dominance of Foreign Investors in Project Capital investment

Radea Respati Paramudhita — Fri, 07 Nov 2025 00:00:00 +0000

The phenomenon of increasing foreign investment often creates unequal legal relations between investors and local communities, particularly regarding land ownership, economic rights, and environmental sustainability. This study aims to analyze the form and effectiveness of legal protection for local communities against foreign investor domination in investment projects in Indonesia. The research method used is normative juridical with a statutory and conceptual approach, supported by case studies in several regions that are foreign investment locations. Data were obtained through a literature review of laws and regulations, legal literature, and relevant court decisions. The results of this study indicate that legal protection for local communities against foreign investor domination in investment projects in Indonesia is still not optimal, despite the existence of an adequate legal framework. The implementation of Law Number 25 of 2007 concerning Investment and Law Number 32 of 2009 concerning Environmental Protection and Management has not fully been able to ensure a balance between economic interests and community rights. The study found that various violations still occur, such as environmental pollution, eviction of customary land, and social marginalization, which are consequences of weak supervision and law enforcement. Furthermore, foreign investor dominance is reinforced by imbalances in economic and political power, a lack of information transparency, and limited public participation in the investment licensing and oversight process. However, there are opportunities to strengthen legal protection through capacity building of supervisory institutions, strengthening inter-agency coordination, implementing strict sanctions for violations, and active public involvement in every investment stage.

Analysis of Psychological Well-Being and Social Support on Employee Performance Through Job Satisfaction at BPR Bank Gresik

Mon, 01 Dec 2025 00:00:00 +0000

This study aims to analyze the influence of psychological well-being and social support on the performance of BPR Bank Gresik employees, with job satisfaction as a mediating variable. The population in this study were 100 employees at BPR Bank Gresik, with the sampling technique using a census, so the sample obtained was the same number as the population, namely 100 employees of BPR Bank Gresik. Testing was carried out using Partial Least Squares (PLS) analysis to examine the relationship between variables. The results of the study showed several main findings. First, psychological well-being has a positive contribution in improving employee performance. Second, social support contributes in encouraging employee performance by creating an atmosphere that motivates them to show their best potential, including in efforts to obtain the desired position. Third, psychological well-being also has a positive effect on performance through job satisfaction. Fourth, social support has a significant contribution in improving performance through job satisfaction