Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis

Pengaruh Pemahaman Peraturan Perpajakan dan Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak

Nida Putri Rahmayanti — 2025-09-30

This study aims to examine the effect of understanding tax regulations and the implementation of E-Filling on taxpayer compliance. This study uses a quantitative method with primary data, statistical tools using SPSS version 26. The sample in the study amounted to 149 respondents. The results of the study indicate that understanding tax regulations has a partial effect on taxpayer compliance and the implementation of the E-Filling system has a partial effect on taxpayer compliance. This means that taxpayer compliance is greatly influenced by understanding tax regulations. Because with taxpayers understanding tax regulations, taxpayers will understand their rights and obligations as taxpayers. And with the existence of a technology system using E-Filling, it will make it easier for taxpayers to carry out their tax obligations

Analysis of the Contribution of Catering Taxes to Local Revenue in Tanah Laut Regency

Bella Puspita Rininda — 2025-09-30

Catering Tax is one type of local tax which is a source of Original Local Government Revenue (PAD) in Tanah Laut Regency. The purpose of this study is to analyze catering tax revenues, the analysis used is a potential analysis using least squares, effectiveness ratios, growth rate ratios, and catering tax contribution ratios in Tanah Laut Regency for the 2018-2021 period. Sources of data obtained from the Regional Revenue Agency for Tanah Laut Regency. The data used in this study is secondary data using qualitative descriptive analysis. The results show that the estimated potential for Catering Tax revenue in Tanah Laut Regency for the 2022 period is 5,338,917,147 IDR. The effectiveness of Catering Tax receipts in Tanah Laut Regency is classified as very effective with an average catering tax effectiveness from 2018-2021 which is 104.21% which always exceeds the set target. While the growth rate of Catering Tax is categorized as less successful, this of course refers to the comparison of the increase in the realization of Catering Tax revenue each year which has a small percentage of 12.49%. And for the contribution of Catering Tax revenue to Original Local Government Revenue, it is considered very less based on the calculation results with an average contribution of 6.35%.

ANALISIS KUALITAS PELAYANAN DALAM MENINGKATKAN KEPUASAN PELANGGAN PADA CV TRESMO LAUNDRY BANJARMASIN

Ni Nyoman Suarniki — 2026-02-04

This study aims to evaluate service quality in improving customer satisfaction at CV Tresmo Laundry Banjarmasin.

The method used was descriptive qualitative, with data collected through questionnaires distributed to 100 respondents using a purposive sampling technique. The analysis was conducted based on the SERVQUAL model, which encompasses five dimensions: tangibles, reliability, responsiveness, assurance, and empathy.

The results showed that each service quality dimension received a fairly good average score (3.57–3.66), while the customer satisfaction indicator also fell within the fairly satisfactory category (3.54–3.68). These findings the close relationship between service quality and customer satisfaction, improving reliability, responsiveness, and empathy has the potential to strengthen customer loyalty. Service quality management so that CV Tresmo Laundry can maintain customer satisfaction and strengthen its competitiveness in the competitive laundry industry.

PENGARUH UKURAN PERUSAHAAN DAN BOARD GENDER DIVERSITY TERHADAP ESG SCORE

Ferli Erwansyah — 2025-09-30

Abstract,

This study aims to examine the effect of firm size and board gender diversity on the ESG scores of companies listed on the IDX Sustainability Index (IDX) that have been assigned ESG scores by Morningstar Sustainalytics, in collaboration with IDX, for 2024.

The research method used was quantitative with cross-sectional data. The population was 80 companies listed on the IDX Sustainability Index that had been assigned ESG scores by Morningstar Sustainalytics, with a sample size of 48 companies. The results showed that board gender diversity significantly impacted ESG scores, while firm size did not.

Kepemilikan Institusional, Profitabilitas, Dan Leverage Terhadap Penghindaran Pajak Ukuran Perusahaan Sebagai Pemoderasi

Evi Maria — 2026-02-20

This research aims to analyze the effect of institutional ownership, profitability, and leverage on tax avoidance with firm size as moderating. The population of this research were LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. By using purposive sampling, the samples used in this research were 75 observational data from 25 companies. The data in this research were analyzed using Partial Least Square (PLS). The results showed that institutional ownership, profitability, and leverage has effect on tax avoidance. In addition, firm size is able to moderate the effect of profitability and leverage on tax avoidance, but firm size is not able to moderate the effect of institutional ownership on tax avoidance

SECTORAL MAPPING OF CREATIVE ECONOMY FIRMS ON THE INDONESIA STOCK EXCHANGE BASED ON KEMENPAREKRAF AND IDX

Soedjatmiko Soedjatmiko — 2025-09-30

This study aims to map creative economy firms listed on the Indonesia Stock Exchange (IDX) based on the official subsector classification issued by the Ministry of Tourism and Creative Economy (Kemenparekraf) and the IDX Industrial Classification (IDX-IC). Using a descriptive qualitative approach, this study employs content analysis of annual reports, initial public offering (IPO) prospectuses, and other official corporate documents. The classification framework is developed based on indicators of creative activities, intellectual property intensity, and alignment with the 17 nationally defined creative economy subsectors. The findings indicate that only a limited number of IDX-listed firms can be classified as core creative economy companies, with a concentration in the media, film, broadcasting, and advertising subsectors. In contrast, art- and culture-based subsectors such as performing arts, fine arts, crafts, and architecture are largely underrepresented. These findings reveal a structural gap between the strategic role of the creative economy and its capital market representation, while providing a sectoral mapping that supports the development of a creative economy stock index in Indonesia.