Jurnal Ekonomi dan Bisnis

THE INFLUENCE OF THE NUMBER OF TOURISTS ON REGIONAL ORIGINAL REVENUE WITH HOTEL TAX REVENUE AS A MEDIATING VARIABLE

Astuti Purnamawati, Algifari, Theresia Trisanti, Conny Tjandra Rahardja — Thu, 30 Jul 2026 00:00:00 +0200

This study aims to examine the effect of the number of tourists on Regional Original Revenue (PAD) in the Special Region of Yogyakarta, with hotel tax revenue as a mediating variable. The research uses a quantitative approach with monthly secondary data from 2019 to 2023 obtained from official government sources. The analysis was conducted using the Hayes PROCESS regression model to test both direct and indirect relationships among variables.

The results show that the number of tourists does not have a significant direct effect on PAD. However, the number of tourists has a significant positive effect on hotel tax revenue, and hotel tax revenue significantly influences PAD. Furthermore, mediation analysis indicates that hotel tax revenue successfully mediates the relationship between the number of tourists and PAD. This finding suggests that the contribution of tourism to regional revenue occurs indirectly through fiscal instruments, particularly hotel tax.

These results highlight the importance of effective tax management in optimizing the economic benefits of tourism. Strengthening tax collection systems and improving fiscal governance are essential to enhance regional financial capacity. Future research is recommended to include other mediating variables and extend the observation period for a more comprehensive analysis.

TRANSFORMASI DIGITAL PERPAJAKAN DAN FAKTOR PERILAKU KEPATUHAN WAJIB PAJAK: SYSTEMATIC LITERATURE REVIEW

Thu, 30 Jul 2026 00:00:00 +0200

Digital transformation has brought significant changes to the taxation sector. It plays a crucial role in promoting taxpayer compliance. This article reviews the literature on the implementation of tax digitalization and its impact on taxpayer compliance behavior. The method used is Systematic Literature Review (SLR), covering 21 national and international. The study results show that digitalization, such as e-filing, e-billing, and integrated administration systems, positive influence in reporting and tax payment efficiency. It also reduces compliance costs. System quality and ease of use are key in enhancing compliance intention and practice. Besides technology benefits, psychological behavioral factors, such as trust in tax authorities, intrinsic motivation, and social norms, still play a major role. However, the main challenges found are digital literacy gaps and uneven infrastructure, especially for SMEs and rural areas. Tax digitalization helps make the tax process clearer and more trustworthy. This facilitates taxpayer compliance. This research emphasizes that the success of tax digital transformation requires synergy between technology, taxpayer behavioral aspects, and equitable digital capacity building.

PRICE EARNING RATIO PADA PERUSAHAAN PUBLIK INDONESIA

Teguh Gunawan Setyabudi, Susanti, Dian Palupi, Ulfah Setia Iswara — Thu, 30 Jul 2026 00:00:00 +0200

This study aims to examine the determinants of a company's Price to Earnings Ratio. This research is a quantitative descriptive study utilizing secondary data in the form of annual financial reports of publicly listed non-financial companies in Indonesia, obtained through the Indonesia Stock Exchange. The study was conducted on publicly listed companies in Indonesia. Data analysis was performed using multiple linear regression analysis. The results indicate that Return on Equity and Debt to Equity influence the Price-to-Earnings Ratio. Good company financial performance will send a positive signal to the capital market, leading to an increase in the company's stock.

EFEKTIVITAS PEMBEBASAN PAJAK PERTAMBAHAN NILAI ATAS BARANG KEBUTUHAN POKOK BAGI PERLINDUNGAN KONSUMEN GOLONGAN EKONOMI MENENGAH BAWAH: STUDI LITERATUR

Niken, Pasha Anggrainy, Yuniati — Thu, 30 Jul 2026 00:00:00 +0200

This research was conducted to examine the impact of the Value Added Tax (VAT) policy, specifically the VAT exemption, on the prices of basic necessities. This study highlights its implications for public purchasing power and consumer protection, particularly for the most vulnerable lower-middle-income groups. The research method employed was a literature review, reviewing data obtained from various scientific sources, such as books, academic journals, and relevant laws and regulations. Based on the research results, it is known that VAT exemption can affect the price of goods, although it is not always followed by an immediate price reduction. This condition is influenced by various other factors, such as the inflation rate, distribution system, and market conditions. Increased prices of goods have the potential to reduce public purchasing power and lead to decreased consumption. Furthermore, consumer protection is a crucial aspect of fiscal policy, given that consumers are generally at a lower level than businesses. In conclusion, the VAT exemption policy needs to be supported by supporting policies such as subsidies or social assistance to maintain public purchasing power and increase consumer protection, especially for vulnerable groups.

ASISTENSI RELAWAN PAJAK, KESADARAN, DAN KOMPLEKSITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA SEMARANG BARAT

Apip, Hery Laksito — Thu, 30 Jul 2026 00:00:00 +0200

This study examines the effect of tax volunteer assistance, taxpayer awareness, and tax complexity on individual taxpayer compliance at the Small Tax Office of West Semarang. Using a quantitative approach, the population comprised 128,347 registered taxpayers. A sample of 100 respondents was selected using the Slovin formula and simple random sampling. Primary data were collected via a five point Likert scale questionnaire distributed directly from 27 February to 19 March 2024. Data analysis utilized multiple linear regression after satisfying validity, reliability, and classical assumption tests. Results indicate that taxpayer awareness positively and significantly affects compliance. Conversely, tax volunteer assistance and tax complexity have no significant effect. Simultaneously, all independent variables significantly affect compliance with an adjusted R square of 0.549, explaining 54.9 percent of the variance. These findings imply that internal awareness plays a more decisive role than external assistance programs or perceived regulatory complexity in shaping compliance behavior

PENGARUH IMPULSE PERSONALITY, REFERENCE GROUP, DAN IMPULSE BUYING TENDENCY TERHADAP IMPULSE BUYING BEHAVIOR. (STUDI KASUS PADA CUSTOMER SKINCARE DI DIY)

Salsabila Eka Putri Nur Rahman, Bianka Andriyani, Wing Wahyu Winarno — Thu, 30 Jul 2026 00:00:00 +0200

The skincare industry in Indonesia has experienced significant growth, Particularly among residents of the Special Region of Yogyakarta (DIY). This trend has led to an increase in Impulse buying behavior among skincare consumers, driven by both internal and external factors. This study aims to examine the influence of Impulse personality, Reference group, and Impulse buying tendency on Impulse buying behavior among skincare customer in DIY, This research employs a quantitative approach with data collection conducted via a questionnaire distributed using Google Forms. The study included 100 respondents who are consumers of skincare products in the Special Region of Yogyakarta. The sampling method used was purposive sampling, with the criterion that respondents had previously purchased skincare products. The data obtained was then analysed using IBM SPSS Statistic 25. The results of this study demonstrate that impulse personality, reference group, and impulse buying tendency have a significant and positive influence on impulse buying behavior (a case study of skincare customers in DIY).