Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)

Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) merupakan Double Blind Peer Review Journal dan Open Access Journal yang terbit setahun dua kali pada bulan April (No.1) dan Oktober (No.2), dengan e-ISSN 2622-612X.

Artikel yang diterbitkan adalah tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan, serta artikel belum pernah dimuat di media lain.

Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata, Jl. Pawiyatan Luhur IV/1, Bendan Dhuwur, Semarang 50234, Indonesia



Vol 9, No 2: Oktober 2026

Table of Contents

Research

Internal Control System in Fraud Prevention Efforts on Inventory Management Using the Coso Framework
Helia Khairani, Shalsabilla Puteri Kurniawan
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232 - 248
Reorganization of the Supervision Division as a Strategy for Enhancing Tax Revenue: A Case Study of the Jakarta Kelapa Gading Primary Tax Office
Assyifa Anassafitri, Primandita Fitriandi
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249 - 283
Work-Life Balance of University X Staff: A Gender Perspective
Liliana Chandra, Shresta Purnamasari, Rudy Elyadi
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284 - 308
The Effect of Profitability, Leverage, Capital Intensity, and Company Size on Tax Avoidance in Mining Companies on IDX 2022-2024
Dikky Shofil Widad, Yuliati Yuliati
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309 - 329
The Effect of Taxpayer Awareness and Tax Sanctions on Motor Vehicle Taxpayer Compliance with Intention to Pay Taxes as An Intervening Variable
Dewi Anjani, Edy Siswanto
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330 - 351
Analysis of Development Inequality and Economic Convergence in the Bodetabek Region 2018–2024
Loula Lourinsa, Nenik Woyanti
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352 - 376
The Anti-Fragmentation Rule under Article 5 of the OECD Model Tax Convention: Preventing the Avoidance of Permanent Establishment Status
Matheus Putra Jaya Siregar
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377 - 397
The Influence of The E-Samsat Program on Taxpayer Compliance in Paying Motor Vehicle Tax (PKB) in Magetan Regency
Danis Mirojtin Sholehah, Gharsina Mazaya Oktavia, Permatasari Cahyaningdyah
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398 - 411
The Effect of Tax Audits and Tax Collection on Tax Revenue (Case Study at KPP Semarang Barat in 2022)
Zuliani Saputri, Irma Istiariani, Tri Widyastuti Ningsih
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412 - 429
Analysis of The Simplification of Income Tax Calculations Article 21 Through The Ter Scheme: A Quantitative and Qualitative Study
Putu Dian Pusparini, Rd. Tatan Jaka Tresnajaya
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430 - 454
Indonesia's Global Minimum Tax Reporting Framework After The OECD'S September 2026 GIR Update: A Normative Assessment of PER-6/PJ/2026
Muh Jadid Taqwa
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455 - 478
The Impact of Minimum Wages, Gross Regional Domestic Product, and Labor Force Participation Rate on The Employment of Low-Educated Workers in Central Java Province 2019–2024
Azkiya Faiza Zahra, Nenik Woyanti
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479 - 495