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STRATEGI PENGELOLAAN PAJAK DAN TANTANGANNYA DI CV. XYZ BANDUNG Dini Paryanti; Nurul Ismail Hasan
Jurnal Ekbis (Ekonomi & Bisnis) Vol 13 No 2 (2025): Desember 2025
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/ekbis.v13i2.2274

Abstract

This study aims to analyze the tax management strategies and the challenges faced by CV.XYZ, a micro, small, and medium enterprise (MSME) operating in the religious publishing sector. Using a qualitative descriptive approach, the study explores the company’s tax administration processes through semi-structured interviews, direct observation, and document analysis. The findings indicate that the company has made efforts to fulfill its tax obligations, particularly in terms of formal compliance such as tax return filing and the issuance of tax invoices. However, tax management remains operational in nature and lacks a systematic tax planning framework. The major challenges include unstandardized manual bookkeeping, limited digital literacy, inaccuracies in classifying VAT-related taxable goods, and insufficient staff competence in operating digital tax applications such as e-Faktur and e-Bupot. Furthermore, the company’s material compliance level remains weak due to data inconsistencies and errors in transaction input. The study concludes that the effectiveness of tax management is strongly influenced by bookkeeping quality, human resource competence, and organizational readiness to adopt tax digitalization. Key recommendations include digitalizing financial records, providing continuous tax training, strengthening internal controls, and establishing standardized tax procedures. Keywords: tax management, MSMEs, tax compliance, tax digitalization
Workshop Implementasi Pelaporan SPT Tahunan WPOP melalui Coretax sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak bagi Dosen dan Tenaga Kependidikan Politeknik Piksi Ganesha Dini Paryanti; Nurul Ismail Hasan; Resmi Ranti Rosalina; Karyadi
PADMA Vol 6 No 1 (2026): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v6i1.2871

Abstract

Coretax merupakan sistem administrasi perpajakan terintegrasi yang digunakan dalam pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi (WPOP). Kegiatan pengabdian kepada masyarakat ini diselenggarakan oleh Program Studi Komputerisasi Akuntansi Politeknik Piksi Ganesha melalui workshop pada 25 April 2026 pukul 09.00 sampai dengan 12.00 WIB. Peserta kegiatan adalah dosen dan tenaga kependidikan Politeknik Piksi Ganesha. Tujuan kegiatan ini adalah meningkatkan pemahaman peserta mengenai kepatuhan perpajakan serta kemampuan praktis dalam menyiapkan dan melaporkan SPT Tahunan WPOP melalui Coretax. Metode kegiatan menggunakan pendekatan edukatif-partisipatif berupa penyampaian materi, demonstrasi sistem, praktik terbimbing, diskusi interaktif, dan evaluasi deskriptif. Hasil kegiatan menunjukkan bahwa peserta lebih memahami alur pelaporan, pemutakhiran data wajib pajak, dokumen yang perlu disiapkan, serta otorisasi digital pada Coretax. Workshop ini berkontribusi dalam memperkuat literasi perpajakan dan kepatuhan wajib pajak di lingkungan kampus.