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p-Index From 2021 - 2026
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All Journal Jurnal Lentera Pengabdian Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Elektra Naurah Salsabila
Universitas Pelita Bangsa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Financial Statement Training for Transparent and Accountable MSME Tax Reporting Dian Sulistyorini Wulandari; Neng Asiah; Widiastuti Widiastuti; Elektra Naurah Salsabila
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1358

Abstract

Micro, small, and medium enterprises continue to face challenges in financial management, particularly in preparing systematic financial statements and fulfilling tax obligations. These limitations often result in poor financial information quality and hinder effective business decision-making and tax compliance. This community service program aimed to improve the knowledge and skills of business owners in preparing financial statements as a basis for transparent and accountable tax reporting. The activity was conducted at Pelita Bangsa University on June 19, 2026, involving nine micro, small, and medium enterprise owners from Bekasi Regency. The program employed socialization, training sessions, hands-on financial statement preparation practices, tax reporting simulations, and mentoring in the use of simple financial recording technology. Evaluation was carried out through observation, interviews, and assessments conducted before and after the training. The results demonstrated an improvement in participants' understanding of transaction recording, financial statement preparation, and tax reporting procedures. Participants were also able to implement more structured financial recording practices and utilize simple technology to support business financial management. The program contributed positively to strengthening financial management capacity and increasing tax awareness among participants. Therefore, the training and mentoring activities can serve as an effective empowerment strategy to support more transparent, accountable, and sustainable business management practices.
Do Financial Reporting Transparency and Green Accounting Reduce Tax Avoidance? The Mediating Role of Environmental Performance Dian Sulistyorini Wulandari; Neng Asiah; Elektra Naurah Salsabila
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2489

Abstract

Tax avoidance continues to attract considerable attention from regulators, investors, and other stakeholders because it affects government revenue, corporate transparency, and public trust. At the same time, increasing expectations for sustainable business practices have encouraged companies to improve financial reporting transparency and adopt green accounting as part of their environmental and governance responsibilities. However, previous studies provide inconsistent evidence regarding whether these practices genuinely reduce tax avoidance or merely serve as legitimacy mechanisms. Therefore, this study aims to examine the effects of financial reporting transparency and green accounting on tax avoidance, with environmental performance acting as a mediating variable. The study employs a quantitative explanatory research design using secondary data collected from annual reports, sustainability reports, and financial statements of non-financial companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both direct and indirect relationships among the variables. The findings indicate that financial reporting transparency and green accounting significantly reduce tax avoidance, while environmental performance partially mediates these relationships. These results suggest that greater corporate transparency and environmental accountability contribute to more responsible tax behavior. The study provides theoretical contributions to agency, stakeholder, and legitimacy theories and offers practical implications for regulators and corporate managers in promoting sustainable governance and ethical tax compliance.
Co-Authors Dian Sulistyorini Wulandari Neng Asiah Widiastuti Widiastuti