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All Journal International Journal of Engagement and Empowerment (IJE2) Islamic Financial And Accounting Review
Taufan Sufatriansa Awal
Halu Oleo University
Humanities Economics, Econometrics & Finance Education Other

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TECHNICAL GUIDANCE TO ENHANCE UNDERSTANDING OF CORPORATE INCOME TAX REPORTING FOR COMPANIES IN SOUTHEAST SULAWESI PROVINCE Erwin Hadisantoso; La Ode Anto; Asrip Putera; Taufan Sufatriansa Awal; Sri Astuty; Arfan Saputra; Muh. Filqy Al Buchory; Muh. Al Rafly Marsawal
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i2.280

Abstract

Improving corporate tax compliance is one of the key factors in optimising state revenue. However, many companies still encounter difficulties in understanding the technical aspects of Corporate Income Tax reporting, particularly fiscal corrections, determination of Taxable Income, and preparation of the Annual Corporate Income Tax Return in accordance with prevailing tax regulations. This community service program aimed to enhance companies' knowledge, understanding, and practical skills in preparing Corporate Income Tax reports through a technical guidance program. The program was conducted at four companies in Southeast Sulawesi Province, involving approximately 25 participants, including company managers, administrative staff, finance officers, accountants, and employees responsible for tax administration. The program adopted a participatory-educational approach consisting of preparation, lectures, demonstrations, simulations, discussions, consultations, and evaluation. The results indicated a significant improvement in participants' understanding of basic taxation concepts, fiscal corrections, determination of taxable income, Corporate Income Tax calculation, and preparation of Annual Corporate Income Tax Returns. Participants also demonstrated improved practical skills in applying tax regulations through simulations based on real business cases. The high level of participant engagement indicates that participatory technical guidance is an effective approach for strengthening corporate taxation competencies. Furthermore, the program contributed to improving corporate tax administration, promoting the implementation of good corporate governance, and supporting higher corporate taxpayer compliance. Continuous mentoring programs are recommended to assist companies in adapting to changes in tax regulations and the ongoing digital transformation of Indonesia's tax administration system.
CONCENTRATED OWNERSHIP’S ROLE IN MODERATING THE RELATIONSHIP BETWEEN FIRM AGE AND CORPORATE SOCIAL RESPONSIBILITY Muhammad Zaikin; Mutmainnah; La Ode Muhammad Saum Fasihu; Hasnidar Mamase; Andi Muhammad Fuad Ramadhan Basru; Taufan Sufatriansa Awal
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.18506

Abstract

This study aims to analyze the effect of firm age on Corporate Social Responsibility (CSR) disclosure and to examine the role of concentrated ownership as a moderating variable. The research employs a quantitative approach using secondary data obtained from Thomson Reuters Eikon Refinitiv, Stockbit, the Indonesia Stock Exchange, and company annual reports. The research sample consists of non-financial companies selected through purposive sampling technique. CSR is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI Standards, while concentrated ownership is measured based on the percentage of the largest shareholding. The analysis was conducted using panel data regression with Fixed Effect Model and robust standard errors. The results show that firm age has a positive and significant effect on CSR disclosure. However, concentrated ownership is unable to moderate the relationship between firm age and CSR. These findings indicate that companies that have been operating longer tend to have higher levels of CSR disclosure, while ownership concentration has not been proven to strengthen or weaken this relationship. The results reinforce the importance of firm characteristics in encouraging sustainable CSR disclosure practices.
Co-Authors Andi Muhammad Fuad Ramadhan Basru Arfan Saputra Asrip Putera Hadisantoso, Erwin Hasnidar Mamase La Ode Anto La Ode Muhammad Saum Fasihu Muh. Al Rafly Marsawal Muh. Filqy Al Buchory Muhammad Zaikin Mutmainnah Sri Astuty