Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Ameliya Silaning Utami
Universitas Esa Unggul
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Edukasi Partisipatif e-Tax Court dalam Meningkatkan Literasi Hukum Perpajakan dan Literasi Digital Mahasiswa Ameliya Silaning Utami; Budi Mulia Kurniawan; Agus Munandar
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 3 (2026): Agustus
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i3.794

Abstract

Digital transformation in the public service sector has encouraged the Tax Court to implement the e-Tax Court system as a form of modernization in tax dispute resolution services. However, the implementation of this system has not been fully accompanied by an increase in legal and accounting literacy among university students. This community service activity aimed to improve students’ tax law and digital transformationliteracy through the socialization of e-Tax Court transformation at the Tax Court. The activity used a community education approach through participatory education methods, including socialization sessions, interactive discussions, court observations, and moot tax court simulations. Methodologically, the activity employed a One Group Pretest–Posttest Design involving 52 students from the Faculty of Administrative Sciences, Universitas Indonesia. Data collection techniques included pretest and posttest questionnaires, evaluation surveys, and participant observation. The activity showed an increase in the participants’ average score from 7.75 in the pretest to 9.60 in the posttest. Participants had generally positive views on the content, usefulness of the e-Tax Court Transformation project, relevance of digitalisation to the provision of public services. The Participatory Educational Approach assisted the Participants in developing a better understanding of the Tax Court Functions, Tax Dispute Resolution Processes and the Application of Digital Transformation to Court Services. The outcome of this Activity was the Enhancement of Students' knowledge of tax law and digital transformation Issues and increased their awareness of the need for and Importance of Transparency, Accountability, Digitalisation in providing Public Service for Taxation purposes.
Pengaruh ESG (Environmental, Social, and Governance) dan Kepemilikan Institusional Terhadap Penghindaran Pajak Pada Perusahaan Tambang di Indonesia Budi Mulia Kurniawan; Ameliya Silaning Utami
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i10.13343

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) and institutional ownership on tax avoidance practices in mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employed a quantitative approach using panel data regression analysis. The sample was selected through a purposive sampling technique, resulting in 15 mining companies with a total of 60 firm-year observations. The research data were obtained from annual reports, financial statements, sustainability reports, and ESG scores provided by the ESGI Dataset Center for Environmental, Social, and Governance Studies (CESGS), Universitas Airlangga. The findings indicate that ESG and institutional ownership simultaneously have a significant effect on tax avoidance. Partially, ESG has a positive and significant effect on tax avoidance, suggesting that companies with higher ESG implementation may still engage in legal tax planning strategies to improve tax efficiency. Meanwhile, institutional ownership has no significant effect on tax avoidance, indicating that institutional investors have not yet functioned effectively as a monitoring mechanism in influencing corporate tax policies. These findings provide empirical evidence that stronger ESG implementation does not necessarily reduce tax avoidance practices, while institutional ownership alone is insufficient to constrain tax avoidance behavior among mining companies in Indonesia.
Co-Authors Agus Munandar Budi Mulia Kurniawan Budi Mulia Kurniawan