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All Journal Media Mahardhika JURNAL LENTERA AKUNTANSI Jurnal Ekonomi Journal Of Human And Education (JAHE) Jurnal Abdi Masyarakat Multidisiplin Priviet Social Sciences Journal Jurnal Multidisiplin Sahombu Jurnal Ilmiah Multidisiplin Indonesia Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) JACTA: Journal of Accounting and Tax Jurnal Price : Ekonomi dan Akuntasi Jurnal Cendekia Ilmiah
Mahwiyah, Mahwiyah
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Social Sciences Other

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The Influence of Corporate Social Responsibility and Free Cash Flow on Tax Avoidance in Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Mahwiyah, Mahwiyah; Krisworo, Yogo; Hakim, Lukmanul
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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Abstract

Tax avoidance remains a crucial issue in corporate financial management, as it affects government revenue while still being legally permissible. This study aims to examine the effect of Corporate Social Responsibility (CSR) and Free Cash Flow (FCF) on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023. Using a quantitative approach, the research employed panel data regression with a purposive sampling of 29 companies and data analysis conducted through EViews. The results show that CSR does not have a significant impact on tax avoidance, while FCF has a positive and significant influence, indicating that firms with higher available cash are more likely to engage in tax avoidance practices. Moreover, the joint analysis confirms that CSR and FCF simultaneously have a significant effect on tax avoidance. These findings highlight the importance of financial flexibility and corporate accountability in shaping strategic tax decisions, and contribute to the understanding of how internal and external corporate factors affect tax behavior.
Pelatihan dan Pendampingan Penghitungan PPh Pasal 21 Untuk Karyawan dengan Menggunakan Metode Gross Up Pada PT. Aliya Pratama Mandiri Mahwiyah, Mahwiyah; Sudirman, Ganefo; Aerlangga, Aerlangga
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.698

Abstract

Perusahaan sangat membutuhkan pendampingan dan pelatihan penghitungan PPh Pasal 21 untuk atlet adalah kewajiban yang tidak boleh dilalaikan, sehingga perusahaan berinisiatif untuk meminta pendampingan atau asistensi agar kewajibannya dapat terpenuhi sesuai dengan peraturan perundang – undangan yang berlaku. Tujuan pengabdian kepada msayarakat ini adalah pendampingan dan perhitungan PPh Pasal 21 untuk atlet pada PT. Rumah Inovasi Teknologi demi mendukung pelayanan yang terbaik kepada pegawai di PT. Rumah Inovasi Teknologi serta dapat melaporkan kewajiban Perpajakan PPh Pasal 21 yang baik dan efisien, Meningkatkan budaya kerja yang penuh tanggung jawab dan disiplin bagi bagian pajak diperusahaan dalam meningkatkan eksistensi perusahaan. Metode yang digunakan dalam pengabdian masyarakat ini adalah melalui kegiatan Pelatihan dan Pembinaan. Pelatihan ini dilakukan agar para staf yang ada PT. Aliya Pratama Mandiri memahami pentingnya perhitungan pajak dengan menggunakan metode gross Up serta pelaporan dan pembayaran pajaknya melalui aplikasi E-Fin dan mampu melakukan perhitungan perpajakan yang sesuai dengan Undang-Undang pajaka berlaku. Hasil Pengabdian Kepada Msayakat ini dalah Perusahaan dalam melakukan perhitungan PPh pasal 21 selama ini menggunakan manual dengan excel. Dengan pelatihan dan pendampingan yang dilakukan saat ini perusahaan sudah mulai menggunakan aplikasi E-Fin dalam pelaporannya. Setelah mendapat pengetahuan tentang perpajakan perusahaan berkomitmen untuk melakukan pelaporan dan pembayaran pajak sesuai aturan berlaku Setelah melakukan diskusi dan berkonsultasi tentang masalah perpajakan yang sedang dihadapi perusahaan, permasalahan tersebut mulai mendapat kejelasan dan titik terang untuk dilanjutkan pada tahap berikutnya.
PENGARUH AUDIT PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN TAX RATIO DI KANTOR PELAYANAN PAJAK TANGERANG SELATAN Mahwiyah, Mahwiyah; Khotimah, Husnul; Betara, Santika
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.851

Abstract

The purpose of this study was to determine the effect of tax audits and taxpayer compliance with the Tax Ratio at the South Tangerang Primary Tax Office. In this study using a quantitative approach with data techniques using a questionnaire. The scale of data measurement with a Likert scale. Data were analyzed using multiple regression analysis with the help of the SPSS version 25 program. The results showed that the Tax Audit variable has a significance level of 0.045. The sig value of 0.045 is smaller than 0.05 and the t-count value of 2.041 is greater than the t-table value of 1.6637. So it can be interpreted that the Tax Audit variable has a positive and significant effect on the Increase in Tax Ratio. The Taxpayer Compliance variable has a significance level of 0.007. The sig value of 0.007 is smaller than 0.05 and has a t-count value of 2.756 which is greater than the t-table value of 1.6637 and can be interpreted as Taxpayer Compliance which turns out to have a positive and significant effect on increasing the Tax Ratio. Based on the research results, it is expected that KPP Pratama South Tangerang can maximize the implementation of tax audits so that taxes and tax revenues increase and are expected to be able to conduct counseling and outreach aimed at increasing taxpayers.Key words: Tax Audit, Tax Payer Compliance, Tax Ratio
Environmental Responsibility And Company Life Cycle On Cash Holding With Geographical Diversification As Moderation Variable Mahwiyah, Mahwiyah; Suripto, Suripto; Rosini, Iin
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The research aims to determine the influence of environmental responsibility on geographic factors. Influence of the Life Cycle on Cash Holding. InfluenceEnvironmental Responsibility influences Cash Holding and Diversification Geographic Factors. Life Cycle Influences Cash Holding and Diversification Geographic Factors on industrial companies listed on the Indonesia Stock Exchange. This research uses secondary data from the company's annual financial reports. This type of research is associative quantitative. The number of samples in this research was 50 companies. During the five years of observation 2018-2022, there were 243 observation data. To test the hypothesis, this research uses panel data regression. Based on the test results, the environmental responsibility variable affects Cash Holding. Based on the test results, the Life Cycle variable does not affect Cash Holding. The influence of Environmental Responsibility does not affect Cash Holding and Geographic Factor Diversification. Based on the test results, the Life Cycle does not affect Cash Holding and Geographic Factor Diversification
Analysis of the influence of tax knowledge and tax compliance on the perception of tax revenue among MSME actors in Cibungbulang District at KPP Pratama Ciawi Nurmalasari, Nurmalasari; Mahwiyah, Mahwiyah
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1118

Abstract

This study examines how tax understanding and taxpayer compliance contribute to improving regional tax revenue among micro, small, and medium enterprises registered at a local tax office. This study adopts a quantitative approach supported by survey responses from business actors actively engaged in fulfilling their tax obligations. The analysis highlights that a higher level of tax understanding encourages taxpayers to perform their administrative duties more accurately, creating a stronger awareness of legal responsibilities and the role of taxation in regional development. Although taxpayer compliance varies across respondents, the combined influence of both variables has meaningful implications for strengthening the effectiveness of local tax collection. The findings emphasize the importance of continuous socialization, targeted guidance programs, and enhanced tax literacy to ensure that business actors are better equipped to meet regulatory requirements. This study contributes to the growing discourse on taxpayer behavior and regional fiscal capacity.
Program Pengungkapan Sukarela Terhadap Tax Ratio dan Kepatuhan Sukarela Wajib Pajak Mahwiyah, Mahwiyah; Rachmawan, Mochamad Aditia; Akbar, Yuliandi; Sunarto, Sunarto; Suripto, Suripto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5350

Abstract

The Voluntary Disclosure Program (PPS) allows taxpayers to voluntarily disclose unreported tax obligations for PPH payments based on their assets. The research method used is qualitative, with data collected from several Primary Tax Service Offices in Tangerang by distributing questionnaires with questions related to voluntary disclosure, the tax ratio, and taxpayer compliance to a number of respondents. The results show that voluntary disclosure has a positive and significant effect on the tax ratio, as indicated by the analysis results. Similarly, voluntary disclosure also has a positive and significant impact on taxpayer compliance. The panel data regression analysis reveals that voluntary disclosure influences both the tax ratio and taxpayer compliance, with the analysis results supporting this conclusion. Overall, the voluntary disclosure program positively and significantly affects both the tax ratio and taxpayer compliance.
Co-Authors Aerlangga, Aerlangga Akbar, Yuliandi Almeidina, Dhea Aprila, Reni Asmonah, Siti Asy?ari, Asy?ari Aulia, Syahirah Chanda Azizah, Ghina Bayyinah, Delyra Thaif Betara, Santika Dawolo, Kristiani Eimar, Cut Rachel Febri Yanti Febriyanti, Merlin Hartono Hartono Husnul Khotimah Iin Rosini Jovica, Theresia Maurine Krisworo, Yogo Lukmanul Hakim M. Yogi Riyantama Isjoni Margareth, Sarah Maulana Yusuf Maulana, Dadang Maulana, Ingga Mulyawati, Lilis Ningrum, Cahaya Nurmalasari Nurmalasari Rachmawan, Mochamad Aditia Rafifah, Anjelita Dhia Rahmawati, Titah Raniah, Putri Syahla Sa'adah, Indana Zulfa Sari, Alsi Nurmala Sudirman, Ganefo Sunarto Sunarto Suripto Suripto Wahidahwati Wahidahwati Yustiani, Paras