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All Journal Owner : Riset dan Jurnal Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Mandala Pengabdian Masyarakat Jurnal Pengabdian Mandiri Jurnal Nusantara Mengabdi
Sugondo, Liem Yan
Fakultas Ekonomi Dan Bisnis Trisakti
Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Meningkatkan Kompetensi Perpajakan Bagi Guru-Guru Akuntansi SMK Di Wilayah Jakarta Timur Rubiatto Biettant; Licke Bieattant; Liem Yan Sugondo; Eka Pujianthi; Prima Dedi Andrian; Charlie Charlie
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 2, No 2: Januari 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.572 KB) | DOI: 10.31334/jks.v2i2.737

Abstract

Taxation as an indispensable science in society, taxation is the biggest revenue in Indonesia. The need for workers who understand taxation continues to increase both at the level of administrative and policy technicians. One of the main competencies in accounting is taxation, because taxation is inseparable from accounting. Accounting teachers must have good competence to be able to transfer their knowledge to students in their schools in an effort to produce graduates that are needed by industry. The tax training that can be delivered this time is about the corporate income tax and fiscal reconciliation report. Community Service Activities (PKM) are carried out by a number of lecturers from the Faculty of Economics and Business of Trisakti University in collaboration with the Development of East Jakarta Education and Vocational Workforce Competency Development (P2KPTK2), held for 2 (two) days on 18-19 July 2019, with participants were accounting teachers with a total of 40 people. Activities in the form of lectures and training.The results and findings of this training activity are known that this activity is very helpful for the teacher management to better understand the calculation of corporate income tax and reporting of fiscal reconciliation reports..
PELATIHAN KONSEP,PEMOTONGAN ,PELAPORAN DAN JURNAL AKUNTANSI PERPAJAKAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP Tyas Pambudi Raharjo; Liem Yan Sugondo; RA.Hera Purnami Kusumasari
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 9: September 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Taxpayers in Indonesia in completing their tax obligations use a self-assessment system where the taxpayer performs calculations, reports, and deposits independently on the tax payable, so every taxpayer needs an understanding and mastery of taxation to create this. The role of the teacher is very important to advancing education. The problem faced by teachers, especially tax accounting teachers, is the lack of information regarding training in the concept of withholding reporting and recording in the form of accounting journals, especially in Income Tax 21 for permanent employees to produce reliable report products. PKM implementation methods are counseling and training, mentoring methods, and coaching methods. This PKM aims for (1) teachers will understand the concept and legal basis of Income Tax Article 21 (2) teachers will understand the procedure for calculating, withholding, and journalizing PPh 21 taxes (3) and inputting into the ESPT system for precise and accurate reporting needs. The target of the output of PKM activities is published in the national mass media and campus media, as well as appropriate technology in the form of SPT 1721 Income Tax Article 21 reports
Peningkatan Kompetensi Guru dalam Implementasi Konsep dan Praktik Perhitungan Pajak PPh Orang Pribadi di Jakarta Vinola Herawaty; Rukmini Windiarti Soebadio; Liem Yan Sugondo
Jurnal Nusantara Mengabdi Vol. 1 No. 1 (2021): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.781 KB) | DOI: 10.35912/jnm.v1i1.613

Abstract

Purpose: The purpose of this community service (PKM) is to improve understanding and ability related to the concept and implementation of personal PPh Tax calculations for teachers. Method: This PKM activity is carried out using the tutorial method and discussion on the concept of Personal Income Tax. The target of these trainees is high school teachers under Masyarakat Profesi Teknisi Akuntansi (MATA) Indonesia. The implementation of this training activity is intended to increase the participation of the Program Pendidikan Profesi Akuntan FEB Usakti in helping to improve human resource competence, especially for high school teachers. This activity was carried out on February 18, 2021 online through Zoom Meeting. Results: Based on the evaluation, after following this PKM (1) The participants understand the basic concepts of personal income tax taxation, especially filling out the SPT 1770S for employee.(2). Participants can understand the tax reporting obligations for WPOP.and (3). The participants can fill out/make and report the personal income tax return. Conclusions: There are improvements of teacher competence in terms of the Implementation of the Concept and Practice of Calculation of Personal Income Tax for teachers under the Indonesian Accounting Technician Society (MATA INDONESIA) who play an active role in improving the competence of educators, especially teachers with expertise in tax accounting.
Systematic Literature Review : Dampak Tax Incentives terhadap Inovasi dan Pertumbuhan Ekonomi Karlinah, Lady; Sugondo, Liem Yan; Falatifah, Mira; Wahyuda, Daniel Artha
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2678

Abstract

This study systematically reviews the impact of tax incentives on innovation and economic growth. Tax incentives, as a fiscal policy tool, have the potential to stimulate investment in research and development (R&D), fostering innovation in key sectors such as technology and manufacturing. The findings suggest that tax incentives can accelerate innovation and long-term economic growth, particularly in countries with economic stability and a private sector ready to innovate. However, the effectiveness of this policy depends on factors such as policy design, macroeconomic conditions, and supporting regulatory and socio-political factors. This study concludes that to maximize the impact of tax incentives, policies should be tailored to specific sectoral needs and supported by other holistic policies.
Pendampingan Pencatatan Akuntansi Sederhana padaUsaha Mikro, Kecil, dan Menengah (UMKM) Mira Falatifah; Karlinah, Lady; Sugondo, Liem Yan; Caricola, Sharon Gunawan
Jurnal Mandala Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v6i1.577

Abstract

Komunitas pelaku UMKM di Kebon Rel (Ruang Edukasi – Literasi), Rawa Buntu, Tangerang Selatan, yang mayoritas terdiri dari usaha keluarga dan rumahan berskala kecil hingga menengah, masih menghadapi tantangan serius dalam hal literasi keuangan dan pencatatan akuntansi. Kegiatan Pengabdian kepada Masyarakat (PKM) ini difokuskan untuk meningkatkan pemahaman mereka terhadap pentingnya pencatatan akuntansi sederhana sebagai dasar pengelolaan keuangan usaha. Metode pelaksanaan meliputi observasi, pelatihan interaktif, pendampingan langsung, dan evaluasi melalui pre-test dan post-test. Kenaikan skor dari pre-test ke post-test mencerminkan bahwa penyampaian materi pelatihan berlangsung secara efektif. Mayoritas peserta (85%) memperoleh skor maksimal, yang menunjukkan pemahaman yang mendalam terhadap materi pencatatan akuntansi sederhana yang telah disampaikan. Hasil kegiatan menunjukkan adanya peningkatan dalam pengetahuan dan keterampilan peserta terkait pencatatan transaksi, penyusunan laporan laba/rugi, serta pengelolaan arus kas secara mandiri. Pencatatan manual tetap menjadi solusi yang relevan, terutama bagi pelaku usaha yang belum siap mengadopsi teknologi digital. Program ini membuktikan bahwa pendekatan yang menggabungkan teori, praktik langsung, dan pendampingan dapat secara efektif meningkatkan kemampuan manajerial keuangan UMKM, serta menjadi landasan untuk mendorong keberlanjutan dan daya saing usaha.
The Implementation of the Core Tax System in Indonesia: A Systematic Literature Review Karlinah, Lady; Sari, Hotma Glorya Ika; Sugondo, Liem Yan; Pratama, Irvan Bayu
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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Abstract

This study aims to systematically review the implementation of the Core Tax System in Indonesia as part of the national tax reform agenda. The research method employed is a Systematic Literature Review (SLR) by examining articles, reports, and relevant documents from various academic databases and official sources covering the period of 2018–2025. The literature selection process was conducted based on inclusion and exclusion criteria using the PRISMA approach (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), resulting in a set of studies analyzed thematically. The findings indicate that the implementation of the Core Tax System in Indonesia is shaped by four key themes: (1) technological readiness and digital infrastructure, (2) human resource capacity and competence, (3) regulatory and policy support, and (4) the impact on tax administration effectiveness and taxpayer compliance. While the system offers significant opportunities to enhance transparency and efficiency, the literature also highlights challenges such as limited digital literacy, resistance to change, and technical risks in the digitalization process. This study emphasizes that the success of the Core Tax System is determined not only by technical aspects but also by change management, public communication, and stakeholder engagement. The literature suggests several recommendations, including strengthening infrastructure, improving human resource capacity, and ensuring consistent policies to guarantee the sustainability of tax reform in Indonesia.
Kesadaran Pajak sebagai Mediasi dalam Pengaruh Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak UMKM Karlinah, Lady; Sugondo, Liem Yan; Laurentya , Valenta
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2296

Abstract

Penelitian ini bertujuan untuk menggali pengaruh kesadaran pajak sebagai mediator dalam dinamika antara pemahaman perpajakan, pengetahuan, dan tingkat kepatuhan para pelaku usaha mikro, kecil, dan menengah. Untuk mengumpulkan data primer, kuesioner dibagikan kepada 150 subjek yang merupakan pelaku usaha kecil dan menengah. Analisis data dilakukan menggunakan model persamaan struktural melalui perangkat lunak AMOS, sesuai dengan kerangka penelitian yang dirancang. Hasil yang diperoleh menunjukkan adanya dampak positif dan signifikan dari kesadaran pajak terhadap kepatuhan pajak di kalangan UMKM. Namun, tingkat pengetahuan dan pemahaman tentang perpajakan tidak menunjukkan pengaruh yang signifikan terhadap kepatuhan pajak. Lebih lanjut, terungkap bahwa kesadaran pajak berperan sebagai mediator yang menguatkan hubungan antara pengetahuan perpajakan dan kepatuhan pajak di kalangan UMKM.
Kinerja ESG, Independensi Komite Audit, dan Biaya Modal: Bukti Moderasi dari Perusahaan Bursa Efek Indonesia Sari, Hotma Glorya Ika; Karlinah, Lady; Sugondo, Liem Yan; Ananta, Amelia
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3021

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) performance on firms' cost of capital and examines the moderating role of audit committee independence in an emerging market context. The sample consists of 95 companies listed on the Indonesia Stock Exchange (IDX) during the period 2016–2023, resulting in 760 firm-year observations in a balanced panel dataset. Using panel data regression with a moderating approach, the findings indicate that ESG performance has a negative and significant effect on the cost of capital, with a one-point increase in ESG score reducing the weighted average cost of capital (WACC) by approximately 13.6 basis points. Audit committee independence also exhibits a negative effect on the cost of capital. However, the interaction analysis reveals that audit committee independence significantly weakens the negative relationship between ESG performance and the cost of capital, suggesting that the financial benefits of ESG practices are less pronounced when governance oversight is already strong. Theoretically, this study extends signaling theory by demonstrating that the credibility of ESG signals depends on existing governance structures; empirically, it provides evidence from an emerging market where governance and sustainability disclosures are evolving. The findings offer practical insights for managers and investors in aligning ESG strategies with governance mechanisms to enhance financial efficiency.  
Co-Authors Ananta, Amelia Andrian, Prima Dedi Bieattant, Licke Biettant, Rubiatto Caricola, Sharon Gunawan Charlie Charlie Eka Pujianthi Falatifah, Mira Ika Sari, Hotma Glorya Karlinah, Lady Laurentya , Valenta Mira Falatifah Pratama, Irvan Bayu RA.Hera Purnami Kusumasari Rukmini Windiarti Soebadio Tyas Pambudi Raharjo Vinola Herawaty Wahyuda, Daniel Artha