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All Journal KEUNIS JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Nusa Akuntansi JURDIASRA Journal of Management, Accounting, and Administration Jurnal Akuntansi
Barli, Harry
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengenalan Pajak untuk UMKM pada Balai Besar Perluasan Tenaga Kerja Irawati, Wiwit; Utami, Tri; Barli, Harry
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 1 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i1.49

Abstract

Pajak adalah sumber penerimaan negara terbesar, dan dalam pelaksanaannya membutuhkan pengetahuan dan ketrampilan menghitung selain kesadaran dari Wajib Pajaknya yang merupakan konsekwensi pemberlakuan sistem Self Assessment. Sistem ini memberikan kepercayaan kepada Wajib pajak untuk menghitung dan menentukan besaran pajak terutang masing-masing. Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Balai Besar Perluasan Kesempatan Kerja (BBPKK) Bandung Barat dengan tujuan untuk memberikan pemahaman kepada Tenaga Kerja Mandiri UMKM yang terhimpun dalam BBPKK di bawah Kementrian Tenaga Kerja Republik Indonesia mengenai peraturan perpajakan untuk UMKM secara umum dan memberikan penjelasan mengenai perhitungan tarif pajak UMKM. Target sasaran dari kegiatan PKM ini adalah Tenaga kerja mandiri UMKM dibawah naungan BBPKK Bandung Barat yang berjumlah kurang lebih 100 orang dengan waktu pelaksanaan kegiatan di tanggal 12 Desember 2022. Metode yang digunakan dalam PKM ini adalah penyuluhan atau ceramah, tutorial, diskusi, dan pendampingan. Hasil dari kegiatan PKM peserta PKM semakin memahami kewajiban di bidang pajak dan mengerti perhitungan sederhana pajak UMKM
REVISITING THE ROLE OF FIRM AGE IN TAX AVOIDANCE: EVIDENCE FROM INDONESIAN LISTED FIRMS Irawati, Wiwit; Barli, Harry; Raphael, Alexander
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 3 (2026): Edisi Oktober 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fhf86760

Abstract

This study examines the effect of financial characteristics namely inventory intensity, sales growth, and leverage on tax avoidance, while assessing the role of firm age as a mediating variable. Motivated by inconsistent prior findings and limited attention to firm age as an intervening mechanism, the study uses panel data from 44 consumer non-cyclicals firms listed on the Indonesia Stock Exchange over 2020–2024 (220 firm-year observations). The analysis employs Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS, complemented by covariance-based Structural Equation Modeling (CB-SEM) in Stata for robustness. The results show that leverage and inventory intensity have a positive and significant effect on the Effective Tax Rate (ETR), indicating lower levels of tax avoidance, while sales growth has no significant effect. Firm age is not found to significantly influence tax avoidance and does not mediate the relationship between financial characteristics and tax avoidance, suggesting that tax avoidance behavior is primarily driven by firms’ financial decisions rather than organizational maturity. These findings imply that regulatory attention should extend beyond tax reporting to corporate financing structures, as stronger monitoring of highly leveraged firms may enhance transparency and support sustainable public revenue systems. This study contributes by challenging the assumed mediating role of firm age and highlighting the context-dependent nature of leverage in shaping tax behavior in emerging markets, while also offering methodological robustness through the combined use of PLS-SEM and CB-SEM.
Co-Authors Al Falah, Faiq Taj Aprilia, Erika Astriani Doaly, Thom Deutmar Londo Irawati, Wiwit Kurniasih, Lisna Liani, Tara Pramudita Nadi, Luh Natalia, Neli Rosa Putri, Ni Luh Putu Widya Rahayu Raphael, Alexander Safitri, Diah Ayu Setyawati, Wiwit Sugiyarti, Listya Tri Utami Wulandari, Rosita