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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi Islam SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian UNDIKMA GUYUB: Journal of Community Engagement Community Empowerment Jurnal Abdimas Ekonomi dan Bisnis Jurnal Manajemen dan Profesional International Journal of Humanities Education and Social Sciences e_Jurnal Ilmiah Riset Akuntansi Prosiding Seminar Nasional Pengabdian Masyarakat Jurnal Riset Akuntansi GEMBIRA (Pengabdian Kepada Masyarakat) Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Asian Journal of Management, Entrepreneurship and Social Science Dinamis: Jurnal Pengabdian Kepada Masyarakat
Umi Nandiroh
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pendampingan Penggunaan Coretax dalam Pelaporan SPT Tahunan bagi Wajib Pajak Orang Pribadi: Assistance Program on the Utilization of Coretax for Annual Tax Return Filing of Individual Taxpayers Habib Hos Deakres Hidayat; Lusy Hermanda; Imelda Fransiska; Nurul Iffatil Azizah; Umi Nandiroh
DARMADIKSANI Vol 6 No 3 (2026): Edisi September
Publisher : Jurusan Pendidikan Bahasa dan Seni, FKIP, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/darmadiksani.v6i3.10980

Abstract

Implementasi Coretax menuntut Wajib Pajak (WP) beradaptasi dengan mekanisme pelaporan perpajakan yang baru. Pada masa pelaporan Tahun Pajak 2025 ditemukan kendala berupa rendahnya pemahaman penggunaan Coretax, keterbatasan literasi digital, dan kekhawatiran terhadap kesalahan pelaporan. Pengabdian ini bertujuan meningkatkan pemahaman dan kemandirian Wajib Pajak Orang Pribadi (WPOP) dalam menggunakan Coretax. Metode partisipatif dan edukatif diterapkan melalui edukasi, konsultasi, dan pendampingan langsung yang melibatkan 30 Relawan Pajak, terdiri atas 20 mahasiswa Tax Center Universitas Islam Malang dan 10 mahasiswa Tax Center Universitas Negeri Malang. Sebanyak 23.597 WPOP berhasil didampingi sehingga mendukung pelaporan 44.105 SPT dari 46.232 NPWP aktif. Hasil evaluasi program menunjukkan bahwa program pendampingan ini terbukti mampu meningkatkan pemahaman dan kepercayaan diri wajib pajak serta mendukung kepatuhan pelaporan dan transformasi digital administrasi perpajakan.
Peningkatan Literasi Pembukuan dan Kepatuhan Pajak UMKM Kuliner Umi Nandiroh; Jeni Susyanti
GUYUB: Journal of Community Engagement Vol 6, No 4 (2025): Desember
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v6i4.12417

Abstract

This community service program addresses a critical gap: low tax compliance among culinary micro and small enterprises (MSMEs) in Malang City, which restricts access to finance and weakens local revenue. We aimed to improve bookkeeping literacy and tax compliance through an integrated intervention—classroom instruction (tax fundamentals), hands-on simple bookkeeping, guided use of a tax application (Coretax), and mentoring—for 15 MSME owners. Effectiveness was assessed using pre–post knowledge tests, observation checklists of bookkeeping practices, and application usage logs as compliance indicators. Results show a marked increase in knowledge and self-efficacy (mean Likert score 2.7→4.2). Adoption of basic/digital bookkeeping improved: 85% of participants began daily transaction recording and separated business–personal finances. Most participants were able to compute and file taxes using the application, and post-training compliance reached 66.7% (10 of 15) based on verified filings within the evaluation period. The bookkeeping model promoted includes a daily cash book, separation of business and personal accounts, and simple records of inventory and production costs as the basis for tax calculation. These findings indicate that coupling financial literacy with accessible technology can shift administrative behavior and improve compliance. Replication should include follow-up mentoring and partnerships with local authorities to sustain results
PERAN RELAWAN PAJAK DALAM PENDAMPINGAN PELAPORAN PAJAK BERBASIS CORETAX DI RS LAVALETTE Siti Marisa Suber; Nabila Surmah Wulandini; Shafira Manda Nirmala; Umi Nandiroh
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 04 (2026): AGUSTUS 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan oleh Relawan Pajak yang ditugaskan di KPP Pratama Malang Selatan, dengan tujuan mendampingi karyawan RS Lavalette dalam memenuhi kewajiban pelaporan SPT Tahunan melalui sistem Coretax yang baru diimplementasikan. Kegiatan dilaksanakan pada tanggal 25 Februari 2026 dengan pendekatan jemput bola, di mana relawan mendatangi langsung lokasi rumah sakit untuk mendampingi sekitar 25 karyawan yang mayoritas berprofesi sebagai dokter dan perawat. Terdapat dua kendala utama yang ditemukan selama kegiatan, yaitu keterbatasan teknis sistem Coretax yang masih baru diterapkan serta keterbatasan koneksi jaringan internet di lingkungan rumah sakit. Meskipun demikian, dengan pendampingan secara one-on-one, mayoritas peserta berhasil menyelesaikan dan mengirimkan SPT Tahunan pada hari pelaksanaan. Hasil kegiatan menunjukkan bahwa pendekatan pendampingan berbasis kunjungan instansi efektif menjangkau wajib pajak dengan keterbatasan waktu dan literasi perpajakan digital, sekaligus berkontribusi dalam meningkatkan kepatuhan formal perpajakan tenaga medis
The Moderating Role of Information Asymmetry: Contrasting Effects of Intellectual Capital and ESG Disclosure on Cost of Equity Umi Nandiroh; Anik Malikah; Nabila Firda
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.42338

Abstract

Purpose: This study aims to examine the direct effects of intellectual capital disclosure and ESG disclosure on the cost of equity, as well as the moderating role of information asymmetry in these relationships, with leverage as a control variable. Methodology/approach: This quantitative research uses a sample of 59 companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024, resulting in 236 observations. The data were analyzed with Moderated Regression Analysis (MRA) using STATA software to test the direct relationships and interaction effects. Findings: The results of the study prove that intellectual capital disclosure and ESG disclosure each have a significant negative effect on equity costs. However, the role of information asymmetric moderation produces different dynamics. Information asymmetry does not significantly moderate the intellectual capital-equity cost relationship, suggesting the consistency of intellectual capital benefits. In contrast, information asymmetry significantly strengthens the relationship between ESG disclosure and equity costs. Practical implications: Companies should prioritize increasing intellectual capital disclosure and building a solid foundation of transparency before implementing large-scale ESG programs. This is important to avoid the perception of greenwashing which can actually increase capital costs amid high information asymmetry. For investors, these findings emphasize the need for caution in assessing the credibility of ESG reports from companies with low transparency. Originality/value: This study makes an original contribution by uncovering the critical contextual role of information asymmetry that can reverse the expected benefits of ESG disclosures. These findings shed light on the paradox in the previous literature and affirm the consistent superiority of intellectual capital disclosure as a strategy to reduce the cost of capital over ESG, the effectiveness of which is highly dependent on the context of the information.
Co-Authors Abdillah, Muhammad Zacky Afifudin Afifudin Afrianti, Erlin Agus Hermawan Agusetiawati, Wulan Dwi Akbar Akbar Al Amin, Moch Hafidz Hamzah Amelia, Syafrila Putri Nur Ana Tasyiah Andre Bayu Pratama Anik Malikah Anik Malikah Anindita Palupi Anisa Maratus Solikha Ardila Kurnia Susanti Aulia Mawadah Wa Rohmah Awaludin, Abdurahman Badria, Nuril Bastomi, Mohamad Calista Anggraeni Sugiarti Chulukiyah, Husnul Dekayanti, Santi Diah Utami Putri Dwiyani Sudaryanti Eny Zuhrotin Nasyi’ah Fauziyah, Lailiyatul Frieska Ardhianita Prastika Ghina Abyan Azizah Haris Habib Hos Deakres Hidayat Hanifiyatussamha Adieb Hariri, Hariri Heri Pratikto Hidayati, Irma Husnul Chulukiyah Ikhmawati, Elmia Imelda Fransiska Inayah Inayah Irfan Ali Fikri Jeanyka Wulansari Jeni Susyanti Jumratih, Jumratih Kalita, Syifa Mutia Kamaliah, Roudhoh Salsabila Kasanah, Nengnis Uswatul Laili Nurul Azizah Larasati, Lovieta Perdani Arryfah Lestari, Ida Ayu Ludi Wishnu Wardana Lusy Hermanda M. Cholid Mawardi Magviroh, Oktavia Maimatul Maslichah, Maslichah Mita Putri Lestari Moh. Amin Moh. Amin Mufarrokhah, Saidatul Nabila Firda Nabila Surmah Wulandini Nafa Putri Azzahra Naila Faza Rizki Nasyiah, Eny Zuhrotin Nayla Ratri Lathifanisa Nengnis Uswatul Kasanah Nia Audina Noor Shodiq Askandar Novia'atul Aullah Nur Diana Nur Diana Nuranisa, Nuranisa Nurul Indah Q. Muksin Nutkhofifah, Risma Aliatun Oktavia Maimatul Magviroh Palupi, Anindita Puji Handayati Putri, Diah Utami Putri, Rafelia Cahyono Putri, Ravayna Yulia Qorirotul A’iny Rosi Widuri Galih Lestari Roudhoh Salsabila Kamaliah Sa’ati, Sa’ati Safira Koesherawati Safira, Faiza Meila Safitri Safitri Safitri Safitri Salsabila Munifatul Fadillah Sari, Nadia Amelia Pratiya Shafira Manda Nirmala Shahzada Nashwan Shany Putri Nabilla Siti Hurhamidah Siti Khayatun Nufus Siti Marisa Suber Sudarmiatin Syafitri, Elsa Dianita Syamsul Arifin Trirezeki, Rovita Vinna Anggraeni Vinna Anggraeni Vonny Meylani Triana Widiyani, Nur Wiwik Handayani Yuniarti, Nurul Zuhrotun Nisa