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All Journal Accounting Profession Journal (APAJI) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Pengabdian Kepada Masyarakat
Linting, Indriyanti
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Pelatihan Pengisian SPT Tahunan Orang Pribadi (OP) bagi Dosen dan Pegawai di Universitas Kristen Indonesia Paulus Linting, Indriyanti; Djunaidy, Machmud; Pala'langan, Carolus Askikarno; Mangngalla, Muliani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i2.14742

Abstract

Wajib Pajak adalah individu atau oragnisasi yang termasuk pembayaran pajak, pemotong pajak, dan pemungutan pajak yang memiliki hak dan kewajiban perpajakan sesuai dengan peraturan perundang-undangan perpajakan. Tujuan dari pelaksanaan ini untuk meningkatkan pemahaman tentang pajak yang khususnya dalam pengisian laporan dan pengisian pemberitahuan pajak penghasilan tahunan (SPT) untuk Wajib Pajak Oragng Pribadi serta pemahaman dalam pentingnya pelaporan pajak dan wajib pajak yang menjadi kewajibannya. Pelatihan ini dilakukan untuk memberikan pemahaman mengenai pengisian SPT Tahunan sebagai wujud tanggungjawab sebagai warga negara yang baik. Pelatihan ini menggunakan metode penejelasan dan praktek yang dimana dapat disediakan komputer ataupun laptop dalam pengisian SPT melalui aplikasi e-Filling dari webside DJP.
Edukasi Perpajakan bagi UMKM melalui Klinik Pajak Mahasiswa UKI Paulus sebagai Upaya Meningkatkan Kepatuhan Pajak Linting, Indriyanti
Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipam.v4i2.103

Abstract

The low level of tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia poses a significant challenge to optimizing state revenue. This community service program, implemented through the Tax Clinic of UKI Paulus students, aims to improve MSME tax literacy and compliance through practical and digital approaches. Activities include tax seminars, training in e-Filing and e-Billing, and direct assistance in creating DJP Online accounts and submitting annual tax returns (SPT). Results show that 87% of MSME partners successfully filed taxes independently, and 90% experienced increased understanding of their tax obligations. The program also benefited the Directorate General of Taxes (DGT) by reducing resource burdens, while enhancing students’ professional competencies and reinforcing the university's role in public service. The Tax Clinic has proven effective as a bridge between academic institutions and public fiscal responsibility, particularly in supporting the digital transformation of tax administration. This initiative contributes not only to improving tax compliance but also to student skill development and promotion of accounting programs. The study recommends expanding tax education programs for MSMEs and strengthening collaboration between universities and tax authorities to sustain voluntary compliance and broaden the tax base
Pelatihan Pengisian SPT Tahunan Orang Pribadi (OP) bagi Dosen dan Pegawai di Universitas Kristen Indonesia Paulus Linting, Indriyanti; Djunaidy, Machmud; Pala'langan, Carolus Askikarno; Mangngalla, Muliani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Wajib Pajak adalah individu atau oragnisasi yang termasuk pembayaran pajak, pemotong pajak, dan pemungutan pajak yang memiliki hak dan kewajiban perpajakan sesuai dengan peraturan perundang-undangan perpajakan. Tujuan dari pelaksanaan ini untuk meningkatkan pemahaman tentang pajak yang khususnya dalam pengisian laporan dan pengisian pemberitahuan pajak penghasilan tahunan (SPT) untuk Wajib Pajak Oragng Pribadi serta pemahaman dalam pentingnya pelaporan pajak dan wajib pajak yang menjadi kewajibannya. Pelatihan ini dilakukan untuk memberikan pemahaman mengenai pengisian SPT Tahunan sebagai wujud tanggungjawab sebagai warga negara yang baik. Pelatihan ini menggunakan metode penejelasan dan praktek yang dimana dapat disediakan komputer ataupun laptop dalam pengisian SPT melalui aplikasi e-Filling dari webside DJP.
The Influence of Coretax System Implementation on Tax Evasion Behavior: Evidence from Taxpayer Data in Indonesia Linting, Indriyanti
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.430

Abstract

Purpose – This study aims to systematically investigate the relationship between digital tax system implementation—particularly the Core Tax Administration System (Coretax)—and tax evasion behavior, with a focus on the Indonesian context. Design/methodology/approach – A Systematic Literature Review (SLR) was conducted following PRISMA guidelines. A total of 32 peer-reviewed articles published between 2010 and 2024 were analyzed from major databases, including Scopus, Web of Science, and ScienceDirect. The review applied thematic synthesis to extract dominant patterns, gaps, and theoretical perspectives related to digital tax reforms and tax evasion. Findings – The results indicate that digital tax systems significantly reduce tax evasion by enhancing transparency, real-time monitoring, and audit capacity. However, technical constraints, limited institutional readiness, and behavioral resistance—such as low digital literacy and perceived complexity—remain critical barriers. In Indonesia, evidence regarding the effectiveness of Coretax on tax evasion behavior is still limited, with most studies focusing on user perception rather than empirical compliance outcomes. Practical implications – To maximize the benefits of Coretax, policymakers must improve system infrastructure, enhance taxpayer support, and integrate behavioral insights into digital service design. Furthermore, empirical evaluations using actual taxpayer data are needed to assess the long-term impact of Coretax on tax compliance and evasion. Originality/value This study is among the first to systematically synthesize existing knowledge on digital tax reforms in developing countries with a focused lens on Indonesia’s Coretax system. It identifies theoretical, methodological, and practical gaps for future research and policy formulation.
Co-Authors Djunaidy, Machmud Mangngalla, Muliani Pala'langan, Carolus Askikarno