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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan PESHUM
Elli Sulistyaningsih
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Humanities Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Effect of Tax Avoidance on the Financial Performance of Manufacturing Companies Listed on the IDX Andi Hermanto; Mukhibi Anwar Sholih; Elli Sulistyaningsih
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 6: Oktober 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i6.12457

Abstract

This study aims to analyze the effect of tax avoidance on the financial performance of manufacturing companies, which is the objective of this article from 2019 to 2023. The independent variable, tax avoidance, is proxied by ETR, while the dependent variable, financial performance, is proxied by ROA. The analysis was conducted using a quantitative approach using panel data regression methods and a model selection test, where the test results determined the Fixed Effect Model as the best model. The regression results indicate that tax avoidance has a negative effect on financial performance, but is not partially significant. Conversely, the simultaneous test (F-test) shows that the model is significant overall. The Adjusted R² value of 93.5% indicates that the variability in financial performance can be largely explained by the model. Conceptually, these findings support agency theory, which asserts that tax avoidance practices negatively impact company performance. These findings are expected to contribute to management in formulating more optimal tax strategies and to regulators in developing responsive tax policies.
Optimalisasi Media Sosial dan Marketplace Untuk Meningkatkan Daya Saing UMKM Lokal: Pengabdian Alya Elita Sjioen; Elli Sulistyaningsih; Arwin; Nuralam; Jemadi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3324

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk melakukan optimalisasi media sosial dan marketplace pada UMKM lokal untuk meningkatkan daya saing. Pelaksanaan kegiatan di lakukan melalui tahap persiapan, perencaan program, sosialisasi, pelatihan, pendampingan, monitoring dan evaluasi, serta tindak lanjut. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap pemasaran digital, dari 45% menjadi 88%, serta kemampuan praktis dalam mengelola media sosial dan marketplace secara profesional. Jumlah UMKM yang memiliki toko daring meningkat dari 32% menjadi 80%, dengan rata-rata kenaikan penjualan sebesar 27% dalam dua bulan setelah pendampingan. Selain itu, sekitar 70% peserta telah membangun identitas merek yang konsisten dan meningkatkan engagement media sosial dari 1,5% menjadi 4,8%. Temuan ini membuktikan bahwa optimalisasi media sosial dan marketplace mampu memperluas jangkauan pasar, meningkatkan omzet, dan meningkatkan daya saing UMKM, serta mendorong transformasi UMKM menuju model bisnis yang lebih modern dan berkelanjutan.
Co-Authors Andi Hermanto Arwin Jemadi Mukhibi Anwar Sholih Nuralam