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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Suhesti Ningsih
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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SOSIALISASI CORETAX DAN PAJAK PENGHASILAN PASAL 21 DENGAN TARIF EFEKTIF RATA-RATA PADA PEGAWAI UPT PUSKESMAS JUMAPOLO" Rizki Fajar; Suhesti Ningsih; M. Hasan Ma'ruf
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.17741

Abstract

The purpose of this community service activity is to improve the understanding of employees at the Jumapolo Health Center Technical Implementation Unit, especially regarding the calculation of Income Tax Article 21 Average Effective Rate and socialization of the use of the Coretax tax reporting application. Tax regulations and the implementation of the Coretax application have caused several changes in the mechanisms of tax deductions, deposits, and reporting in the government environment, especially at the Jumapolo Health Center Technical Implementation Unit. The method of implementing this activity is the socialization of the Coretax application and simulation with all Health Center employees, as well as conducting discussions with related parties for Article 21 Income Tax deductions and conducting tax calculation simulations in accordance with the latest provisions. The results of this activity indicate an increase in the understanding of employees regarding the use of the Coretax application in reporting Annual Tax Returns and implementing the latest tax regulations regarding Article 21 Income Tax. The employees also interact with each other and provide positive feedback on the implementation of this activity and hope that in the future there will be further assistance related to technical obstacles in the implementation of the tax reporting application and the practice of tax regulations..
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024 Zulfa Khoirul Ummah; Suhesti Ningsih; Suprihati Suprihati
YASIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10234

Abstract

This study was motivated by post-pandemic financial pressure in the telecommunications sector and inconsistencies in previous research findings regarding financial factors that influence corporate social responsibility disclosure. This study aims to analyze the influence of profitability measured through Return on Assets (ROA), liquidity measured through the Current Ratio (CR), and leverage measured through the Debt to Equity Ratio (DER) on Corporate Social Responsibility (CSR) disclosure. This study employed a quantitative approach with a causal-associative design. The research sample was determined through purposive sampling, resulting in 16 telecommunications sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period, with a total of 64 observations. Secondary data sourced from annual reports and sustainability reports were analyzed using multiple linear regression through SPSS 23 after meeting the classical assumption tests. The results showed that profitability, liquidity, and leverage each had a positive and significant influence on CSR disclosure. Simultaneously, the F-test results showed that the three variables had a significant influence on CSR disclosure, with a coefficient of determination of 54.6%. The conclusion of this study affirms that corporate social transparency does not merely represent regulatory compliance but also forms part of a business strategy influenced by cash flow stability, profitability, and debt management. The implications of this study indicate that management needs to maintain fundamental financial performance to ensure the sustainability of CSR programs, while investors can use CSR disclosure as one indicator in assessing investment risk and corporate sustainability.
Co-Authors Andika Setyawan Ayu Cahyaningrum Budiyono Budiyono Dian Nur Anissa Doni Budi Prasetyo Erna Chotijah Suhatmi Fitria, Tira Nur Hadi Samanto Hafizah Wa Akromah Hasan Ma'ruf Iin Emy Prastiwi Indra Lila Kusuma Itsney Nur Hikmah Jihan Erilidya Kumalasari Laidestifre Santoso Leny Mursitowati LMS Kristiyanti, LMS M. Hasan Ma'ruf Maruf, Muhammad Hasan Meysha Puspa Sari Muh Hasan Ma'ruf Muhammad Hasan Ma’ruf Nike Ferani Novita Kinsky Meliani Rizki Fajar Rizki Octa Arum Sartika Rukmini Rukmini Sri Laksmi Pardanawati Suprihati Suprihati Tarisya Ipit Puspita Sari Tri Irawati Wikan Budi Utami Wulan Widia Astutik yuli astutik Zahro Rustiana Zulfa Khoirul Ummah