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All Journal Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges Jurnal Mahasiswa Manajemen dan Akuntansi Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat RESLAJ: Religion Education Social Laa Roiba Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial Journal of Ekonomics, Finance, and Management Studies
Condro Widodo
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Literature Review: Penerapan e-Filing dalam Pelaporan SPT Tahunan Formulir 1770SS bagi Wajib Pajak Orang Pribadi Mochamad Abdurrochman Faiz; Condro Widodo
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5190

Abstract

This literature review explores the implementation of the e-Filing system in submitting the Annual Tax Return for individual taxpayers (Form 1770SS) and its contribution to improving administrative efficiency and tax compliance. As a digital innovation, e-Filing simplifies the tax reporting process by allowing taxpayers to file their returns independently, quickly, and transparently without time or location constraints. However, the system’s overall effectiveness depends on the level of digital literacy, understanding of tax regulations, and quality of service provided by tax authorities. The main challenge arises from taxpayers with limited technological proficiency and inadequate tax knowledge, who still require continuous assistance and guidance. Therefore, successful implementation of e-Filing requires not only technological innovation but also targeted tax education programs and a more personalized service approach. By integrating these elements, e-Filing can enhance taxpayer trust, facilitate compliance, and strengthen the effectiveness of digital tax administration in achieving sustainable tax governance.
Pengaruh Literasi Keuangan, Bias Herding, Bias Keterwakilan, dan Locus of Control Terhadap Keputusan Investasi Seluruh Mahasiswa di Kota Surabaya Karimah, Naura Firdausi; Condro Widodo
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 12 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i12.3815

Abstract

This study aims to analyze and examine the influence of financial literacy, herding bias, representativeness bias, and locus of control on the investment decisions of all students in Surabaya. This research uses a quantitive approach. The study was conducted on 129 active studet respondents in Surabaya. The data analysis technique used in this study is the Structural Equation Model-Partial Least Square (SEM-PLS) approach with SmartPLS4.0. The data source used in this study is primary data from questionnaires distributed to respondents. Based on the test results conducted, this study shows that financial literacy has a significant positive effect on investment decisions, herding bias has a significant positive effect on investment decisions, representativeness bias has a significant positive effect on investment decisions, and locus of control has a significant positive effect on investment decisions.
Build Connections: Politics and Tax Aggressiveness in the Construction Sector Diarany Sucahyati; Vicky Vendy; Condro Widodo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8502

Abstract

ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.
Co-Authors Adinda Permata Salsabila Aisah Putri Maharani Aliya Murthi Arifah Anggi Krisnawati Audy Herlina Puspitasari Diarany Sucahyati Eries Priandana Putra Erna Sulistyowati Faizah Maulanda Salsabilla Faluthia Fitri Puspaningrum Fira Fatma Salsabila Intan Permatasari Fitri Agustine Jeconiah Nathanael Karimah, Naura Firdausi Lila Amelia Safitri Mario Ferdinandus Tele Mochamad Abdurrochman Faiz Naura Bilqis Tasyakurina Puspita Dwi Firnanda Putri Amabel Carissa Pradana Rezza Alfarizqi Robawa, Rizki Setyo Putro Safira Aljarotul Arifah Vicky Vendy Wanda Ayu Oktavia Yuanita Belva Chatlina Zahira Faticatiana Waluyo