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All Journal JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Majalah Ekonomi Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma Jurnal Mantik Accounting Global Journal Jurnal Informatika Ekonomi Bisnis Jurnal Akuntansi Barelang Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Journal of Educational Review and Research Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ALMUJTAMAE: Jurnal Pengabdian Masyarakat CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Dharma Pengabdian Perguruan Tinggi (DEPATI) Journal of Artificial Intelligence and Digital Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Pengabdian West Science Jurnal Riset Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Klabat Accounting Review Nusantara Community Empowerment Review Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Nusantara Entrepreneurship and Management Review Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Economic and Finance Review EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi PASAI : Jurnal Pengabdian kepada Masyarakat Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management Jurnal Akuntansi dan Bisnis Krisnadwipayana MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Achmad Wicaksono
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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PENGARUH KUALITAS PELAYANAN DAN KEMUDAHAN PENGGUNAAN E-SYSTEM CORETAX TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAKUKAN PELAPORAN SPT TAHUNAN DI KPP PRATAMA SIDOARJO BARAT Laiya, Ifta Takhul; Muzakki, Kafidin; Rohmiatun, Erlyna Tri; Wicaksono, Achmad
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.8775

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan kemudahan penggunaan e-system coretax terhadap kepatuhan wajib pajak orang pribadi dalam melakukan pelaporan SPT Tahunan di KPP Pratama Sidoarjo Barat. Penelitian ini dilatarbelakangi oleh masih adanya kendala dalam administrasi perpajakan, meskipun pemerintah telah mengembangkan sistem perpajakan berbasis digital untuk mempermudah pelayanan kepada wajib pajak. Kendala tersebut meliputi kualitas pelayanan yang belum optimal serta pemanfaatan e-system coretax yang belum maksimal oleh wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 99 responden yang ditentukan menggunakan rumus Slovin. Data penelitian dianalisis menggunakan uji statistik untuk mengetahui pengaruh parsial dan simultan antar variabel. Hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan kemudahan penggunaan e-system coretax tidak berpengaruh signifikan secara parsial terhadap kepatuhan wajib pajak. Namun demikian, secara simultan kualitas pelayanan dan kemudahan penggunaan e-system coretax berpengaruh signifikan terhadap kepatuhan wajib pajak. Temuan penelitian menunjukkan bahwa kualitas pelayanan menjadi faktor yang lebih dominan dalam meningkatkan kepatuhan wajib pajak. Oleh karena itu, peningkatan kualitas pelayanan, kejelasan informasi, serta responsivitas petugas pajak perlu terus dilakukan untuk meningkatkan kepatuhan wajib pajak dalam melakukan pelaporan SPT Tahunan.
PENGARUH PEMAHAMAN LITERASI KEUANGAN DAN DIGITAL PAYMENT TERHADAP KINERJA KEUANGAN WARUNG MADURA DI KECAMATAN CANDI SIDOARJO Hayati, Sakina Nur; Muzakki, Kafidin; Wicaksono, Achmad; Anwar, Chairil
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.8776

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh pemahaman literasi keuangan dan digital payment terhadap kinerja keuangan UMKM Warung Madura di Kecamatan Candi, Sidoarjo. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi linear berganda. Data dikumpulkan melalui kuesioner, wawancara, observasi, serta studi pustaka dengan jumlah sampel sebanyak 53 responden dari total populasi 150 pelaku usaha menggunakan teknik purposive sampling. Analisis data dilakukan melalui uji asumsi klasik, uji t, uji F, serta koefisien determinasi dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial pemahaman literasi keuangan berpengaruh signifikan terhadap kinerja keuangan, sedangkan digital payment tidak memberikan pengaruh yang signifikan. Namun secara simultan, kedua variabel tersebut memiliki pengaruh signifikan terhadap kinerja keuangan.
Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024 Fastabiqul Khoiroh; Achmad Wicaksono; Chairil Anwar; Erlyna Tri Rohmiatun
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/2dtzgw70

Abstract

Tax avoidance remains a major issue in Indonesia’s manufacturing sector despite the implementation of tax reform policies through the Harmonization of Tax Regulations Law. Corporate Social Responsibility (CSR) and managerial ownership are frequently associated with corporate decisions related to tax compliance; however, previous studies have reported inconsistent findings regarding their influence on tax avoidance. Using a quantitative associative approach, data were collected from annual and sustainability reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. The sample was selected through purposive sampling, resulting in 210 observations. Data analysis employed descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The findings indicate that CSR has a positive and significant effect on tax avoidance, suggesting that broader CSR disclosure may coexist with corporate tax efficiency strategies. Meanwhile, managerial ownership does not significantly affect tax avoidance. Simultaneously, CSR and managerial ownership also fail to significantly explain variations in tax avoidance behavior. The low explanatory power of the model indicates that tax avoidance practices are influenced by more complex external factors, including fiscal regulation, industry conditions, and corporate tax policies. These findings contribute to the literature on corporate governance and taxation in the post-tax reform era in Indonesia.
PENGARUH PEMBIAYAAN MODAL KERJA DAN KEMAMPUAN MANAJERIAL TERHADAP PENDAPATAN UMKM ANGGOTA KSP RAHAYU KRIAN Aisyah Brillianta; Dian Fahriani; Chairil Anwar; Achmad Wicaksono
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v12i1.2858

Abstract

ABSTRAKPenelitian ini dilatarbelakangi oleh pentingnya pembiayaan modal kerja dan kemampuan manajerial dalam meningkatkan pendapatan UMKM. Permasalahan yang dihadapi umumnya berkaitan dengan keterbatasan modal usaha serta kemampuan pengelolaan usaha yang belum optimal. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh pembiayaan modal kerja dan kemampuan manajerial terhadap pendapatan UMKM Anggota KSP Rahayu Krian. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel mengunakan purposive sampling dengan sampel sebanyak 131 responden yang merupakan anggota UMKM KSP Rahayu Krian. Hasil penelitian menunjukkan bahwa pembiayaan modal kerja berpengaruh positif dan signifikan terhadap pendapatan UMKM. Kemampuan manajerial juga berpengaruh positif dan signifikan terhadap pendapatan UMKM. Secara simultan, kedua variabel berpengaruh signifikan terhadap pendapatan usaha UMKM. Implikasi dari hasil penelitian ini menunjukkan bahwa KSP Rahayu Krian perlu meningkatkan akses yang mudah, cepat, dan sesuai dengan kebutuhan pelaku UMKM.ABSTRACTThis study was motivated by the importance of working capital financing and managerial competence in increasing the revenue of MSMEs. The problems faced generally relate to limited business capital and suboptimal business management capabilities. The objective of this study is to determine how working capital financing and managerial competence affect the revenue of MSMEs that are members of the Rahayu Krian Credit Union. This study employs a quantitative method. The sampling technique used purposive sampling with a sample of 131 respondents who are SME members of KSP Rahayu Krian. The results show that working capital financing has a positive and significant effect on SME revenue. Managerial capabilities also have a positive and significant effect on SME revenue. Simultaneously, both variables have a significant effect on SME business revenue. The implications of these findings suggest that KSP Rahayu Krian needs to improve access to financing that is easy, fast, and tailored to the needs of SME operators.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Mengikuti Program Relawan Pajak Sayyidah Salsabila; Achmad Wicaksono
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11471

Abstract

The tax volunteer program is a collaborative effort between the directorate general of taxes and higher education institutions designed to enhance public understanding and awareness of taxation through student participation. Nevertheless, students’ involvement in this program does not occur automatically and is shaped by various influencing factors. This study seeks to identify the factors that influence students’ interest in joining the Tax Volunteer Program and to explore how students interpret the experiences gained from their participation. A qualitative approach employing a descriptive exploratory method was applied, with data collected through in-depth interviews involving students who had served as tax volunteers. The results indicate that students’ interest is influenced by a combination of academic, social, and internal motivational factors, including alignment between the program and their academic discipline, support from the campus environment, and the motivation to improve tax knowledge and professional skills. Furthermore, direct engagement in assisting taxpayers contributes to the development of professional attitudes, enhanced communication abilities, and more favorable perceptions of the taxation field. This study concludes that the Tax Volunteer Program functions not only as a tool for public tax education but also as an experiential learning platform that fosters students’ interest, competencies, and career orientation in taxation.
Co-Authors A Falaqil Abdillah, M. Faizal Achmad Zaki Achmadi Susilo Afdhilah, Nur Aini Aida Fitria Aisyah Brillianta Aisyah Brillianta Alfarisi, Moch. Salman Almufidah, Evi Zahroh Amaliani, Nadia Andriana, Reni Andriani, Rena Anggita Nur Oktavia Anindita Putri Novinda Anindita Putri Novinda Aprilia Sumarwanti Arisandi, Kirana Asrul, Rizki Subhana Atika Muhfida Hanum Aulia, Shobibatur Azimatur Rohmah, Nimas Azizah, Maulida NIkmatul Bintang Armando Rotama Boyas, Jeziano Rizkita Chabibulloh, Muhammad Arfi Chairil Anwar Chairil Anwar Choiri, Efendi Cynthia Eka Violita Denny Iswanto Devi Maya Sofa Dewi Arum Lestari Dewi Sri Rahayu, Dewi Sri Dian Fahriani Diana Sharfina Diana Sharfina Elika Joeniarti Erlyna Tri Rohmiatun Fahreza Eka Faradisha Failany, Muhammad Afif Falach, M. Zidnal Fastabiqul Khoiroh Ferdiana Tri Pramesari Firdaus, Dewi Anisa Firdaus, Intan Firdausyi Ayudya Wardani Halimatus Sa’diyah Hanum, Atika Muhfida Hariyanto, Widia Eka Hassan, Faez M. Hayati, Sakina Nur Hidayah, Siti Ghoniatul Hilmawan, Tanta Indah Kumalasari Isbakhi, A Falaqil Islamiyah, Izzatul Istiqomah Maulida Multazam Jeziano Rizkita Boyas Julaikah Junaidi, Didik Kafidin Muzakki Lailiyah, Lathifa Nur Lailiyah, Nikmatul Laiya, Ifta Takhul Lestari, Dewi Arum Listy, Afina Sufiana M. Azie Azizman Nafis M. Zidnal Falach May Maulidia, Putri Mochamad Agiel Putra Regianto Mochamad Thohiron Moh.Arrijal’Ilman Nafi’ Mohammad Setyo Wardono Mubarok, Muhammad Syahrul Muchlisho, Ummul Muhafidhah Novie Muhammad Syahrul Mubarok Muzakki , Kafidin Nadia, Syarifah Nadya, Indy Nafia Ilhama Qurratu’aini Nafis, M. Azie Azizman Nafi’, Moh. Arrijal ‘Ilman Norlinstia Masi Bapa Novita Sintia Dewi Nur Faidah, Rizka Nurrahma, Ilfi Oktavia, Igga Oktavianti, Rizma Parahita, Alifia Sabina Praciana, Yuvi Arinta Prakoso, Firza Agung Putra, Restu Frandana Putri Novinda, Anindita Putri Sulung Ditasari Qolbi Nofa, Kusuma Rena Andriani Reni Andriana Rif'atul Choiriyyah Rif’atul Choiriyyah Riska Ainur Rosyida Risma Eiga Ambarwati Ristani Widya Inti Rohmah, Firda Yusnafa Rosyida, Riska Ainur Rotama, Bintang Armando Saharani, Aliefia Enggal Sari, Auly Fadilah Permata Sayyidah Salsabila Sekararum, Kumala Dwi Siti Nur Syarif`ah Siti Nur Syarif’ah Suci Lestari Suryaningsih, Dwie Retna Syarif'ah, Siti Nur Tanta Hilmawan Unusida, Alifia Sabina Parahita Vivianti Indar Yusnia Wulandari, Lucia Putri Zahra Gunawan