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All Journal Signifikan : Jurnal Ilmu Ekonomi The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Tekun Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana Indonesian Journal of Cultural and Community Development International Journal of Environmental, Sustainability, and Social Science ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Devotion: Journal of Research and Community Service Educoretax MOVE: Journal of Community Service and Engagement JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti Research Horizon Media Akuntansi Perpajakan Business, Management & Accounting Journal Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Deden Tarmidi
Department Of Accounting, Faculty Of Economic And Business, Universitas Mercu Buana, Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Trust in government, tax digitalization and tax education influence tax compliance with experience as a moderation Haq, Faizal Akhsan; Tarmidi, Deden
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1013

Abstract

This study aims to examine the effect of trust in the government, tax digitization, and tax education on tax compliance with experience as a moderating variable. This study is an associative quantitative research using primary data in the form of a questionnaire. The population in this study is individual taxpayers registered at KPP Pratama Cilacap by giving several statements or questions to respondend totaling 97,483 people and a sample of 398 people. This research uses purposive sampling based on Slovin theory. The data analysis technique used in this study is the PLS-SEM model. This study uses descriptive statistical tests, measurement evaluation models, structural evaluation models and goodness-of-fit evaluation models. This study concludes that trust in government, tax digitalization, tax education and experience give positive impact to tax compliance. Experience cannot moderate the impact of trust in government to tax compliance. Experience weakened the impact of tax digitalization to tax compliance. Experience can moderate the impact of tax education on tax compliance.
The influence of tax knowledge, tax awareness, and tax morality on tax compliance of MSMEs in the Kebon Bawang Urban Village, North Jakarta Izdhihar, Rendy Farrel; Tarmidi, Deden
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1077

Abstract

This study aims to test and analyze the Influence of Tax Knowledge, Tax Awareness, and Tax Morality on Tax Compliance of MSME Taxpayers residing in the Kebon Bawang Village area, North Jakarta. This research method uses the Nonprobability sampling method using Accidental Sampling and using the Hair formula with a research sample of 100 respondents. The results of this study are (1) Tax knowledge does not have a positive effect on MSME taxpayer compliance. (2) Tax awareness has a positive effect on MSME taxpayer compliance. (3) Tax morality has a positive effect on MSME taxpayer compliance. The conclusion from the study indicates that tax knowledge does not influence SMEs taxpayers' compliance due to the lack of knowledge among SMEs taxpayers about the payment deadlines for their tax obligations.
Income tax withholding for Indonesian workers abroad: An observation analysis Hasan, Hasan; Tarmidi, Deden; Akbar, Taufik
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1119

Abstract

This study aims to analyze the aspects of taxation on the income of Indonesian workers abroad, both in terms of policy and implementation. The research was conducted with a qualitative approach using the literature method on income tax rules for taxpayers abroad, as well as the interview method to 5 informants of Indonesian workers abroad about the implementation of these rules on the income earned by the informants. Regulators in Indonesia have issued Minister of Finance Regulation No. 18 of 2021, Income Tax Law article 24, and Tax Harmonization Law which regulates the taxation status of overseas workers. The results of interviews from informants explain that the majority of Indonesian workers lack understanding of taxation rules on tax status and income tax withholding processes based on Indonesia’s tax rule or tax rules in the country where the informant works. This result can be an input for Indonesian regulators in optimizing the process of socialization and tax education for Indonesian workers who will and are working abroad.    
The Effect of Multi-nationality, R&D Costs, and Institutional Ownership on Tax Avoidance Triyanto, Triyanto; Tarmidi, Deden
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.351

Abstract

This study aims to examine the effect of multi-nationality, research & development costs and institutional ownership on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2023 are the unit of analysis in this study. The purposive sampling method is used to select the appropriate sample, while the multiple regression method is used to analyze the hypothesis on 100 panel data. The results of this study indicate that multi-nationality and research & development costs have no significant effect on tax avoidance, while institutional ownership has a positive effect on tax avoidance. These results contribute to government policy in analyzing taxpayers with institutional share indicators.
Tax Aggresiveness Analyis: The Role of Internal Financial Factors Mulyani, Susi Dwi; Fitria, Giawan Nur; Tarmidi, Deden
Signifikan: Jurnal Ilmu Ekonomi Vol 13, No 2 (2024)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i2.42506

Abstract

Research Originality: This research may suggest a deeper relationship between internal company factors and tax aggressiveness, which has not been studied explicitly. Many studies examine the influence of external factors, but this study can highlight how a company's internal financial and tax management decisions can influence tax aggressiveness.Research Objectives: This study investigates the influence of several financial factors, such as thin capitalization, financial distress, and earnings management, on tax aggressiveness.Research Methods: This study analyzed 310 data from manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2023.Empirical Results: This study found that the high thin capitalization range can reduce tax aggressiveness. Conversely, earnings management is one tool used by management to reduce tax aggressiveness, while financial distress has no impact on tax aggressiveness.Implications: The study suggests that while certain financial practices influence tax aggressiveness, broader factors such as financial stability, investor relations, and risk management also play a significant role.JEL Classification: M41, H26
ESG Disclosure, Financial Reporting Quality and Investment Efficiency Choiriah, Siti; Tarmidi, Deden; Ahmad, Zamri
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.78318

Abstract

This research discusses the relationship between environmental, social and governance disclosure (ESG Disclosure), financial reporting quality and investment efficiency. This research aims to analyze the influence of ESG disclosure and financial reporting quality on investment efficiency with audit quality as a moderating variable. This research uses quantitative methods with secondary data, companies listed on the BEI ESG Index for 2018 – 2022. These findings also show that the impact of FRQ on investment efficiency decreases with shorter maturities. Research shows good ESG disclosure contributes to investment efficiency by reducing information asymmetry between companies and investors. However, high-quality financial reporting can have a negative impact on investment efficiency because quality financial reports do not necessarily reflect the actual condition of the company. Audit quality factors do not significantly influence the relationship between ESG disclosure, financial reporting quality, or investment efficiency.
Analysis of tax compliance among crypto actors in Indonesia: The role of digitalization, rates, and audits Saputra, Kelvin; Tarmidi, Deden
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1423

Abstract

This study aims to examine and analyze the role of tax digitization, tax rates, and tax audit in improving the compliance of individual taxpayers. The research object is crypto traders in Indonesia. This study utilizes primary data obtained using Slovin's formula, resulting in a sample of 100 respondents determined through purposive sampling. The collected data is then analyzed for testing. The data analysis method employed is multiple regression analysis, processed using the SmartPLS application to obtain relevant and accurate results. In the research that has been conducted, the results indicate that tax digitalization and tax rates have a positive influence on taxpayer compliance. However, tax audits do not affect taxpayer compliance.
Pendampingan Dalam Rangka Pembuatan Kajian Dengan Tema Objek Wisata Ecoturism Di Palangka Raya Kalimantan Tengah Prihanto, Hendi; Daluarti, R.R. Meitri Hening Chrisna; Purnama, Prayoga Anggun; Hidayah, Nurul; Tarmidi, Deden
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 8, No 2 (2025): Juli 2025
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v8i2.5167

Abstract

Membangun daerah mempertimbangkan aspek ekonomi, finansial, sosial, budaya dan lingkungan perlu dilakukan.  Kalimantan Tengah menjadi target pengembangan wilayah dengan kemandirian ekonomi masyarakatnya salah satunya dengan memberi kesempatan  UMKM (Usaha Mikro Kecil Menengah). Pengabdian kepada masyarakat ini bertujuan memberikan pendampingan kepada pemerintah daerah Palangka Raya, Kalimantan Tengah untuk membuat kajian pada aspek hukum, teknis, ekonomi, sosial, finansial dan lain sebagainya terhadap potensi pengembangan pariwisata ecoturism di wilayah tersebut. Pendekatan survei wawancara dan berkunjung ke wilayah serta organisasi perangkat daerah yang berkaitan. Kegiatan ini dilakukan pada bulan Agustus - Desember 2024, untuk memperoleh materi data yang akurat membuat laporan akhir kegiatan. Selain itu pelaporan juga mengunakan data skunder yang memanfaatkan dokumen yang berasal dari OPD (organisasi perangkat daerah) serta dari berbagai sumber di internet sebagai pendukung. Hasil kajian mengambarkan bahwa proyek ecoturism layak untuk diterapkan karena memenuhi kelayakan investasi dari segala aspek dengan prosedur analisis yang telah dilakukan. Rekomendasi atas kajian adalah perlunya dilakukan kerjasama antar berbagai pihak seperti masyarakat dengan OPD, antar OPD, pengusaha dengan masyarakat dan OPD dalam mensukseskan program investasi yang berkelanjutan pada bidang pariwisata ecoturism di Palangka Raya Kalimantan Tengah.
Redefining Corporate Tax Avoidance through Strategic Sustainability Issues Octaviani, Dewi W.; Fadjarenie, Agustin; Widayati, Catur; Tarmidi, Deden
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3036

Abstract

This study investigates the impact of corporate sustainability practices—specifically ESG performance, renewable energy adoption, and sustainability-oriented tax strategies—on tax avoidance within Indonesia’s energy sector. It explores the intersection between fiscal strategy and environmental governance in addressing ethical and sustainability-related challenges in corporate behavior. A mixed-methods approach was employed to gain a comprehensive understanding: the quantitative component analyzed 464 firm-year observations, while the qualitative component involved semi-structured interviews with five key informants, including tax professionals and sustainability managers. The quantitative results reveal that firms with stronger ESG engagement, higher proportions of renewable energy usage, and lower effective tax rates tend to exhibit lower levels of tax avoidance. These findings are reinforced by qualitative insights, which indicate that ethical values, reputational concerns, and organizational transparency significantly influence managerial tax decisions. However, inconsistent fiscal incentives and regulatory uncertainties in Indonesia remain major barriers to integrating sustainability into corporate tax strategies. This study contributes to the literature by reframing tax avoidance not merely as a legal or financial matter, but as a strategic sustainability issue embedded in corporate governance and operations. It offers practical policy implications, highlighting the need for coherent and targeted fiscal incentives to support the clean energy transition and ethical tax conduct in emerging economies. Keywords: Tax Avoidance; ESG Performance; Renewable Energy; Sustainability Governance; Mixed-Methods Approach.
Supervisory Function and Corporate Tax Policy: Gender Analysis Tarmidi, Deden; Fadjarenie, Agustin; Ahmad, Noor Hazlina; Imaningsih, Erna Sofriana; Pramudena, Sri Marti
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4759

Abstract

This study analyses the role of independent commissioners and audit committees in carrying out their supervisory functions on corporate tax policies taken by internal management, gender analysis on independent commissioners and audit committees is unique to this study where different behaviors of men and women have different impacts on independent commissioners and audit committees in carrying out their supervisory functions. A total of 570-panel data from 2015 to 2021 financial statements of manufacturing companies on the Indonesia Stock Exchange were analyzed, this study found that multi-gender audit committees have a role in encouraging management to comply with tax regulations in the policies taken, as well as female audit committees and male independent commissioners separately. These results provide input for investors who are concerned about entity tax information to choose entities with criteria according to the findings of this study, namely entities that have multi-gender audit committees, entities that have female audit committees only, or entities that have independent commissioners only because the supervisory function carried out is optimal in encouraging tax-compliant entities and entities avoid the risk of tax penalties in the future.
Co-Authors Adelina Suryati Agustin Fadjarenie Ahmad Fuadi Ali, Anees Janee Alwaini, Khadafi Angela Dirman Aprianti, Neng Badrud Tamam Bin Rahmad, Khozaeni Buana, Mohamad Torik Langlang CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Devi Lucianah Nurlita Dwi Asih Surjandari Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Garin Pratiwi Solihati Giawan Nur Fitria Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Lin Oktris Maulana, Goffari Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Nengzih Nengzih Noor Hazlina Ahmad Noor Hazlina Ahmad, Noor Hazlina Novrica, Farin Nulhakim, Salwan Nurlis Nurlis, Nurlis NURUL HIDAYAH Octaviani, Dewi W. Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari Puji Rahayu Purnama, Prayoga Anggun Rachmadani, Citra Raden Mohamad Herdian Bhakti Rahma, Alivia Putri Ramadhan, Mochamad Dicky Ramahdani, Siska Putri Rhona Hafidz Dzafron Achmad Rieke Pernamasari Rinaldi Okto Romadona, Mia Rahma Ruci Meiyanti Saputra, Ahmad Reza Saputra, Kelvin Saputri, Zinka Sibarani, Maruhum Sanni Siti Choiriah Sitorus, Alvin David P Sormin, Feber Sri Marti Pramudena Sri Purwaningsih Sugito - Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad