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All Journal Jurnal Pengabdian Kepada Masyarakat Kalam Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Jurnal Ekonomi, Manajemen, Akuntansi
Yusuf Yusuf
Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Mediation of Profitability and Company Size on The Reputation of Public Accounting Firms and Audit Opinion Towards Audit Delay in Issuers on The Indonesia Stock Exchange Yusuf Yusuf; Lukman Anthoni; Rahman Faisal
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4151

Abstract

Penelitian ini menggunakan desain penelitian kausal-komparatif untuk menyelidiki faktor-faktor yang mempengaruhi audit delay di antara perusahaan-perusahaan di Indonesia dengan menggunakan data sekunder dari laporan keuangan tahunan dan audit yang diterbitkan antara tahun 2019 hingga 2022. Pendekatan kuantitatif ini menggunakan analisis jalur dan uji Sobel yang dilakukan dengan perangkat lunak AMOS 23.00 untuk menganalisis data yang diperoleh dari Bursa Efek Indonesia dan sumber lainnya. Temuan menunjukkan bahwa Profitabilitas secara signifikan mempengaruhi Audit Delay. Opini Audit, Reputasi Kantor Akuntan Publik dan ukuran perusahaan tidak berpengaruh terhadap Audit Delay. Profitabilitas menjadi mediator dalam hubungan antara Reputasi KAP dan Audit Delay. Ukuran perusahaan juga menjadi mediator dalam hubungan antara Reputasi KAP dan Audit Delay. Temuan penelitian menunjukkan bahwa perusahaan dengan profitabilitas tinggi dan ukuran perusahaan yang besar yang menggunakan KAP dengan reputasi tinggi cenderung mengalami penundaan audit yang lebih singkat.
Digital Tax Avoidance in the Era of Core Tax Administration: Exploring Technical Loopholes and the Illusion of Compliance in Indonesia Hartono Hartono; Yusuf Yusuf
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

The digital transformation of tax administration is expected to improve administrative efficiency, transparency, and voluntary taxpayer compliance. Nevertheless, the implementation of Indonesia's Core Tax Administration System (CoreTax) has also introduced technological vulnerabilities that may create new opportunities for tax avoidance. This study aims to identify the technical loopholes emerging during CoreTax implementation and examine how these vulnerabilities influence taxpayer behavior in the digital tax environment. An instrumental qualitative case study approach was employed, using semi-structured interviews with 17 participants comprising tax officials, tax consultants, corporate taxpayers, and taxation academics, complemented by document analysis. The findings reveal four major technical loopholes: data migration gaps, validation delays, algorithmic blind spots, and authentication weaknesses. These vulnerabilities encourage three adaptive tax avoidance strategies, data omission, timing exploitation, and transaction shifting, while simultaneously fostering an illusion of compliance, whereby taxpayers perceive successful system validation as evidence of substantive compliance. Based on these findings, this study proposes the concept of Digital Tax Avoidance, extending Tax Compliance Theory and Information Asymmetry Theory by incorporating technological vulnerabilities into taxpayer behavior. The study concludes that digital tax transformation should be accompanied by continuous system refinement, stronger real-time validation, enhanced authentication mechanisms, and adaptive risk-based monitoring to minimize digital tax avoidance and strengthen the integrity of modern tax administration.
Belajar Akuntansi Seru: Catat, Hitung, dan Pahami Pajak Untuk Remaja Di Yayasan Al-Ikhwaniyah Yusuf Yusuf; Muhammad Ikhsan Febriyanto; Aerlangga Aerlangga
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 5 No. 1 (2026): Pembedayaan Masyarakat Desa Berorientasi Local Genius
Publisher : Prisani Cendekia

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Abstract

Accounting and taxation are essential components of financial literacy; however, they are often perceived as complex and uninteresting by young people. This community service program aimed to improve basic accounting literacy and tax awareness among adolescents at Yayasan Al-Ikhwaniyah through an interactive and enjoyable learning approach. The program was implemented using an educational and participatory method that combined interactive lectures, group discussions, simulations, and hands-on practice. Participants were introduced to simple financial recording, including income and expense tracking, as well as basic concepts of taxation and its role in national development. The results indicated a noticeable improvement in participants’ understanding of basic accounting concepts and their awareness of the importance of taxes. In addition, the program fostered positive attitudes toward responsible financial behavior and early tax awareness. Overall, this community service activity demonstrates that contextual and engaging learning methods are effective in enhancing financial and tax literacy among adolescents and can serve as a foundation for developing responsible economic behavior in the future.
Co-Authors Aerlangga Aerlangga Hartono Hartono Lukman Anthoni Muhammad Ikhsan Febriyanto Rahman Faisal