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All Journal Nanggroe: Journal Of Scholarly Service Jurnal Ilmiah Multidisiplin Indonesia Nanggroe: Journal of Scholarly Service
Rachmawan, Mochamad Aditia
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Efektivitas Pendampingan dan Penyuluhan Perpajakan dalam Mengatasi Surat Permintaan Penjelasan Atas Data dan/atau Keterangan (SP2DK) Pada Wajib Pajak di PT Pilar Teknologi Solusi, Cipondoh Rachmawan, Mochamad Aditia; Purwanto, Dwi; Wungo, Yosef Tari; Saputri, Alzulin Olvica; Gunawan, Ester Hanna; Sugiyanto, Sugiyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 8 (2024): November
Publisher : Yayasan Daarul Huda Kruengmane

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Abstract

This research aims to evaluate the effectiveness of tax assistance and counseling in dealing with Letters of Request for Explanation of Data and/or Information (SP2DK) for taxpayers at PT Pilar Teknologi Solusi, Cipondoh. SP2DK is a letter issued by the Directorate General of Taxes (DJP) as a form of request for clarification of tax data and information that is deemed insufficient or not in accordance with applicable tax regulations. This research uses a descriptive approach with qualitative methods to analyze the influence of tax assistance and counseling on increasing taxpayer understanding and compliance in responding to SP2DK. The research results show that tax assistance and counseling provided by a team of tax experts can increase taxpayers' understanding of their tax obligations. Apart from that, this activity also helps taxpayers provide accurate and timely explanations regarding the data and information requested in the SP2DK. The majority of taxpayers at PT Pilar Teknologi Solusi showed a positive response to this mentoring and counseling program, which had an impact on reducing the number of SP2DK received and increasing the level of tax compliance at the company. From these results, it can be concluded that tax assistance and counseling has a very important role in reducing the risk of tax disputes and ensuring taxpayers fulfill their tax obligations correctly. Therefore, it is recommended that the tax assistance and counseling program be expanded and increase its effectiveness to achieve better tax compliance in the future.
Efektivitas Pendampingan dan Penyuluhan Perpajakan dalam Mengatasi Surat Permintaan Penjelasan Atas Data dan/atau Keterangan (SP2DK) Pada Wajib Pajak di PT Pilar Teknologi Solusi, Cipondoh Rachmawan, Mochamad Aditia; Purwanto, Dwi; Wungo, Yosef Tari; Saputri, Alzulin Olvica; Gunawan, Ester Hanna; Sugiyanto, Sugiyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 8 (2024): November
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to evaluate the effectiveness of tax assistance and counseling in dealing with Letters of Request for Explanation of Data and/or Information (SP2DK) for taxpayers at PT Pilar Teknologi Solusi, Cipondoh. SP2DK is a letter issued by the Directorate General of Taxes (DJP) as a form of request for clarification of tax data and information that is deemed insufficient or not in accordance with applicable tax regulations. This research uses a descriptive approach with qualitative methods to analyze the influence of tax assistance and counseling on increasing taxpayer understanding and compliance in responding to SP2DK. The research results show that tax assistance and counseling provided by a team of tax experts can increase taxpayers' understanding of their tax obligations. Apart from that, this activity also helps taxpayers provide accurate and timely explanations regarding the data and information requested in the SP2DK. The majority of taxpayers at PT Pilar Teknologi Solusi showed a positive response to this mentoring and counseling program, which had an impact on reducing the number of SP2DK received and increasing the level of tax compliance at the company. From these results, it can be concluded that tax assistance and counseling has a very important role in reducing the risk of tax disputes and ensuring taxpayers fulfill their tax obligations correctly. Therefore, it is recommended that the tax assistance and counseling program be expanded and increase its effectiveness to achieve better tax compliance in the future.
The Influence of the Corporate Life Cycle and Sales Growth on Cash Holding with Geographic Diversification as a Moderating Variable (An Empirical Study of Industrial Sector Companies Listed on the Indonesia Stock Exchange) Rachmawan, Mochamad Aditia; Sugiyanto, Sugiyanto; Nofryanti, Nofryanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 02 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), February 2026
Publisher : Sean Institute

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Abstract

This study investigates the influence of the firm life cycle and sales growth on corporate cash holdings, with geographic diversification examined as a moderating variable. Cash holding policy is a strategic financial decision that reflects firms’ responses to operational uncertainty, investment opportunities, and financial constraints, particularly in the context of dynamic industrial sector conditions. This research employs a quantitative approach using panel data from industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The empirical analysis is conducted using Moderated Regression Analysis (MRA) to examine both the direct effects of firm life cycle and sales growth on cash holdings and the potential moderating role of geographic diversification. The results indicate that firm life cycle and sales growth have a significant influence on corporate cash holdings, suggesting that firms’ stages of development and growth dynamics shape their liquidity management strategies. However, geographic diversification does not significantly moderate the relationship between firm life cycle and sales growth on cash holdings. These findings imply that corporate cash holding policies in Indonesian industrial firms are primarily driven by internal firm characteristics rather than by the extent of geographic diversification. The study contributes to the literature on corporate liquidity management by providing empirical evidence from an emerging market context and offers practical implications for managers in formulating cash management strategies aligned with firms’ life cycle stages and growth conditions.
Co-Authors dwi purwanto Gunawan, Ester Hanna Nofryanti, Nofryanti Saputri, Alzulin Olvica Sugiyanto - Wungo, Yosef Tari