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Studi Literatur : Faktor-faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Perdagangan di Indonesia Dinar Nurhaliza; Vera Aprilda Rizki; Nabilla Eka Indriyani; Puspita Kusumawati; Novi Khoiriawati
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i3.1232

Abstract

This research is a literature study that aims to identify and analyze the elements that influence tax avoidance practices in trading sector companies. Tax avoidance is a strategy taken by companies to minimize the tax burden that must be paid. Although legal, it often raises ethical debates and has an impact on the country's foreign exchange earnings. The research method used in this study is a literature review of various scientific journals and relevant publications that discuss the determinants of tax avoidance, especially in the trade sector. This research takes data from various sources that have been indexed by SINTA. Researchers searched for all relevant data until it was classified into nine relevant sources and discussed in this study. The following factors that affect tax avoidance include leverage on tax avoidance, profitability on tax avoidance, and company size on tax avoidance. The results of the study indicate that leverage, profitability, and company size affect the practice of tax avoidance. This study provides insight for stakeholders, such as the government and investors, in understanding the characteristics of companies that tend to practice tax avoidance, as well as a basis for formulating more effective tax policies.
Optimalisasi Media Sosial Sebagai Sarana Promosi Potensi Desa Wonorejo, Kecamatan Pagerwojo, Kabupaten Tulungagung Muttaqin, Mukhammad Zainul; Siti Anisa Rahmi; Nadim Rifki; Violita Juan Swastika Suparman; Nabilla Eka Indriyani; Annie Nur Choiriah; Fifi Aurielly Sepzinda Priyanka Putri
Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Vol. 6 No. 2 (2025): JPMD
Publisher : LP3M IAIFA Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/jpmd.v6i2.2602

Abstract

Wonorejo Village, located in Pagerwojo District, Tulungagung Regency, has a wealth of local potential, from traditional arts to MSME products such as banana chips and rempeyek. However, the use of social media as a promotional tool is still limited and individuals have not yet integrated it into an organized village promotion system. The purpose of this study was to determine how the use of social media helps promote village potential and to develop sustainable and successful optimization methods. A descriptive qualitative approach was used through observation, interviews, and documentation of MSME actors and the village community. The results showed that two main obstacles in managing social media-based promotions were a lack of digital literacy and limited human resources. To address these issues, an official Instagram account for Wonorejo Village was created to share the village's potential with others, and a digital map of MSMEs was created through Google Maps to facilitate information and expand market reach. It is hoped that this optimization will improve village branding, boost the local economy, and provide greater visibility to the potential of Wonorejo Village to the general public.