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All Journal Ekonomi Keuangan Syariah dan Akuntansi Pajak Khidmah Nusantara
Puspita Kusumawati
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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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.
Revitalisasi Literasi Lingkungan Melalui Papan Edukasi Sebagai Upaya Mewujudkan Desa Ramah Lingkungan Mohamad Ilham Dede Wijaya; Putri Amaliya Berlian Maidatul Janah; Prawito Agung Wibisono; Anisa Laraswati; Nur Hidayati; Puspita Kusumawati; Karmila Widyasari; Galuh Indah Zatadini
Khidmah Nusantara Vol. 2 No. 1 (2025): Agustus 2025
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/smt8g982

Abstract

Masalah pengelolaan sampah yang tidak terorganisir masih menjadi tantangan serius di berbagai wilayah perdesaan, termasuk Desa Sukowidodo. Rendahnya kesadaran masyarakat terhadap pentingnya menjaga kebersihan lingkungan berdampak pada meningkatnya pencemaran dan penurunan kualitas hidup. Kegiatan pengabdian masyarakat ini menggunakan pendekatan Participatory Action Research (PAR) yang terdiri atas lima tahapan, yaitu observasi masalah, perencanaan aksi, pelaksanaan program, observasi perubahan, dan refleksi serta evaluasi. Program dilaksanakan melalui sosialisasi edukatif dan pemasangan papan informasi visual di lokasi strategis sebagai media edukasi warga terkait pengelolaan sampah rumah tangga. Berdasarkan hasil kuisioner ditemukan bahwa tingkat partisipasi masyarakat dalam tahapan pelaksanaan (85,0%) dan perencanaan aksi (82,0%) tergolong tinggi. Sementara itu, pada tahapan observasi masalah (67,0%), observasi perubahan (68,5%), dan refleksi-evaluasi (69,3%) masih berada pada klasifikasi sedang. Rata-rata keseluruhan partisipasi masyarakat mencapai 75,97%, dan mayoritas warga menyatakan adanya perubahan perilaku dan meningkatnya kesadaran lingkungan pasca kegiatan. Pengabdian ini menunjukkan bahwa penerapan metode PAR dapat mendorong partisipasi aktif masyarakat dan menumbuhkan kesadaran ekologis berbasis kearifan lokal.
Co-Authors Anisa Laraswati Dinar Nurhaliza Galuh Indah Zatadini Karmila Widyasari Mohamad Ilham Dede Wijaya Nabilla Eka Indriyani Novi Khoiriawati Nur Hidayati Prawito Agung Wibisono Putri Amaliya Berlian Maidatul Janah Vera Aprilda Rizki