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Transformasi Pelaporan Digital Pajak: Edukasi Pemahaman e-Filling, e-Billing dan e-SPT [Digital Tax Reporting Transformation: Educating Understanding of e-Filing, e-Billing, and e-SPT] Sari, Nanda Qori’ Faticha; Arifianti, Novalina; Agustina, Heni
Indonesia Berdaya Vol 6, No 4 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251226

Abstract

Digital transformation is a crucial step in the reform of Indonesia's taxation system. However, many taxpayers, particularly from non-corporate sectors, are still unfamiliar with e-Filing, e-Billing, and e-SPT services. This community service activity aims to enhance digital tax literacy through education and practical training for community groups around SMAN 1 Mojokerto. The implementation method consists of preparation, execution, and evaluation stages. The results of the activity show an improvement in participants' understanding and ability to use the DJP Online platform. Participatory education has proven effective in increasing digital tax literacy. Abstrak. Transformasi digital merupakan langkah penting dalam reformasi sistem perpajakan Indonesia. Namun, masih banyak wajib pajak, khususnya dari kalangan non-korporasi, yang belum familiar dengan layanan e-Filing, e-Billing, dan e-SPT. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital melalui edukasi dan pelatihan praktis kepada kelompok masyarakat di sekitar SMAN 1 Mojokerto. Metode pelaksanaan terdiri dari tahap persiapan, pelaksanaan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam menggunakan platform DJP Online. Edukasi yang dilakukan secara partisipatif terbukti efektif dalam meningkatkan literasi perpajakan digital.
Implementasi Tata Kelola Organisasi: Manfaat Sistem Informasi Akuntansi Berbasis Web [Implementation of Organizational Governance: The Benefits of Web-Based Accounting Information Systems] Agustina, Heni; Elfita, Rizki Amalia; Wulan, Tri Deviasari; Arifianti, Novalina
Indonesia Berdaya Vol 6, No 4 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251290

Abstract

Abstract. Organizational governance is one of the ways in which an organization structures and organizes its groups or activities. Good organizational governance can be achieved by utilizing an accounting information system. A website-based accounting information system is a system that can provide benefits such as transparency, efficiency, accountability, and ease of reporting and auditing. Accounting and financial reporting at the Maahad Tahfiz Al-Quran Darul Falah Selangor Malaysia Islamic boarding school currently still uses manual financial reporting using books. Therefore, the community service team offered to assist in managing the organization using a web-based accounting information system. The web-based accounting information system is expected to help the Islamic boarding school manage its organization transparently, quickly, and efficiently. The results of this community service initiative show that the boarding school administrators are now able to operate the accounting information system independently after undergoing training and have been able to apply better organizational management principles. Overall, this community service activity has had a positive impact in strengthening the organization, improving operational efficiency, and promoting the use of technology to support the sustainability of the boarding school. Abstrak. Tata Kelola organisasi merupakan salah satu bentuk usaha organisasi dalam Menyusun dan mengorganisasikan kelompok atau usahanya. Dalam mencapai tata Kelola organisasi yang baik dapat terwujud dengan memanfaatkan sistem informasi akuntansi. Sistem informasi akuntansi berbasis website merupakan sistem yang dapat memberikan manfaat seperti transparansi, efisiensi, akuntabilitas, serta kemudahan dalam pelaporan dan audit. Pelaporan akuntansi dan keuangan di Pondok Pesantren Maahad Tahfiz Al-Quran Darul Falah Selangor Malaysia saat ini tata Kelola pondok pesantren masih menggunakan pencatatan laporan keuangan secara manual menggunakan buku.  Oleh karena itu tim pengabdian Masyarakat menawarkan untuk membantu mengelola organisasi berbasis sistem informasi akuntansi berbasis web. Sistem informasi akuntansi berbasis web diharapkan dapat membantu pondok pesantren dalam mengelola organisasi secara transparan cepat dan efisien. Hasil dari pengabdian Masyarakat ini menunjukkan bahwa pengelola pondok pesantren mampu mengoperasikan SIA secara mandiri setelah dilaksanakannya pelatihan, dan sudah mampu menerapkan prinsip tata Kelola organisasi lebih baik. Secara keseluruhan, kegiatan pengabdian masyarakat ini mampu memberikan dampak positif dalam memperkuat organsisasi, meningkatkan efisiensi operasional, serta mendorong pemanfaatan teknologi dalam mendukung keberlanjutan pondok pesantren.
MANAGEMENT COMPENSATION'S IMPACT ON TAX AVOIDANCE IN INDONESIA WITH MODERATION OF MANAGEMENT Arifianti, Novalina; Heni Agustina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2016

Abstract

This study aims to determine the significance of management compensation on tax avoidance and the interaction between management compensation and management stock ownership on tax avoidance in the consumption industry 2020-2023. The method used is Multiple Regression Analysis (MRA) with moderation of management ownership. The results show that management compensation is significant in relation to tax avoidance. Meanwhile, the interaction between management compensation and management ownership is not significant in relation to tax avoidance. Percentage of management ownership is not large enough to change their decisions regarding tax strategies. So that companies do not have to add management shares in the compensation package to motivate management to take tax avoidance actions.