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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Masyarakat Satya Widyakarya
Sidauruk, Tagor
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Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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PENYULUHAN PERPAJAKAN USAHA MIKRO, KECIL DAN MENENGAH DI LINGKUNGAN RT002/02, KEBAYORAN LAMA UTARA, JAKARTA SELATAN Sidauruk, Tagor; Simarmata, Jahormin
Jurnal Pengabdian Masyarakat Satya Widyakarya Vol. 2 No. 1 (2023): JASW Vol. 02 No. 01 (2023) Oktober 2023 - Maret 2024
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

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Abstract

The objective of this Community Service activity is to improve the understanding and ability of Micro, Small, and Medium Enterprises in calculating, paying, and reporting final taxes in accordance with applicable tax regulations. The activity was conducted in the RT002/02 neighborhood of North Kebayoran Lama, Kebayoran Lama, South Jakarta, and was attended by 14 small-scale traders who operate independently. The outreach used an interactive lecture method aimed at delivering direct and practical understanding to participants. Primary data were collected through questionnaires and analyzed using a T-Test or Paired Samples Test to measure differences in participants’ understanding before and after the outreach. The results indicate a significant increase in participants' knowledge regarding their tax obligations. This shows that the outreach was effective in enhancing the tax literacy of MSME actors, improving their compliance with tax reporting requirements, and supporting the legal and administrative sustainability of their businesses in the long term.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK Sidauruk, Tagor; Nainggolan, Adolpino; Nichmah Listiyarini
Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i1.418

Abstract

This study aims to evaluate the impact of Corporate Social Responsibility (CSR) Disclosure, Capital Intensity, and Liquidity on Tax Avoidance practices in Manufacturing companies listed on the Indonesia Stock Exchange. The study population includes Manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2022. The sampling technique uses Purposive Sampling Approach with a total sample of 126. The data analysis method used is multiple linear regression analysis to evaluate the impact of independent variables on tax avoidance practices. The results showed that Corporate Social Responsibility and Liquidity variables had an influence on tax avoidance practices, while Capital Intensity did not have a significant impact on tax avoidance. Overall, Corporate Social Responsibility, Capital Intensity, and Liquidity simultaneously contributed 59.60% to tax avoidance, while the remaining 40.40% was influenced by other factors not included in the research model.
Co-Authors Nainggolan, Adolpino Nichmah Listiyarini Simarmata, Jahormin