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All Journal Ardhi: Jurnal Pengabdian dalam Negri Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Jurnal Kendali Akuntansi
Eka Yulianto
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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Penguatan Pemahaman Ekualisasi Pajak melalui Program Smart Tax Smart Talent di Era Digital Ari Sarah Sofura; Yulia Khoerunisa; Eka Yulianto; Dian Novitasari; Safira Nur Alifa; Salsabila Salwa Insyirah
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 5 (2025): Oktober : ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i5.1483

Abstract

Tax is a mandatory contribution to the state owed by individuals or entities, which is mandatory under the law, without receiving any direct compensation and is used for state purposes for the greatest prosperity of the people. (KUP Law). The Taxation System (Coretax), which became operational in 2025, with all its news aspects, has attracted much public attention, especially from businesses and individuals, regarding developments in tax reporting, procedures, and regulations in Indonesia. The public is required to understand tax equalization and related aspects, as it can impact the sustainability of both businesses and individuals. The webinar "Smart Tax and Smart Talent: Tax Equalization in the Digital Era" was held as an educational forum for students, academics, practitioners, and the general public to understand the transformation of taxation in the digital era. Through this activity, participants are expected to gain insight into technology-based tax management strategies and develop their readiness as intelligent talents capable of contributing to the national digital economy system.
Pengaruh Asimetri Informasi, Strategi Diversifikasi dan Leverage terhadap Manajemen Laba Listya Ningrum; Eka Yulianto
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6344

Abstract

This study aims to examine the effect of information asymmetry, diversification strategy, and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Earnings management refers to managerial actions that utilize the flexibility of accounting standards to influence reported earnings in financial statements. This research employs a quantitative approach using secondary data obtained from the annual financial reports of listed companies. The sample was selected using a purposive sampling method, resulting in 46 manufacturing companies that met the research criteria, with a total of 230 firm-year observations. Data were analyzed using panel data regression to investigate the relationship between the independent variables and earnings management.The results indicate that information asymmetry has a positive and significant effect on earnings management. This finding suggests that a greater information gap between managers and investors increases the opportunity for managers to engage in earnings management practices. Leverage is also found to have a positive and significant effect on earnings management, indicating that companies with higher debt levels tend to manage earnings to meet contractual obligations and maintain a favorable image among creditors. In contrast, diversification strategy does not have a significant effect on earnings management, implying that operational complexity resulting from diversification does not necessarily encourage earnings manipulation. These findings provide valuable insights for investors, creditors, and regulators in assessing the quality and reliability of corporate financial reporting.
Peningkatan Literasi Perpajakan Melalui Brevet Pajak A dan B Bagi Mahasiswa dan Pelaku UMKM Listya Ningrum; Siti Nuridah; Dyah Shinta Kusumaningtyas; Eka Yulianto; Selly Mutia Nurivani
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 3 No. 3 (2026): Juli : Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v3i3.3314

Abstract

Low tax literacy among prospective workers and micro, small, and medium enterprises (UMKM) is a serious challenge in efforts to increase voluntary tax compliance in Indonesia. Lack of understanding of technical calculation and reporting procedures often leads to administrative errors that are detrimental to taxpayers. This community service activity aims to equip students and MSMEs with practical competencies through Tax Brevet A and B training. The implementation method is carried out through three main stages: (1) Socialization of theoretical material on Personal Income Tax, Corporate Income Tax, and Value Added Tax (VAT), (2) Practical workshops on filling out periodic and annual tax returns using e-SPT and e-Filing application simulations, and (3) Interactive discussions based on case studies of minor tax disputes. The results of this activity show a very significant increase in participant understanding. Based on evaluation data, the average score of participants increased from 55.00 in the pre-test to 82.50 in the post-test. This training not only adds value to students' professional portfolios but also provides a foundation for UMKM to implement more orderly and accountable tax management.
Co-Authors Ari Sarah Sofura Dian Novitasari Dyah Shinta Kusumaningtyas Listya Ningrum Safira Nur Alifa Salsabila Salwa Insyirah Selly Mutia Nurivani Siti Nuridah Yulia Khoerunisa