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All Journal Jurnal Penelitian Inovatif Jurnal Abdi Masyarakat Multidisiplin Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service
Kurniawan, Budi Santoso
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Implementasi Coretax Bagi UMKM di Kelurahan Benda Baru untuk Meningkatkan Pemahaman Perpajakan Menuju Kepatuhan Pajak Digital Kurniawan, Budi Santoso; Mardjuki, Vicky Cesar; Muntazar, Fadhil; Wijaya, Dede Satia
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 8 (2025): November
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17756934

Abstract

The digital transformation of tax administration through the implementation of the Core Tax Administration System (Coretax) is an essential component of the national tax reform agenda. However, the level of tax literacy and digital readiness among micro, small, and medium enterprises (MSMEs) remains low, potentially hindering tax compliance. This community engagement program aims to enhance the understanding and skills of MSME actors in Benda Baru Subdistrict in using Coretax as the new tax administration system. The methods employed include socialization, technical training, hands-on practice, and structured assistance. The results indicate an improvement in participants’ understanding of MSME tax obligations, the benefits of Coretax, and their basic abilities in performing registration and simulating digital tax reporting. This activity contributes to building a foundation for digital tax compliance and strengthening MSME readiness for modern tax administration systems.
Implementasi Coretax Bagi UMKM di Kelurahan Benda Baru untuk Meningkatkan Pemahaman Perpajakan Menuju Kepatuhan Pajak Digital Kurniawan, Budi Santoso; Mardjuki, Vicky Cesar; Muntazar, Fadhil; Wijaya, Dede Satia
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 8 (2025): November
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17756934

Abstract

The digital transformation of tax administration through the implementation of the Core Tax Administration System (Coretax) is an essential component of the national tax reform agenda. However, the level of tax literacy and digital readiness among micro, small, and medium enterprises (MSMEs) remains low, potentially hindering tax compliance. This community engagement program aims to enhance the understanding and skills of MSME actors in Benda Baru Subdistrict in using Coretax as the new tax administration system. The methods employed include socialization, technical training, hands-on practice, and structured assistance. The results indicate an improvement in participants’ understanding of MSME tax obligations, the benefits of Coretax, and their basic abilities in performing registration and simulating digital tax reporting. This activity contributes to building a foundation for digital tax compliance and strengthening MSME readiness for modern tax administration systems.
IMPLEMENTASI CORETAX BAGI UMKM DI KELURAHAN BENDA BARU UNTUK MENINGKATKAN PEMAHAMAN PERPAJAKAN MENUJU KEPATUHAN PAJAK DIGITAL Kurniawan, Budi Santoso; Mardjuki, Vicky Cesar; Wijaya, Dede Satia; Muntazar, Fadhil; Rosini, Iin; Widiyati, Dian
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2420

Abstract

Transformasi administrasi perpajakan digital melalui implementasi Core Tax Administration System (Coretax) merupakan bagian penting dari reformasi perpajakan nasional. Namun, tingkat literasi perpajakan dan kesiapan digital para pelaku UMKM masih rendah, sehingga berpotensi menghambat kepatuhan pajak. Pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan keterampilan pelaku UMKM di Kelurahan Benda Baru dalam menggunakan Coretax sebagai sistem administrasi perpajakan baru. Metode yang digunakan meliputi sosialisasi, pelatihan teknis, praktik langsung (hands-on), serta pendampingan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait kewajiban perpajakan UMKM, manfaat Coretax, dan kemampuan dasar dalam melakukan registrasi serta simulasi pelaporan pajak digital. Kegiatan ini berkontribusi dalam membangun fondasi kepatuhan pajak digital dan kesiapan UMKM menghadapi sistem administrasi perpajakan modern.
Analisis Tingkat Kematangan Internal Control over Financial Reporting (ICoFR) pada BUMN Konstruksi Indonesia Berbasis Laporan Tahunan Kurniawan, Budi Santoso; Wijaya, Dede Satia; Firmansyah, Adam; Nofryanti, Nofryanti
Jurnal Penelitian Inovatif Vol 6 No 1 (2026): JUPIN Februari 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.2197

Abstract

Penerapan Internal Control over Financial Reporting (ICoFR) menjadi kewajiban strategis BUMN pasca diterbitkannya SK Deputi Bidang Keuangan dan Manajemen Risiko Kementrian BUMN Nomor SK-5/DKU.MBU/11/2024. Sektor konstruksi memiliki urgensi tinggi karena kompleksitas pengakuan pendapatan dan risiko salah saji laporan keuangan yang signifikan. Penelitian ini bertujuan mengevaluasi tingkat kematangan implementasi ICoFR serta memetakan kesenjangan utamanya melalui pendekatan deskriptif kualitatif terhadap laporan tahunan lima BUMN Konstruksi tahun 2024 berbasis kerangka COSO 2013. Hasil penelitian menunjukkan variasi tingkat kematangan yang belum merata, di mana mayoritas entitas masih berada pada tahap awal (initial) hingga berkembang (developing). Kelemahan utama teridentifikasi pada aspek risk assessment yang belum memetakan risiko salah saji material, ketiadaan Risk Control Matrix (RCM), serta belum dilaksanakannya pengujian efektivitas pengendalian. Temuan ini memberikan rujukan strategis bagi manajemen dan regulator dalam melakukan standardisasi dan penguatan pengendalian pelaporan keuangan guna meningkatkan akuntabilitas BUMN.
Co-Authors FIRMANSYAH, ADAM Mardjuki, Vicky Cesar Muntazar, Fadhil Nofryanti, Nofryanti Rosini, Iin Widiyati, Dian Wijaya, Dede Satia