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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity
Kahfi Fikrianoor
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Humanities Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Rekonsiliasi Fiskal terhadap Kepatuhan Pajak Badan di Indonesia: Tinjauan Literatur: Penelitiaan Syuheri, Ahmad; Kahfi Fikrianoor
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.5396

Abstract

Pajak merupakan sumber penerimaan utama negara yang berperan strategis dalam pembangunan nasional. Di Indonesia, ketidaksesuaian antara laba komersial dan laba fiskal menyebabkan perlunya rekonsiliasi fiskal untuk menentukan besarnya Pajak Penghasilan (PPh) Badan terutang. Penelitian ini bertujuan untuk menganalisis pengaruh rekonsiliasi fiskal terhadap kepatuhan pajak badan, serta mengeksplorasi peran digitalisasi sistem perpajakan dan tata kelola perusahaan dalam mendukung proses tersebut. Metode yang digunakan adalah tinjauan literatur sistematis dengan pendekatan kualitatif, memanfaatkan data sekunder dari jurnal nasional dan internasional, laporan pemerintah, dan publikasi berita ekonomi. Hasil kajian menunjukkan bahwa rekonsiliasi fiskal memiliki pengaruh positif dan signifikan terhadap kepatuhan pajak badan. Efektivitas rekonsiliasi dipengaruhi oleh kompetensi sumber daya manusia, sistem pengendalian internal, karakteristik sektor usaha, serta penerapan teknologi digital seperti e-Faktur, e-SPT, dan software rekonsiliasi otomatis. Proses rekonsiliasi fiskal yang akurat tidak hanya meningkatkan kepatuhan pajak, tetapi juga memperkuat transparansi, akuntabilitas, dan tata kelola perusahaan. Penelitian ini menegaskan bahwa rekonsiliasi fiskal merupakan instrumen strategis yang mendukung peningkatan penerimaan pajak nasional dan penerapan prinsip good corporate governance di era digitalisasi perpajakan.
Pajak Pintar untuk UMKM: Perencanaan Pajak bagi UMKM Siap Bersaing: Pengabdian Kahfi Fikrianoor; Arifatun Nasihah; Ikhsan; Reza Saputra
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3834

Abstract

This Community Service Program (PKM) was implemented to increase tax awareness and business legality among MSME brick factory operators in the Cilegon and Serang areas of Banten. The planning stage began with a field survey to identify the main problems faced by partners, namely a low understanding of tax obligations, minimal ownership of Taxpayer Identification Numbers (NPWP), and a negative perception that taxes are an additional burden. Based on these findings, the team developed an educational strategy using a social approach and norm theory, which emphasized a collective change in perception that tax compliance is a form of business professionalism. The organizational stage involved the formation of a PKM team consisting of lecturers and students. Lecturers played a role in developing materials and training, while students assisted participants in technical processes such as online NPWP registration. In the implementation stage, activities were carried out in the form of tax education workshops, online NPWP registration simulations. This approach was designed so that the education was not only informative but also built social awareness and collective motivation to become compliant taxpayers. Success indicators include a minimum 25% increase in understanding, an increase in NPWP registrations, and the formation of a communication network between MSME actors and tax agencies. Through these stages, the PKM activity is expected to create brick factory MSMEs that are more tax-aware, administratively orderly, and contribute to regional development. Collaboration between academics and the government is key to building a sustainable culture of tax compliance in the micro and medium enterprise sector.
Co-Authors Arifatun Nasihah Ikhsan Reza Saputra Syuheri, Ahmad