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All Journal Jurnal Ekonomi Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi Muhammadiyah Riau Accounting and Business Journal Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Akuntansi dan Keuangan Transekonomika : Akuntansi, Bisnis dan Keuangan Akuntansi'45 EKONOMIKA45 Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Digital Business Journal (DIGIBIS) Jurnal Pengabdian Masyarakat ISEI Jurnal Ekonomi, Manajemen, Akuntansi
Putra, Rudi Syaf
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Pendampingan Pelaporan SPT Tahunan Orang Pribadi pada Karyawan Mall SKA Rudi Syaf Putra; Nadia Fathurrahmi Lawita; Agustiawan Agustiawan; Dwi Fionasari; Linda Hetri Suriyanti; Siti Samsiah; Wira Ramashar
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v8i1.12985

Abstract

This community service activity aimed to assist Mall SKA employees in understanding the use of the Coretax DJP system and the process of reporting Individual Annual Tax Returns. The activity was conducted in the HRD Room on the 5th floor of Mall SKA by the Tax Center of Universitas Muhammadiyah Riau through the Relawan Pajak Untuk Negeri (Renjani) program. The implementation methods included material presentation, assistance with Coretax account registration and activation, assistance in applying for electronic certificates or DJP authorization codes, as well as guidance in completing and submitting Individual Annual Tax Returns electronically. The results showed that several participants still experienced difficulties in using the Coretax DJP system, especially during account registration, account activation, and online tax reporting procedures. Through direct assistance, participants were able to better understand the stages of using digital tax services. In addition, participants gained a better understanding of the importance of electronic tax reporting and digital tax administration. This activity indicates that tax education and assistance are still needed to help taxpayers adapt to digital tax administration systems and improve their understanding in carrying out tax obligations properly and correctly.
Determinasi Audit Report Lag: Peran Kepemilikan Institusional, Auditor Switching, dan Kompleksitas Audit dengan Moderasi Ukuran Perusahaan Putra, Rudi Syaf; Armel, R Septian; Suci, Rama Gita; Fionasari, Dwi
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.10954

Abstract

In consumer cyclicals entity listed on the Indonesia Stock Exchange for the period of 2021–2024, this study intends to examine the impact of institutional ownership, auditor turnover as well as audit complexity on audit report latency, with company size serving as a moderating variable. A quantitative approach is utilised in the present study using the logistic regression method. The publicly available financial records and annual reports of the company were the sources of the research data. While audit complexity and institutional ownership had no effect on audit report delays, studies demonstrate that auditor switching does. Also, the moderation test shows that there is no effect of firm size on the correlation between audit report lag and institutional ownership, auditor change, or audit complexity.
Determinan Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas Armel, R. Septian; Hidayat, Muhammad; Putra, Rudi Syaf
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11007

Abstract

This study examines the factors influencing tax compliance among freelance individual taxpayers registered at the Senapelan Primary Tax Office (KPP Pratama Senapelan) in Pekanbaru A quantitative approach using multiple linear regression was employed to measure the effect of each variable. Data were collected through questionnaires distributed to 100 respondents. The findings reveal that only E-Billing implementation and tax sanctions significantly affect compliance. E-Billing has a positive effect, indicating that the more user-friendly the digital system, the higher the taxpayer compliance. Tax sanctions, however, have a significant negative effect, suggesting that overly harsh legal threats may reduce voluntary compliance. Meanwhile, perceived corruption, tax fairness, and socialization showed no significant partial influence. These results suggest that freelance workers are more responsive to technological convenience and proportional sanctions than to normative factors.
Co-Authors Adriyanti Agustina Putri Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Ananda, Sopia Andreas Andreas Anisya Anisya Armel, R Septian Cindi Fatika Suci Dhea Lathifah Aisyahakim Dion Oktamade Dwi Fionasari Fajar Fajar Fionasari, Dwi Hardi Hardi Intan Putri Azhari Kairun Nisa, Mia Laia, Andi Swerman Linda Hetri Suriyanti Luthfi, Muhammad Mahyuda, Ike Saphira Muhammad Hidayat Nadella, Suraya Nadia Fathurrahmi Lawita Nur Fitriana Putri, Annie Mustika R.Septian Armel Rahmat Fauzi Rama Gita Suci Ramadani, Amelia Ramashar, Wira Ramdani, Devinda Rozi Aulia Rahman Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Setiawan, Rasyid Simme, Ervina Siti Rodiah Siti Samsiah Siti Samsiah, Siti Suci, Rama Gita Suriyanti, Linda Hetri UTAMI, NUR Vinni Qisthi Arini Wayra, Hariko Wira Ramashar Wira Ramashar