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Pengaruh Efektivitas Penyuluhan Perpajakan dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak: Studi pada Kantor Wilayah DJP Jawa Timur II Mutia Taqina Gamat; Annas Rahmat Ramadhani; Putry H. Nadeak; Fransisca Maya Permatasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11501

This study aims to evaluate the extent to which tax outreach activities and taxpayer compliance contribute to the increase in tax revenue. The research utilizes data from the Regional Office of the Directorate General of Taxes (DJP) East Java II, including records of outreach activities, taxpayer compliance, and tax revenue over a four-year period (2021–2024). A quantitative approach is employed, using linear regression analysis as a statistical tool to examine the relationships among the studied variables. The findings reveal that the effectiveness of tax outreach activities has a significant positive impact on increasing tax revenue, highlighting the strategic role of fiscal education in promoting taxpayer compliance and contributions. However, taxpayer compliance itself shows a negative contribution to tax revenue, suggesting the presence of other factors that may mediate or moderate this relationship. These results underscore that effective tax outreach can enhance tax awareness, ultimately leading to the optimization of tax revenue. Therefore, it is essential for the government to continuously improve the effectiveness of tax outreach programs to ensure the achievement of optimal tax revenue targets.

Pengaruh Pengungkapan ESG, Ukuran Perusahaan, Leverage terhadap Tax Avoidance pada Perusahaan Sektor Energi yang terdaftar di BEI Tahun 2021-2025 Salma Salsabila; Arry Irawan; Iyeh Supriatna; Annas Rahmat Ramadhani
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7007

This study aims to determine the effect of ESG disclosure, Company Size and Leverage on Tax Avoidance. The sample includes energy sector companies listed on the IDX for the 2021-2025 period, selected using a purposive sampling technique. The independent variables are ESG Disclosure measured by GRI 2021, Company Size measured by the natural logarithm of total assets, and Leverage measured by the Debt-to-Asset Ratio. The dependent variable used is Tax Avoidance measured by Book-Tax Difference. Secondary data from annual reports and sustainability reports were analyzed using panel data regression via EViews 13. Result indicates that ESG Disclosure does not affect Tax Avoidance, whereas Company Size and Leverage have a negative effect, simultaneously all variables significantly affect Tax Avoidance. This study theoretically contributes by expanding empirical evidence on Agency and Legitimacy theories. A key limitation is the low Adjusted R-squared, suggesting future studies incorporate other variables.

Pengaruh Efektivitas Penyuluhan Perpajakan dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak: Studi pada Kantor Wilayah DJP Jawa Timur II Mutia Taqina Gamat; Annas Rahmat Ramadhani; Putry H. Nadeak; Fransisca Maya Permatasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11501

This study aims to evaluate the extent to which tax outreach activities and taxpayer compliance contribute to the increase in tax revenue. The research utilizes data from the Regional Office of the Directorate General of Taxes (DJP) East Java II, including records of outreach activities, taxpayer compliance, and tax revenue over a four-year period (2021–2024). A quantitative approach is employed, using linear regression analysis as a statistical tool to examine the relationships among the studied variables. The findings reveal that the effectiveness of tax outreach activities has a significant positive impact on increasing tax revenue, highlighting the strategic role of fiscal education in promoting taxpayer compliance and contributions. However, taxpayer compliance itself shows a negative contribution to tax revenue, suggesting the presence of other factors that may mediate or moderate this relationship. These results underscore that effective tax outreach can enhance tax awareness, ultimately leading to the optimization of tax revenue. Therefore, it is essential for the government to continuously improve the effectiveness of tax outreach programs to ensure the achievement of optimal tax revenue targets.

Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Harga Saham Perusahaan Batubara yang Terdaftar di BEI Periode 2020-2024 Fauziah Nadya Alfreda Gunawan; Arry Irawan; Endah Dwi Kusumastuti; Annas Rahmat Ramadhani
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6548

This study discusses the effect of CSR and profitability on the stock prices of coal companies on the IDX for the period 2020–2024. The issue raised is the increasing attention to the environmental impact of mining activities and how companies respond to it through sustainability disclosure. The purpose of the study is to analyze the relationship between CSR, profitability, and stock prices in sectors that have high environmental risks. The method used is a quantitative approach with secondary data from annual and sustainability reports, as well as logistic regression analysis using Eviews. The sample was determined through purposive sampling and produced 35 sample data. The results of the study show that CSR has a negative insignificant effect, profitability has a positive significant effect, and both have a simultaneous effect on stock prices, indicating that investors continue to consider aspects of sustainability and financial performance, especially in sectors with large environmental impacts.

Implementasi Aplikasi Zahir dalam Meningkatkan Transparansi Pengelolaan Keuangan yang Amanah di Yayasan Kasih Anak Kanker Indonesia Bandung Mutia Taqina Gamat; Putry H. Nadeak; Annas Rahmat Ramadhani; Dinda Amanda Ainun Nuzul; Muhamad Arif Nugraha; Muhammad Syaiful Nurasman; Satria Kharimul Qolbi
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6836

Nonprofit organizations are required to maintain financial transparency and accountability in order to sustain public trust, particularly in managing donation funds. This study examines the implementation of Zahir Accounting in enhancing transparency and trustworthy financial management at the Indonesian Cancer Children’s Foundation (YKAKI) Bandung Branch. The objective of this research is to analyze the role of the application in improving reporting efficiency, orderly record-keeping, and accountability, especially among staff who do not entirely have accounting backgrounds. The study employs a qualitative field approach through observation, in-depth interviews, and documentation, with data validation conducted using triangulation. The findings indicate that Zahir Accounting improves documentation structure, reporting timeliness, and transaction traceability, thereby strengthening managerial oversight and accountability to donors. However, the effectiveness of the system remains dependent on user discipline and strengthened internal control. These findings affirm that accounting digitalization supports administrative transparency as well as the value of amanah in nonprofit financial governance

Pengaruh Kompetensi dan Beban Kerja Terhadap Kinerja Auditor: (Studi Empiris pada Kantor Akuntan Publik di Bali) Annas Rahmat Ramadhani
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6838

The performance of auditors plays a critical role in ensuring the accuracy of financial statements and maintaining public trust in corporate internal control systems. Two key factors widely believed to influence auditor performance are competence and workload. Competence encompasses auditors’ understanding of accounting principles, technical skills, and sufficient professional experience, while workload refers to the volume and complexity of tasks that must be completed within a specified period. This study aims to examine the extent to which competence and workload affect auditor performance at Public Accounting Firms (KAP) in Bali, a region that is frequently used as a research setting for similar studies. Beyond technical aspects, this study also considers the psychological pressure experienced by auditors and public perceptions of the auditing profession. This study employs quantitative data obtained through questionnaires to measure competence, workload, and auditor performance. Primary data were collected through questionnaires, while secondary data were obtained from official documents and relevant literature. The research population consisted of 70 auditors working at KAPs in Bali, all of whom were included as a saturated sample. Data were collected through documentation and questionnaires. Data analysis involved descriptive statistics, validity and reliability testing, multiple linear regression to examine the effect of competence and workload on auditor performance, as well as classical assumption testing. Model fit testing and the coefficient of determination were also employed to evaluate model adequacy. The regression analysis results indicate that competence and workload do not have a significant effect on auditor performance, either partially or simultaneously.

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