Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal Indonesian Journal of Community Engagement Research of Economics and Business
Nilam Kesuma
Faculty of Economics, Universitas Sriwijaya, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Do Tax Planning, Deferred Tax, and CSR Influence Earnings Management? Evidence from Indonesian Financial Sector (2021–2023) Nilam Kesuma; Silvia Marshanda Fernandez; Rela Sari; Daniel Petrov
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.113

Abstract

This study aims to analyze the effect of tax planning, deferred tax burden, and Corporate Social Responsibility (CSR) on earnings management in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The study population comprised 108 companies. The sample selection technique used was a purposive sampling method, resulting in a total sample of 69 companies that met the criteria. The data used were secondary data from company annual reports that included CSR disclosures, and data collection was carried out using the documentation method. Data analysis used SPSS version 30 software. The results showed that the variables of tax planning, deferred tax burden, and CSR did not affect earnings management, but simultaneously did not affect earnings management.
Empowering Eco-Friendly MSMEs through Tax Management Education and Product Innovation in Palembang City Nilam Kesuma; Nur Khamisah; Rizka Novelia; Sri Maryati
Indonesian Journal of Community Engagement Vol. 2 No. 3 (2025): (September) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v2i1.86

Abstract

This Community Service Program aims to empower environmentally friendly Micro, Small, and Medium Enterprises (MSMEs) in Palembang City through training on developing sustainable water hyacinth-based products and tax literacy education. The program was implemented using participatory methods such as field surveys, workshops, mentoring, and focus group discussions (FGDs). Participants were trained to process water hyacinth into environmentally friendly products with economic value and to manage their business finances and taxes more effectively. The results of the program showed a significant increase in participants' understanding of sustainable entrepreneurship and tax compliance, which contributes to environmental conservation and local economic growth. This program demonstrates that integrating tax management training with green innovation can strengthen the capacity of MSMEs towards sustainability and fiscal responsibility.  
Co-Authors Daniel Petrov Nur Khamisah Rela Sari Rizka Novelia Silvia Marshanda Fernandez Sri Maryati