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Meningkatkan Kepatuhan Wajib Pajak melalui Pengabdian dalam Pelaporan SPT Tahunan di KPP Pratama Barat Fastabiqul Khoiroh; Sabrina Ainur Haliza; Chairil Anwar
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 1 (2024): Oktober
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i1.2351

Abstract

Universitas Nahdlatul Ulama Sidoarjo (UNUSIDA) fakultas ekonomi mendirikan lembaga Tax Center dengan semangat edukasi dan pelatihan bagi mahasiswa dan Wajib Pajak. Pada tahun 2024, mahasiwa UNUSIDA dipercaya oleh Direktorat Jendral Pajak (DJP) menjadi relawan pajak yang bertempatkan di KPP Pratama Barat dan juga ditempatkan di beberapa instansi di Kabupaten Sidoarjo selama kurang lebih satu bulan. Tujuan dari program relawan pajak yaitu memberikan edukasi ke Wajib Pajak dan memberikan bantuan dalam mengisi dan pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi serta membantu wajib pajak melaporkan SPT melalui E-filing. Metode pengabdian kepada masyarakat dilakukan melalui pendekatan berupa pendampingan dan pelayanan kepada Wajib Pajak yang terbagi ke dalam beberapa tahap yaitu : tahap persiapan dan perekrutan tim, pembekalan, pelaksanaan, serta evaluasi. Hasil dari kegiatan ini adalah para wajib pajak yang kesusahan melapor dapat merasa terbantu oleh para relawan pajak dan diharapkan kegiatan relawan pajak ini harus dilakukan secara konsisten dalam rangka meningkatkan Wajib Pajak warga negara pribadi di wilayah Sidoarjo .
Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024 Fastabiqul Khoiroh; Achmad Wicaksono; Chairil Anwar; Erlyna Tri Rohmiatun
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/2dtzgw70

Abstract

Tax avoidance remains a major issue in Indonesia’s manufacturing sector despite the implementation of tax reform policies through the Harmonization of Tax Regulations Law. Corporate Social Responsibility (CSR) and managerial ownership are frequently associated with corporate decisions related to tax compliance; however, previous studies have reported inconsistent findings regarding their influence on tax avoidance. Using a quantitative associative approach, data were collected from annual and sustainability reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. The sample was selected through purposive sampling, resulting in 210 observations. Data analysis employed descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The findings indicate that CSR has a positive and significant effect on tax avoidance, suggesting that broader CSR disclosure may coexist with corporate tax efficiency strategies. Meanwhile, managerial ownership does not significantly affect tax avoidance. Simultaneously, CSR and managerial ownership also fail to significantly explain variations in tax avoidance behavior. The low explanatory power of the model indicates that tax avoidance practices are influenced by more complex external factors, including fiscal regulation, industry conditions, and corporate tax policies. These findings contribute to the literature on corporate governance and taxation in the post-tax reform era in Indonesia.
Peningkatan kapasitas UMKM melalui Edukasi Digital Marketing dan Pengelolaan Keuangan pada pelaku UMKM Fastabiqul Khoiroh; Achmad Wicaksono; Bagus Nurmantyas; Kholifatur Rosyidah; Zahra Adinda Yahya; M. Ahdal Sidqulloh Amin; M. Afrizal Agastya Rahmad; Taqwanur
Nusantara Community Empowerment Review Vol. 4 No. 2 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/42qmmf03

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini dilaksanakan untuk meningkatkan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Sarirogo, khususnya dalam pemanfaatan digital marketing dan pengelolaan keuangan usaha. Tujuan utama kegiatan ini adalah membantu pelaku usaha memperluas jangkauan pasar melalui media digital serta menumbuhkan kesadaran akan pentingnya pencatatan keuangan yang rapi dan terstruktur. Metode yang digunakan meliputi survei pendahuluan untuk pemetaan kebutuhan, pelatihan intensif dalam bentuk workshop, serta pendampingan langsung dengan praktik penggunaan media sosial dan aplikasi pencatatan keuangan sederhana. Kegiatan ini dirancang secara partisipatif dengan melibatkan narasumber dari bidang pemasaran digital dan keuangan mikro, serta diakhiri dengan evaluasi dan monitoring tindak lanjut. Hasil kegiatan menunjukkan adanya perubahan positif pada pelaku UMKM. Peserta mulai berani memanfaatkan platform digital seperti Instagram, WhatsApp Business, dan TikTok untuk memasarkan produk mereka. Selain itu, sebagian besar peserta juga mulai menerapkan pencatatan transaksi menggunakan aplikasi “Buku Warung” sehingga pengelolaan keuangan menjadi lebih transparan. Secara keseluruhan, program ini berhasil meningkatkan keterampilan teknis sekaligus pola pikir pelaku usaha menuju praktik bisnis yang lebih modern, profesional, dan berdaya saing. This Community Service Program (PKM) was implemented to improve the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Sarirogo Village, particularly in utilizing digital marketing and managing business finances. The main objective of this activity was to help entrepreneurs expand their market reach through digital media and raise awareness of the importance of neat and structured financial records. The methods used included a preliminary survey to map needs, intensive training in the form of workshops, and direct mentoring with practical use of social media and simple financial recording applications. This activity was designed in a participatory manner, involving resource persons from the fields of digital marketing and microfinance, and concluded with evaluation and follow-up monitoring. The results of the activity showed positive changes in MSMEs. Participants began to boldly utilize digital platforms such as Instagram, WhatsApp Business, and TikTok to market their products. In addition, most participants also began implementing transaction recording using the "Buku Warung" application, thus increasing financial management transparency. Overall, this program successfully improved the technical skills and mindset of entrepreneurs towards more modern, professional, and competitive business practices.