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All Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Fastabiqul Khoiroh
Universitas Nahdlatul Ulama Sidoarjo
Economics, Econometrics & Finance Other

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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.
Co-Authors Achmad Wicaksono Chairil Anwar Erlyna Tri Rohmiatun Sabrina Ainur Haliza