Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism

Financial Data Management in Support of Tax Compliance at PT Abadi Mitra Zein

Isyfa Hasyatillah Ishaq (Universitas Islam Negeri Sunan Gunung Djati)
Herry Sutanto (Universitas Islam Negeri Sunan Gunung Djati Bandung)



Article Info

Publish Date
06 May 2026

Abstract

Financial data management is a critical element in ensuring orderly, accurate, and accountable financial administration within organizations. At PT Abadi Mitra Zein, limited human resources in the financial administration unit potentially lead to the accumulation of unprocessed transaction data and delays in tax reporting activities. This study aims to examine the financial data management process in supporting corporate tax compliance. A descriptive qualitative approach was employed through direct observation, interviews with finance personnel, and document analysis. The findings show that the company implements financial data management through four main stages, namely periodic transaction recording, data classification based on transaction type, systematic archiving of supporting documents, and preparation of financial data for tax calculation purposes. However, constraints such as limited staffing and suboptimal data management systems remain significant obstacles affecting administrative efficiency and reporting timeliness. Strengthening human resource capacity and adopting more structured financial data management systems are therefore essential to improve financial orderliness and support effective tax compliance.

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Journal Info

Abbrev

mercaturalumina

Publisher

Subject

Description

Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism is a peer-reviewed, open-access academic journal dedicated to the dissemination of high-quality scholarly research in the fields of management, entrepreneurship, business innovation, and tourism studies. The journal aims to serve ...