International Journal of Engagement and Empowerment (IJE2)
Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment

TECHNICAL GUIDANCE TO ENHANCE UNDERSTANDING OF CORPORATE INCOME TAX REPORTING FOR COMPANIES IN SOUTHEAST SULAWESI PROVINCE

Erwin Hadisantoso (Halu Oleo University)
La Ode Anto (Halu Oleo University)
Asrip Putera (Halu Oleo University)
Taufan Sufatriansa Awal (Halu Oleo University)
Sri Astuty (Halu Oleo University)
Arfan Saputra (Halu Oleo University)
Muh. Filqy Al Buchory (Halu Oleo University)
Muh. Al Rafly Marsawal (Halu Oleo University)



Article Info

Publish Date
08 Aug 2026

Abstract

Improving corporate tax compliance is one of the key factors in optimising state revenue. However, many companies still encounter difficulties in understanding the technical aspects of Corporate Income Tax reporting, particularly fiscal corrections, determination of Taxable Income, and preparation of the Annual Corporate Income Tax Return in accordance with prevailing tax regulations. This community service program aimed to enhance companies' knowledge, understanding, and practical skills in preparing Corporate Income Tax reports through a technical guidance program. The program was conducted at four companies in Southeast Sulawesi Province, involving approximately 25 participants, including company managers, administrative staff, finance officers, accountants, and employees responsible for tax administration. The program adopted a participatory-educational approach consisting of preparation, lectures, demonstrations, simulations, discussions, consultations, and evaluation. The results indicated a significant improvement in participants' understanding of basic taxation concepts, fiscal corrections, determination of taxable income, Corporate Income Tax calculation, and preparation of Annual Corporate Income Tax Returns. Participants also demonstrated improved practical skills in applying tax regulations through simulations based on real business cases. The high level of participant engagement indicates that participatory technical guidance is an effective approach for strengthening corporate taxation competencies. Furthermore, the program contributed to improving corporate tax administration, promoting the implementation of good corporate governance, and supporting higher corporate taxpayer compliance. Continuous mentoring programs are recommended to assist companies in adapting to changes in tax regulations and the ongoing digital transformation of Indonesia's tax administration system.

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Journal Info

Abbrev

home

Publisher

Subject

Humanities Education Other

Description

International Journal of Engagement and Empowerment (IJE2) is a peer-refereed open-access international journal which has been established for the dissemination of Community Services in the field of Engagement and Empowerment. Starting from 2021, IJE2 would be published Three times in a year. All ...