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Contact Name
Danang
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6285726173515
Journal Mail Official
danang@stekom.ac.id
Editorial Address
Jl. Gatot Subroto No. 20, Kab. Semarang, Provinsi Jawa Tengah, 50226
Location
Kab. demak,
Jawa tengah
INDONESIA
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
ISSN : 28278119     EISSN : 28097793     DOI : https://doi.org/10.55606/jurimea.v2i1
Core Subject : Economy,
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit bulan Maret, Juli dan November.
Articles 281 Documents
Peningkatan Pemahaman Mahasiswa Akuntansi Tentang Perpajakan Manufaktur Melalui Studi Lapangan di PT. Industri Jamu dan Farmasi Sido Muncul Tbk. Winny Lian Seventeen; Prety Kurmiati Sari; Yose Arta Melvia; Indah Dwi Lestari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2492

Abstract

**Paraphrased Text (158 words):** Tax management is one of the most complex aspects of financial oversight for manufacturing companies, particularly under Indonesia’s self-assessment taxation system. Taxpayers are required to independently calculate, pay, and report their tax obligations. However, there is a significant gap between academic tax theory and real-world corporate practices, leaving many accounting students with limited understanding of how large manufacturing firms handle taxes. To address this, a community service program enabled 37 accounting students to conduct a field study at PT Industri Jamu dan Farmasi Sidomuncul Tbk in Semarang, Central Java. The students visited the production facility, engaged in discussions with company representatives, and reviewed the company’s 2025 Annual Report published on the Indonesia Stock Exchange. The initiative successfully provided students with practical, contextual knowledge of tax obligations in manufacturing companies, especially regarding tax compliance as part of good corporate governance. However, complex areas such as Value Added Tax (VAT) and Income Tax Article 21 remain challenging. The program proved effective and is recommended to be held regularly with deeper exploration of intricate tax processes.