Pendampingan Optimalisasi Laporan Keuangan Dalam Meningkatkan Kepatuhan Perpajakan Pada CV Dotcom Indonesia

Abstract

The preparation of financial statements in accordance with Financial Accounting Standards (SAK) and tax regulations is a strategic approach to improving tax compliance while minimizing the risk of tax avoidance. Nevertheless, many business entities continue to face challenges in preparing reliable financial reports due to limited accounting competencies and inadequate financial recording systems. Similar conditions were identified at CV Dotcom Indonesia, the partner institution in this Community Service Program. This program aimed to enhance participants' knowledge and practical skills in preparing accurate, transparent, and tax-compliant financial statements through an intensive mentoring approach. The implementation methods included preliminary observation, financial reporting training, spreadsheet-based accounting practices, coaching and mentoring, as well as evaluation using pre-test and post-test assessments. The results indicated a significant improvement in participants' understanding of financial reporting based on Financial Accounting Standards and fiscal reconciliation procedures. Participants were also able to distinguish between deductible and non-deductible expenses, resulting in more reliable financial reports and stronger tax compliance. Furthermore, the mentoring program contributed to improving financial governance and is expected to serve as a sustainable capacity-building model for business entities in supporting transparent and accountable financial management.