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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Riset Akuntansi dan Bisnis IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi MANAJERIAL Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI YUME : Journal of Management Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Organum: Jurnal Saintifik Manajemen dan Akuntansi KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang JURNAL AKUNTANSI Amnesty: Jurnal Riset Perpajakan JIKA (Jurnal Informatika) Nusantara Science and Technology Proceedings Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Bisnis Mahasiswa Journal of Financial and Tax Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Sosial-Politika Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Riset Ilmiah Journal of Islamic Contemporary Accounting and Business Jurnal Manajemen dan Pemasaran
Ida Farida Adi Prawira
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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The Influence of Tax Planning Vs Aggressive Tax Planning on Company Value in Domestic and Foreign Companies: Literature Review Nugraha, Indri; Prawira, Ida Farida Adi
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16495

Abstract

The purpose of this research is to analyze the impact of Tax Planning and Aggressive Tax Planning on company value. Tax Planning, measured using three indicators—Cash Effective Tax Rate, Book Tax Difference, and Tax Shelter—was found to have a significant influence on company value. Conversely, Aggressive Tax Planning showed no significant effect on company value. This study employs the Systematic Literature Review (SLR) method, utilizing a sample of 30 journal articles as the primary data source. The SLR approach enables a comprehensive analysis by synthesizing findings from multiple studies, ensuring robust and reliable conclusions. The findings highlight the importance of effective tax planning strategies in enhancing company value while suggesting that overly aggressive tax planning may not yield the desired benefits for firms. These results underscore the need for companies to adopt balanced and sustainable tax strategies to optimize their financial performance and long-term value. Future research is encouraged to explore additional factors influenced by Tax Planning and Aggressive Tax Planning. This may include examining their impact on other financial performance metrics, governance structures, or stakeholder trust. Furthermore, the study's implications can guide policymakers and practitioners in designing tax frameworks and strategies that align with corporate value creation objectives. Ultimately, this research serves as a valuable reference for academics, practitioners, and policymakers, providing insights into the nuanced effects of tax strategies on firm value and laying a foundation for future investigations.
STRATEGI TRANSFORMASI DIGITAL DI ERA INDUSTRI 4.0: BLUEPRINT BISNIS, PENERAPAN TEKNOLOGI, DAN PERAN KRITIS PEMERINTAH DALAM MENINGKATKAN DAYA SAING BISNIS FOOD AND BEVERAGE (F&B) Faris Hafizh, Muhammad; Dhever Hani, Rani; Nur Kholishah, Auliya; Farida Adi Prawira, Ida
Ekonomi & Bisnis Vol 23 No 1 (2024): Jurnal Ekonomi & Bisnis Juni 2024
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v23i1.6383

Abstract

Dalam konteks era Industri 4.0, penerapan teknologi di sektor Food and Beverage (F&B) bukan sekadar pilihan, melainkan suatu keharusan agar bisnis dapat tetap relevan dan bersaing dalam lingkungan yang terus berkembang. Blueprint, sebagai sebuah rancangan operasional yang holistik, memiliki peran sentral dalam memastikan bahwa setiap kegiatan perusahaan sejalan dengan tuntutan dan tantangan lingkungan sekitar. Artikel ini bertujuan untuk menyajikan gambaran menyeluruh mengenai transformasi teknologi yang terjadi di perusahaan F&B, dengan fokus pada penerapan blueprint, aplikasi pemesanan online, augmented reality, dan mesin pintar sebagai bagian integral dari strategi transformasi. Melalui pendekatan literature review, penelitian ini mengungkapkan dinamika transformasi perusahaan F&B di era Industri 4.0, sambil menyoroti signifikansi peran pemerintah dalam memberikan dukungan yang krusial agar perusahaan dapat berhasil menerapkan teknologi dan tetap bersaing secara efektif. Analisis ini diharapkan dapat memberikan pemahaman yang mendalam tentang strategi transformasi yang efektif dan mengidentifikasi kontribusi konkret pemerintah dalam mendukung perusahaan F&B menghadapi era Industri 4.0. Kata kunci: Industri 4.0, Food and Beverage (F&B), Teknologi Transformasi, Blueprint Bisnis, Pemerintah dan Dukungan Teknologi
TAX PLANNING ATAS PAJAK PENGHASILAN BADAN PADA PT UNILEVER INDONESIA, TBK Fadilla, Nadyanti; Prawira, Ida Farida Adi; Kustiawan, Memen
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 2 (2024): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i2.413

Abstract

Tax Planning atau perencanaan pajak adalah tindakan penstrukturan yang terkait dengan konsekuensi potensi pajaknya, yang tekanannya kepada pengendalian setiap transaksi yang ada konsekuensi pajaknya. Tujuannya adalah bagaimana pengendalian tersebut dapat mengefisiensikan jumlah pajak yang akan ditransfer ke pemerintah, melalui apa yang disebut sebagai penghindaran pajak. Metode penelitian yang digunakan adalah metode deskriptif yang memaparkan strategi perencanaan pajak untuk menghemat beban PPh Badan pada PT Unilever Indonesia, Tbk. Data yang digunakan adalah laporan keuangan keuangan tahun 2022 dan tahun 2021. Setelah dilakukan perencanaan pajak ini, perusahan dapat menghemat beban PPh badan terusang sebesar Rp 89.500.000 pada tahun 2021 dan sebesar Rp 142.700.000 pada tahun 2022. Penurunan tersebut meyebabkan pajak terutang tahun berikutnya diasumsikan dapat terjadi penurunan
PERENCANAAN PAJAK MELALUI METODE PENYUSUTAN ASET TETAP UNTUK EFISIENSI PEMBAYARAN PAJAK DI PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY TBK Kusumojati, Putri Pramestiwi; Ida Farida Adi Prawira; kustiawan, memen
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i3.364

Abstract

Penelitian ini menitikberatkan pada perencanaan pajak menggunakan metode penyusutan aset tetap untuk meningkatkan efisiensi dalam pembayaran pajak penghasilan di PT. Ultrajaya Milk Industry & Trading Company Tbk. Studi yang dilakukan mengadopsi pendekatan deskriptif-kualitatif untuk menjelaskan dan menafsirkan data yang terkumpul, merujuk pada teori dan literatur yang relevan. Hasil penelitian menunjukkan bahwa baik metode garis lurus maupun metode saldo menurun dalam penyusutan aset tetap memiliki dampak pada efisiensi pembayaran pajak. Dari analisis yang dilakukan, terbukti bahwa Beban penyusutan yang lebih besar dihasilkan oleh metode saldo menurun, yang pada gilirannya mengakibatkan jumlah pajak yang lebih rendah dibandingkan dengan metode garis lurus. Oleh karena itu, metode saldo menurun terbukti lebih efektif dalam mengurangi pembayaran pajak penghasilan.
Tax Planning Strategies for Tax Saving at PT Ramayana Lestari Sentosa, Tbk Junyes, Hendy Rizki; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.17045

Abstract

This study aims to analyze tax planning strategies to minimize the corporate income tax expense at PT Ramayana Lestari Sentosa, Tbk by utilizing legal tax deductions according to Indonesian tax regulations. The research employs a qualitative descriptive approach, using the company’s annual financial statements from 2022 and 2023 as the primary data source. Through detailed analysis of the income statements and fiscal reconciliation reports, the study identifies deductible expenses that can be strategically allocated to reduce taxable income and, consequently, tax expenses. The findings reveal that reallocating certain costs—such as donations, entertainment, employee welfare, research and development, scholarships, internships, and training—into tax-deductible categories effectively reduces the tax expense. Specifically, the company was able to lower its income tax expense by approximately IDR 2.826 billion in 2022 and IDR 1.433 billion in 2023. These tax savings were achieved by optimizing cost allocations in compliance with prevailing tax laws, including Indonesian Law No. 36 of 2008, which allows deductions for costs related to social infrastructure and human resource development. The study highlights the importance of tax planning as a legal method for companies to manage tax liabilities without violating tax regulations. This research contributes practical insights for corporate tax management, demonstrating that strategic allocation of deductible expenses can significantly impact the company’s financial performance by reducing tax burdens. Ultimately, effective tax planning enhances corporate efficiency and compliance, supporting sustainable business growth.
Tax Planning PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization Khoirunnisa, Novita; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.16989

Abstract

Tax planning is an important element in financial management that aims to minimize the tax burden that must be paid by the company. In this case, tax planning does not only focus on efforts to reduce the tax burden, but also is a strategy designed to ensure compliance with applicable tax regulations. This study aims to analyze the tax planning strategy implemented at PT Mayora Indah Tbk to align compliance with tax regulations with the optimization of the company's tax burden. This research uses a descriptive qualitative method by analyzing secondary data in the form of the Annual Report of PT Mayora Indah Tbk in 2022 and 2023 published on the Indonesia Stock Exchange. The results showed that the implementation of tax planning at PT Mayora Indah Tbk by converting costs that cannot be deducted from gross income (non deductible expense) into costs that can be deducted from gross income (deductible expense) is effective in reducing the company's tax burden so that the profit earned by the company remains optimal. Through tax planning, the company obtained tax savings for 2023 amounted Rp11,668,828,189 and 2022 amounted Rp12,523,559,687. Thus, PT Mayora Indah Tbk can optimize cost efficiency while still complying with applicable tax regulations. The results of this study are expected to be a reference for tax practitioners in designing effective tax planning policies.
Strategi Mengatasi Data Breaches di Era Industri 4.0: Kasus Data Breaches Bank Rakyat Indonesia Annisa Ayu Handayani; Balqis Naura Izzati; Diana Nur'azzah; Khoirunnisa Khoirunnisa; Ida Farida Adi Prawira
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 2 (2025): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i2.3170

Abstract

To analyze the strategies implemented by Bank Rakyat Indonesia (BRI) in addressing data breaches in the Industry 4.0 era by identifying contributing factors such as user awareness, security system weaknesses, and the effectiveness of mitigation policies. This study uses a qualitative approach with descriptive methods through document analysis with purposive sampling techniques of official BRI reports and relevant scholarly literature. The research findings indicate that the main causes of data breaches are low digital security awareness, weaknesses in authentication systems, and the rise of phishing attacks. BRI has responded by implementing several key strategies, including digital literacy education, the use of layered security technologies such as multi-factor authentication and AI-based transaction monitoring, as well as early detection and incident response systems. These measures have successfully prevented hundreds of thousands of unauthorized access attempts throughout 2023. The implications of this study emphasize that increasing public awareness of digital security and continuously improving technological infrastructure are crucial steps in minimizing data breach risks and enhancing public trust in digital banking services.
Peran Transparansi dan Akurasi terhadap Pengungkapan Skandal Korupsi PT ANTAM Tbk Lutvie Novita Zalwa; Milasiti Nursadiyah; Zahwa Nur Hasya; Ida Farida Adi Prawira
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 2 (2025): April : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i2.3171

Abstract

The corruption case at PT ANTAM Tbk reflects weaknesses in transparency and accuracy within corporate management and the supervisory system in Indonesia. This study aims to analyze the role of transparency and accuracy in uncovering the corruption scandal at PT ANTAM Tbk, the corruption schemes involved, and their impact on public and investor trust. The research employs a qualitative approach using a case study analysis based on secondary data from financial reports, news articles, and legal documents. The findings reveal that financial report manipulation and ineffective supervision contributed to corrupt practices. Moreover, governance transparency failures have eroded stakeholder trust, negatively affecting business stability and investments. Therefore, reforms in corporate transparency and accuracy systems are crucial steps to prevent similar cases in the future.   Keywords: Accuracy, Corruption, Transparency. The corruption case at PT ANTAM Tbk reflects weaknesses in transparency and accuracy within corporate management and the supervisory system in Indonesia. This study aims to analyze the role of transparency and accuracy in uncovering the corruption scandal at PT ANTAM Tbk, the corruption schemes involved, and their impact on public and investor trust. The research employs a qualitative approach using a case study analysis based on secondary data from financial reports, news articles, and legal documents. The findings reveal that financial report manipulation and ineffective supervision contributed to corrupt practices. Moreover, governance transparency failures have eroded stakeholder trust, negatively affecting business stability and investments. Therefore, reforms in corporate transparency and accuracy systems are crucial steps to prevent similar cases in the future. 
Mengidentifikasi Tantangan yang Dihadapi Perusahaan dalam Pengimplementasian Aspek Sosial pada Prinsip ESG (Environtmental, Social, and Governance) Aghnia Rahma Fauziah; Diva Yulianita; Pradita Salsabila Nurhasanah; Ida Farida Adi Prawira
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 3 (2025): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v3i3.1631

Abstract

As global attention to sustainability increases, the implementation of Environmental, Social, and Governance (ESG) principles has become increasingly important in the business world. However, the social aspect of ESG is often overlooked compared to environmental and governance aspects. This study aims to identify and analyze the challenges faced by companies in implementing the social aspect of ESG through a literature review of various academic sources. The findings indicate that companies encounter challenges such as limited understanding, resource constraints, organizational cultural barriers, regulatory uncertainty, and stakeholder pressure. This research provides insights into the obstacles and potential strategies that companies can adopt to address them. However, the study is limited by its reliance on literature alone, highlighting the need for future research using primary quantitative or qualitative data to strengthen these findings.
Peran Conflict of Interest: Analisis Korupsi 271T oleh Harvey Moeis Natatsa Salsabila; Khalisya Putri Koeswanti; Rafsya Aulia Putri; Yoana Khairunissa Santi; Ida Farida Adi Prawira
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 3 (2025): Mei : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i3.1784

Abstract

Conflicts of interest in corruption cases often involve abuse of power for personal gain. This article discusses the corruption case committed by Harvey Moeis with an emphasis on how conflicts of interest play a role in the occurrence of corruption. The purpose of this study is to analyze the link between conflicts of interest and corruption cases involving Harvey Moeis, its impact on law, ethics, and reputation, as well as find solutions to prevent similar cases. The methods used were purposive sampling in the selection of data sources as well as literature study to analyze related perspectives. The results of the analysis reveal that the corruption case involving Harvey Moeis demonstrates how financial conflicts of interest can culminate in abuses of power that harm the state and tarnish the law, ethics, and reputation. Strengthening regulation, transparency, law enforcement, and public participation as well as strengthening anticorruption institutions is therefore needed to prevent corrupt practices.
Co-Authors Abdurrauf Umar Abdurrauf, Umar Ade Irva Nursamsiah Adisty Gusfianura Afdhal, Mufridhal Jamaluddin Afrah Rafania, Talitha Afri, Annisa Aulia Aghnia Rahma Fauziah Agus Widarsono Ahmad Gunawan, Syahrul Akhmad Lutfi Amalia Putri, Amalia Amalia, Nadya Rizki Anggraeny, Nura Anis Paskalia Sariningsih Anisa Anisa Annisa Ayu Handayani Annisa Dwi Julianti Annisa Rifa'atul Mahmudah Annisa, Febri Aprilian Pratama Kusuma, Revanza Ayu Damayanti Baiturrahmi Nur Hizbandyah Balqis Naura Izzati Camela, Mely Cantika, Resa Chiata Oktaverina Dara Putri, Kinanti Delina Herdian Septiani Desy Lutfiati Dhever Hani, Rani Diana Nur'azzah Diva Yulianita Dzakiyyah, Bilqiis Hasna Elysia, Yasinta Gita Endarty, Kharisma Fadilla, Nadyanti Fanny Aulia Putri Faris Hafizh, Muhammad Farisha Eva Apriani Fauzia, Nasihah Fayzieva, Munisa Febri Annisa Fiky Budi Dewanto Fitri Anggrayni Friti Anifa Fushila, Venna Hajj Arham, Muhammad Hasana, Nabila Herlina Herlina Iasha Nastitie Auliawati Rachma illa susilawati Jessie Elita Tarihoran Junyes, Hendy Rizki Khalisya Putri Koeswanti Khoirunnisa Khoirunnisa Khoirunnisa, Novita Kirana, Gaby Kustiawan, Memen Kustiawan, Memen Kusumojati, Putri Pramestiwi Labibah, Bintu Laras Silvia Liana Laela Khafidah Lilim Halimah Lutfi Madani Lutfi Rifida Lutvie Novita Zalwa Maharani, Melani Defina Milasiti Nursadiyah Mitha Krismayanti Mochammad Reza Fadli Muarifah Ika Mardiani Muhamad Iqbal Naimul Firdaus Muhammad Fakhriansyah Kurniawan Muhammad Habib Purnama Febrian Muhammad Raihan Amir Nailatul Fadhila Nasim, Arim Natatsa Salsabila Natawiria, Muhammad Dava Neng Inggrit Candi Kapuri Novelia Dwi Putri Novia Suherman Nugraha, Indri Nur Apandi, R Nelly Nur Kholishah, Auliya Nurhidayah, Fadila Nurrohmah Gika, Eline Nuha Pradita Salsabila Nurhasanah Purba, Olcha Amanatillah Putri Purnomo, Budi Supriatono Putri Dewita, Nur Azizyah Rafsya Aulia Putri Rahma Malika Ayu, Alya Rahmillah, Rahmi Maslahati Ramadhani, Aulya Marshanda Ramadhani, Raja Almas Rezza Regia Sugandi Rida Rosmawati Riska Aprilia, Riska Rista Sari Novareila Rosianti, Rosi Rozmita Dewi Yuniarti, Rozmita Dewi Ruth, Joy Noeliona Salsa Nurahma Salsabila, Nayla Yasmin Sari Damayanti, Sari Septira, Finky Setyaningtyas, Faridah Nur Shifa Miarti Aziza Siti Hasna Nur Azizah Sopriyanti, Mita Sugandi, Rezza Regia Sulastri Sulastri Sulthan Yusuf Abdullah Suryadi, Ryan Syakira, Nafila Ajra Tiara Setra Linuhung Ugli, Yusupov Komaliddin Bakhtiyor Verdi, Azzahra Yoana Khairunissa Santi Yulianti, Nanda Devi Zahwa Nur Hasya Zelina Amalia