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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 Audit dan Perpajakan 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 Jurnal Akuntansi, Perpajakan dan Auditing 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.
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.
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.
Studi Literatur : Analisis Work Life Balance Dan Human Resource Management di Platform Digital Era Gig Economy Ahmad Gunawan, Syahrul; Yulianti, Nanda Devi; Nurrohmah Gika, Eline Nuha; Adi Prawira, Ida Farida
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Digitalisasi di tempat kerja telah memungkinkan meningkatkan efisiensi tempat kerja dengan data, aplikasi, dan alat kolaborasi yang dibutuhkan karyawan untuk bekerja di perangkat apa pun. Akan tetapi, semakin majunya teknologi digital yang terus berlanjut akan membawa perubahan besar terhadap pekerjaan dan cara pengelolaannya, terutama ketika pekerjaan dilakukan dalam jarak jauh. Tujuan penelitian ini adalah untuk mengetahui seberapa besar kinerja platform digital di era gig economy terhadap work life balance dan Human Resource Management. Penelitian ini merupakan penelitian kualitatif dengan teknik analisis deskriptif, sedangkan metode pengumpulan data yaitu dengan studi literatur. Hasil penelitian menunjukkan bahwa lingkungan kerja dan non-kerja memiliki dampak yang signifikan terhadap work life balance, dengan komponen yang berkaitan dengan lingkungan non-kerja yang paling penting. Teknologi digital memberikan dampak signifikan terhadap aktivitas SDM sehingga menyebabkan perubahan peran manajer SDM dari statis menjadi dinamis dan strategis. Penggunaan platform digital untuk aktivitas profesional dan jaringan mempunyai dampak signifikan terhadap keseimbangan kehidupan kerja.
Pemanfaatan Big Data untuk Meningkatkan Kepuasan Pelanggan Shopee Dzakiyyah, Bilqiis Hasna; Dara Putri, Kinanti; Salsabila, Nayla Yasmin; Afrah Rafania, Talitha; Adi Prawira, Ida Farida
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Artikel ini membahas bagaimana Shopee, salah satu pemimpin pasar e-commerce di Indonesia dan Asia Tenggara, telah memanfaatkan big data untuk meningkatkan kepuasan pelanggan. Dengan mengumpulkan, mengolah, dan menganalisis data dari berbagai sumber, Shopee telah berhasil merancang strategi promosi yang lebih efektif, dan menghadapi tantangan kompleks dalam dunia e-commerce. Pemanfaatan big data memungkinkan Shopee untuk memahami perilaku pelanggan, mengidentifikasi tren pasar, dan merancang strategi yang lebih efektif. Artikel ini juga menjelaskan metode penelitian yang digunakan dalam mengumpulkan informasi terkait penggunaan big data di Shopee. Selain itu, artikel ini mengidentifikasi faktor-faktor yang mempengaruhi kepuasan pelanggan, seperti kualitas pelayanan, kualitas produk, harga, personalisasi, rekomendasi produk, dan analisis perilaku pelanggan. Namun, terdapat pula hambatan dan tantangan yang perlu diatasi. Oleh karena itu, artikel ini memberikan rekomendasi kepada perusahaan e-commerce, termasuk Shopee, untuk memanfaatkan big data secara bijak dalam meningkatkan kepuasan pelanggan dan memperoleh keuntungan yang lebih besar.
Studi Literatur: Potensi Kerugian Akibat Social Commerce Tiktok Shop Anggraeny, Nura; Verdi, Azzahra; Putri Dewita, Nur Azizyah; Adi Prawira, Ida Farida
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis potensi kerugian yang mungkin timbul dari penggunaan TikTok Shop dalam konteks bisnis, khususnya bagi UMKM. Metode penelitian yang digunakan adalah studi literatur, dengan pencarian dan seleksi literatur yang relevan menggunakan basis data akademik dan jurnal-jurnal terkait. Informasi yang ditemukan kemudian dianalisis untuk mengidentifikasi risiko dan kerugian yang terkait dengan TikTok Shop, seperti penipuan dan masalah keamanan yang mungkin terjadi dalam platform tersebut. Hasil dari tinjauan literatur ini menunjukkan bahwa penggunaan TikTok Shop dalam social commerce memiliki potensi risiko dan kerugian, seperti penipuan, pelanggaran privasi, dan reputasi bisnis yang terganggu. Selain itu, dominasi produk white-label murah dari China di TikTok Shop, yang semakin merugikan bisnis lokal. Dalam kesimpulannya, artikel ini menekankan perlunya penelitian lebih lanjut mengenai dampak social commerce pada TikTok Shop untuk memahami secara komprehensif aspek makro dan mikro dari social commerce serta implikasinya
Tax Literacy for Students Using TikTok Media: An Experimental Research Prawira, Ida Farida Adi; Apandi, R. Nelly Nur; Abdurrauf, Umar
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.33650

Abstract

Objective This paper investigates the differences in the understanding of students regarding taxation before and after the tax literacy process was carried out using TikTok media.Design/methodology This research was conducted using the experimental method. The respondents to this experiment were 88 grade 6 elementary school students. 66 junior high school students and 37 high school students. The research design used the Pretest-Posttest Control Group Design.Results Learning about taxes needs to be applied as early as possible to raise public awareness about the benefits of taxes in the state's life, as the saying, catch them young. The authors concluded that after utilizing TikTok instructional materials, pupils' comprehension of taxation differed. Students will find it easier to comprehend the established learning objectives when learning entails offering them experiences. TikTok learning content regarding taxes made has brought students to understand tax practices in the real world. Through pictorial and sound impressions, not just reading paper which is static.Research limitations/implications This study did not specifically outline the student's task in critical analysis of events that should have been an important part of the learning process. In addition, it did not compare with the conventional learning group hence it is unknown whether TikTok is more acceptable.Novelty/Originality This research contributes to teachers in schools to develop instructional media with a short and interactive duration of time, so that it will make students understand the material easier and more enjoyable. Instructional media using social media has been carried out a lot, but in this study the use of TikTok media is a new media used in tax literacy and this media is still very happening.
Evaluasi Strategi Perencanaan Pajak terhadap Penurunan Pajak Penghasilan Badan pada PT Sinar Eka Selaras Tbk Lingga, Angellee Gloria; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 2 (2025): Artikel Research Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i2.7419

Abstract

Perencanaan pajak merupakan salah satu strategi penting yang dilakukan perusahaan untuk menekan beban pajak secara legal dengan memanfaatkan ketentuan perpajakan yang berlaku. Tujuan penelitian ini adalah untuk mengkaji penerapan perencanaan pajak pada PT Sinar Eka Selaras Tbk sebagai upaya menekan beban pajak secara legal. Data diperoleh melalui studi dokumentasi laporan keuangan dan kajian literatur terkait teori perencanaan pajak. Analisis difokuskan pada identifikasi akun yang dapat dioptimalkan sesuai peraturan perpajakan, diikuti penerapan koreksi fiskal untuk meminimalkan kewajiban pajak penghasilan secara sah. Hasil menunjukkan bahwa perencanaan pajak efektif menurunkan beban pajak, dengan penghematan signifikan pada tahun 2024 dan 2023. Temuan ini memberikan bukti empiris bahwa perencanaan pajak dapat menjadi alat efektif bagi perusahaan retail dalam mengelola beban pajak secara legal dan efisien.
Analisis terhadap Putusan Pengadilan Pajak Nomor PUT-015148.16/2020/PP/M.VIIIA Tahun 2025: Studi Kasus Sengketa Pajak Pertambahan Nilai atas PT Hina Motors Sales Indonesia Al, Lena; Ida Farida Adi Prawira; Rika Nurrizkiana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.11

Abstract

This study aims to analyze the legal basis and judicial considerations in Tax Court Decision No. PUT-015148.16/2020/PP/M.VIIIA of 2025 concerning a Value Added Tax dispute between PT Hino Motors Sales Indonesia and the Directorate General of Taxes. The research employs a normative juridical approach with qualitative analysis of legal documents and tax regulations. The results show that the Tax Court found the Directorate General of Taxes failed to fully uphold the principles of legal certainty, fairness, and transparency during the tax audit. Several tax corrections were deemed invalid due to lack of evidence, while minor ones remained payable. This decision emphasizes the importance of applying the rule of law in taxation and strengthens the Tax Court’s role as a guardian of fiscal justice in Indonesia.
Penerapan SEO Dalam Strategi Pemasaran Perusahaan Dewanto, Fiky Budi; Febrian, Muhammad Habib Purnama; Amir, Muhammad Raihan; Prawira, Ida Farida Adi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1900

Abstract

This article aims to determine the influence of implementing SEO (Search Engine Optimization) in marketing company. In this article, data were collected using the SLR (Systematic Literature Review) method and analyzed qualitatively. Findings suggest that as time goes by, trading companies are starting to adapt by changing their conventional trading systems to modern systems, including their marketing strategies to reach wider and more target markets. A modern marketing strategy that combines digital media with marketing skills has become a new marketing technique called digital marketing. Digital marketing can be maximized by utilizing the internet as a marketing medium, one of which is by creating a website that markets the company's products or services. In order to compete with other websites, the website created must also be optimized for use, one of which is by implementing SEO. SEO optimizes a company's website so that it remains at the top of the first page of searches on search engines. In addition, implementing SEM (Search Engine Marketing) in the form of advertising on search engines, will have an impact on traffic from potential consumers and be able to increase sales of the products or services offered. Keywords: SEO; digital marketing; marketing strategy.
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 Al, Lena Amalia Putri, Amalia Amalia, Nadya Rizki Amir, Muhammad Raihan 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 Dewanto, Fiky Budi 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 Febrian, Muhammad Habib Purnama 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 Lingga, Angellee Gloria 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 Rika Nurrizkiana 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