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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 Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Pendidikan Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Review Pendidikan dan Pengajaran (JRPP) Organum: Jurnal Saintifik Manajemen dan Akuntansi KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang JURNAL AKUNTANSI JIKA (Jurnal Informatika) Nusantara Science and Technology Proceedings Jurnal Ilmiah Wahana Pendidikan Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Bisnis Mahasiswa Journal of Financial and Tax MES Management Journal JURNAL AKUNTANSI DAN BISNIS 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 Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) JEBD Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Riset Ilmiah Jurnal Akuntansi, Perpajakan dan Auditing Journal of Islamic Contemporary Accounting and Business Jurnal Manajemen dan Pemasaran Journal of Social Science and Humanities Amnesty: Jurnal Riset Perpajakan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Ida Farida Adi Prawira
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Strategi Inovasi Startup Digital: Analisis Model Bisnis Agile, Pendekatan Lean, dan Akses Permodalan di Era Ketidakpastian Aziza Regieta Adzani; Shapna Rahma Dhani; Siti Syarah Rahmawati; Ida Farida Adi Prawira
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Digital transformation offers both innovation prospects and significant uncertainty for entrepreneurs. This article examines the strategic integration of adaptive business models, efficient operational methodologies, and capital access within the digital entrepreneurship ecosystem. Findings indicate that startup success relies heavily on the implementation of the Digital Entrepreneurship Ecosystem Model (DEEM) and agile business model innovation prioritizing experimentation and market validation. The application of the Lean Startup method through the Minimum Viable Product (MVP) has proven effective in mitigating business failure risks. Furthermore, Artificial Intelligence (AI) integration is beginning to dominate investment decision-making processes for enhanced accuracy and objectivity. In the Indonesian context, startup growth is bolstered by innovative financing, though it remains hindered by regulatory factors and digital talent quality. ​
Tax Planning sebagai Instrumen Efisiensi Pajak Penghasilan Badan: Studi pada PT Selamat Sempurna Tbk Mikanti Annisa Sugrining Rahayu; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to analyze tax planning strategies as an effort to optimize Corporate Income Tax (PPh) payments at PT Selamat Sempurna Tbk, a leading automotive component manufacturer in Indonesia. Employing a descriptive method with a qualitative approach and secondary data from the 2023–2024 financial statements, this research identifies accounts that historically generate positive fiscal corrections, specifically employee welfare costs, donations and gifts, and miscellaneous accounts. Tax planning strategies were implemented by converting non-deductible expenses into deductible expenses. The analysis results indicate that the implementation of tax planning successfully reduced income tax expenses by Rp1,995 million in 2024 and Rp1,614 million in 2023, while significantly improving the company's fiscal profit efficiency. This study demonstrates that systematic and regulation-based tax planning enables companies to legally minimize tax burdens, enhance financial efficiency, and maintain tax compliance without violating applicable regulations.
PAJAK DIGITAL DAN PERLINDUNGAN KONSUMEN DALAM KEBIJAKAN EKONOMI DIGITAL INDONESIA : SUATU TINJAUAN SISTEMATIS LITERATUR: DIGITAL TAXES AND CONSUMER PROTECTION IN INDONESIA’S DIGITAL ECONOMY POLICY: A SYSTEMATIC LITERATURE REVIEW Dita Nabila; Erika Nurainisa; Muhammad Lutfi; Ida Farida Adi Prawira
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

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Abstract

Pertumbuhan ekonomi digital Indonesia yang mencapai USD 90–100 miliar pada tahun 2025 menghadirkan tantangan serius dalam tata kelola perpajakan dan perlindungan konsumen, terutama karena kedua kebijakan tersebut selama ini berjalan secara sektoral dan tidak terintegrasi. Penelitian ini bertujuan menganalisis perkembangan kebijakan pajak digital dan perlindungan konsumen dalam ekonomi digital Indonesia periode 2021–2025, menjelaskan peran pemerintah dalam mengintegrasikan keduanya, serta merumuskan rekomendasi kebijakan integratif yang relevan. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan protokol PRISMA melalui penelusuran jurnal nasional terakreditasi Sinta, prosiding ilmiah, dan laporan resmi pemerintah periode 2021–2025. Dari 120 literatur yang teridentifikasi, proses penyaringan menghasilkan 20 artikel final yang dianalisis menggunakan teknik content analysis. Hasil penelitian menunjukkan tiga temuan utama: pertama, kebijakan pajak digital berkembang signifikan ditandai peningkatan penerimaan PPN PMSE dari Rp731,4 miliar (2020) menjadi Rp6,76 triliun (2023), namun masih terdapat grey area regulasi dan celah yurisdiksi; kedua, implementasi kerangka perlindungan konsumen digital meskipun UU PDP 2022 telah diterbitkan belum efektif, terbukti dari peningkatan pengaduan konsumen e-commerce sebesar 40% pada 2023; ketiga, peran pemerintah dalam mengintegrasikan kedua kebijakan masih bersifat parsial dan reaktif akibat fragmentasi kelembagaan antara otoritas perpajakan dan perlindungan konsumen. Penelitian ini merekomendasikan empat langkah strategis: revisi regulasi yang menghubungkan kewajiban pajak dengan standar perlindungan konsumen, pembentukan forum koordinasi lintas kementerian, penguatan kapasitas pengawasan dan penegakan hukum terintegrasi, serta peningkatan literasi digital konsumen sebagai fondasi ekosistem kepercayaan digital nasional.
Manajemen Perpajakan PT Golden Energy Mines Tbk: Strategi Kepatuhan, Kontrol Risiko, dan Kontribusi Ekonomi Nasional Angga Anggasmara Putra; Ida Farida Adi Prawira; Memen Kustiawan
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1035

Abstract

Tax management is a critical aspect of multinational corporate operations, particularly in the mining industry under strict regulatory oversight. This study analyzes the tax management system of PT Golden Energy Mines Tbk (GEMS) using a qualitative case study method based on consolidated financial statements and sustainability reports 2023–2024. Research results demonstrate that GEMS implements a full compliance strategy through a comprehensive self-assessment system, quarterly tax risk evaluation, and effective communication with tax authorities. GEMS' tax contribution reached USD 646.68 million in 2023, significantly contributing to the state's Non-Tax Revenue (PNBP) from the energy and mineral sector. Effective tax management is not merely a regulatory requirement but a strategic mechanism to create shared value for all stakeholders while minimizing tax risks and contingent liabilities. The research recommends strengthening international tax transparency and implementing Country-by-Country Reporting to enhance stakeholder confidence.
Analisis Perpajakan atas Berbagai Sumber Penghasilan Berdasarkan Literatur Riview Tahun 2015-2025 Mita Sopriyanti; Ida Farida Adi Prawira
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9525

Abstract

Artikel ini mengkaji berbagai perlakuan pajak terhadap sumber penghasilan yang bervariasi berdasarkan tinjauan literatur antara tahun 2015 hingga 2025. Berbagai aspek perpajakan, termasuk pemahaman perpajakan, keadilan, diskriminasi, tarif pajak, sistem perpajakan, serta sanksi pajak, memiliki dampak signifikan terhadap persepsi dan perilaku wajib pajak dalam penghindaran pajak. Penelitian ini juga membahas efek dari tarif pajak marginal dan respons penghasilan dalam jangka panjang, serta implikasi dari kebijakan perpajakan terhadap kesejahteraan dan ketimpangan penghasilan. Penelitian ini menyoroti pentingnya kebijakan pajak yang optimal, termasuk perpajakan bagi individu, atlet profesional, dan pengusaha, serta bagaimana desain pajak dapat memengaruhi pasar tenaga kerja dan produktivitas. Selain itu, artikel ini menelaah respons terhadap penghindaran pajak berdasarkan distribusi penghasilan serta dampak dari kebijakan pajak terhadap pengalihan keuntungan perusahaan secara internasional. Hasil analisis menggunakan pendekatan literatur riview menunjukan bahwa dari 44 artikel yang dianalisis terdapat 32 artikel terindeks scopus yang pembahasanya relevan dengan teman penelitian ini, adapun tahun 2024 menjadi puncak banyaknya peneliti yang mempublikasikan penelitian terkait perpajakan sumber penghasilan. Dengan menggunakan berbagai metodologi yang diterapkan dalam literatur, artikel ini bertujuan untuk memberikan wawasan yang lebih mendalam mengenai dampak kebijakan perpajakan terhadap berbagai kelompok sumber penghasilan, dan kontribusinya terhadap perekonomian serta sistem perpajakan yang berkelanjutan.
Integrasi NIK–NPWP Dan Dampaknya Terhadap Kepatuhan Wajib Pajak Di Indonesia: Sebuah Literature Review Khoirunnisa Khoirunnisa; Ida Farida Adi Prawira; Rika Nurrizkiana
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14880

Abstract

This study reviews the integration of Indonesia’s national identification system (NIK) with the tax identification number (NPWP) and examines its potential implications for taxpayer compliance within the broader agenda of tax administration reform. Unlike previous studies that primarily focus on normative discussions or isolated administrative impacts, this literature review synthesizes insights from tax compliance theory, digital tax administration, identity integration, and behavioral fiscal studies. Using a narrative review approach, relevant academic publications, policy documents, and international reports were analyzed to map conceptual linkages between digital identity integration and tax compliance outcomes. The findings indicate that administrative simplification, digitalization, and communication strategies significantly affect compliance levels, although technical and behavioral barriers persist. Based on these results, the study recommends strengthening integrated digital services, improving taxpayer outreach, and enhancing institutional coordination in order to optimize policy outcomes and increase voluntary compliance.
Analisis Digitalisasi Sistem Perpajakan dan Efisiensi Pelayanan Pajak di Indonesia Alfida Nesa Mara; Ida Farida Adi Prawira; Rika Nurrizkiana
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14795

Abstract

This literature study examines how the digitization of the taxation system has impacted the efficiency of tax services in Indonesia. The Directorate General of Taxes (DGT) has taken advantage of rapid advances in information technology to implement digital systems such as e-Filing, e-Billing, and e-Invoicing to speed up service processes, reduce administrative errors, and improve taxpayer compliance. However, there is still debate about how effective this digitization is in improving efficiency. While some studies show savings in time and costs, other studies point to problems such as poor digital literacy, system disruptions, and infrastructure limitations, especially in certain regions and among MSMEs. This study aims to examine and synthesize previous research findings on the relationship between digital tax systems and service efficiency, as well as to identify factors that support and hinder their implementation. This study investigates literature published between 2015 and 2025 using qualitative descriptive analysis (literature review). The results consistently show that digitization, including regional applications and the CoreTax System initiative, can improve administrative efficiency by reducing processing time, compliance costs, and input errors. To achieve efficiency, a good technical system, continuous socialization, digital readiness and literacy of human resources (officials and taxpayers), and synergistic regulatory support are essential. According to this study, the reliability of technical platforms and continuous investment in human resource training and digital literacy should be prioritized, especially for small and medium-sized enterprises (SMEs).
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 Lena Al; 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.
Sector-Specific Practices of Account Receivables in the Shanghai Stock Market Munisa Fayzieva; Alfira Sofia; Ida Farida Adi Prawira; Yusupov Komaliddin Bakhtiyor Ugli
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.507

Abstract

This study investigates the relationship between Price Close and Accounts Receivable (A/R) across five economic sectors: Technology, Consumer Cyclicals, Healthcare, Basic Materials, and Energy. A 2023 dataset of sector-specific financial metrics was analyzed using regression techniques to assess the impact of stock price movements on receivables management, with sector-specific coefficients calculated to explore distinct credit practices across industries. The results show a moderate positive correlation (r = 0.522) between Price Close and A/R, indicating that higher stock prices generally correspond with larger receivable balances. Regression analysis reveals that the Energy sector exhibits the most substantial coefficient ($290.42 million), reflecting sensitivity to market valuation. In comparison, the Technology sector shows a $117.0 million coefficient, tied to growth-oriented credit policies. The aggregate model explains 27.27% of the variance in A/R, emphasizing the sector-specific nature of this financial relationship. The findings enrich our understanding of how stock market performance influences corporate credit strategies and provide actionable insights for stakeholders in managing credit risks and aligning financial strategies with market conditions. This research uniquely emphasizes sector-specific variations in the linkage between stock prices and receivables management, offering a nuanced perspective on financial behavior and underlining the importance of contextualizing financial metrics within industry-specific frameworks. Future studies should expand the dataset and incorporate additional variables to comprehensively capture external influences.
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 Alfida Nesa Mara Alfira Sofia Amalia Putri, Amalia Amalia, Nadya Rizki Amir, Muhammad Raihan Angga Anggasmara Putra Anggraeny, Nura Anis Paskalia Sariningsih Anisa Anisa Annisa Ayu Handayani Annisa Ayuningtyas Annisa Dwi Julianti Annisa Rifa'atul Mahmudah Annisa, Febri Aprilian Pratama Kusuma, Revanza Ayu Damayanti Aziza Regieta Adzani Baiturrahmi Nur Hizbandyah Balqis Naura Izzati Cahyaningtyas, Rahmayanti Camela, Mely Cantika, Resa Chiata Oktaverina Dara Putri, Kinanti Delina Herdian Septiani Desy Lutfiati Dewanto, Fiky Budi Dhever Hani, Rani Diana Nur'azzah Dita Nabila Diva Yulianita Dzakiyyah, Bilqiis Hasna Elysia, Yasinta Gita Endarty, Kharisma Erika Nurainisa Fadilla, Nadyanti Fanny Aulia Putri Faris Hafizh, Muhammad Farisha Eva Apriani Fauzia, Nasihah 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 Irsyad Fauzan Prasetia Jessie Elita Tarihoran Junyes, Hendy Rizki Khalisya Putri Koeswanti Kharisma Endarty Khoirunnisa Khoirunnisa Khoirunnisa, Novita Kirana, Gaby Kudratov Azizbek Kustiawan, Memen Kustiawan, Memen Kusumojati, Putri Pramestiwi Labibah, Bintu Laras Silvia Lena Al Liana Laela Khafidah Lilim Halimah Lingga, Angellee Gloria Lutfi Madani Lutfi Rifida Lutvie Novita Zalwa Maharani, Melani Defina Memen Kustiawan Mikanti Annisa Sugrining Rahayu Milasiti Nursadiyah Milasiti Nursadiyah Mita Sopriyanti Mitha Krismayanti Mochammad Reza Fadli Muarifah Ika Mardiani Muhamad Iqbal Naimul Firdaus Muhammad Fakhriansyah Kurniawan Muhammad Habib Purnama Febrian Muhammad Lutfi Muhammad Naufal Noorsyah Muhammad Raihan Amir Munisa Fayzieva 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 Shapna Rahma Dhani Shifa Miarti Aziza Siti Hasna Nur Azizah Siti Syarah Rahmawati Sugandi, Rezza Regia Sulthan Yusuf Abdullah Suryadi, Ryan Syakira, Nafila Ajra Tiara Setra Linuhung Umarova Zulayho Verdi, Azzahra Yoana Khairunissa Santi Yulianti, Nanda Devi Yusupov Komaliddin Bakhtiyor Ugli Zahwa Nur Hasya Zelina Amalia