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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 (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 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 Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) JEBD MARAS : Jurnal Penelitian Multidisplin 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 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 Health Professions 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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Analisis Perencanaan Pajak Pada Pt Unilever Indonesia Tbk Sebagai Upaya Meminimalkan Pajak Penghasilan Terutang Muhammad Naufal Noorsyah; Ida Farida Adi Prawira; Memen Kustiawan
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 1 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i1.10760

Abstract

Penelitian ini menganalisis strategi perencanaan pajak yang diterapkan oleh PT UnileverIndonesia Tbk sebagai upaya meminimalkan pajak penghasilan terutang. Perencanaan pajakdilakukan melalui pengorganisasian transaksi yang bertujuan mengurangi beban pajak secaralegal dengan memanfaatkan celah dalam peraturan perpajakan. Penelitian ini menggunakanmetode deskriptif dengan data sekunder berupa laporan keuangan tahun 2023 yang didapatpada laman Bursa Efek Indonesia (BEI). Hasil analisis menunjukkan bahwa strategiperencanaan pajak yang dilakukan PT Unilever Tbk berhasil menghemat pembayaran pajaksebesar Rp 39.156 juta pada tahun 2023 dan Rp 4.046 juta pada tahun 2022. Penghematan inidicapai melalui optimalisasi deductible expense dan pengelolaan perbedaan temporer dantetap. Penelitian ini menegaskan pentingnya perencanaan pajak dalam meningkatkan efisiensikeuangan perusahaan tanpa melanggar peraturan perpajakan. Implikasi dari studi inimemberikan wawasan bagi praktisi keuangan dan pembuat kebijakan tentang pentingnyaperencanaan pajak sebagai bagian dari strategi manajemen keuangan perusahaan.Kata kunci: Perencanaan Pajak, Strategi Perpajakan, PT Unilever Indonesia Tbk
TAX PLANNING SEBAGAI STRATEGI EFISIENSI PPH BADAN PADA PT YUPI INDO JELLY GUM TBK Cahyaningtyas, Rahmayanti; Adi Prawira, Ida Farida; Kustiawan, Memen
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.689

Abstract

This study aims to analyze the implementation of tax planning as an effort to improve Corporate Income Tax efficiency at PT Yupi Indo Jelly Gum Tbk. This research employs a descriptive qualitative method with a case study approach, utilizing secondary data from the Annual Financial Reports for the fiscal years 2023 and 2024. The analysis focuses on the fiscal reconciliation of entertainment expenses, donations, and financial expense, which significantly contribute to positive fiscal corrections. The results indicate that prior to tax planning, the company bore a higher tax expense due to expenses classified as non-deductible. By implementing tax strategies, specifically create of a Nominative List for entertainment expenses, aligning donations with the criteria of Government Regulation No. 93 of 2010, and proving the business purpose of loan funds (tracing) to satisfy the 3M principle, these expenses were successfully reclassified as deductible expenses. The simulation results demonstrate that these strategies generated tax savings of IDR 244,769,140 in 2023 and IDR 790,359,240 in 2024. This study concludes that legal tax planning is effective in optimizing tax liabilities while maintaining compliance with applicable tax regulations.
Impact of Foreign Bank Presence on Domestic Banking Efficiency: An Institutional Perspective from Uzbekistan Ugli, Gofirjonov Khabibullokh Nozim; Prawira, Ida Farida Adi; Nurrizkiana, Rika; Ugli, Qudratov Inomjon Nemat
MARAS : Jurnal Penelitian Multidisiplin Vol. 4 No. 2 (2026): MARAS : Jurnal Penelitian Multidisiplin, Juni 2026
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v4i2.1555

Abstract

This study examines the impact of foreign bank presence on domestic banking efficiency through an 18-year longitudinal case study of KDB Bank Uzbekistan between 2006 and 2024. Framed by institutional theory, particularly the Burns and Scapens process model and the concept of institutional isomorphism, the study investigates how foreign bank entry influences competition, operational efficiency, technology diffusion, and organizational change in the Uzbek banking sector. The research adopts a mixed-methods sequential explanatory design that combines financial statement analysis, Data Envelopment Analysis (DEA), Stochastic Frontier Analysis (SFA), difference-in-differences estimation, 22 semi-structured interviews, a survey of 156 banking professionals, and documentary analysis. The findings indicate that foreign bank entry contributed to lower market concentration, improved domestic cost efficiency, wider adoption of digital banking infrastructure, and stronger risk-management practices. In particular, lower cost-to-income ratios among comparable domestic banks indicate an efficiency gain rather than deterioration. The study also shows that spillover effects operated through competition, staff mobility, benchmarking, and regulatory learning. Theoretically, the article extends institutional explanations of banking change in an emerging market setting. Practically, it offers evidence relevant to policymakers designing foreign bank entry strategies that both encourage modernization and protect balanced domestic banking development.
EFEKTIVITAS PERENCANAAN PAJAK: STUDI KASUS PT MIDI UTAMA INDONESIA TBK Annisa Ayuningtyas; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1586

Abstract

The tax expense of PT Midi Utama Indonesia increased in 2024, indicating fiscal inefficiency and the need for evaluation through tax planning. This study aims to formulate tax planning strategies in accordance with tax regulations. A descriptive qualitative method is employed using secondary data from the company’s 2024 annual report. The analysis identifies transactions that result in permanent and temporary differences requiring fiscal reconciliation and develops tax planning strategies based on tax-saving potential. The findings show that tax planning reduced income tax expenses by 6.5% in 2024 and 7.8% in 2023, while also increasing the company’s profit for the year, confirming tax planning as a legal and effective approach to improving fiscal efficiency.
PENGARUH PENERAPAN ASAS KEADILAN DALAM PEMUNGUTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA: STUDI LITERATUR Milasiti Nursadiyah; Ida Farida Adi Prawira; Rika Nurrizkiana
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/51dmmy24

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam peran asas keadilan dalam sistem perpajakan Indonesia sebagai fondasi utama pembentukan kepatuhan wajib pajak. Studi ini menggunakan metode literature review dengan pendekatan deskriptif kualitatif, memanfaatkan sumber data sekunder dari publikasi ilmiah, artikel jurnal, dokumen resmi, dan buku kebijakan periode 2015-2025. Sintesis literatur menunjukkan bahwa penerapan asas keadilan dalam dimensi distributif, prosedural, dan interaksional secara konsisten membangun kepercayaan, legitimasi, dan motivasi sukarela wajib pajak di berbagai kelompok masyarakat. Temuan utama mengindikasikan, persepsi terhadap sistem pajak yang adil dan pelayanan fiskal yang profesional berperan signifikan dalam meningkatkan tingkat kepatuhan wajib pajak. Faktor kontekstual seperti literasi fiskal, moralitas pajak, kepercayaan terhadap institusi, serta digitalisasi pelayanan publik turut memperkuat atau memperlemah pengaruh asas keadilan terhadap kepatuhan pajak. Penelitian ini memberikan rekomendasi agar reformasi kebijakan perpajakan diarahkan pada penguatan asas keadilan, peningkatan edukasi fiskal, dan optimalisasi digitalisasi layanan pajak untuk memperkuat kepercayaan publik serta mewujudkan kepatuhan pajak yang berkelanjutan di Indonesia. Implikasi penelitian ini adalah pentingnya integrasi aspek keadilan dan faktor kontekstual dalam merancang sistem perpajakan nasional, yang dapat menjadi rujukan bagi pengembangan teori dan penelitian lanjutan dalam bidang fiskal.
The Impact of Assets on Firm Performance (Case Study on Football Club in Europe) Kudratov Azizbek; Ida Farida Adi Prawira; Irsyad Fauzan Prasetia; Umarova Zulayho
Journal of Social Science and Humanities Vol. 1 No. 3 (2026): June
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jssh.v1i3.738

Abstract

This study examines the effect of total assets on the firm value of football clubs. The commercialization of the football industry has transformed clubs into business entities, making firm value an important indicator for investors. Using a quantitative approach, this study analyzes secondary data from 10 football clubs over the period 2022–2025. Firm value is proxied by share price, while total assets are measured as the natural logarithm of total assets, and analyzed using simple linear regression. The results show that total assets do not have a significant effect on firm value, suggesting that asset size alone is not a key determinant. This study is limited by its small sample size; therefore, future research should include more samples and additional variables to provide a more comprehensive analysis.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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. ​
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 Anggasmara Putra, Angga 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 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 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 Liana Laela Khafidah Lilim Halimah Lingga, Angellee Gloria Lutfi Madani Lutfi Rifida Lutvie Novita Zalwa Maharani, Melani Defina Milasiti Nursadiyah Milasiti Nursadiyah Mitha Krismayanti Mochammad Reza Fadli Muarifah Ika Mardiani Muhamad Iqbal Naimul Firdaus Muhammad Fakhriansyah Kurniawan Muhammad Habib Purnama Febrian Muhammad Naufal Noorsyah 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 Nurrizkiana, Rika 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 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 Sopriyanti, Mita Sugandi, Rezza Regia Sulastri Sulastri Sulthan Yusuf Abdullah Suryadi, Ryan Syakira, Nafila Ajra Tiara Setra Linuhung Ugli, Gofirjonov Khabibullokh Nozim Ugli, Qudratov Inomjon Nemat Ugli, Yusupov Komaliddin Bakhtiyor Umarova Zulayho Verdi, Azzahra Yoana Khairunissa Santi Yulianti, Nanda Devi Zahwa Nur Hasya Zelina Amalia