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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika TEKMAPRO Journal of Industrial Engineering and Management Jurnal Ilmiah Econosains Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal EMT KITA Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Business and Behavioural Entrepreneurship Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JAE (Jurnal Akuntansi dan Ekonomi) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini BUDGETING : Journal of Business, Management and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis Dan Industri (EBI) Teaching and Learning Journal of Mandalika (Teacher) International Journal of Business, Law, and Education Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan FOCUS: Journal of Social Studies Berajah Journal Jurnal Arastirma International Journal of Social Service and Research Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik Journal of Social Research EKONOMIKA45 JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN D'edukasi: Jurnal Pengabdian Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal Research of Social Science, Economics, and Management JEKP (Jurnal Ekonomi dan Keuangan Publik) Moneter : Jurnal Keuangan dan Perbankan Jurnal Perpajakan dan Keuangan Publik TOFEDU: The Future of Education Journal Jurnal Informatika Ekonomi Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Educational and Life Sciences (IJELS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi, Perpajakan dan Auditing E-JURNAL AKUNTANSI Jurnal Ilmiah Cano Ekonomos International Journal of Economics and Management Research
Indra Pahala
Universitas Negeri Jakarta
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EFEKTIVITAS PERENCANAAN PAJAK AKHIR TAHUN DALAM MENGURANGI RISIKO PEMERIKSAAN PAJAK Hendrico, Hendrico; Aripin, Aripin; Pahala, Indra; Wahono, Puji
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.2865

Abstract

This study aims to examine the effectiveness of year-end tax planning in reducing the risk of tax audits. Strategically and legally implemented tax planning at the end of the fiscal year is believed to be an effective tool to minimize potential corrections and findings by tax authorities. This research employs a qualitative approach using a library research method. The data used are secondary sources obtained from scientific journals, books, articles, and official documents related to tax planning and tax audits. The data were analyzed descriptively, emphasizing interpretation and synthesis of previous research findings. The results indicate that year-end tax planning, when conducted in compliance with applicable tax regulations, can provide significant benefits for taxpayers—both in terms of tax burden efficiency and audit risk mitigation. Such planning includes strategies like income equalization, optimal utilization of fiscal incentives, and accurate and well-documented reporting. Furthermore, previous studies highlight that understanding tax regulations and the readiness of corporate tax administration are critical factors in supporting the effectiveness of tax planning. Therefore, this study underscores the importance of year-end tax planning as a proactive and strategic form of tax compliance, as well as a preventive measure against potential audit risks by tax authorities.
Korelasi antara tax ratio dan ketimpangan pendapatan per regional: Bukti empiris dari Indonesia Fatmawati, Ayu; Kusumaningrum, Faradilla; Wahono, Puji; Pahala, Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i1.1450

Abstract

Ketimpangan pendapatan merupakan tantangan besar dalam pembangunan Indonesia, khususnya di provinsi kaya sumber daya yang memiliki kontribusi pajak rendah. Penelitian ini bertujuan untuk menganalisis hubungan antara tax ratio sebagai indikator kemampuan fiskal daerah dan Gini ratio sebagai ukuran ketimpangan pendapatan. Menggunakan data panel dari 34 provinsi selama periode 2020 hingga 2023, pendekatan kuantitatif asosiatif digunakan dengan metode analisis statistik deskriptif, korelasi Pearson, dan regresi panel. Hasil penelitian menunjukkan adanya hubungan negatif yang kuat dan signifikan antara tax ratio dan Gini ratio, yang berarti bahwa semakin tinggi kontribusi pajak terhadap PDRB suatu provinsi, semakin rendah tingkat ketimpangan pendapatannya. Penelitian ini memberikan bukti empiris bahwa sistem perpajakan yang efektif berperan dalam mendistribusikan kesejahteraan secara lebih merata di tingkat regional. Temuan ini juga mendorong pentingnya reformasi perpajakan yang disesuaikan dengan karakteristik ekonomi daerah untuk mendukung pemerataan pembangunan.
Peran literasi keuangan digital dalam meningkatkan kepatuhan pajak individu di Indonesia: Pendekatan berbasis survei Widyasari, Nila Aristiani; Wisnuputra, Deandra Muhammad; Wahono, Puji; Pahala, Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i1.1451

Abstract

Perkembangan teknologi digital di sektor keuangan telah mengubah cara individu menjalankan kewajiban perpajakan. Namun, rendahnya literasi keuangan digital masih menjadi hambatan dalam meningkatkan kepatuhan pajak, terutama di kalangan wajib pajak orang pribadi non-karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan digital terhadap kepatuhan pajak di Indonesia dengan menggunakan pendekatan survei dan kerangka behavioral economics. Data dikumpulkan dari 400 responden yang aktif menggunakan e-Filing dalam pelaporan pajak. Analisis dilakukan dengan pendekatan kuantitatif melalui regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan digital berpengaruh positif terhadap kepatuhan pajak. Selain itu, faktor lain seperti pendapatan, pendidikan, dan bias perilaku juga berkontribusi terhadap tingkat kepatuhan. Temuan ini menegaskan pentingnya integrasi edukasi digital dan strategi intervensi perilaku dalam kebijakan perpajakan untuk mendorong kepatuhan sukarela di era digital.
Evaluasi efektivitas pajak digital terhadap kepatuhan pajak UMKM di Indonesia: Bukti dari data wajib pajak online Susilowati, Reni; Astuti, Riana Dwi; Wahono, Puji; Pahala, Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i1.1456

Abstract

Transformasi digital dalam administrasi perpajakan menjadi strategi penting pemerintah Indonesia untuk meningkatkan kepatuhan pajak, khususnya di sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk mengevaluasi efektivitas sistem pajak digital dengan fokus pada e-Filing dalam mendorong kepatuhan pajak UMKM di Indonesia. Metode yang digunakan adalah pendekatan kuantitatif dengan desain eksplanatori, menggabungkan data sekunder dari Direktorat Jenderal Pajak, Badan Pusat Statistik, dan Kementerian Koperasi dan UKM, serta data primer hasil survei terhadap 120 pelaku UMKM digital di lima kota besar. Hasil penelitian menunjukkan bahwa literasi digital menjadi faktor paling berpengaruh dalam meningkatkan kepatuhan, diikuti oleh kepercayaan terhadap sistem. Sebaliknya, kompleksitas sistem menjadi hambatan signifikan bagi pelaporan pajak yang tepat waktu. Penelitian ini menyimpulkan bahwa keberhasilan digitalisasi perpajakan tidak hanya ditentukan oleh ketersediaan teknologi, tetapi juga oleh perilaku pengguna. Implikasi kebijakan menekankan pentingnya peningkatan literasi digital, penyederhanaan sistem e-Filing, serta edukasi perpajakan yang lebih berorientasi pada kebutuhan wajib pajak. Temuan ini diharapkan dapat menjadi rujukan dalam merumuskan kebijakan perpajakan digital yang lebih inklusif dan berbasis data.
Insentif pajak dan arus masuk investasi asing langsung (foreign direct investment) di Indonesia: Analisis data panel era pasca-omnibus law Widianingrum, Elita Eradika; Hanifah, Nindya Nurul; Wahono, Puji; Pahala, Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i1.1457

Abstract

Penelitian ini bertujuan untuk mengukur efektivitas insentif fiskal pasca-pengesahan Undang-Undang Cipta Kerja (Omnibus Law) dalam menarik investasi asing langsung (Foreign Direct Investment/FDI) di Indonesia selama periode 2019 hingga 2024. Menggunakan pendekatan kuantitatif dengan model regresi data panel, penelitian ini menganalisis hubungan antara pemberian insentif pajak dan arus masuk FDI pada berbagai sektor prioritas. Variabel kontrol yang digunakan meliputi PDRB sektoral, inflasi, nilai tukar, dan indeks kemudahan berusaha. Hasil penelitian menunjukkan bahwa insentif pajak, seperti tax holiday dan super deduction, memiliki pengaruh positif dan signifikan terhadap FDI. Selain itu, sektor dengan aktivitas ekonomi tinggi juga lebih menarik bagi investor, sedangkan ketidakstabilan makroekonomi seperti inflasi dan depresiasi nilai tukar berdampak negatif. Indeks kemudahan berusaha turut menunjukkan pengaruh positif, menegaskan pentingnya reformasi kelembagaan. Temuan ini menekankan perlunya kebijakan insentif yang selektif, berbasis performa, serta dukungan reformasi struktural dan stabilitas ekonomi untuk menciptakan ekosistem investasi yang berkelanjutan.
Strategic Analysis of the Organization's Vision and Mission in Improving Company Performance and Competitiveness Hermawan, Herman; Ibrahim, Syufriadi; Augustriandi; Pahala, Indra; Handaru, Agung Wahyu
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1149

Abstract

This research aims to analyze the role of organizational vision and mission in improving company performance and competitiveness. Using the literature study method, this research examines various relevant sources to identify how vision and mission can serve as strategic guides in decision-making. The analysis shows that a clear vision and well-defined mission contribute to the creation of a strong organizational culture, increased employee motivation, and the development of effective strategies. In addition, this study found that companies that consistently review and update their vision and mission tend to be more adaptive to market changes and able to maintain a competitive advantage. These findings provide important insights for managers and organizational leaders in formulating result-oriented strategies to improve the overall performance of the company in the era of global competition.
Pengaruh Keadilan, Sanksi, Sistem, serta Teknologi dan Informasi Pajak terhadap Penggelapan Pajak Febriasari, Bakhita Yulistyani; Pahala, Indra; Jaya, Tresno Eka
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.06

Abstract

This study aims to investigate the effect of Tax Fairness, Tax Sanctions, Tax System, and Tax Technology and Information on Tax Evasion, as perceived by Undergraduate Accounting students at Universitas Negeri Jakarta (UNJ). Utilizing a quantitative research method, the study targets the entire population of Undergraduate Accounting students at UNJ. A total of 151 respondents were selected through Purposive Sampling, a non-probability sampling method based on predetermined criteria. Data were gathered using a Likert scale (1 to 5) that included both positively and negatively worded statements derived from various indicators. The collected data were processed and analysed using SPSS software. The results of hypothesis testing indicate that Tax Fairness (X1), Tax Sanctions (X2), Tax System (X3), and Tax Technology and Information (X4) each exert a negative and significant effect on Tax Evasion (Y).
Strategic Analysis of the Organization's Vision and Mission in Improving Company Performance and Competitiveness Hermawan, Herman; Ibrahim, Syufriadi; Augustriandi; Pahala, Indra; Handaru, Agung Wahyu
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1149

Abstract

This research aims to analyze the role of organizational vision and mission in improving company performance and competitiveness. Using the literature study method, this research examines various relevant sources to identify how vision and mission can serve as strategic guides in decision-making. The analysis shows that a clear vision and well-defined mission contribute to the creation of a strong organizational culture, increased employee motivation, and the development of effective strategies. In addition, this study found that companies that consistently review and update their vision and mission tend to be more adaptive to market changes and able to maintain a competitive advantage. These findings provide important insights for managers and organizational leaders in formulating result-oriented strategies to improve the overall performance of the company in the era of global competition.
Analisis Persepsi Kebijakan PPN PMSE, Kenaikan PPN dan Harga Produk Terhadap Keputusan Pembelian Netflix Husna, Qonita Af'idatul; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.11

Abstract

This study aims to analyze the effect of the PPN PMSE policy, PPN increase, and product prices on Netflix purchasing decisions in Indonesia. The implementation of PPN on Electronic System Trading (PMSE), which affects the price of digital services, including Netflix, forms the background of this study. The method used is quantitative with multiple linear regression analysis to test the relationship between these variables. The results indicate that perceptions of the PPN PMSE policy and PPN rate increases significantly influence purchasing decisions, while perceptions of product prices also affect consumer decisions. Practically, companies need to provide clear information about the impact of tax policies on product prices so that consumers understand their contribution to national development. Additionally, companies should design more transparent marketing strategies. Further research is recommended to explore other factors influencing digital service purchase decisions and the impact of price and product quality in the context of digital services.
Studi Bibliometrix Vosviewers dan Literature Review of Scopus 2020-2025 Davita Dewardani; Della Widya Ayu; Puji Wahono; Indra Pahala
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4417

Abstract

This study aims to map the progress of studies on the impact of tax avoidance using a bibliometric approach with the help of VOSviewer software and a literature review from the Scopus database for the period 2020–2025. The analysis was conducted on relevant scientific publications to identify research trends, dominant keywords, collaboration between authors, and the most influential journals and institutions in this topic. The results of the study show a significant increase in the number of publications related to the topic of tax avoidance impact, with a primary focus on issues such as corporate governance, financial performance, and transparency. In addition, it was found that studies on the impact of tax avoidance increasingly involve cross-disciplinary approaches and international collaboration. These findings provide a comprehensive overview of the direction of impact tax avoidance research and can be a strategic reference for academics and policymakers in understanding the implications of tax avoidance practices on the public and private sectors.
Co-Authors Abdul Haris Fatgehipon, Abdul Haris Abrori, Ali ACHMAD FAUZI Adam Zakaria Ade Puspita, Reni Suwandi Adinda Chairunnisa Agung Wahyu Handaru Agus Wibowo Ahmad Najib Aji Ahmadi Sasmi Ajitama, Ombih Akbar, Abdul Azhim Alfarizi, Alwan Harris Ali Abrori Ameliyaningsih, Tri Anggreini, Anisya Anisya Anggreini Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arenal Arenal Arenal, Arenal Aria, Dimas Fajar Arief, Deysa Rosiana Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi Astuti, Riana Dwi Athmad Eka Prayoga Ati Sumiati Augustriandi Ayu Fatmawati Ayuwinarti Purba Azima, Razy Ulul Bambang Saputra Benedick, Vito Berlianto, Wawan Rudi Budi Priyono Budi Priyono Burnika, Erwin Choirul Anwar Chris Meytaliana, Adellia Davita Dewardani Della Widya Ayu Delvechio, Vieri Densa, Ricky Destria Kurnianti Diah Armeliza Dwi Handarini, Dwi Dwi Hapsoro, Dian Dwi Kismayanti Respati Dwi Kismayanti Respati DWI RAHMAWATI Dzakiyyah Ulfah Wadjaudje Eko Tama Putra Saratian Elis Mediawati, Elis Erlitasari, Tyas Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Evelyne Shafina Evriansyah, Evriansyah Faisal, Alif Fajriyati, Sausan Famela, Zafia Intan Febriasari, Bakhita Yulistyani Fiby Ariza Fitriani, Azmi Gentiga Muhammad Zairin Gera Dhea Guniyati Grace Ombun Meilisa Haidarputra, Alferdio Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul Handaru , Agung Wahyu Handaru, Wahyu Hanifah, Nindya Nurul hasanah, Noor Hendrico, Hendrico HENRY ERYANTO, HENRY Hermawan, Herman Herna, Herna Husna, Qonita Af'idatul Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ibrahim, Syufriadi Ika Febrilia Indah Muliasari Indah Muliasari Iryani, Novi Jadidah, Wanti Nur Joko Suryanto Kamil, Upik Sitti Aslia Karina, Dhiya Syifa Karuniana Dianta Arfiando Sebayang Khairunnisa, Hera Khusniah, Widatul khusnul khotimah Kolin, Maria Delastrada Rina Kresnamurti Rivai P, Agung Kurniati, Destria Kusumaastuti, Maria Ulfah Kusumaningrum, Faradilla Lasmiati Lawalata, Adinda Abigail Stien Lemana, Alifia Harfiani Lili Helmison Lisa Rachmawati Lukman Hakim Mustaqim, Aziz Mardiani, Isni Marpaung, Desi Rahmadani Marsellisa Marsellisa Nindito Maulida, Ulfa Maulidianita, Hervira Merbaka, Zakiyyah Riris Mohamad Rizan Mubarok, Fikri Muhammad Darmawan, Muhammad Muhammad Ihsan Muhammad Rizki Muhammad Yusuf Muhammad Yusuf MUHAMMAD YUSUF Muliasari, Indah Mulyani, Dinda Mulyo, Sadono Munara, Kasra Jaru Murtopo, Purno Mustofa, Usman Musyaffi, Ayatulloh Michael Nariswari, Anindya Nasution Hafifah Nasution, Hafifah Nathania, Stephanie Nimita Candraswari Nindya Novelira N Noura, Ghaniya Noval A, Muhamad Novelira N, Nindya Nur Hamidah, Nur Nur Hasanah, Alifa Shafiya Nur Malikha Ulfah Nuramalia Hasanah Nuramalia Hasanah Nurfalah, Sunita Nurhidayah, Dhea Alifia Pakpahan, Kristina Pakpahan, Kristina Evana Pangesti Lestari, Surya Murni Permatasari, Annisa Aprilia Petrolis Nusa Perdana, Petrolis Nusa Prasetiyaningsih, Endah Prayoga, Athmad Eka Puji Wahono Puji Wahono Pujiastuti Pangestu, Rizma Purba, Ayuwinarti Putra, Arie Anggara R, Tresno Eka Jaya Rachman, Riza Aulia Radina Angganis Radina Angganis Ramadhan, Pinolia Ramadhanti, Nabila Ratna Anggraini Rd. Tuty Sariwulan Rendy Ardiansyah Rendy Ardiansyah Reza Fairuzzabadi Rhofitania, Rhofitania Ria Kurniawati Rida Prihatni Rifki Sudibyo Rismawati Rochmah, Rania Rosyadhi, Rozi Irfan Rr. Ponco Dewi Karyaningsih Ruth Gabirella Apriliana S Suherman Sadono Mulyo safitri, gita Salju Sanjaya, Billy Putra Santi Susanti Saptono, Ari Sari, Mutiara Nilam Sari, Septy Dwi Indah Sary, Zulfadli Ahmad Sasmi, Aji Ahmadi Septian, Anggi Serawati, Silvi Setiawan, uhammad Surya Setyawan, Diki Shafina, Evelyne Shandy Aditya Sididi Sisworini, Endah Siti Farhah Siti Fatimah Zahra Sri Zulaihati Suherdi Suherman Sukmo, Bayu Suparno Suparno Suparno Surya Anugrah Suryadi Suryadi Susanti, Santi Susi Indriyani Susilowati, Reni Susmala, Windy Fatma Sustresia Sihombing Syamsiyah Laela Tunnisa Tathawura, Ramza Tresno Eka Jaya Tresno Eka Jaya Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Tya Sisti Widyastuti Ulupui, IGKA Unggul Purwohedi Usep Suhud Venika Mitha Alfiana Wahono, Puji Wahyu Handaru Widianingrum, Elita Eradika Widyasari, Nila Aristiani Winanto, Rando Windy Fatma Susmala Wirianti Wisnuputra, Deandra Muhammad Yulianto, Imam Dwi Yunika Murdayanti Zairin, Gentiga Muhammad Zakaria, Adam Zakiah, Rizka Zuhdi, Amin