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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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering 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 Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Relational and Embedded Leadership for Navigating Structural Conflict: A Strategic Model for Adaptive Organizations Ardiansyah, Rendy; Arenal, Arenal; Priyono, Budi; Pahala, Indra; Handaru, Wahyu
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.820

Abstract

This article develops the Relational and Embedded Strategic Leadership model in response to the limitations of conventional strategic leadership in navigating structural conflicts and adaptive challenges in modern organizations. Through theoretical synthesis and case analysis across sectors including Nokia, Microsoft, Telkom Indonesia, the UK’s NHS, and Finnish & Canada universities, GE, this paper reveals that successful transformation depends more on social relations, distributed leadership roles, and collective sensemaking than on structural control or top-down vision. The proposed model emphasizes dialogic, context-sensitive, and operationally embedded leadership practices. It contributes conceptually to leadership theory by integrating relational and institutional perspectives, while offering practical direction for organizations seeking sustainable change through cross-functional and cross-level participation. Key implications include the need for organizational design that enables distributed leadership, leadership development programs rooted in reflection and empathy, and institutional reforms based on collaboration—particularly in public and higher education sectors.
Adaptive Strategies in Southeast Asia: A Thematic Review on The Evolution of Competition, Cooperation, and Coopetition Arenal, Arenal; Priyono, Budi; Ardiansyah, Rendy; Pahala, Indra; Handaru , Agung Wahyu
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.821

Abstract

This study addresses the growing complexity of strategic interactions within organizations in Southeast Asia, focusing on competition, cooperation, and coopetition across Indonesia, Malaysia, Thailand, and Vietnam. Despite extensive research on individual interaction strategies, a comparative and integrative analysis of these dynamics within varying socio-institutional contexts remains limited. The objective is to systematically compare how these strategic interactions manifest in different countries, influenced by their unique economic structures and institutional pressures. Using a thematic literature review, this study analyzes 38 academic articles employing three theoretical frameworks: Resource-Based View (RBV), Institutional Theory, and the Coopetition Strategy Framework. The findings reveal that Indonesia favors coopetition and cooperation based on social and community values, Malaysia emphasizes competitive strategies supported by digital efficiency, Thailand adopts cooperative strategies aligned with public policy, and Vietnam focuses on academic-industry coopetition to enhance innovation. The study highlights that strategic management in the region results from complex interactions between internal organizational resources and external institutional forces. Practically, this research offers insights for managers and policymakers to design adaptive, context-specific strategies that balance competition and collaboration. Future research is encouraged to extend this integrative framework to other ASEAN countries and explore quantitative approaches to better understand coopetition's impact in emerging sectors.
The Influence of Company Size and Profitability on Tax Avoidance (on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2022 – 2024) Lili Helmison; Reza Fairuzzabadi; Puji Wahono; Indra Pahala
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.465

Abstract

This study aims to analyze the effect of firm size and profitability on tax avoidance practices in mining companies listed on the Indonesia Stock Exchange during the period 2022 to 2024. The research method used is a quantitative approach with multiple linear regression analysis and classical assumption tests to ensure model validity. A total of 18 companies were selected with 49 data used in this analysis. The results show that, simultaneously, firm size and profitability influence tax avoidance. However, partially, both variables do not show a significant effect on tax avoidance. These findings indicate that there are other factors beyond firm size and profitability that affect tax avoidance practices in the mining sector. Therefore, future research is recommended to consider additional variables and to strengthen supervision and transparency in corporate financial reporting to minimize tax avoidance practices.
Perkembangan transfer pricing: Analisis bibliometrik pergeseran dari aspek pajak ke manajemen bisnis Aryanto, Mohammad Suharyadi; Alfarizi, Alwan Harris; 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/co-creation.v4i1.1513

Abstract

Penelitian ini menganalisis evolusi kajian transfer pricing menggunakan pendekatan bibliometrik untuk memetakan pergeseran fokus dari perspektif perpajakan ke arah manajemen bisnis. Dengan menganalisis 269 publikasi ilmiah dari basis data Scopus (2000–2024) melalui perangkat lunak VOSviewer dan Biblioshiny, penelitian ini menemukan adanya perubahan signifikan dalam arah riset. Sebelumnya didominasi oleh isu kepatuhan fiskal dan penghindaran pajak, literatur transfer pricing kini semakin menekankan aspek strategis seperti efisiensi biaya, evaluasi kinerja unit usaha, dan pengelolaan rantai nilai dalam perusahaan multinasional. Temuan ini menunjukkan transformasi transfer pricing dari sekadar instrumen kepatuhan pajak menjadi alat manajemen strategis yang integral dalam tata kelola korporasi global. Analisis co-occurrence keywords, co-citation, dan thematic evolution memperkuat indikasi bahwa pendekatan manajerial semakin memperoleh tempat dalam diskursus akademik. Penelitian ini memberikan kontribusi penting dalam memperluas pemahaman lintas disiplin dan menekankan pentingnya integrasi antara teori perpajakan dan strategi bisnis dalam kebijakan transfer pricing. Namun demikian, keterbatasan penggunaan satu sumber data dan analisis kualitatif terbatas menjadi catatan penting bagi penelitian lanjutan.
Analysis of Competitive Advantages for PT. Bali Sundaram Gera Dhea Guniyati; Agung Wahyu Handaru; Indra Pahala
International Journal of Educational and Life Sciences Vol. 2 No. 7 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i7.2180

Abstract

To remain a leading company in the highly competitive tourism industry in Bali, particularly among Tour & Travel businesses, it is essential for a business to determine the strategies it will implement. By setting the right strategies, the company can advance its business progress. This study aims to assess the internal conditions of PT. Bali Sundaram's travel business based on the Internal Factor Evaluation (IFE) matrix, evaluate the external conditions of the business using the External Factor Evaluation (EFE) matrix, and determine the strategies that should be applied by PT. Bali Sundaram. Data collection for this study was conducted through interviews, direct observations, and questionnaires. The data were analyzed using SWOT analysis (Strengths, Weaknesses, Opportunities, and Threats). The results of the SWOT analysis show that the internal factor analysis (IFAS) score is 2.69 and the external factor analysis (EFAS) score is 3.34. The company is positioned in Quadrant II, which indicates "Growth" and "Build," meaning it should focus on growing and building. Based on the SWOT analysis, the alternative strategies for the company are: (1) expanding market share; (2) developing and enhancing the company's products or services; and (3) maintaining and improving service to business partners.
Apakah Penghindaran Pajak dan Faktor Internal Perusahaan Berpengaruh Terhadap Nilai Perusahaan di Indonesia? Ali Abrori; Puji Wahono; Indra pahala
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.2870

Abstract

Taxes and death, as Benjamin Franklin famously stated, are two certainties in life, including for companies as legal entities. In some cases, taxes significantly impact firm value, particularly through tax avoidance strategies. The success or failure of a company can often be reflected in its firm value. Other factors believed to influence firm value include some firm’s internal factors, such as solvability, company size, profitability, and liquidity. This study aims to examine these factors and their impact on the value of companies listed in the industrial subsector of the Indonesian stock exchange from 2019-2022. Using purposive sampling, a sample of 55 firm-years data was tested using multiple linear regression with SPSS 26. The study found that tax avoidance, proxied by the Effective Tax Rate (ETR), has a negative and significant effect on firm value. Among the four internal factors, only profitability, proxied by Return on Assets (ROA), has a positive and significant impact on company value. The other three variables—solvability proxied by Debt-to-Equity Ratio (DER), company size (SIZE) proxied by total asset, and liquidity proxied by current ratio (CR)—do not significantly affect firm value.
ANALYSIS OF CASE STUDY ON TAX DISPUTE OVER SALES DISCOUNTS ON INCOME TAX AND VAT: REVIEW OF LEGAL AND FINANCIAL IMPLICATIONS Ariza, Fiby; Susmala, Windy Fatma; Novelira N, Nindya; Wahono, Puji; Pahala, Indra
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13454

Abstract

This study delves into a case study on tax disputes over sales discounts on income tax and VAT, The study examines the legal and financial implications of sales discounts in the realm of e-commerce, emphasizing the importance of tax planning in navigating complexities and ensuring compliance with tax regulations. Highlighting the challenges faced by businesses in addressing tax disputes, the analysis offers valuable insights into the impact of sales discounts on income tax and VAT calculations. By exploring the legal framework and financial implications of tax disputes over sales discounts, the study provides a comprehensive overview of the complexities businesses encounter in the digital economy.
LITERATURE REVIEW: THE INFLUENCE OF DETERMINANTS OF MSME TAX COMPLIANCE Mulyo, Sadono; Shafina, Evelyne; Purba, Ayuwinarti; Pahala, Indra; Wahono, Puji
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13455

Abstract

Tax compliance in Micro, Small, and Medium Enterprises (MSMEs) is crucial in strengthening state revenue and creating a conducive business environment. This study employs a literature review method to explore the factors influencing tax compliance in MSMEs, referring to various previous studies conducted in the same domain. The analysis results state that several factors, including economic aspects, knowledge, awareness, trust, policies, social aspects, and technology, have a significant influence. These findings indicate that policy, knowledge, and economic factors play a crucial role in determining the level of tax compliance in MSMEs. Therefore, the recommended recommendations include improving the effectiveness of tax law enforcement, simplifying the payment process, intensifying education programs, and providing incentives to tax-compliant MSMEs.
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