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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 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 JAKA (Jurnal Akuntansi, Keuangan dan Auditing) 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
Indra Pahala
Universitas Negeri Jakarta
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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.
Empowering the Student through Social Media and Financial Management Plan Templates for Universities in Southeast Asia Ika Febrilia; Ratna Anggraini; Shandy Aditya; Tuty Sariwulan; Agung Wahyu Handaru; I Gusti Ketut Agung Ulupui; Puji Wahono; Ati Sumiati; Rida Prihatni; Suherdi; Indra Pahala; Destria Kurnianti
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2024): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v9i1.13909

Abstract

Planning from various aspects is crucial in running a business. Planning is done so that an entrepreneur can achieve optimal results and profit. One type of planning that can be utilized in line with the increasingly widespread development of digital marketing is from the side of Social Media and the Financial Management Plan. But unfortunately, not many entrepreneurs, either those who are just starting a business or are currently running a business, apply this type of planning. In fact, by using good planning, an entrepreneur can maximize brand promotion and financial management that they manage. The community service team provides templates and training on the utilization/use of the Social Media Plan and Financial Management Plan Templates to students interested in entrepreneurship (studentpreneurs). The training was conducted through Zoom Meetings at three universities in Southeast Asia (Universitas Negeri Jakarta – Indonesia, Universiti Malaysia Sabah – Malaysia, and Valaya Alongkorn Rajabhat University – Thailand). As many as 85.7% of participants have never used a template similar to a Social Media Plan; 2) There are 77.1% of participants who have never used a template such as a Financial Management Plan; 3) 100% of participants felt that the two templates were handy, and they were interested in using the templates.
LITERATURE REVIEW: THE INFLUENCE OF DETERMINANTS OF MSME TAX COMPLIANCE Sadono Mulyo; Evelyne Shafina; Ayuwinarti Purba; Indra Pahala; Puji Wahono
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.
ANALYSIS OF CASE STUDY ON TAX DISPUTE OVER SALES DISCOUNTS ON INCOME TAX AND VAT: REVIEW OF LEGAL AND FINANCIAL IMPLICATIONS Fiby Ariza; Windy Fatma Susmala; Nindya Novelira N; Puji Wahono; Indra Pahala
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.
KEPUTUSAN TRANSFER PRICING : PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS: TRANSFER PRICING DECISIONS: THE EFFECT OF TAX EXPENSE, DEBT CONTRACTS, AND PROFITABILITY Dinda Mulyani; Indra Pahala; Hafifah Nasution
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.35-51

Abstract

Transfer pricing is the practice of determining the price of goods, services, or assets transferred from one company to another company that has a linkage or special relationship. Transfer pricing can be done either by affiliated companies integrated under the same management or by different companies but have a special relationship, both at the domestic and international levels. The aim of this research is to test the influence of tax burdens, debt contract, and profitability on transfer pricing decision in energy sector companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 19 companies and 57 observation from 2020-2022. This research uses panel data regression analysis. The choice of this technique is because the research data is a panel that combines cross section and time series data types. The tool used to support data analysis in this study is Eviews software. The result shows that tax burdens have an influence on transfer pricing decision, while debt contact and profitability have not influence on transfer pricing decision. This is due a business decision driven by impact of the COVID-19 pandemic that cause the economy collapse
Pengaruh Kompetensi, Profesionalisme, Pengalaman Kerja Dan Etika Auditor Terhadap Kualitas Audit (Studi Kasus Pada Auditorat Utama Keuangan Negara III Badan Pemeriksa Keuangan Republik Indonesia): Studi Kasus pada Auditorat Utama Keuangan Negara III Badan Pemeriksa Keuangan Republik Indonesia Sisworini, Endah; Zakaria, Adam; Pahala, Indra
Jurnal Acitya Ardana Vol 4 No 1 (2024): Dinamika Kebijakan Publik VII
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jaa.v4i1.2755

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Kompetensi, Profesionalisme, Pengalaman Kerja dan Etika Auditor terhadap Kualitas Audit Pada Auditorat Utama Keuangan Negara III Badan Pemeriksa Keuangan Republik Indonesia. Populasi dalam Penelitian ini adalah 277 Auditor yang terdapat pada AKN III BPK RI yang masih aktif bekerja sebagai auditor. Metode penelitian ini menggunakan sampel 74 responden dengan kriteria auditor yang memiliki masa kerja minimal dua tahun, dan dipilih secara acak tanpa memperhatikan strata di dalam populasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil dari penelitian ini adalah : (1) Tidak terdapat pengaruh yang signifikan antara kompetensi terhadap kualitas audit Pada AKN III BPK RI, hal ini ditunjukkan oleh nilai signifikansi kompetensi yaitu 0,571 < 0,05 (2) Terdapat pengaruh yang signifikan antara profesionalisme terhadap kualitas audit Pada AKN III BPK RI, hal ini ditunjukkan oleh nilai signifikansi profesionalisme yaitu 0,002 < 0,05 (3) Terdapat pengaruh yang signifikan antara pengalaman kerja terhadap kualitas audit Pada AKN III BPK RI, hal ini ditunjukkan oleh nilai signifikansi pengalaman kerja yaitu 0,011 < 0,05. (4) Terdapat pengaruh yang signifikan antara etika auditor terhadap kualitas audit Pada AKN III BPK RI, hal ini ditunjukkan oleh nilai signifikansi etika auditor yaitu 0,000 < 0,05.
Pengaruh Profitabilitas, Leverage, Intensitas Aset Tetap Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Syamsiyah Laela Tunnisa; Indra Pahala; Muhammad Yusuf
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1471

Abstract

This research aims to find out how profitability, leverage, fixed asset intensity and sales growth influence tax avoidance. The population used in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Data collection uses documentation techniques obtained from the official website of the Indonesia Stock Exchange (BEI) via the link www.idx.co.id. Sample selection used purposive sampling technique. The samples obtained in accordance with the established criteria were 35 companies. The data analysis method uses panel data regression using Eviews 12 software. The results of hypothesis testing show that profitability has an effect on tax avoidance, while leverage, fixed asset intensity and sales growth have no effect on tax avoidance.
Implementasi Pengajuan Penurunan PPh Pasal 25 : Tahun 2020-2024 di Indonesia (Systematic Literature Review) Hasanah, Noor; Kolin, Maria Delastrada Rina; Noval A, Muhamad; Wahono, Puji; Pahala, Indra
TEACHING AND LEARNING JOURNAL OF MANDALIKA (TEACHER) e- ISSN 2721-9666 Vol. 4 No. 2 (2024)
Publisher : INSTITUT PENELITIAN DAN PENGEMBANGAN MANDALIKA INDONESIA (IP2MI)

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

Abstract

The rules and procedures for filing income tax relief have been regulated by the government in Article 25. The purpose of this study was to determine how the process of filing an application for reduction of income tax installment Article 25. Taxpayers can file if they experience: a significant decrease in income, business losses, unexpected expenses, and certain events that cause OP taxpayers to experience financial difficulties. Although it has been regulated, problems and knowledge gaps still occur among taxpayers. This causes the potential for reduced state tax revenue and Taxpayers entitled to a decrease in Income Tax Article 25 can not take advantage of their rights. Therefore, research related to this theme is needed, to understand the applicable tax provisions and fulfill their obligations in paying Article 25 Income Tax in an orderly and timely manner.
Pelatihan Keterampilan Dasar Penulisan Ilmiah dan Publikasi untuk Meningkatkan Kompetensi Penelitian Yusuf, Muhammad; Pahala, Indra; Ulupui, I Gusti Ketut Agung; Muliasari, Indah; Marsellisa; Hasanah, Nuramalia; R, Tresno Eka Jaya; Sasmi, Aji Ahmadi; Zairin, Gentiga Muhammad
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 6 No. 2 (2022): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.006.2.12

Abstract

The purpose of community service is the achievement of the tri dharma of higher education by providing knowledge that can be applied by the community. This training aims to encourages the academic community to play an active role in research activities. By the theme of the event, this activity is also present to provide benefits in the form of education for both lecturers and students in preparing themselves to make a scientific journal. The Community Service Team held initial discussions with several lecturers from several universities that have cooperation with the Faculty of Economics, Jakarta State University such as YKPN Polytechnic University Yogyakarta, STABN Raden Wijaya Wonogiri, STIE Pertiwi, STIAB Jinarakkhita Lampung, Podomoro University, Dian Nusantara University, Gunung Swaadaya University. Teak. The partners discussed their desire to receive the Basic Skills Training for Scientific Writing and Publication to Improve Research Competence. The method used is qualitative with descriptive analysis techniques. This activity is carried out so that partners can have basic skills in writing scientific papers and publications in international journals. The result of training in writing articles and scientific publications is to improve the quality of research in universities that have an impact on society.
ANALISIS PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Rhofitania, Rhofitania; Sary, Zulfadli Ahmad; Pahala, Indra
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 2 (2023): Jurnal Pabean Volume 5 No 2, Juli 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i2.428

Abstract

Co-Authors abdul haris Fatgehipon 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 Ali Abrori Ameliyaningsih, Tri Anggreini, Anisya Anisya Anggreini Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arenal Arenal Aria, Dimas Fajar Arief, Deysa Rosiana Aripin Armazy, Tejan Dayyan Astuti, Riana Dwi Athmad Eka Prayoga Athmad Eka Prayoga Ati Sumiati Augustriandi Ayu Fatmawati Ayuwinarti Purba Azima, Razy Ulul Bambang Saputra Benedick, Vito Berlianto, Wawan Rudi Budi Priyono Burnika, Erwin Choirul Anwar Chris Meytaliana, Adellia Davita Dewardani Della Widya Ayu Delvechio, Vieri Densa, Ricky Destria Kurnianti Diah Armeliza Dinda Mulyani 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 Hafifah Nasution Haidarputra, Alferdio Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul 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 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 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 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 Puji Wahono Puji Wahono Puji Wahono Pujiastuti Pangestu, Rizma 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 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 Shandy Aditya Sididi Sisworini, Endah Siti Farhah Siti Fatimah Zahra Sri Zulaihati Suherdi 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