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All Journal Conference In Business, Accounting And Management (Cbam) 2012 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 International Journal of Engagement and Empowerment (IJE2) FOCUS: Journal of Social Studies Berajah Journal Jurnal Arastirma International Journal of Social Service and Research Educoretax 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 Indonesian Journal of Business Analytics (IJBA) 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 PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi 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 JITAA : Journal Of International Taxation, Accounting And Auditing Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Educational and Life Sciences (IJELS) QOSIM: Jurnal Pendidikan, Sosial & Humaniora Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Golden Ratio of Taxation Studies E-JURNAL AKUNTANSI Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos International Journal of Economics and Management Research Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan IJEMA
Indra Pahala
Universitas Negeri Jakarta
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Studi Literatur: Perencanaan Pajak Penghasilan Angsuran Pasal 25 Evriansyah, Evriansyah; Herna, Herna; Pahala, Indra
Jurnal Perpajakan dan Keuangan Publik Vol 2, No 1 (2023): Perpajakan dan Keuangan Publik 2
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.832 KB) | DOI: 10.15575/jpkp.v2i1.24851

Abstract

Effective tax planning is a form of efficiency in corporate income tax burden so as to reduce the amount of installments for article 25 tax payments. The purpose of this study is to find out how effective and efficient tax planning is based on the use of article 25 income tax. This study uses a systematic method to review relevant literature, namely the systematic literature review (SLR) method. The application of this methodology aims to identify, study, evaluate, and interpret related data presented with emerging and interrelated questions. To obtain similar research relevant to the topic, this study uses keywords: tax planning, income tax installments article 25. There are five literature reviews that approach research topics for 2021 and 2022. The results of this study found that each entity has different tax planning according to the type and conditions of the business being run, but has a positive impact, namely efficiency in tax costs so that monthly tax installments become smaller and help companies manage their cash flow.
Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS Arief, Deysa Rosiana; Mardiani, Isni; Zuhdi, Amin; Pahala, Indra; Wahono, Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2301

Abstract

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations. Keywords: income tax, tax management, comparative study
ANALYSIS OF BUDGET MANAGEMENT AND ITS IMPLICATIONS FOR THE ORGANIZATIONAL PERFORMANCE OF THE REGIONAL OFFICE OF THE NATIONAL LAND AGENCY, LAMPUNG PROVINCE Densa, Ricky; Zakaria, Adam; Pahala, Indra
International Journal of Social Service and Research Vol. 4 No. 7 (2024): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i7.838

Abstract

The National Land Agency of Lampung Province (BPN) Regional Office in the Lampung region faces challenges in managing budget absorption due to a top-down planning process and lack of comprehensive planning documents. However, delays in completing certain works funded by Non-Tax State Revenue (PNBP) reveal ongoing challenges in prioritizing programs and ensuring comprehensive performance evaluation. These challenges require improvements in strategic management and budget synchronization to enhance accountability, effectiveness, and the quality of program and activity results. This research uses a qualitative approach using a case study strategy. The results of this research can provide practical and policy contributions to the Regional Office of the BPN Lampung province in an effort to optimize budget and output produced.
PENGARUH KINERJA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK MELALUI UKURAN PERUSAHAAN PADA PERUSAHAAN LQ45 DI IDX Aprilliana, Diar; Ajitama, Ombih; Rachman, Riza Aulia; Wahono, Puji; Pahala, Indra
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.229

Abstract

This study is to determine the effect of company performance on tax avoidance seen from liquidity, profitability and company size which is used as mediation in tax avoidance. The samples used in this study are LQ45 companies listed on the Indonesia Stock Exchange in 2018 - 2022. The results of this study indicate that profitability and liquidity have no positive effect on tax avoidance. However, profitability and liquidity have a positive effect on company size. Meanwhile, company size does not mediate profitability and liquidity on tax avoidance in LQ45 companies listed on the Indonesia Stock Exchange.Key words: Tax Avoidence, Firm size, Liquidity, Profitability 
The Effect of The Number of Taxable Enterprise, Tax Audit, Tax Collection On Value Added Tax Receiving Haidarputra, Alferdio; Pahala, Indra; Muliasari, Indah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.05

Abstract

This study aims to provide empirical evidence about the effect of taxable enterprise, tax audits, tax collection on value added tax revenues.This research uses sampling method with saturated sampling technique. The population in this study used all taxable enterprise registered at KPP Pratama Jakarta Setiabudi Empat. The sample used in this study was 36 data using the Time series data type. The statistical method used is multiple linear regression analysis with SPSS calculator. The results of this study indicate that taxable enterprise, tax audits, and tax collection have an effect on value added tax revenues.
Pengaruh Profitabilitas, Solvabilitas, Aktivitas Aset dan Komite Audit Terhadap Audit Delay di Indonesia Periode 2016-2020 Rochmah, Rania; Pahala, Indra; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.10

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh profitabilitas, solvabilitas, aktivitas aset dan komite audit terhadap audit delay pada perusahaan property dan real estate yang terdaftar di BEI periode 2016-2020. Jenis penelitian ini ialah penelitian kuantitatif dengan data sekunder dalam proses pengumpulan data. Sampel yang digunakan dalam penelitian ini sebanyak 49 perusahaan dengan total 215 data observasi yang diperoleh menggunakan teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini ialah regresi data panel dengan penggunaan alat bantu aplikasi Eviews 12 dalam pengolahannya. Berdasarkan hasil yang diberikan dalam penelitian ini menunjukkan bahwa (1) profitabilitas berpengaruh negatif signifikan terhadap audit delay, (2) solvabilitas berpengaruh negatif signifikan terhadap audit delay, (3) aktivitas aset tidak berpengaruh signifikan terhadap audit delay, dan (4) komite audit berpengaruh positif signifikan terhadap audit delay
Pengaruh Self Efficacy, Pertimbangan Pasar Kerja, dan Pengetahuan Perpajakan Terhadap Minat Memilih Karir Konsultan Pajak Pada Mahasiswa Akuntansi Universitas Negeri Jakarta Rahmawati, Dwi; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.13

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh self efficacy, pertimbangan pasar kerja, dan pengetahuan perpajakan terhadap minat berkarier mahasiswa Akuntansi Universitas Negeri Jakarta sebagai konsultan pajak. Pada penelitian ini sumber data yang digunakan adalah data primer, mahasiswa Akuntansi Universitas Negeri Jakarta akan mengisi kuesioner menggunakan Google Form. Analisis data pada penelitian ini menggunakan model analisis regresi linear berganda. Hasil peneltian menunjukkan bahwa self efficacy dan pertimbangan pasar kerja memiliki pengaruh terhadap minat mahasiswa Akuntansi untuk berkarier sebagai konsultan pajak. Sementara pengetahuan perpajakan tidak berpengaruh terhadap minat mahasiswa Akuntansi untuk berkarier sebagai konsultan pajak.
Pengaruh Profitabilitas, Tingkat Utang, Intensitas Aset Tetap dan Ukuran Perusahaan Terhadap Manajemen Pajak Erlitasari, Tyas; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.01

Abstract

This study aims to determine the effect of profitability, level of debt, intensity of fixed assets and firm size on tax management. Indicators in measuring tax management use the effective tax rate (ETR). The research data uses secondary data in the form of financial statements for LQ45 companies during 2016 to 2020 with a total of 65 observations from 13 companies. Based on the research results obtained: Profitability, Intensity of Fixed Assets and Firm Size have an effect on tax management. While the level of debt has no effect on tax management. Based on the adjusted r-square value of 0.9875, it means that 98.75% of the tax management variables are influenced by the four independent variables in this study. While the remaining 1.25% is influenced by other variables not included in this study. Therefore, further research can add other independent variables such as inventory asset intensity, capital intensity and tax facilities to increase the adjusted r-square value and not limit only LQ45 companies and can add research years to more than 5 years. Keywords: Company Size, Debt Level, Fixed Asset Intensity, Profitability, Tax Management.
The Influence of Audit Fees, The Complexity of The Company's Operations, and Audit Tenure on Audit Report Lag Mubarok, Fikri; Pahala, Indra; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.15

Abstract

This study aims to analyze the influence of audit fees, the complexity of company’s operations, and audit tenure on audit report lag in consumer non-cyclical sector companies for the period 2018 – 2021. This type of research is quantitative research and the data used is secondary data. The samples used in this study were 33 companies with a total of 132 observational data obtained using a purposive sampling technique. The analytical method used in this study is panel data regression using the E-views 12 application. The results of this study indicate that audit fees and audit tenure have no significant effect on audit report lag, while the complexity of company operations has a significant positive effect on audit report lag.
Pengaruh Budaya Organisasi, Audit Internal, dan Pengendalian Internal terhadap Penerapan GCG Aria, Dimas Fajar; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.12

Abstract

This study aims to analyze the influence of organizational culture, internal audit and internal control on the implementation of good coprorate governance (GCG). This study used primary data in the form of questionnaire data obtained from the Perusahaan Umum Pengangkutan Penumpang Djakarta. The data collection technique is the technique of distributing questionnaires which are distributed to the research sample locations. The purposive sampling technique was used as a sampling technique with employees who were at employee grades 1-18 from the research sample. The analytical method used in this study used multiple linear regression analysis using the Statistical Program for Social Science (SPSS) 25 software. The results showed that organizational culture has a positive effect on GCG, internal audit has a positive effect on GCG and internal control has a positive effect on GCG. negative towards GCG.
Co-Authors abdul haris Fatgehipon Abrori, Ali ACHMAD FAUZI Adam Zakaria Adinda Chairunnisa Agung Wahyu Handaru Agus Wibowo Ahmad Najib Aji Ahmadi Sasmi Ajitama, Ombih Akbar, Abdul Azhim Alfarizi, Alwan Harris Ali Abrori Alvin David P Sitorus Amazya Ravista Amelia Azwar Ameliyaningsih, Tri Anisya Anggreini Annisa Aulia Annisya Fauziah Audila Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arenal Arenal Aria, Dimas Fajar Arief, Deysa Rosiana Arif Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi 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 Deandra Muhammad Wisnuputra Della Widya Ayu Delvechio, Vieri Densa, Ricky Destria Kurnianti Diah Armeliza Donna Uli Nainggolan Dwi Handarini, Dwi Dwi Hapsoro, Dian Dwi Kismayanti Respati Dwi Kismayanti Respati DWI RAHMAWATI Dzakiyyah Ulfah Wadjaudje Eko Tama Putra Saratian Elis Mediawati, Elis Elita Eradika Widianingrum Erlitasari, Tyas Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Evelyne Shafina Evelyne Shafina Evriansyah, Evriansyah Faisal, Alif Fajriyati, Sausan Famela, Zafia Intan Faradilla Kusumaningrum Febriasari, Bakhita Yulistyani Feren Feren Fiby Ariza Fikri Ramadhan Fitriani, Azmi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gera Dhea Guniyati Grace Ombun Meilisa Haidarputra, Alferdio Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul hasanah, Noor Hendrico, Hendrico HENRY ERYANTO, HENRY Hermawan, Herman Herna, Herna Hilmun Azzahro Husna, Qonita Af'idatul Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ibrahim, Syufriadi IGKA Ulupui Ika Febrilia Indah Muliasari Indah Muliasari Ingka Ulupui Iryani, Novi Jadidah, Wanti Nur Joko Suryanto Julfikar Setiadi Julia Dwi Nuritha Siregar 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 Lasmiati Lawalata, Adinda Abigail Stien Lemana, Alifia Harfiani Lili Fitriani Lili Helmison Lisa Rachmawati Lukman Hakim Mustaqim, Aziz Mahfirah, Titis Fatarina Mardiani, Isni Marpaung, Desi Rahmadani Marsellisa Marsellisa Nindito Maulida, Ulfa Maulidianita, Hervira Merbaka, Zakiyyah Riris Meta Nisfia Falah Mohamad Rizan Mubarok, Fikri Muhammad Darmawan, Muhammad Muhammad Rizki Muhammad Yaser Alfarisy Muhammad Yusuf MUHAMMAD YUSUF Muhammad Yusuf Muhammad Yusuf Muliasari, Indah Mulyani, Dinda Mulyo, Sadono Munara, Kasra Jaru Murtopo, Purno Mustofa, Usman Musyaffi, Ayatulloh Michael Nadhira Choirunnisa Nariswari, Anindya Nasution Hafifah Nasution, Hafifah Nathania, Stephanie Nila Aristiani Widyasari Nimita Candraswari Nindya Novelira N Nindya Nurul Hanifah 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 Poppy Rahayu Prasetiyaningsih, Endah Prayoga, Athmad Eka Puji Wahono Puji Wahono Puji Wahono Puji Wahono Puji Wahono Puji Yuniarti Pujiastuti Pangestu, Rizma Purba, Ayuwinarti Puspita, Reni Suwandi Ade Putra, Arie Anggara Putri Shilamaya R, Tresno Eka Jaya Rachman, Riza Aulia Radina Angganis Radina Angganis Ramadhan, Pinolia Ramadhanti, Nabila Ratna Anggraini Rd. Tuty Sariwulan Rendy Ardiansyah Reni Susilowati Revalina Rae Ramdanisya Reza Fairuzzabadi Rhofitania, Rhofitania Ria Kurniawati Riana Dwi Astuti Rida Prihatni Rifki Sudibyo Rismawati Riza Aulia Rachman Rizqy Aziz Basuki Rochma Sudiati Rochma Sudiati Rochmah, Rania Rosyadhi, Rozi Irfan Rr Sheilla Novita Ellysa Putri Rr. Ponco Dewi Karyaningsih Ruth Gabirella Apriliana S Suherman Sabrina Fitrianti Sadono Mulyo safitri, gita Salju Salsabila Zalfa Azhar Sanjaya, Billy Putra Santi Susanti Saptono, Ari Sari Widyaningtyas Putri 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 Susmala, Windy Fatma Sustresia Sihombing Syamsiyah Laela Tunnisa Syamsiyah Laela Tunnisa Tathawura, Ramza Tresno Eka Jaya Tresno Eka Jaya Tresno Eka Jaya R Tresno Eka Jaya, Tresno Eka Tri Ameliyaningsih Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Tya Sisti Widyastuti Umi Widyastuti Unggul Purwohedi Usep Suhud Venika Mitha Alfiana Wahono, Puji Wahyu Handaru Wanti Nur Jadidah Wastuti, Wahyu Widya Parimita, Widya Winanto, Rando Windy Fatma Susmala Windy Fatma Susmala Wirianti Yulianto, Imam Dwi Yunika Murdayanti Yureza Rian Wibowo Zairin, Gentiga Muhammad Zakaria, Adam Zakiah, Rizka Zuhdi, Amin Zulfadli Ahmad Sary