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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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Kajian Tax Planning PPH 21 tentang Tarif Pemotong Pajak Penghasilan Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa atau Kegiatan Wajib Pajak Orang Pribadi Nurhidayah, Dhea Alifia; Setiawan, uhammad Surya; Noura, Ghaniya; Wahono, Puji; Pahala, Indra
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

The aim of this research is to examine the impact of changes in the taxation regulations for Income Tax Article 21 (PPh Article 21), since the enactment of PP 58 of 2023 as a replacement for the Director General of Taxation Regulation no. PER/16/PJ/2016. The method used in this research is a type of quantitative descriptive research using a comparative study approach. The variable studied is tax planning as variable X, while variable Y is income tax. The data collection technique in this research is document review, namely reviewing financial reports from the Independent Education Accreditation Institute (LAMDIK). Data analysis and processing The technique used is calculating the amount of PPh Article 21 for employees through tax planning for PPh Article 21 using the Director General of Taxes Regulation PER/16/PJ/2026 and PP 58 of 2023 approach. By implementing the calculation of PPh Article 21 using PP 58, it was found easier and simpler because there is no need to consider income that must be annualized as per the calculation method using Regulation of the Director General of Taxes PER No.16/PJ/2016. Furthermore, from the perspective of income tax planning, it is easier to do because the tax rate (TER) as determined by PP 58 of 2023 is a tax rate using the single rate method. Keywords: , Income Tax Management, Tax Planning Income Tax Article 21.
PENYELESAIAN SENGKETA PAJAK: STUDI LITERATUR DAN REFORMASI PERPAJAKAN DI INDONESIA Lukman Hakim Mustaqim, Aziz; Ihsan, Muhammad; Wahono, Puji; Pahala, Indra
Berajah Journal Vol. 4 No. 9 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i9.469

Abstract

The purpose of this research is to examine the processes via which taxpayers and tax authorities in Indonesia resolve disputes over tax matters. A common source of conflict in the tax system is the ability of taxpayers to challenge judgments made by tax officials. This study employs a Systematic Literature Review (SLR) approach, which entails gathering and evaluating literature on tax dispute settlement. After determining which reputable journals are appropriate for SLR, the next steps are to assess and synthesise the results. Lack of accountability, effectiveness, and transparency in current processes is one of the key problems with tax dispute resolution, according to the report. The report concludes that changes to the tax system are necessary, and suggests implementing cooperative compliance principles to make the system more equitable and increase taxpayer happiness. Better and more equitable tax policy for Indonesia could be in the works thanks to this study's findings.
Analysis of the Impact of Earnings Management and Sustainability Report on Tax Aggressiveness Winanto, Rando; Armazy, Tejan Dayyan; Serawati, Silvi; Pahala, Indra; Wahono, Puji
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.623

Abstract

This study aims to identify the impact of Earnings Management and Sustainability Report on Tax Aggressiveness. The research method used in this study is quantitative. The subjects in this study used a sample of 3 (three) manufacturing companies that have been registered and licensed on the Indonesia Stock Exchange. The data collection method uses sustainability report records and annual financial reports uploaded to the Indonesia Stock Exchange and sustainability reports that can be downloaded from the company's website for the 2018-20 22 analysis period. The data analysis method used in this study is the regression test using SPSS Version 22 to process and analyze the data. The value of the Earning Management variable (X 1 ) has a T value of 4.505 and is greater than the 5% significance value of 2.178. In addition, the test on the Earning Management variable (X 1 ) shows a value of -4.505. This indicates that an increase in earnings management efficiency can significantly decrease Tax Aggressiveness by 450.5%. However, the Sustainability Report (X 2 ) does not significantly affect Tax Aggressiveness with a test value of 0.313 smaller than the 5% significance value of 2.178, indicating that for every 1% increase in Sustainability Report, there is a 31.3% increase in the value of Tax Aggressiveness.
Pengaruh Sifat Machiavellian, Pressure, dan Opportunity Terhadap Kecenderungan Kecurangan Akuntansi Venika Mitha Alfiana; Pahala, Indra; Gurendrawati, Etty
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (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.0601.03

Abstract

This study aims to analyze the influence of Machiavellian traits, pressure and opportunities on accounting fraud tendencies (case study of civil servants in DKI Jakarta). Purposive sampling is the sampling strategy used in this study's quantitative methodologies. The respondents used were 88 Civil Servant (PNS) respondents in the finance department at the DKI Jakarta Regional Revenue Agency. Data collection used was through distributing Google Form questionnaires. Data were processed using SPSS software and analyzed using multiple linear regression analysis. The research results study are: (1) There is a siginificant influence between Machiavellian traits on the tendency for accounting fraud, namely 0,001<0,05. (2) There is a siginificant influence between pressure on the tendency for accounting fraud, namely 0,000<0,05. (3) There is a siginificant influence between opportunity on the tendency for accounting fraud, namely 0,002<0,05.
Analisis Perkembangan Tingkat Utang, Ukuran Perusahaan, dan Arus Kas Operasi Pada Sektor Properti dan Real Estate Selama 5 Tahun Terakhir Pujiastuti Pangestu, Rizma; Pahala, Indra; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (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.0601.05

Abstract

This study aims to analyze the development of debt levels, company size, and operating cash flow in the property and real estate sector over the last 5 years. The method used in this research is descriptive statistical analysis using secondary data from the financial statements of 55 property and real estate companies listed on the IDX during the period 2019-2023. The analysis technique used is the DER as a proxy for debt levels, total assets as a proxy for company size, and the operating cash flow ratio. The results of the study indicate that the debt levels of the sample are still below the industry average, but there is an increase in total assets as a proxy for company size. Meanwhile, the average operating cash flow ratio for companies in this sector is below 1.
STRATEGI PENGHEMATAN PAJAK MELALUI PEMILIHAN BENTUK USAHA Marpaung, Desi Rahmadani; Hakim Mustaqim , Aziz Lukman; Hutagaol, Rismawaty; Wahono, Puji; Pahala, Indra
Tekmapro Vol. 20 No. 1 (2025): TEKMAPRO
Publisher : Program Studi Teknik Industri Universitas Pembangunan Nasional Veteran Jawa Timur

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Abstract

Secara hukum, perusahaan wajib membayar pajak yang diatur dalam parameter undang-undang perpajakan. Melalui perencanaan pajak yang matang, manajemen bank dapat memanfaatkan ketentuan atau celah dalam perpajakan aturan untuk membayar pajak lebih sedikit, membebaskan uang bagi pemegang saham untuk digunakan dan meningkatkan keuangan dan kinerja perusahaan. pemerintah menggunakan berbagai skema perpajakan untuk mengurangi beban pajak wajib pajak. Wajib Pajak yang mengetahui perencanaan pajak yang efisien dapat memanfaatkan keringanan pajak ini dengan menyusun operasi bisnis mereka sehingga mereka dapat melakukannya, memanfaatkannya dan karenanya membayar pajak lebih sedikit. Perencanaan pajak yang banyak dimanfaatkan dalam penghematan pengeluaran pajak salah satunya adalah melalui pemilihan bentuk usaha. Dua hal yang menjadi strategi penghematan pajak melalui pemilihan bentuk usaha dari wajib pajak yakni kepastian hukum dan tarif pajak.
Determinants of Tax Audit Quality: Evidence from Tax Auditors in the North Jakarta Tax Office Indra Pahala; Nasution Hafifah; Radina Angganis; Elis Mediawati; Surya Anugrah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p12

Abstract

The inefficiency of tax audits represents a pressing issue requiring immediate attention. Developing and implementing a systematic, targeted audit strategy is critical to improving audit quality. This study differentiates itself from prior research by emphasizing a distinctive combination of auditor competence, information technology utilization, and professional experience as key determinants of tax audit quality. Focusing on a sample of 150 tax auditors from the North Jakarta Tax Service Office, the study provides localized insights into the benefits of enhancing audit quality. However, it is important to note the limited generalizability of these findings, as the sample is confined to a specific region in Indonesia. The results reveal that while professional experience exerted minimal influence, auditor competence and effective utilization of information technology substantially contributed to improved audit quality. These findings underscore the need for the Tax Service Office to prioritize the enhancement of auditor competence and the strategic adoption of technology to elevate audit standards. The proposed model serves as a practical framework for stakeholders seeking to improve tax audit quality. Nevertheless, further research is recommended to test the applicability of these findings across other regions in Indonesia to ensure broader relevance and effectiveness. Keywords: competence, utilization of ICT, experience, tax audit quality
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.
Pengaruh Kenaikan Tarif PPN, Literasi Pajak, dan Literasi Keuangan Terhadap Potensi Penerimaan Pajak Pertambahan Nilai Jadidah, Wanti Nur; Susmala, Windy Fatma; Wahono, Puji; Pahala, Indra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.88618

Abstract

Kebijakan kenaikan tarif Pajak Pertambahan Nilai (PPN) bertujuan untuk meningkatkan penerimaan negara, namun efektivitasnya masih menjadi perdebatan. Literasi pajak dan literasi keuangan turut berperan dalam menentukan sejauh mana masyarakat memahami dan merespons kebijakan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh kenaikan tarif PPN, literasi pajak, dan literasi keuangan terhadap potensi penerimaan PPN. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada mahasiswa jurusan akuntansi sebagai responden. Data yang diperoleh dianalisis menggunakan teknik regresi linier berganda untuk mengetahui pengaruh masing-masing variabel terhadap potensi penerimaan PPN. Hasil penelitian menunjukkan bahwa kenaikan tarif PPN, literasi pajak dan literasi keuangan tidak memiliki pengaruh signifikan terhadap potensi penerimaan PPN. Kenaikan tarif PPN saja tidak cukup efektif untuk meningkatkan potensi penerimaan PPN. Sebaliknya, upaya peningkatan literasi pajak dapat menjadi strategi yang lebih efektif. Temuan ini memberikan implikasi bagi pemerintah dan otoritas pajak untuk lebih memprioritaskan program edukasi pajak guna meningkatkan kesadaran dan kepatuhan pajak masyarakat. Penelitian ini juga merekomendasikan penelitian lanjutan dengan cakupan variabel yang lebih luas dan metode pengumpulan data yang lebih komprehensif agar dapat memperoleh hasil yang lebih akurat dan representatif.
Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba Adinda Chairunnisa; Indra Pahala; Hafifah Nasution
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p10

Abstract

This study examines the influence of profitability, leverage, firm size, and audit opini on earnings management, in mining sector companies listed on the Indonesia Stock Exchange for the period of 2019-2021. The sampling technique that used in this research is purposive sampling method, and obtained 23 mining companies selected with a total 69 data. Data analysis technique used multiple linear regression with SPSS version 25 program. The results show that profitability and firm size has a significant positive effect with earnings management, while leverage and audit opinion has an insignificant effect with earnings management. Further research can use other variables or by changing the proxies used in this study and by adding more sectors and years of research, so the scope of research data becomes wider. Keywords: Earnings Management; Profitability; Leverage; Firm Size; Audit Opinion
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