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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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Income Tax Article 21 Planning Strategy for Corporate Tax Burden Efficiency: A Case Study at PT IHP Rosyadhi, Rozi Irfan; Sanjaya, Billy Putra; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.595

Abstract

This study aims to analyze tax planning strategies related to Income Tax Article 21 to improve corporate tax burden efficiency. The research focuses on PT IHP using a descriptive qualitative approach through observation, interviews, and documentation. This study compares three calculation methods of Income Tax Article 21, namely the net method, gross method, and gross-up method. The analysis results indicate that the company currently uses the net method, which causes the tax burden to be non-deductible and reduces fiscal efficiency. Calculation simulations show that the gross method yields the highest tax efficiency with the lowest total tax burden, while also increasing the company’s net profit. Meanwhile, the gross-up method is considered optimal from the employee welfare perspective but increases company costs. Therefore, the gross method is recommended as the most effective tax planning strategy for PT IHP to reduce the tax burden and improve the company’s financial performance.
The Tax Management Strategy for Enhancing the Efficiency of the Tax Burden at PT XYZ Akbar, Abdul Azhim; Sari, Septy Dwi Indah; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.654

Abstract

Taxes are a primary source of state revenue but, on the other hand, can be a burden for companies as they reduce net profit. Therefore, an appropriate tax management strategy is needed to legally minimize the tax burden. This study aims to analyze the tax planning strategies implemented by PT XYZ, a company engaged in human resource solutions. This research employs a qualitative approach through interview techniques to obtain relevant data. The results show that PT XYZ has applied various tax planning strategies, including: deferring revenue recognition for projects that are not yet substantially completed, accurate and complete documentation of tax withholdings, careful management of input and output VAT, grouping non-deductible expenses to avoid tax corrections, optimizing the recognition of deductible expenses, and using the services of tax consultants. All these strategies are carried out in compliance with the prevailing tax regulations in Indonesia, thereby not only reducing the company’s tax burden but also improving its tax compliance.
An Analysis of Challenges and Strategic Optimization in the Implementation of Coretax for Tax Reporting in Indonesia Permatasari, Annisa Aprilia; Ramadhan, Pinolia; Wahono, Puji; Pahala, Indra
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.673

Abstract

This study aims to analyze the challenges faced in the implementation of the CoreTax system by the Directorate General of Taxes (DJP) and to formulate optimization strategies to enhance efficiency and compliance in tax reporting. A qualitative-descriptive approach was employed. The findings indicate that while CoreTax offers various advantages such as data integration, ease of access, and service transparency, its implementation requires gradual adjustments, improvements in technological infrastructure, and the strengthening of human resources to function optimally. The implementation of extensive public outreach, intensive training, and continuous supervision strategies is key to maximizing the benefits of CoreTax in supporting digitally driven tax administration reform. With the right approach, CoreTax is expected to improve taxpayer compliance and optimize state revenue in the future.
Tax Saving Strategies Through the Selection of Business Form Lawalata, Adinda Abigail Stien; Sari, Mutiara Nilam; Tathawura, Ramza; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.700

Abstract

This study aims to analyze tax-saving strategies through the selection of business entity forms in Indonesia. The analysis focuses on four types of entities: Limited Liability Company (PT), Limited Partnership (CV), cooperative, and foundation, each of which has distinct tax treatments and legal structures. The method used is qualitative descriptive with a literature review approach, utilizing relevant sources published between 2020 and 2025. The results show that choosing the appropriate business entity form can serve as an effective, legal, and sustainable tax planning strategy. A PT offers legal certainty but comes with higher tax and administrative burdens. A CV is more flexible and suitable for MSMEs, benefiting from a lighter final tax rate. Cooperatives receive fiscal incentives on retained earnings (SHU), while foundations have potential tax exemptions for social activities. Therefore, the selection of a business entity should take into account legal aspects, fiscal considerations, and long-term operational goals.
Fiscal loss as a tax planning strategy in Indonesia Putra, Arie Anggara; Saputra, Bambang; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.702

Abstract

This study aims to analyze tax planning strategies related to fiscal losses and business closure within the framework of Indonesian taxation law. Fiscal loss, if not properly managed, can lead to suboptimal tax positions for corporate taxpayers, particularly in the context of business termination or restructuring. Through a normative juridical approach combined with case-based analysis, this paper examines several strategic alternatives, including the revaluation of fixed assets to align book and tax values, corporate mergers as a means to utilize carried-forward fiscal losses, and the procedures for Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Confirmation Number (NPPKP) deregistration. These methods are evaluated in terms of their legal basis, practical implementation, and potential tax efficiency outcomes. The findings suggest that with appropriate planning and compliance, taxpayers can mitigate fiscal burdens, optimize the use of past losses, and ensure a lawful and efficient exit from business operations. The study contributes to the understanding of tax planning as a crucial component of corporate financial strategy, particularly in scenarios involving financial distress or liquidation.
The Analysis of the Implementation of Tax Planning to Optimize the Payment of Value Added Tax (VAT) Payable Septian, Anggi; Hakim, Utsman Abdul; Wahono, Puji; Pahala, Indra
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.764

Abstract

Tax Planning is one of the methods used by taxpayers to minimize taxes in order to gain significant benefits. Every taxpayer registered as a Taxable Entrepreneur (PKP) has an obligation to pay and report Value Added Tax (VAT). In addition to these obligations, taxpayers also have the right to engage in tax planning for the VAT they report, as long as it complies with the Minister of Finance Regulations (PMK) and Government Regulations (PER). Companies such as PT Prima Widodo Makmur, PT Transworld Solution Jakarta Selatan, and PT MM have implemented tax planning or management planning strategies for VAT, with the objective of minimizing tax payments to obtain significant financial advantages. This study uses the Systematic Literature Review technique to examine the strategies employed by these three companies.
Service diversification and supply chain integration strategies in optimizing the sea toll and pioneer shipping programs Berlianto, Wawan Rudi; Iryani, Novi; Pangesti Lestari, Surya Murni; Pahala, Indra; Handaru, Agung Wahyu
Jurnal Mantik Vol. 9 No. 1 (2025): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i5.6278

Abstract

Indonesia, as the world's largest archipelagic state, faces chronic logistical challenges, particularly in the frontier, Remote, Disadvantaged, and Border Areas . The purpose of this study is to investigate how service diversification and vertical-horizontal integration strategies can be applied to optimize Indonesia’s maritime logistics programs. Government-initiated programs such as the Sea Toll and Pioneer Shipping aim to reduce regional disparities by subsidizing maritime logistics. However, the effectiveness of these programs is undermined by systemic fragmentation, low return cargo rates, and weak institutional coordination. This literature review evaluates strategic approaches based on service diversification and supply chain integration, drawing from theoretical frameworks including Ansoff’s Matrix, Porter’s Value Chain, Institutional Theory, and the Resource-Based View. By synthesizing recent international studies, this article presents a comprehensive strategy to enhance program impact and support inclusive, efficient maritime connectivity in Indonesia. The findings highlight the importance of integrating digital logistics systems, expanding multimodal service access (such as LCL and reefer logistics), and aligning institutional coordination across stakeholders. These strategies reduce cost disparities and strengthen logistics performance in underserved maritime regions
Coretax sebagai alat strategis dalam perencanaan pajak di Indonesia: potensi dan tantangan transformasi sistem perpajakan nasional Mustofa, Usman; Sukmo, Bayu; 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.v4i1.1523

Abstract

Coretax sebagai bagian dari Proyek Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP), hadir untuk menggantikan berbagai aplikasi perpajakan yang sebelumnya terpisah, dengan sistem terintegrasi berbasis data yang memungkinkan pemrosesan real-time, analisis big data, serta penguatan keamanan informasi fiskal. Artikel ini bertujuan untuk mengkaji peran strategis Coretax dalam mendukung perencanaan pajak (tax planning) perusahaan, serta mengidentifikasi tantangan yang muncul dalam implementasinya. Dengan menggunakan pendekatan analisis tematik terhadap berbagai literatur, regulasi, dan studi empiris, artikel ini menemukan bahwa Coretax tidak hanya menyederhanakan administrasi pajak, tetapi juga memberikan peluang bagi perusahaan untuk menyusun strategi perpajakan yang lebih adaptif dan efisien. Namun, sejumlah hambatan masih dihadapi, seperti keterbatasan infrastruktur teknis, kesenjangan literasi digital, serta perlunya dukungan kelembagaan dan regulasi yang komprehensif. Hasil kajian ini memberikan kontribusi bagi pengembangan kebijakan perpajakan digital dan membuka ruang penelitian lanjutan terkait efektivitas Coretax dalam berbagai sektor usaha.
Corporate Tax Planning Strategies: The Role of Shell Companies in Tax Havens and Their Impact on Emerging Markets Saratian, Eko Tama; Murtopo, Purno; Yulianto, Imam Dwi; Pahala, Indra; Handaru, Agung Wahyu
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4461

Abstract

This study examines tax planning strategies employed by multinational corporations, focusing on the role of shell companies in tax havens and their impact on emerging markets. Using a systematic literature review approach, the research explores various tax planning techniques such as transfer pricing, profit shifting, and the utilization of international tax treaties to optimize tax liabilities. The findings indicate that these practices contribute to significant tax revenue losses in emerging economies, affecting fiscal stability and economic growth. Despite the implementation of international regulations such as the OECD’s Base Erosion and Profit Shifting (BEPS) initiative to curb tax avoidance, multinational corporations continue to adapt with new strategies. This study recommends enhancing tax transparency, strengthening international cooperation, and reforming tax policies in emerging markets to mitigate the adverse effects of corporate tax avoidance.
PENGARUH INSENTIF PAJAK UNTUK BIDANG TERTENTU Ihsan, Muhammad; Lukman Hakim Mustaqim, Aziz; Pahala, Indra; Wahono, Puji
Berajah Journal Vol. 4 No. 7 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i7.441

Abstract

This study analyzes the influence of tax incentives on investment decisions in the upstream oil and gas sector in Indonesia, as well as their implications for social justice and state sovereignty. Using the Systematic Literature Review (SLR) approach, this study identifies and evaluates studies related to tax incentives and profit-sharing contracts. The results show that the gross split contract scheme, which replaces the cost recovery scheme, is expected to increase transparency and efficiency in natural resource management. Although designed to attract investment by reducing risk, challenges such as regulatory uncertainty and environmental issues remain. This study found that tax incentives have a positive and significant influence on investment interest, potentially increasing state revenue. However, there are concerns that the scheme could discourage investment in high-cost projects, risking affecting the national economy and energy security. Policy recommendations include the evaluation and adjustment of tax incentive policies, as well as dialogue between the government, contractors, and the community to reach mutually beneficial agreements.
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