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All Journal Conference In Business, Accounting And Management (Cbam) 2012 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 International Journal of Engagement and Empowerment (IJE2) 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 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 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 Journal of International Accounting, Taxation and Information Systems Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos International Journal of Economics and Management Research Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Indra Pahala
Universitas Negeri Jakarta
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Tax Management of Related Parties: A Literature Review on Transfer Pricing Practices and Regulations in Indonesia Fajriyati, Sausan; Nurfalah, Sunita; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (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.v4i5.536

Abstract

Transfer pricing practices have become a central focus in international taxation as a common tax planning strategy employed by multinational corporations. In Indonesia, regulations related to transfer pricing have undergone significant developments in an effort to align with international standards. Through a comprehensive analysis of recent literature, this article examines tax management concerning related party transactions, focusing on three main aspects: the concept of related parties in taxation, tax regulations on intercompany transactions, and fair price determination mechanisms. The main findings indicate that although Indonesia's transfer pricing regulations have adopted OECD standards, their implementation still faces challenges such as limited comparable data and the complexity of related party transactions. This article also identifies effective strategies in tax management for related parties, including the application of Advance Pricing Agreements (APA) and comprehensive transfer pricing documentation.
Strategies for Legally Reducing Tax Liabilities Azima, Razy Ulul; Famela, Zafia Intan; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (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.v4i5.573

Abstract

This article discusses various legal methods that taxpayers can use to reduce their tax burden through tax planning. Tax is a mandatory and coercive payment used for national development. Tax planning is essential for minimizing tax liabilities in accordance with applicable regulations, as taxes can reduce a company’s net profit and cash flow. The primary objective is to save on taxes and reduce the amount of tax paid, as long as it is done legally and without violating tax laws. Strategies such as securing business contracts, optimizing tax credits, applying for a reduction in Article 25 income tax installments, and deferring or paying taxes in installments are discussed. These methods serve as initial steps in effective tax management. They help maintain operational efficiency and ensure compliance with tax regulations. It is crucial to adhere to tax laws to avoid penalties or fines.
Taxation of Special Transactions Najib, Ahmad; Pakpahan, Kristina Evana; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (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.v4i5.579

Abstract

This study comprehensively examines the application of taxation in special transactions in Indonesia, including Build-Operate-Transfer (BOT) cooperation models, finance leases with purchase options, joint operations, and foundations. The research is motivated by the complexity of regulations and the challenges in applying tax rules to special transactions commonly used by business entities and nonprofit organizations in Indonesia. This study employs a descriptive qualitative method with a literature study approach, reviewing laws and regulations, academic literature, and previous research findings to gain a deep understanding of the normative aspects and practical implementation of taxation in the field. The findings indicate that the taxation of BOT schemes has gained legal certainty through Government Regulation No. 34/2017, which classifies all income as rental income subject to a final tax of 10% based on market value or the highest NJOP (government-assessed property value). For finance leases with purchase options, tax regulations specifically address income tax and VAT treatment; however, challenges remain in practice, particularly in asset depreciation and expense recognition, especially in cases of bankruptcy or changes in the lease term. Joint operations face the risk of double taxation due to the lack of specific regulations governing intra-KSO (joint operation) transactions, leading to potential tax redundancy and inefficiencies in tax administration. Meanwhile, foundations engaged in the education sector have fulfilled their administrative tax obligations; however, the utilization of available tax facilities remains suboptimal, resulting in less-than-optimal income tax efficiency. These findings highlight the need for regulatory harmonization, enhanced outreach, and capacity building for business actors and organizations to better understand and utilize tax provisions for special transactions. This research is expected to serve as a useful reference for stakeholders in supporting relevant policy analysis and formulation aimed at improving tax effectiveness and compliance in Indonesia.
The Role of Digital Coretax Technology in Enhancing Corporate Income Tax Compliance Khusniah, Widatul; Merbaka, Zakiyyah Riris; 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.v4i6.584

Abstract

This study aims to examine the role of the Digital Coretax system in improving Corporate Income Tax (CIT) compliance in Indonesia. The methodology employed is a literature review by analyzing various academic sources, tax regulations, and official reports and publications from the Directorate General of Taxes (DGT). The findings indicate that the implementation of Digital Coretax has had a positive impact on tax administration efficiency, increased reporting transparency, and enhanced monitoring of corporate taxpayer compliance through digital-based data integration and risk analysis. However, challenges such as technological infrastructure readiness, users’ digital literacy, and inter-agency coordination still influence the system’s effectiveness. Therefore, this study concludes by emphasizing the importance of strengthening regulatory support, providing continuous education for taxpayers and tax officers, and optimizing system features to achieve sustainable tax compliance.
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.
Co-Authors Abdul Haris Fatgehipon, Abdul Haris Abrori, Ali ACHMAD FAUZI 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 Amazya Ravista 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 Feren, Feren Fiby Ariza Fitriani, Azmi Gatot Nazir Ahmad 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 IGKA Ulupui Ika Febrilia Indah Muliasari Indah Muliasari Ingka Ulupui Iryani, Novi Jadidah, Wanti Nur Jaya R, Tresno Eka Joko Suryanto Julfikar Setiadi 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 Mahfirah, Titis Fatarina Mardiani, Isni Marpaung, Desi Rahmadani Marsellisa Marsellisa Nindito Maulida, Ulfa Maulidianita, Hervira Merbaka, Zakiyyah Riris Mohamad Rizan Mubarok, Fikri Muhammad Darmawan, Muhammad Muhammad Rizki Muhammad Yaser Alfarisy 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 Puji Wahono Puji Yuniarti Pujiastuti Pangestu, Rizma Purba, Ayuwinarti Puspita, Reni Suwandi Ade 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 Riza Aulia Rachman Rizqy Aziz Basuki 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 Umi Widyastuti Unggul Purwohedi Usep Suhud Venika Mitha Alfiana Wahono, Puji Wahyu Handaru Wastuti, Wahyu Widianingrum, Elita Eradika Widya Parimita, Widya Widyasari, Nila Aristiani Winanto, Rando Windy Fatma Susmala Wirianti Wisnuputra, Deandra Muhammad Yulianto, Imam Dwi Yunika Murdayanti Yureza Rian Wibowo Zairin, Gentiga Muhammad Zakaria, Adam Zakiah, Rizka Zuhdi, Amin Zulfadli Ahmad Sary