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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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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
Governance and Optimization of Non-Tax State Revenues from the Utilization of Fishery Resources in Indonesia Sary, Zulfadli Ahmad; Ulupui, Igka; Pahala, Indra
Journal of Social Research Vol. 4 No. 6 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i6.2575

Abstract

Indonesia’s fishery resources hold significant yet underutilized potential for Non-Tax State Revenue (PNBP), with realization rates stagnating at 73.3% due to governance inefficiencies, weak coordination, and outdated policies. This study analyzes PNBP governance challenges, explores optimization strategies (e.g., digitization, PIT policy), and evaluates their potential to enhance revenue while ensuring sustainability. A qualitative case-study approach was employed, using in-depth interviews, document analysis, and observations at Indonesia’s Ministry of Maritime Affairs and Fisheries, framed by good governance and fiscal theories (Miles & Huberman, 2014). Key barriers include regulatory mismatches, multispecies management complexities, and low stakeholder engagement. The PIT policy and e-PIT digitization demonstrate promise in boosting revenue (e.g., via quota systems) but require stronger enforcement and cross-sector synergy. The study contributes to fiscal decentralization theory and offers practical solutions (e.g., tariff adjustments, transparency mechanisms). It calls for future quantitative-spatial research to address data gaps and integrate socio-environmental dimensions.
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.
Strategic Technology Adaptation Framework: AI, IoT, and the Shift in Strategic Paradigms Munara, Kasra Jaru; Kamil, Upik Sitti Aslia; Rizki, Muhammad; Pahala, Indra; Handaru, Agung Wahyu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4154

Abstract

The rapid evolution of strategic technologies such as Artificial Intelligence (AI) and the Internet of Things (IoT) has triggered a paradigm shift in how organizations formulate, implement, and adapt their strategies. However, the current literature on integrating these technologies with the dynamic capabilities framework remains fragmented. This study proposes the Strategic Technology Adaptation Framework (STAF) to conceptually bridge AI/IoT adoption with organizational sensing, seizing, and transforming capabilities. Employing a Systematic Literature Review (SLR) of 30 selected articles published between 2012 and 2024, this research maps the relationships between specific technologies and organizational capabilities across sectors. The study reveals that AI predominantly supports seizing and transforming capabilities through automation and predictive analytics, while IoT enhances sensing through real-time data integration. The proposed STAF model contributes to the dynamic capabilities theory by integrating technological foresight and strategic alignment. It also provides practical guidance for organizations seeking to build adaptive responses and strategic agility in disruptive environments. This study concludes by proposing future empirical validation of STAF through case studies and mixed-method approaches.
ANALISIS IMPLIKASI PERPAJAKAN PADA TRANSAKSI BUILT OPERATE TRANSFER (BOT), LEASING DENGAN HAK OPSI, JOINT OPERATION, YAYASAN Pakpahan, Kristina; Najib, Ahmad; Pahala, Indra
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2674

Abstract

This study aims to critically examine the application of taxation to various forms of special transactions that often occur in practice in Indonesia, namely the Build Operate Transfer (BOT) scheme, leasing with option rights, joint operations (JO), and foundation legal entities. These four forms of transactions have unique characteristics that are not always in line with general tax principles, thus creating complexity in the imposition, deduction, reporting, and application of taxation. The research approach used is qualitative descriptive with data collection techniques through literature studies, tax regulation documentation, and critical analysis of academic literature. The results of the study indicate that there are still inconsistencies between accounting and taxation treatments, weak recording, and unpreparedness of actors in fulfilling tax obligations substantively. The BOT scheme often results in recognition of income between the private sector and the government; leasing with option rights creates different treatments between lessees and lessors in terms of VAT and Income Tax; JO faces administrative challenges due to the absence of a separate NPWP; while foundations face the risk of fiscal correction due to the combination of social and commercial activities without limitations on capable accounts. This study recommends increasing the capacity of tax human resources, reformulating technical regulations, and integrating a digital-based reporting system that is more responsive to the characteristics of special transactions.
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