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All Journal Jurnal Ekonomi AUSTENIT Novum : Jurnal Hukum EDUKASI: Jurnal Pendidikan Islam Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal IPA Terpadu Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Cakrawala Dini : Jurnal Pendidikan Anak Usia Dini Media Mahardhika JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Legal Standing : Jurnal Ilmu Hukum Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Manajemen dan Bisnis JPBIO (Jurnal Pendidikan Biologi) Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Balance Vocation Accounting Journal ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Hermeneutika : Jurnal Ilmu Hukum JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Biogenerasi Jurnal Pajak dan Keuangan Negara (PKN) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian UNDIKMA Jurnal Pendidikan Journal of Biology Learning International Journal of Business, Management and Economics Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Jurnal Jeumpa Educoretax JURNAL ILMIAH GLOBAL EDUCATION Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan BIOCHEPHY: Journal of Science Education Pengmasku Journal of Law, Administration, and Social Science Indo-MathEdu Intellectuals Journal JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Reviu Akuntansi, Manajemen, dan Bisnis Akuntansiku Jurnalku Jurnal Ilmu Hukum Jurnal Akuntansi Trisakti Klausula: Jurnal Hukum Tata Negara, Hukum Adminitrasi, Pidana dan Perdata International Journal of Educational Research Excellence (IJERE) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Community: Jurnal Pengabdian Pada Masyarakat Nanggroe: Journal Of Scholarly Service Jurnal Akuntansi Manado (JAIM) International Journal of Law and Society Nanggroe: Journal of Scholarly Service Socius: Social Sciences Research Journal Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat Indonesian Journal of Science, Technology, and Humanities NGARSA: Journal of Dedication Based on Local Wisdom MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Jurnal Ekonomi dan Pembangunan Indonesia Riset Akuntansi dan Keuangan Indonesia Journal of Law and Legal Reform Journal Education Innovation AKSELERASI: Jurnal Pengabdian Masyarakat MAYARA: Jurnal Pengabdian Masyarakat Jurnal Jurisprudence
Ferry Irawan
Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Implementasi Penagihan Utang Pajak Terhadap Barang Yang Dikecualikan Dari Lelang Dengan Pemblokiran Rekening Dimas, Dimas; Putri, Disya Angger Wening; Simanjuntak, Endang Natania; Irawan, Ferry
Educoretax Vol 2 No 2 (2022)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v2i2.154

Abstract

Taxes have a very vital role in financing national development. Taxes are the largest source of state revenue. Blocking is one of the tax collection actions carried out as an effort to collect tax receivables. However, in its implementation, there are obstacles regarding the differences in policies and understanding between taxation and banking regulations. The purpose of this study is to determine the implementation of tax collection by blocking and its compliance with taxation and banking regulations. This qualitative study uses library research methods and interviews. The data will be explained by descriptive analysis methods. Based on data analysis, it can be concluded that blocking the taxpayer's account is the most effective action in collecting tax receivables. Blocking taxpayer accounts does not violate customer privacy because banks do not block unilaterally and are carried out according to applicable procedures. Pajak memiliki peranan yang sangat vital dalam pembiayaan pembangunan nasional. Pajak menjadi pemasukan Negara yang terbesar. Pemblokiran menjadi salah satu tindakan penagihan pajak yang dilakukan sebagai upaya untuk menagih piutang pajak. Namun dalam pelaksanaannya terdapat kendala mengenai perbedaan kebijakan dan pemahaman antara perpajakan dan perbankan. Tujuan dari penelitian ini untuk mengetahui pelaksanaan penagihan pajak dengan pemblokiran dan kesesuaiannya dengan peraturan perpajakan dan perbankan. Penelitian kualitatif ini menggunakan metode penelitian kepustakaan dan wawancara. Data dijelaskan dengan metode deskriptif dan analisis. Berdasarkan analisis data, diperoleh kesimpulan bahwa pemblokiran rekening Wajib Pajak merupakan tindakan yang paling efektif dalam penagihan utang pajak. Pemblokiran rekening wajib pajak tidak melanggar privasi nasabah karena bank tidak melakukan pemblokiran secara sepihak dan dilakukan sesuai prosedur yang berlaku.
Penilaian Bangunan dalam Rangka Pengawasan Kegiatan Membangun Sendiri Ferry Irawan; Bayu Achmadi; Eri Wahyudi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p266-280

Abstract

This study aims to understand the building valuation process in order to supervise self-building activities at KPP Pratama Mojokerto and its suitability with regulations. In addition, this research is conducted to determine the obstacles faced during the building valuation process at KPP Pratama Mojokerto and the solution to these problems. The object in this research is the valuation of warehouse buildings carried out by KPP Pratama Mojokerto in 2019. The building valuation aims to test compliance with VAT on self-building activities (KMS). The valuation uses a cost approach. The appraiser uses the new reproduction cost method and the unit in placed technique to determine the cost of building a warehouse. The valuation is carried out based on the applicable valuation regulations at the time of the valuation, including SE-61/PJ/2015, SE-54/PJ/2016, and the Indonesian Valuation Standard (SPI). The result of the valuation is the market value of the light steel warehouse building when it is completed by the taxpayer PT ABC. This research contributes to the calculation basis of VAT. Keywords: VAT; Valuation; Self-Building Activities 
Faktor Penentu Tarif Pajak Efektif Pada Perusahaan Kesehatan: Sebelum dan Saat Covid-19 Anindita Dresti Pinastika; Ferry Irawan
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.799

Abstract

The pandemic of Covid-19 had attacked and contributed to Indonesia's economy negatively. State tax revenues could not be achieved given the restrictions on activities that were intensified to prevent the spread of the virus. Incentives issued by the government are one of the factors causing the decline in state revenues, one of which is in the form of lowering corporate tax rates. The effective tax rate used in measuring corporate tax management is tested with the related-parties transaction, profitability, leverage, and ownership structure variables. The effect of this variable is then compared in 2019 and 2020 to observe whether there is a difference before and during the pandemic. The research was conducted on health sector companies a sector that was positively affected by the pandemic. The results of the study show that leverage has an effect on the effective tax rate (ETR) in 2020 while ownership structure has an effect on the ETR in 2019. The effective tax rate of health sector companies, which allegedly decreased due to incentives from the government, has actually increased during the pandemic.
KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 Puan Indri Hazimah Indri Hazimah; Ferry Irawan
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.779 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p786-801

Abstract

AbstractThis research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. This research is designed by applying literature review and field study method. We collect and analysis data throughout laws, text-books, and journals to obtain a a suitable framework related to the case discussed. Furthermore, we also conduct interview to find practical experience that cannot be found in literatures. A deep-interview is applied to the relevant officials. The result shows that usage of gross revenue to calculate tax base based on PP 46/2013 is quite suitable with the objective of the regulation, to simplify and support tax payers in fulfilling their tax-obligation. On the other hand, although the revenue is not appropriate with the definition of Income tax law, every additional economic capability, the provision is not against general rules. This is occurred because Article 17 paragraph 7 and Article 4 paragraph 2 letter (a) Income Tax Law allow certain income will be imposed by final income tax. Keyword:  Tax Base, Income, Gross Revenue, PP 46/2013
Analisis Nilai Entitas Setelah Penerapan Financial Technology oleh PT Bank Negara Indonesia (Persero) Tbk Revita Chairunisa; Ferry Irawan
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 2 (2020): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v5i2.y2020.p105-116

Abstract

This study aims to know whether there is an increase in profit due to the implementation of financial technology by PT Bank Negara Indonesia (Persero) Tbk. The research method used is data collection and qualitative research, namely literature study by examining various books, notes, literature, internet sites, research journals, studying and comparing written information sources and statutory regulations to match the title and the topic submitted. This method is used to understand the basic understanding, theoretical basis, and concepts used to carry out analysis and evaluation of the problems discussed and is used to compare the suitability of theory with practice in the field. The results of the study show that there are profits obtained by BNI after implementing fintech. Although financial technology is considered to be a threat by replacing some of its operating activities with technology, with its sophistication, fintech can provide convenience for its customers with all its effectiveness and efficiency so that the demand for existing facilities in the products offered by BNI is increasing according to customer needs. This impacts the increase in profits generated by operating activities in financial services carried out by BNI.ABSTRAKPenelitian ini bertujuan untuk mengetahui ada tidaknya kenaikan nilai profit atas dilakukannya penerapan financial technology oleh PT Bank Negara Indonesia (Persero) Tbk. Metode penelitian yang digunakan adalah metode pengumpulan data dan penelitian secara kualitatif yakni studi kepustakaan dengan cara menelaah berbagai buku, catatan, literatur, situs internet, jurnal penelitian, mempelajari dan membandingkan sumber-sumber informasi tertulis serta peraturan perundang-undangan tersebut agar sesuai dengan judul dan topik yang diajukan. Metode ini dilakukan guna memperoleh pemahaman mengenai pengertian dasar, landasan teori, dan konsep yang digunakan untuk melakukan analisis dan evaluasi atas permasalahan yang dibahas serta digunakan untuk membandingkan kesesuaian teori dengan praktik dilapangan. Hasil dari penelitian menunjukkan adanya kenaikan profit yang didapat oleh BNI setelah menerapkan fintech. Walaupun financial technology dinilai dapat menjadi sebuah ancaman dengan menggantikan sebagian aktifitas operasinya dengan teknologi, namun dengan kecanggihannya fintech mampu memberikan kemudahan bagi pelanggannya dengan sagala keefektifan dan keefisienannya sehingga permintaan atas fasilitas yang ada dalam produk yang ditawarkan oleh BNI kian meningkat sesuai dengan kebutuhan pelanggan. Hal ini berdampak pada kenaikan profit yang dihasilkan oleh kegiatan operasi dalam layanan jasa keuangan yang jalani oleh BNI
DAMPAK PENERAPAN PERATURAN PEMERINTAH NOMOR 34 TAHUN 2016 (Studi Kasus di Kantor Pelayanan Pajak Pratama Kepanjen) Stefani Yesia Nindy H; Ferry Irawan
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.904 KB) | DOI: 10.32493/keberlanjutan.v2i2.y2017.p589-601

Abstract

Abstract This study is conducted to find out the impact of Government Regulation number 34 of 2016 (PP 34 of 2016) implementation on final-income tax of transferring of land and/or building, and the number of tax payers who apply tax-remittance-letter validation of income tax.  Data used in this study is taken from Kepanjen Tax Office. We collect tax revenue data for 56 weeks. To analyze the data, we use trend analysis and paired-test throughout F-test. The result shows that thax revenue tend to decrease although the number is not significant. Paired-test shows that there is no difference before and after the implementation of PP 34 of 2016 both in tax revenue and validation appeal. Keywords: PP 34 of 2016, final income tax
Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? Eta Fasita; Amrie Firmansyah; Ferry Irawan
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17313

Abstract

This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel.  The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS ferry irawan; Lukman Hakim Ahmad; Imam Muhasan
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 1 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT JUNI 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i1.285

Abstract

In the last decade, national tax revenue experienced unperformed results. This situation led researchers to investigate factors affect it. One of the most discussed factors is tax aggressiveness. This study aims to explore how corporate social responsibility (CSR) influence firm’s tax aggressiveness. We used 54 manufacturing companies that listed in Indonesia Stock Exchange (IDX) for period 2012-2016. Using random effect, we obtained several findings. Tax aggressiveness behavior influenced by CSR characteristics and dimensions. Social and environment CSR activity has no impact on tax aggressiveness. In contrast, economic CSR activity significantly negative affect the firms’ behavior to apply tax aggressiveness.
The THE EFFECT OF LEVERAGE, FIRM SIZE, EARNING GROWTH, AND EARNING PERSISTENCE ON EARNING RESPONSE COEFFICIENT Ferry Irawan; Lili Talpia
Bina Ekonomi Vol. 25 No. 1 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.957 KB) | DOI: 10.26593/be.v25i1.5124.41-56

Abstract

This study aims to investigate the effect of leverage, firm size, earnings growth, and earning persistence on earnings response coefficient. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2015 until 2019 and had positive earnings before tax. Consequently, the samples in this research are 68 manufacturing companies so that the observations are 340. For examining data, this research uses a panel data regression model. After running the chow test and Lagrange multiplier test, the most suitable method for the regression model is the common effect model. This research shows that leverage and firm size do not influence earning response coefficient. Meanwhile, earnings growth and earnings persistence have a positive effect on the earnings response coefficient. Keywords: Earning growth; earning persistence; earning response coefficient; firm size; leverage
TAX, TUNNELING ACTIVITIES, CORPORATE GOVERNANCE AND TRANSFER PRICING DECISION Ferry Irawan; Dina Vara Sari
Bina Ekonomi Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v25i2.5334.80-96

Abstract

Multinational firms consider several factors to decide transfer prices in a-related party transaction. The Purpose of this study was to determine the effect of tax, tunneling activities, and corporate governance on transfer pricing with cash holding as mediating variable. This research used a quantitative approach and panel data analysis by taking data samples from 53 manufacturing companies listed on the IDX in 2013-2019, which met the research criteria as previously set. The result stated that tunneling activities and corporate governance have a significant positive effect on transfer pricing, while the tax has negative effect on transfer pricing. Tax, tunneling activities and corporate governance has no effect on cash holding. Thus, the effect of cash holding cannot intervene the effect of tax, tunneling activities and corporate governance on transfer pricing. In the future, tax authority can narrow the scope of transfer pricing investigation by examinating elements in financial report.  Keywords: cash holding; corporate governance; transfer pricing; tax; tunneling activities
Co-Authors . Ishomuddin A, Henita Abdillah Hamdi Abid Djazuli, Abid Abraham Sergius Manahan Polorensiun Hutapea Adinda Indra Ayu Pramitha Affan Fahreza Mahardhika Afiful Ikhwan Agiyanto, Ucuk Agus Sunarya Ahmad Nawawi Ahmad Royan Aji, Faqih Alfa Hamim Himawan Ali Miftahudin Alif Faris Evantri Alif Iqram Rabiawal Alwi, Muhammad Muhib Alya, Audrey Amarsa Daffa Dwitama Amelia, Annisa Noor Amelia, Denta Amrie Firmansyah Andri Faizal Priyanto Andriansyah, Lucky Anies Said Basalamah Anindita Dresti Pinastika Anjarwati, Emilia Eni Annisa Diah Hapsari Aprian, Galu Bernie Arfiansyah, Zef Arrosyiid, Haadi Artadi , Mahira Wijaya Bekti Asyifa Tiara Ardin Audithya Prawita Aulia, Aliza Rachma Ayrton Ramzy Soarer Zaki Ayub Dwi Anggoro, Ayub Dwi Az Zahra, Shifa Nurhaliza Azana, Syaifanni Azhar, Insyira Yusdiawan Azrina, Nuril Bagia Raja Parulian Nainggolan P Bahri HS, Syamsul Bangun, Corleone AK Bayu Achmadi Bella Putri Al Azis Bintang Septian Simbolon Biola, Yolanda Bulan A.S., Retno Caesario Santo H. Gultom Cahyaningtyas2, Wahyu Camelia Nur Adiningsih Choiriyah Choiriyah Cholifa Nadya Almira Cristiana Normalita de Lima Damara, Taptap Wahyu Darwawi, Dela Rahmah de Lima, Cristiana Normalita Deddy Sismanyudi Desmintari Deswarta Devi Rifqiyani Sofyan Dewa, Monica M.C Dharma Gyta Sari Harahap Dhea Monica Rudi Dianwicaksih Arieftiara Dimas, Dimas Dina Vara Sari Dwi T., Feliya Ebsan Tangguh Septino Edwina, Nabilah Putri Efnelir, Qonita A.Z Eka Nadia Septiani Ady Eri Wahyudi Esti Marintan Sianturi Eta Fasita Fachrezzy, muhammad temmy Putra Fadlol Muhammad Fajar Fahmi Asshidiqi Fahrezi, Muhammad Hafidz Faisal Rahman, Faisal Faiza Aina Nurrizqi Faiza Batrisya Nisrina Faizal Achmad Putra Erdika Fajar, Fadlol Muhammad Fajri, Luqman Farhan, Adib N. Fasita, Eta Febriana, Hanin Febriana, Refi Nur Eka Febriansyah Utama Putra Febriyadi Tri Hadmoko Fidyah Ramadhani Fina Rohmatul Ula Firdausi, Ulya Shafa Fitri K.R., Diana Fitrianti, Hariani Gabriela Kunthi Putri Utami Ghinaa Febriana Gideon Marcellino Siahaan Gidion Samuel Manurung Grace Shelpia Maduma Manik Gujarat, Odas Gumilang, Galih Hadmoko, Febriyadi Tri Hafidz Taqullah Rahman Hamsal Handika D.A., Putri Hanip, Rival Harahap, Dharma Gyta Sari Hariani Fitrianti Hayatur R., Tirza Helmalia Cahyani Heriana, Kamiliya Muthia Azra Hernita A. HIDAYATI, BAITI Hutahaean, Grace Maida I Gede Agus Putra Ekapradana Ilham, Reza Muhamad Imam Muhasan Imam Muhasan Imani, Puti Syifa Imla Amelia Ulinnuha Indiantoro, Alfalachu Insan Kamil Wahyudi Intan Nurul Firdaus Ismiyanti, Neny Isnandar, Aries Ivan Krishna Harimurti Jagad Satrio Husein JUBAEDAH JUBAEDAH, JUBAEDAH Julia Elisabeth Sitanggang Kamiliya M.A. Heriana Kamiliya Muthia Azra Heriana Karina Deriska Khoirun Arifbillah Kristian Abillio Pratama Kuat Sidik Wahyono Kurniawan, Rivo Alfarizi Kurniawan, Vania Rani Anissa Labobar, Otniel Adrians Laksonoputra , Nigella Sativa Lance Heavenio R. Heatubun Larasati, Annisa Lestari, Wahyu Ikke Siswika Lili Talpia Lisa Fitri Lestari Lola Inganta Saragih Lukman Hakim Ahmad Lukman Nul Hakim Lyandova, Vanka Mahfirah Sabila S Malo, Muhamad Wildan Candra Mangesti, Yovita Arie Manurung, Nico Yudha Marfiana, Andri Mariska, Revi Marsya Diah Izdihar Masda Surya Wicaksana Masnur Melina Fajrin Utami Minuk Riyana Minuk, Riyana Mirani, Anindyta Najwa Mohamad Nor Rizal Muh. Fahreza Haqie Muh. Ibnu Malik Risqullah H Muh. Nur Akbar Muh. Rafi'y Muh. Rafi’y Muh. Rafi’y Muh. Rizal Kurniawan Yunus Muhammad Arif Ramadhan Muhammad Hammam Rafati Lubis Muhammad Rifqi Suhaidi Muhammad Rijalur Rohman muhammad temmy Putra Fachrezzy Muhasan, Imam Muliawati, Elsa Alifia Muna, Jannatul Musyarofa, Khoiriyatul Nabila, Nisa Uzzahron Nanda Wira Sampurna Natama, Reynold Anggiat Manutur Natanael Ginting Natanael, Johanes Abraham Navael, Lovenka D. Nawang, Nazli Bin Ismail Ni Komang Linda Agiastini Ni Putu Gita Cahyani Dewi Nico Wahyudi Nigella Sativa Laksonoputra Nur K., Nuva Nurlailaa Dorojati S Octavia Chaterine Gloria Samosir Oman Sukmana Padhilah Dikri Perdana Ratus Mangiring Sinaga Permatasari, Vivi Ayudya Pertiwi, Sri Ananda Phaksi Purnamasari Putra Pradipta, Khairunissa Alika Pramuji Handar Jadi Praptiningsih, Praptiningsih Pratiwi, Nidian Hayuning Prawira, Zain Yudha Prebawa, Putu Arya Wahyu Puan Indri Hazimah Indri Hazimah Punjung Raras Putra, Muhammad Syahreza Putra, Naufal Rafif Kusuma Putri, Disya Angger Wening Putri, Farah Oktaviani Putri, Nurhanan Rachmi Putri, Ristianti Febriana Putu Arya Wahyu Prebawa Qadri, Resi Ariyasa Qurata, Azhar R, Nur Zakiyah Rafi'y, Muh Rafi'y, Muh. Rafika Hasna Rafika Surya Manullang Rafiq Wahyu Novianto Rafi’y, Muh. Ragil Novitasari Raihan Dhiya Ulhaq Raisha A. Rismarina Randi, Nur Zakiyah Ratumasa, Marilaeta Cindryani Ra Rawuh Yuda Yuwana Reihandika Febriansyach Rendi Dwi Putra Ramadhan Revita Chairunisa Riandi Satria Soekarno Richard Tomlins Risqi Nurika Fatha Hidayati Risqiyah, Sayyidatur Ristanti Khusnul Khosafiah Rival, Hanip Riyana, Minuk Rizky Aji Santoso Robich B., Achmad Rofiqoh, Qutsiati Ronaldo Putra Pratama Sinurat Rukmini, Wara Agustina Safira Faradisa Azzahra Safitri, Wirdatul Khusna Febri Sakti Prabowo, Sakti Salman Alparis Sormin Salsabila Almi Salsabila, Siti Aliyah Sandi Firmansyah Saputri, Pretty Desya Sari Marina Hutabarat Satria, Adam Muhamad Sebastian, Marcellino Ferdinan Sebastian, Marcellino Ferdinand Shalma Inudia Putri Sharah Puan Hany Silaban, Wiradinata Lambok Simanjuntak, Endang Natania Solehani, Alfiyanti Sri Murwani Puspasari Stefani Yesia Nindy H Sugiharso Safuan Suparna Wijaya Suripto Suripto Syam, Aldo Redho Taha, Roshaiza Tahta A., Fikria Tania Naftali Sianturi Tarisa Azyati Tasdik Mahandito Teguh Syuhada Teta Dirgantara Jusikusuma Tjahya Aryasa Tomi Hadi Lestiyono Tomlins, Richard Triasmono, Hari U.S., Azza Myla Ubhih Y, Abdullah Ulfa Anggraini Ulhaq , Raihan Dhiya Ulinnuha, Imla Amelia Ulya Shafa Firdausi Umdah Khubudina Utami, Nurul Tri Vani Alsilana Vega Antaresa Rakhmat Azhari Veren Yolanda Wafiroh, Zulva Ni’mal Wahyu Kartika Aji Wahyu Pamungkas Wahyu Pamungkas Wahyudi Febrian Welerubun, Perpetua Wibowo, Saffanah Zerlina Widiyatmoko, Widiyatmoko Wijaya, Alif Sukhairi Wiradinata Lambok Silaban Yani Sara Bauti Yasniar, Maharani yogi prasetyo Yudit Yuditama Yuditama , Yudit Yuliarti Ramli Yulifar Amin Gultom Yulmeiranti, Intan Utami Yusuf Adam Hilman Zahra Rudhiya Zahra Zuhrotun Nafi’ah Zain Yudha Prawira Zakiyah R, Nur