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MANAJEMEN Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen The Indonesian Journal of Accounting Research Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Manajemen Kesatuan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Bina Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Intervensi Komunitas: Jurnal Pengabdian Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JAKED Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Terapan Manajemen dan Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science Behavioral Accounting Journal Apssai Accounting Review (ApAR) International Business and Accounting Research Journal Journal of Financial and Tax Akuntansiku Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnalku Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance Risk Management Compliance and Sustainability Inclusive Society and Sustainability Studies (ISSUES) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Entrepreneurship and Sustainability Studies ABIS: Accounting and Business Information Systems Journal Media Akuntansi Perpajakan IPSAR (International Public Sector Accounting Review) Accounting Student Research Journal Riset Akuntansi dan Keuangan Indonesia Veteran Economics, Management & Accounting Review The International Journal of Financial Systems Jurnal Dinamika Akuntansi International Research Journal of Business Studies Accounting Analysis Journal JAS (Jurnal Akuntansi Syariah) (Journal of Environmental Sustainability Management) Equity Indonesian Journal of Accounting and Governance Jurnal Akuntansi Siyasah Dusturiyah: State Law Review Public Accounting and Sustainability
Amrie Firmansyah
Faculty Of Economics And Business, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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The Moderating Role Of Intellectual Capital In The Relationship Between Tax Avoidance And Firm Value Nidaurrifa, Ahamiah; Misqiyah, Naela Zaqiyatul; Firmansyah, Amrie
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.723

Abstract

This research examines the relationship between tax avoidance and firm value by placing intellectual capital as a moderating variable. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) operating in the primary consumer goods sector, especially those in the food and beverage industry for 2019-2022. The method uses multiple linear regression panel data analysis to test the hypothesis. There were 68 samples used in testing after purposive sampling was carried out. The research results show that tax avoidance does not affect firm value. The presence of intellectual capital also cannot moderate the relationship between these two variables. It is hoped that this research can add to the literature for further research regarding the relationship between tax avoidance and firm value by including intellectual capital as a moderating factor. This research also contributes to investors making investment decisions related to tax planning policies in companies in the primary consumer sector, especially those in the food and beverage industry.
Can Tax Avoidance Improve The Positive Relationship Between Intellectual Capital And Firm Value? Aji, Anggit Kuncoro; Hidayatullah, Firda; Firmansyah, Amrie
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.724

Abstract

This study examines the effect of intellectual capital on firm value with tax avoidance as moderation in health sector companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic. CTTOR is employed to find the level of tax avoidance, VAIC is used to find the value of intellectual capital, and Tobin's Q is used to find the firm value. The data used is company financial statement data from 2020 to 2022 using multiple linear regression analysis methods. The type of data is cross-section data and ordinary least squares (OLS) estimation technique. The sample was determined using a purposive sampling technique with a total research sample of 43 data. This study concluded that intellectual capital does not affect firm value. However, after moderation with tax avoidance, the interaction between intellectual capital and tax avoidance has a negative effect on firm value. Therefore, tax avoidance can moderate the effect of intellectual capital on firm value by reducing the negative effect of intellectual capital on firm value during the COVID-19 pandemic. The results of this study can be additional information for the Indonesian Capital Market Supervisory Authority (OJK) and the Tax Authority (DGT) in making rules regarding tax avoidance. OJK can also make policies regarding reporting the company's intellectual capital in one account to make it easier for novice investors to understand. DGT can utilize this research to evaluate corporate tax avoidance.
Optimizing Restaurant Tax Supervision In Jakarta: A Case Study Of The Tanah Abang Area Badruzzuhad, Muhammad Taufiq; Firmansyah, Amrie
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.767

Abstract

This research aims to explain the business process of supervising the restaurant tax collection in DKI Jakarta. This research also aims to provide suggestions to optimize supervising the restaurant tax collection in DKI Jakarta. The approach used in this research is a qualitative approach with descriptive methods. The data collection in this study was done using the techniques of observation, interview, and documentation study. The results of this study are an explanation of the general description of the restaurant tax collection supervision business process such as monitoring the payment of periodic restaurant tax deposits, comparison of third-party CMS data with internal restaurant taxpayer data, comparison of restaurant tax periodic deposit payment data with similar taxpayers (benchmarking), and implementation of silent operations to taxpayers business premises. This research also produced a proposal in the form of a method to optimize restaurant tax collection supervision activities in DKI Jakarta, especially in Tanah Abang area, namely by using tax data integration between central and local taxes, which is the result of cooperation between DKI Jakarta Provincial Government and the Directorate General of Taxes of the Ministry of Finance of the Republic of Indonesia. This research has several contributions, namely this research supplements the literature regarding the supervision of local tax collection, especially restaurant tax in Indonesia. In addition, the results of this study can also be used by DKI Jakarta Regional Revenue Agency (Bapenda DKI Jakarta) in the formulation of policies on the supervision of local tax collection, especially restaurant tax.
Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance? Yusrifalda, Amalia; Darmawan, Davi Judha; Firmansyah, Amrie
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.769

Abstract

Intellectual capital is one of the important capital assets that every private and public sector organization should properly manage. Intellectual capital refers to individuals' knowledge, skills, and innovations within an organization. It can create a competitive advantage and improve organizational performance when managed effectively. Optimal management of intellectual capital is particularly important in the public sector, as it can strengthen institutional capacity to deliver more efficient and effective public services, ultimately increasing citizen satisfaction. With the development of literature studies related to intellectual capital, it is found that testing conducted in the public sector is still limited. This research examines intellectual capital's influence on the performance of the public sector organization, specifically the Directorate General of Taxes. This research uses the Partial Least Square-Structural Equation Modeling analysis technique based on primary data sourced from an online questionnaire survey of employees of the Directorate General of Taxes from various levels of positions at Tax Service Offices in the DKI Jakarta area and its surroundings and a sample of 52 observations was obtained. The research concludes that public structural and relational capital positively impact organizational performance. Meanwhile, public human capital does not influence organizational performance. This study is expected to contribute to developing theory and practice not only to intellectual capital as an intangible asset but also to human resource management, organizational infrastructure, and external relations in the context of public services. In addition, the findings of this study can serve as a basis for formulating policies and actions that can improve the effectiveness and efficiency of public institutions, as well as encourage further discussion regarding the management of intellectual capital to achieve more sustainable public sector organizational goals.
Does Independent Commissioner Decrease The Positive Association Between Transfer Pricing And Tax Avoidance? Deviansyah, M. Rafli; Nugroho, Edi; Firmansyah, Amrie
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.770

Abstract

Indonesia's tax ratio has not increased proportionally to projected tax revenues. A low tax ratio indicates tax avoidance. One type of tax avoidance strategy is transfer pricing. The presence of independent commissioners is expected to suppress transfer pricing practices as a forum for tax avoidance by management. This research examines the contribution of transfer pricing to tax avoidance practices. The study also investigates the moderation role of independent commissioners on managers' tax avoidance actions. The sample selection was carried out purposely on multinational manufacturing companies listed from 2019 to 2022 on the Indonesia Stock Exchange, resulting in 12 multinational manufacturing companies as samples. This research utilizes quantitative methods through panel data regression analysis. The test result finds that transfer pricing positively influences tax avoidance. However, the independent commissioner succeeds in weakening the positive influence of transfer pricing on tax avoidance. This indicates that independent commissioners have difficulty influencing management or operational-related decisions. This research implies that the Directorate General should focus on companies with high related party transactions to indicate that the company is likely to commit tax avoidance. This focus on supervision is considered to be able to increase Indonesia's tax revenue and ratio.
Determinants Of Profit Shifting Decision: Analysis Of Multinational Companies In Indonesia Hargiasto, Hartito; Mardiana, Karlin Sagita; Prasetyaningrum, Oktavia Rizki; Firmansyah, Amrie
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.771

Abstract

Taxpayers typically seek to decrease their tax burden through tax avoidance or planning. Multinational corporations have the opportunity to dodge taxes due to their international operations. The most popular form of tax avoidance for multinational corporations is to move income to subsidiaries in low-tax nations. This study investigates the factors that influence profit-shifting decisions by multinational corporations operating in Indonesia, such as tax rate differential, multinationality, firm size, and use of tax havens. This study employs secondary data from financial statements of firms listed on The Multinational Enterprise Information Platform database, which is the outcome of OECD and UNSD collaboration for 2022 as of January 2024 at https://www.oecd.org/sdd/its/mne-platform. The purposive sampling yielded 148 observations. Multiple linear regression analysis was used to process cross-sectional research data. According to this study, disparities in tax rates and firm size have a favorable effect on profit-shifting decisions. However, multinationality and presence in a tax haven country do not impact profit-shifting decisions. The results of this research can be used by tax authorities in Indonesia to consider when establishing rules that can prevent shifts in the earnings of multinational corporations with the goal of tax avoidance.
Navigating uncertainty: The role of tax avoidance and leverage in shaping firm value Fajriyah, Isna Lailatul; Hayunintyas, Darrin Octavia Siski; Firmansyah, Amrie
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.774

Abstract

This study examines the effect of tax avoidance on firm value, with company leverage as a moderating variable, focusing on infrastructure companies during the Covid-19 pandemic. Using financial data from infrastructure companies listed on the Indonesian Stock Exchange from 2020 to 2022, this study employed a purposive sampling method to select 22 companies, resulting in 66 observations. The findings reveal that tax avoidance practices during the Covid-19 pandemic do not have a significant relationship with firm value. Additionally, company leverage does not moderate the relationship between tax avoidance and firm value. During economic uncertainty caused by the pandemic, investors prioritize investment risk, potential returns, and market stability over tax avoidance practices. This study is limited to a sample of infrastructure sector companies during the pandemic, which restricts the generalizability of the findings. Future research could expand the scope by including samples from other sectors to provide a broader perspective on the relationship between tax avoidance and firm value during periods of economic disruption. This study contributes to the Financial Services Authority (OJK) by supporting efforts to oversee corporate financial strategies, including tax avoidance practices. These findings can assist OJK in developing balanced regulations that ensure corporate accountability while maintaining economic stability during periods of uncertainty.
Tax avoidance and firm value: Unveiling the role of earnings management Azalia, Amanda Izumi; Suciati, Puji Andrika; Firmansyah, Amrie
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.775

Abstract

This research aims to test and analyze the effect of tax avoidance on company value with earnings management as a moderating variable in consumer goods sector companies listed on the Indonesia Stock Exchange. The object of this research is companies in the food and beverage sub-sector consumption sector during the 2020-2022 period, so there are 19 sample companies. The method used is linear regression with research results (1) Tax avoidance has a significant positive effect on company value (2) Tax avoidance has a significant effect on company value but not through earnings management. The earnings management variable cannot be used as a moderating variable model. (3) Earnings management cannot influence the relationship between tax avoidance and company value. The results of this research can then become a source of literature explaining the influence of tax avoidance on company value with earnings management as a moderating variable.
The Impact Of IFRS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter? Sa’diyyah, Dewi Khalimatus; Herwanda, Reyhan; Firmansyah, Amrie
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.777

Abstract

Implementing PSAK 73 in Indonesia requires companies to disclose right-of-use assets and lease liabilities in their financial statements. This study examines the impact of changes in the disclosure of right-of-use assets and lease liabilities due to the implementation of PSAK 73 on tax aggressiveness. The research sample consisted of financial statements of companies in the consumer non-cyclical sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, the study used 24 companies with 72 observations. The impact of the change was tested using panel data linear regression. The results showed that right-of-use assets have a positive impact on tax aggressiveness, while lease liabilities do not have a significant impact on tax aggressiveness. This study contributes to the literature on PSAK 73 and its relationship with tax aggressiveness. The Directorate General of Taxes can use the findings to develop tax monitoring and auditing strategies.
How Does The Public Respond To The Impact Of Carbon Tax Implementation Planning In DKI Jakarta? Aurel , Princes; Varga, Fatimah; Putri, Dina Rachma; Nafilaty, Najwa Laila; Diaz, Amanda Maheswari Fatima; Firmansyah, Amrie
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.809

Abstract

Implementing a carbon tax is a policy to overcome the impact of carbon emissions on the decline in environmental quality. Implementing carbon tax policies can have complex impacts in various fields, such as economic, environmental, social, and political. This research analyzes the public's open response to the impact of carbon tax implementation. The research uses a qualitative and S-O-R method to analyze the public's response to the carbon tax. Data collection methods are carried out through interviews, observation, and documentation. The criteria for selecting sources (informants) in this research are people in DKI Jakarta who have an NPWP (Tax ID number), owners, and users of motorized vehicles, as well as academics in the field of taxation. Data analysis was done in data reduction, display, and conclusion. The analysis results in this research show that most people respond to implementing the carbon tax by agreeing with income redistribution as a reduction in rates for other types of taxes. In the environmental aspect, there is a positive response to implementing a carbon tax in reducing the impact of carbon emissions. Various responses highlighted the principles of justice regarding social inequality between social groups and the need to evaluate policy instruments in socio-political aspects. Public approval for implementing a carbon tax considering economic changes and environmental awareness still underlines the need for a fairer socio-political approach.
Co-Authors A.M. Nur Ramadhana Nashrul Ummam Abdul Al-Malik Al-Muluk Abdullah Aziz Alaika Adelia, Miska Adhitya Jati Purwaka Adhitya Jati Purwaka Adhitya Jati Purwaka Aditya Aditya Aditya Restu Prabawa Adrian Falembayu Affan Muhammad Zulfa Afidah Nur Rizki Agrizal Zeeta Harindra Agung Dinarjito, Agung Agustin, Ricy Dwi Ahmad Gufron Ahmad Muflih Saifuddin Ahmad Surya Widyansyah Ahmad Surya Widyansyah Ahmad Syakur Aji Kusumo Ardi Aji M. Elvin Nor Aji Muhammad Elvin Nor Aji, Anggit Kuncoro Al ‘Alam, Muhammad Panji Anugerah Al-Hazmi, Raldin Alif Alaika, Abdullah Aziz Alamsyah, Fadhil Maris Alfani, Adhitya Alfiyani , Yola Sri Ratna Allia Hammast Amalia Eka Prastica Amanta, Hafiz Putra Amany, Talitha Syahda Amardianto Arham Amardianto Arham Amardianto Arham Amin, Rashidi An-Nisa Yasmin Karimah Ana Dwi Cahyani Anam, Muhammad Syariful Anandya Adina Nabila Andana, Rozano Fikri Andi Saputra Siburian Andita Wulandari K Andre Sumingtio Andreas Paskalis Ginting Andreas, Fanri Andry Hizkia Andy Kurniawan Andykha David Novri Sitanggang Angelia, Lisa Angelica Christabelle Angelina, Vivian Anggun Budi Utami S Depari Anisa Rahmawati Anisa Susanti Annisa Kurnia Sari Antonius, Jenifer Anugrah, M. Sahib Saesar Apriyanto, Reinardus Prasetyo Ardian Azmi Hasibuan Ardian Azmi Hasibuan Ardiarahman, Gusti Arfiansyah, Zef Arham, Amardianto Ariawan Gunadi Arie Rizky Amalia Arief, Muhammad Khaidir Arif, Rizal Nur Arifah Fibri Andriani, Arifah Fibri Arifah Fibri Andriyani Arista, Paula Ariya Parendra Artikayara Yunidar Arwianto, Yusuf Dwi Aryotama, Putra Askiah, Ummi Astrid Yulianty Aulia Amira Auliya Indriyan Ustadza Aurel , Princes Ayu Diana Irawati Azalia, Amanda Izumi Azizi, Ahmad Reza Azka Rifqi Prasetya Aji Azkalina Diazani Azmi Kurnia Izzati Bachtiar, Muchamad Izaaz Hannun Badruzzuhad, Muhammad Taufiq Banuaji, Armananda Didha Bayu Triyo Prihatin Bella Anggelina Benedictus, Suryagus Bhaktiningsih, Tri Yuni Bhima Chandra Bhuana Bimotanto, Abdul Fatah Ilham Bintang Adi Pratama Bintang Pratama Ginting Bisma Akbar Anggara Surya Bisma Akbar Anggara Surya Budianto, Arip Budiasih Widiastuti Cahya Adhi Kusuma Cahyani, Ana Dwi Cendekiawan, Muslim Chaerani, Eva Yunadia CHANDRA, SANTOSO Chandra, Welly Chaniago, Putri Rieza Christian Dewabrata Christina Happy Lukyani Chyntia Lie Cika Febriani Cristanti Simatupang Dadi Heryana Dadi Heryana Danang Andrian Mubarok Danang Andrian Mubarok Dani Karismawan Prakosa Dani Karismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Daniel Parulian Simanjuntak Daniesh Bangkit Wijaya Darmawan, Davi Judha Darmawan, Luthfi Darmawan, M. Irvan David Manuel David Sandro Simorangkir Deddy Sismanyudi Deddy Sismanyudi Desmintari Desrir Miftah Deviansyah, M. Rafli Dewa Gede Agung Trimartana Krisna Wibawa Dewabrata, Christian Dewangga Rexipal Dewantara, Reza Ardian Putra Dewi , Sofiana Dewi Darmastuti Dewi, Cynthia Atika Diah Oktavia Hapsari Dian Handayani Diaz, Amanda Maheswari Fatima Diazani, Azkalina Dina Khairunnisa Dinar Limarwati Dinata, I Putu Hendy Bimantara Dinis Dwi Shinta Ramadhani Dita Ardhya Ramadini Dolly Labadia Doloksaribu, Raja Pranatha Domas, Zico Karya Saputra Dupopadana, I Gede Dwi , Nafis Dwi Juliyanto Edi Nugroho Ednoer, Elzami Haqie Eko Bayu Dian Purnama Elisabeth Elisabeth Elisabeth Octa Cesara Elzami Haqie Ednoer Elzami Haqie Ednoer Elzami Haqie Ednoer Emanuel, Richard Enggar Bayu Kusumaningrum Enrico Adhanur Karyadi erwin rajagukguk Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estutik, Riska Septiana Eta Fasita Eta Fasita Eva Yunadia Chaerani Eva Yunadia Chaerani Evada Dewata Dewata Excella Nala Amallia Fachrezi, Muhammad Fauzan Fadly Bahrun, Muhammad Fahrizal , Akbar Fahrizal, Akbar Fajriyah, Isna Lailatul Fakhria, Sofi Wahda Falbo, Teza Deasvery Fanni, Fadilla Fardan Ma’ruf Zainuddin Farhan Hadiantoro Fasita, Eta Fathurahman, Fajar Fauziah, Sarah Febrian, Wahyudi Febriani, Cika Febrianza, Siddy Akbar Febriyanto, Ahmad Sigid Ferdiawan, Yopi Ferry Irawan Fiqry Fachrezzy Putra Firaz, Ramiz Firda Wasyiah Fitriyani, Siti FN Muktiono Dimi Friska Dwi Enita Friska Dwi Enita Furqon Nurhandono Galih Satriya Praptama Galih Satriya Praptama Geby Agnes LumbanGaol Geno, Muchamad Rizal Pua Gufron, Ahmad Hadmoko, Febriyadi Tri Hafiz Putra Amanta Hana Kurnia Shoba Hannun, Muchamad Izaaz Hany Sukma Setyaningtyas Hapsari, Diah Oktavia Haqqul Fajri Hasibuang Harfadhilah, Putri Hargiasto, Hartito Harryanto Harryanto Harsoyo, Allamanda Titania Hartanto, Lugas Hasna Noor Alifa Hasna Rosyida Hayati Puspamurti Hayunintyas, Darrin Octavia Siski Hazmi, Raldin Alif Al Hendri Josep Saing Hendrik Perwira Herly Pujilestari Hermanto Hermanto Herwanda, Reyhan Heryana, Dadi Hidayat, Fikri Hidayatullah, Firda Hizkia, Andry Hizkiel, Yusak David Huda , Muchammad Nurul Huda, Arifudin Miftakhul Husna, Mitsalina Choirun Hutabarat, Paskah Deby Chabelita I Gede Dupopadana I Kadek Arik Juana Putra I Putu Hendy Bimantara Dinata Ihsani, Masayu Annisa Iis Iswandy Iis Iswandy Ikhsan, Wishmy Meinawa Indra Kurniawan Indriana, Putri Intan Permata Sari Intan Permata Sari intan permata sari Intan Puspitarini IQBAL , MUHAMMAD Irfan Fauzi Irfan Fauzi Irfan Fauzi Irfan Fauzi Irham Salman Iskandar Iskandar Iskandar Iskandar Jadi, Pramuji Handra Jakeem, Jazman Jamal Akrom Januardi Januardi Januardi Januardi Jaren Jef Geovan Pinem Javier Reynold Prisadi Jayanto, Veronica Jenifer Antonius Jimmy Jimmy Jiwandaningtyas, Mellida Ema JUBAEDAH JUBAEDAH, JUBAEDAH Juliyanto, Dwi Jumig, Ilvandri Jun Rifky Prayuda Kamalia, Alfia Kardin, Ade Laely Fitriyani Kartiko, Nafis Dwi Kartiko, Nafis Dwi Kelvin Krioagustin Putra Khakim , Lutfi Abdul Khakim, Lutfi Abdul Khakim, Lutfi Abdul Kharisma, Andy Novendra Khoirunisa, Ikasari Khoirunnisa, Indah Rosewika Suryaning Kridantika, Winanda Setyaning Krisnandono, Diananto Kurniawan, Validita Kusuma , Mahardhika Hadi Kusuma, Eko Hadi Kusuma, Mahardhika Hadi Lestari Kurniawati Lestari Kurniawati, Lestari Lidya Primta Surbakti Lie, Chyntia Limarwati , Dinar Lisa Angelia Lubis, Ricky Karunia Lutfi Abdul Khakim Lutfiyatul Arifah Luthfia Annida Made Dwi Cahaya Permana Made Dwi Cahaya Permana Made Dwi Cahaya Permana Magdalena Mei Maharani, Arum Puspita Maharani, Dhiya Putri Maheksa , Tita Melan Maleimau, Aishita Fioriglesia Maradela Ermania Khrisnatika Maratno, Sylvia Fettri Elvira Mardiana, Karlin Sagita Marilyn Marilyn Maritsa Agasta Putri Marlina Permatasari Martin Prastowo Adi Martin Tamaro Siburian Martina Merdekawati Putri Martinus, Jeremi Masayu Annisa Ihsani Maya Piserah Maylina Rahmad Eka Syahputri Medina, Suhita Santi Mei Nur Khakiki Meicha Rizka Widyaningrum Meidian, Perdana Riffi Meilynda Ahlam Matoviany Melisa Rosman Melyawati Melyawati Michelle, Michelle Miftah, Desrir Mirwan Alkhatiri Misqiyah, Naela Zaqiyatul Mitsalina Choirun Husna Moch. Luthfi Mahrus Mochamad Farhan Tresna Mochamad Yahdi Khairin Moh. Iqbal Fakhrur Rosyid Mohammad Farid Fathur Rosyad Much. Rizal P. Geno Much. Rizal P. Geno Much. Rizal Pua Geno Muchamad Izaaz Hannun Bachtiar Muchamad Izaaz Hannun Bachtiar Muchamad Rizal Pua Geno Muchamad Rizal Pua Geno Muchamad Rizal Pua Geno Mufti Istal Thofa Bhakti Nurroji Sumadi Muhamad Rizal Yuniar Muhamad Rizal Yuniar Muhamad Rizal Yuniar Muhammad Abdul Izzatur Rahman Muhammad Agra Ramadhani Muhammad Agrata Abdullah Muhammad Arif Budiman Muhammad Aulia Ramadhan Muhammad Fadly Bahrun Muhammad Faiz Basyir Muhammad Ilham MUHAMMAD ILHAM Muhammad Ilham Muhammad Nizar Arifullah Muhammad Noor Muhammad Rizky muhammad rizky, muhammad Muhammad Rudi Andi Muhammad Said Albana Muhammad Syauqi Fuqoha Muhammad Syauqi Fuqoha Muhammad Taufiq Badruzzuhad Muhammad, Kurniawan Muthia Aisyah Muthia Amelia Marchelizi Mutiara Humairo Mu’min, M. Silahul Nabilla Salsa Fahira Nafilaty, Najwa Laila Nafis Dwi Kartiko Naila Mafazati Ulya Naila Rusyda Munif Nasrudin , Taufik Nathania Davita Naufal Fikri Hamdani Nauval Muhammad Navelya Hadi Nelli Siallagan Nency Febriani Simanjuntak Ngesthi, Priscilla Oliviane Ni Wayan Sintya Galuh Paramita Nia Azizah Razak Niansyah, Fitri Irka Wahyu Nidaurrifa, Ahamiah Niken Widyasari Permata Dewi Nilam Cahya Ningrum Ni’mah, Zakiyatun Noor Sekar Mentari Nopriyanto Hady Suhanda Nor, Aji M. Elvin Novelyn Debora Sinaga Novi Damayanti Novian Restantiano Nugraha, Meilisa Tri Nugraha, Satria Yudha Nugroho, Adhi Septian Nuradmanta, Rizky Windrasta Nurcahya, Wirawan Firman Nurlaely Qodarina Nurlaely Qodarina Nurlatifah Asikin Nurul Hidayah Nurul Mahmudah, Nurul Nurwijayanti Oktasya, Khofipa P. Geno, Much. Rizal Pamungkas, Pria Aji Pamungkas, Unggul Dwi Paramita, Ni Wayan Sintya Galuh Pardomuan Sihombing, Pardomuan Pasha, Safira Paskah Deby Chabelita Hutabarat Paulina Permatasari Permadana, Ilham Permana, Made Dwi Cahaya Perwira, Hendrik Pinem, Jaren Jef Geovan Piserah, Maya Prakesa, Putu Ivan Putra Prakosa, Dani Kharismawan Prakoso, Rezka Bayu Pramuji Handar Jad Pramuji Handar Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Praptiningsih, Praptiningsih Prasetya Adi Prasetyaningrum, Oktavia Rizki Prasetyo, Dwanda Alde Prastya, Heru Pratama, Bintang Adi Pratama, Helmi Putra Pratama. MR, Safta Prayuda, Jun Rifky Pria Aji Pamungkas Pria Aji Pamungkas Pria Aji Pamungkas Priandaru Wahyu Hutomo Priawan, Ragil Pranata Prihatin, Bayu Triyo Prima Falaqia Windara Prisadi, Javier Reynold Priscilia, Giovani Priscilla Oliviane Ngesthi Pua Geno, Muchamad Rizal Puji Wibowo Purnama, Eko Bayu Dian Purwaka, Adhitya Jati Purwanto, Eko Agus Purwati, Yuliana Eka Puspamurti, Hayati Puspitasari, Adelia Puspitasari, Dhestiara Putera, Yoga Arya Putra Aryotama Putri Istika Ratu Siregar Putri Meiarta Lubis Putri Meiarta Lubis Putri Rieza Chaniago Putri, Dina Rachma Putri, Haniyah Berliana Putri, Maritsa Agasta Putri, Nada Nabila Putri, Rizki Sari Eka Putri, Sarah Widyana Qadri, Resi Ariyasa Raainaa, Nural Achmad Rachmadhika, Hendra Arie Radhitiya Wicaksana Radita, Ferensia Rafadilla, Vita Bakti Rafi Anan Dzulfikar Rahayu Asriyani Rahmadhanty, Dwi Riski Rahman Triadi Putra Rahman, Muhammad Abdul Izzatur Rahmat Hollyson Raja Pangestu Raja Pranatha Doloksaribu Raka Putra Rakasiwi, Devina Aurellia Ramadhan Try Adriansyah Ramadhan, Ammar Ramadhan, Muhamad Ilham Ramadhan, Muhammad Agra Rashidi Amin Ratih Listyawati Ratih Nur Wahyuni Ravi Choirul Anwar Raymondo Sitanggang Reaca Raksa Teruni Reinardus Prasetyo Apriyanto Reni Suhendi Rexipal, Dewangga Reyhan Dharma Wijaya Reynold Ari Renaldo Ticoalu Reza Ardian Putra Dewantara Reza Ramadhan Rezky Yosepha Tarigan Ria Dewi Ambarwati Ria Dewi Ambarwati Riandi Satria Soekarno Riandi Satria Sukarno Richard Emanuel Richard Emanuel Ricky Karunia Lubis Ricy Dwi Agustin Ridho Maulana Ridwan - Pajriyansyah Ridwan Nurfauzi Rifqi Arya Fadhillah Rifqi Hadi Wibowo Rira Helena Risanto Ardiansyah Riska Aditya Rahma Riska Septiana Estutik Riska Septiana Estutik Risky Ainur Hardianti Riyan Harbi Valdiansyah Rizal , Moch Rifqi Rizal Nur Arif Rizal Yuniar, Muhammad Rizal, Moch Rifqi Rizka Muliana Rizki Rachmatullah Catur Putra Rizki, Afidah Nur Rizky Amalia Rizky Darmawan Rizky Tiaro Sulistyo Rizky Yolando Rohmah , Devi Pujiati Rohmat Kunto Wijoyo Rohmat Suryanto Rozano Fikri Andana Sabono, Bella Gita Safitri, Devinta Maheswari Safta Pratama MR Salman, Irham Samses Mondayri Samtri Dortua Gultom Sandi Sandi Sandra, Silvia Santi Amalya Amini Santoso, Agnes Novita Mega Putri Saputra, Muhammad Ferdian Saputra, Robby Saputro, Suryo Kencono Adi Saragi, Daniel Edgar Hirasma Sari , Intan Permata Sari, Loveia Ardian Permata Sari, Melinda Purnama Kurnia Sasongko, Rossa Kurnia Satya Budi Tama Saud, Yehezkiel Victor Sa’diyyah, Dewi Khalimatus Selly Florentina Yuliana Septian Ventiarso Sessa Tiara Maretaniandini Setiawan, Tommy Avif Setiawan, Tommy Aviv Setyo Baskoro Wicaksono Sheila Sheila Shidqi, Farhan Sholehudin Adi Nugroho Siagian, Maria Florensia Sigit Lutvian Sihombing, Juslen Justinus Sihombing, Meisy Naksari Silkapianis , Asya Annisa Silmiana Nisa Fadila Sismanyudi, Deddy Sitorus, Laurenza Sofiana Dewi Sofiana Dewi Sondy Akbar Ardiansyah Sondy Akbar Ardiansyah Sonny, Sonny Sony Indra Baskoro SRI RAHAYU Sri Yani Kusumastuti Stefanie Martchellia Suteja Subardianta, Ari Untung Suci, Saraswati Nirmala Suciati, Puji Andrika Suhanda, Nopriyanto Hady Suhendra, Maman Suhita Santi Medina Sujarwati, Rianita Sukarno, Riandi Satria Sulistyo, Rizky Tiaro Suparna Wijaya Supriyadi, Agung Surahman, Andy Surahman Sururi Sururi, Sururi Surya, Bisma Akbar Anggara Suryo Kencono Adi Saputro Sutjipto, Vanessa Fonda Syafrudin Bachtiar Ramadhani Tambunan, Frederik Halomoan Tamimi, Abdul Hakim At Tan, Reynaldo Tania Alvianita Pramudya Taufik Tri Widodo Taufiq Mahendra Teofani Tesa Krisabel Teza Deasvery Falbo Teza Deasvery Falbo Tiara Aninditha Tifah Tifah Tifah, Tifah Timothy Tjandra Titi Sari Indriani Tjahjo Winarto Tjahjo Winarto Tjandra, Timothy Tommy Avif Setiawan Trescova, Cecilia Elsya Tyara Laritza Gistiani Tyara Laritza Gistiani Ulfa Gita Rusmala Unggul Dwi Pamungkas Ustadza, Auliya Indriyan Valensa, Musyaffa Falma Vanda Kusuma Wijaksono Vanessa Fonda Sutjipto Vania Vashtiany Sofyan Varga, Fatimah Ventiarso, Septian Vina Vina Vinola Herawaty Vito, Bernadi Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Walzer, Michael Wardana, Muhammad Fadhil Kusuma Welly Chandra Welvin I Guna Wibowo, Jevennie Widiastuti, Budiasih Widyana, Sarah Widyaningrum, Meicha Rizka Wijoyo, Rohmat Kunto Winanda Setyaning Kridantika Winanda Setyaning Kridantika Winarto, Tjahjo Winda Prajaningtyas Wing Hartopo Wing Hartopo Wishmy Meinawa Ikhsan Wishmy Meinawa Ikhsan Wukir Wijatmoko Legowo Yasmin Putri Maharani Yogy Wira Utama Yola Sri Ratna Alfiyani Yudha Rahmat Ageng Yulina Wilujeng Nugrahani Yunaniah, Luk Luatun Yuni Rahmawati Yuniar, Muhamad Rizal Yunidar Yusri Ariawan Yusrifalda, Amalia Yusuf Dwi Arwianto Yusuf Yusuf Zainuddin, Fardan Ma’ruf Zakiyuddin Zakiyuddin zakiyuddin, Zakiyuddin Zakiyuddin, Zakiyuddin Zalfa Aura Tsabita Zaman, Alfian Nur Zanuar Arifin Zharunisa Zharunisa Zico Karya Saputra Domas Zubir Azhar