Article Per Year (5 Year)
p-Index From 2021 - 2026
9.852
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha TEKMAPRO Journal of Industrial Engineering and Management agriTECH Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal Ilmiah Wahana Akuntansi Cakrawala: Jurnal Litbang Kebijakan JAE (Jurnal Akuntansi dan Ekonomi) MBIA Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis BUDGETING : Journal of Business, Management and Accounting Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Bisnis Dan Industri (EBI) Finansha: Journal of Sharia Financial Management Teaching and Learning Journal of Mandalika (Teacher) International Journal of Business, Law, and Education Jurnal Ekonomi Efektif Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Berajah Journal Indo-MathEdu Intellectuals Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Education, Communication and Economics Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Abdimas Indonesian Journal Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Sosial dan Sains Jurnal Strategi dan Bisnis Moneter : Jurnal Keuangan dan Perbankan Indo-Fintech Intellectuals: Journal of Economics and Business TOFEDU: The Future of Education Journal Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Cendikia: Jurnal Pendidikan dan Pengajaran Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Wahono, Puji
LPPM Ars Internasional
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Public Health Social Sciences Other

Published : 84 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 84 Documents
Search

 2   3   4   5   6 
Pengaruh Persepsi Tarif Pajak Pertambahan Nilai terhadap Perilaku Belanja Konsumen dengan Tingkat Pendapatan sebagai Variabel Pemoderasi Abrori, Ali; Pahala, Indra; Wahono, Puji
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2056

Abstract

Penelitian ini bertujuan untuk menganalisis dampak persepsi tarif PPN terhadap perilaku belanja konsumen, dengan tingkat pendapatan sebagai variabel moderasi. Unit analisis dari penelitian ini adalah konsumen barang atau jasa di Supermarket yang berdomisili di DKI Jakarta. Data dianalisis dengan menggunakan model Moderated Regression Analysis (MRA) menggunakan STATA 17. Sampel yang diperoleh sebanyak 137 responden. Variabel independen dalam penelitian ini adalah persepsi tarif PPN, sedangkan variabel dependennya adalah perilaku belanja konsumen. Variabel Moderasi dalam penelitian ini adalah Tingkat Pendapatan. Hasil MRA menunjukkan bahwa persepsi tarif PPN memiliki pengaruh negatif dan signifikan terhadap perilaku belanja konsumen (β = -0.6073, p < 0.05)  sedangkan tingkat pendapatan (β = 0.0199, p < 0.05) memiliki pengaruh positif yang signifikan. Selain itu, hasil pengujian menunjukkan bahwa tingkat pendidikan dapat memoderasi pengaruh persepsi tarif PPN terhadap perilaku belanja konsumen (β = 0.0199, p < 0.05). Temuan penelitian ini memberikan pemahaman bahwa persepsi tarif PPN akan memiliki dampak yang berbeda-beda terhadap Perilaku Belanja Konsumen sesuai dengan tingkat pendapatan dari individu.
Financial Report Analysis as a Basis for Assessing Franchise Companies Listed on the Indonesia Stock Exchange: (Case Study of PT. Hero Supermarket Tbk and PT Midi Utama Indonesia Tbk for the 2021-2023 Period) Ajitama, Ombih; Mardiani, Isni; Wahono, Puji; Pahala, Indra
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1498

Abstract

The escalating number of franchise outlets in the current business landscape has triggered fierce rivalry among business owners. An effective way to reach a company's objectives is by evaluating its financial performance. To assess a company's performance, one can compare its ratios with those of similar companies. This research focused on public franchise companies like PT Hero Supermarket Tbk and PT Midi Utama Indonesia Tbk to determine which firm excels in terms of financial performance. Qualitative data, comprising company profiles and financial reports from 2021-2023, was utilized in this study. Secondary data, such as financial reports from 2021-2023 acquired from the Indonesia Stock Exchange (www.idx.co.id), were analyzed. A quantitative analysis was conducted on the balance sheet and income statement of the two companies. Liquidity ratios (Quick Ratio, Current Ratio), solvency ratios (DAR, DER), and profitability ratios (Net Profit Margin, ROA, ROE) were utilized in the analysis. Results indicated that the liquidity ratios of both companies fluctuated due to an increase in liabilities, surpassing current assets. Solvency ratios exhibited fluctuations caused by rising total debt, assets, and equity. Profitability ratios witnessed a decline in net profit due to higher costs of goods sold incurred by the company.  
Analysis of Foreign Ownership on Tax Avoidance Mardiani, Isni; Ajitama, Ombih; Pahala, Indra; Wahono, Puji
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1520

Abstract

Economic globalization has driven the flow of foreign direct investment (FDI) to various developing countries including Indonesia. Increasing foreign ownership in domestic companies has brought positive impacts such as job creation, technology transfer, and increased global competitiveness. However, on the other hand, there are concerns that foreign ownership in companies can also increase tax avoidance practices. Businesses with overseas ownership frequently exploit gaps in tax laws across different countries due to their access to global networks and additional resources. Research on a specific sample revealed that foreign ownership tends to have a detrimental impact on tax evasion. However, there are conflicting studies that suggest a positive or neutral outcome. This indicates that the level of tax evasion within a company is heavily influenced by its internal and external policies, as well as the various market environments it operates in.
Kajian Tax Planning PPH 21 tentang Tarif Pemotong Pajak Penghasilan Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa atau Kegiatan Wajib Pajak Orang Pribadi Nurhidayah, Dhea Alifia; Setiawan, uhammad Surya; Noura, Ghaniya; Wahono, Puji; Pahala, Indra
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to examine the impact of changes in the taxation regulations for Income Tax Article 21 (PPh Article 21), since the enactment of PP 58 of 2023 as a replacement for the Director General of Taxation Regulation no. PER/16/PJ/2016. The method used in this research is a type of quantitative descriptive research using a comparative study approach. The variable studied is tax planning as variable X, while variable Y is income tax. The data collection technique in this research is document review, namely reviewing financial reports from the Independent Education Accreditation Institute (LAMDIK). Data analysis and processing The technique used is calculating the amount of PPh Article 21 for employees through tax planning for PPh Article 21 using the Director General of Taxes Regulation PER/16/PJ/2026 and PP 58 of 2023 approach. By implementing the calculation of PPh Article 21 using PP 58, it was found easier and simpler because there is no need to consider income that must be annualized as per the calculation method using Regulation of the Director General of Taxes PER No.16/PJ/2016. Furthermore, from the perspective of income tax planning, it is easier to do because the tax rate (TER) as determined by PP 58 of 2023 is a tax rate using the single rate method. Keywords: , Income Tax Management, Tax Planning Income Tax Article 21.
EMOTIONAL INTELLIGENCE AND STUDY HABITS ON LEARNING ACHIEVEMENT AT SENIOR HIGH SCHOOL Chairani, Fani; Faslah, Roni; Wahono, Puji
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 3 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0503.13

Abstract

The purpose of this study was to examine the effect of Emotional Intelligence and Learning Habits on Learning Achievement at SMA Budhi Warman II Jakarta. Data collection in this study used secondary data from the school in the form of student grades and primary data using a questionnaire on the Google Form application with a proportionate stratified random sampling technique. The sample used in this study was 180 students from a total population of 327 students. This study used SPSS by calculating multiple regression analysis to test the data hypothesis. The results of this study indicate that Emotional Intelligence and Learning Habits have a positive and significant effect on Learning Achievement both partially and simultaneously. The contribution of this study is to provide an empirical understanding that emotional intelligence and learning habits significantly affect student learning achievement, so that it can be a basis for schools to design more effective student development strategies.
PENINGKATAN PROFESIONALISME SANTRI DALAM MANAJEMEN BISNIS UMKM UNTUK KEBERLANJUTAN USAHA DI PONDOK PESANTREN AL- ASHRIYYAH NURUL IMAN BOGOR Hamidah; Wahono, Puji; Parimita, Widya; Wijaya, Andreas; Ahmad; Kurniawan, Erfan
Jurnal Abdimas Ilmiah Citra Bakti Vol. 5 No. 4 (2024)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v5i4.4409

Abstract

Pendidikan di lingkungan pesantren kini tidak hanya berfokus pada pendidikan keagamaan, tetapi juga pada pengembangan unit usaha sebagai bagian dari kemandirian ekonomi. Namun, rendahnya tingkat profesionalisme di kalangan santri telah menjadi salah satu hambatan utama dalam mencapai efisiensi dan daya saing bisnis pesantren. Banyak santri yang terlibat dalam unit usaha pesantren belum memiliki keterampilan dan sikap profesional yang sesuai dengan standar bisnis moderen, yang mengarah pada rendahnya kualitas pengelolaan dan keberlanjutan usaha. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan profesionalisme santri dalam manajemen bisnis UMKM di Pondok Pesantren Al-Ashriyyah Nurul Iman, Bogor. Analisis kebutuhan yang dilakukan melalui observasi dan wawancara dengan pihak pesantren menunjukkan bahwa terdapat masalah seperti kurangnya kedisiplinan, rendahnya kesadaran akan pentingnya profesionalisme, serta keterbatasan pengetahuan dalam pengelolaan bisnis. Oleh karena itu, program pelatihan difokuskan pada peningkatan keterampilan manajerial, pembentukan sikap profesional, serta penerapan prinsip-prinsip manajemen bisnis yang efektif. Pelatihan ini mencakup topik-topik seperti perencanaan bisnis, pengelolaan keuangan, pemasaran, serta pengembangan kualitas layanan dan produk. Hasil kegiatan ini diukur melalui umpan balik kuesioner yang diberikan kepada peserta setelah pelatihan, yang menunjukkan bahwa mayoritas peserta merasa program pengabdian ini sangat bermanfaat dan memberikan dampak positif terhadap profesionalisme mereka. Peningkatan kepuasan peserta juga tercermin dari peningkatan pengetahuan dan keterampilan yang dirasakan oleh para santri, yang akan berdampak pada keberlanjutan dan pertumbuhan unit usaha pesantren ke depannya.
PENYELESAIAN SENGKETA PAJAK: STUDI LITERATUR DAN REFORMASI PERPAJAKAN DI INDONESIA Lukman Hakim Mustaqim, Aziz; Ihsan, Muhammad; Wahono, Puji; Pahala, Indra
Berajah Journal Vol. 4 No. 9 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i9.469

Abstract

The purpose of this research is to examine the processes via which taxpayers and tax authorities in Indonesia resolve disputes over tax matters. A common source of conflict in the tax system is the ability of taxpayers to challenge judgments made by tax officials. This study employs a Systematic Literature Review (SLR) approach, which entails gathering and evaluating literature on tax dispute settlement. After determining which reputable journals are appropriate for SLR, the next steps are to assess and synthesise the results. Lack of accountability, effectiveness, and transparency in current processes is one of the key problems with tax dispute resolution, according to the report. The report concludes that changes to the tax system are necessary, and suggests implementing cooperative compliance principles to make the system more equitable and increase taxpayer happiness. Better and more equitable tax policy for Indonesia could be in the works thanks to this study's findings.
Analysis of the Impact of Earnings Management and Sustainability Report on Tax Aggressiveness Winanto, Rando; Armazy, Tejan Dayyan; Serawati, Silvi; Pahala, Indra; Wahono, Puji
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.623

Abstract

This study aims to identify the impact of Earnings Management and Sustainability Report on Tax Aggressiveness. The research method used in this study is quantitative. The subjects in this study used a sample of 3 (three) manufacturing companies that have been registered and licensed on the Indonesia Stock Exchange. The data collection method uses sustainability report records and annual financial reports uploaded to the Indonesia Stock Exchange and sustainability reports that can be downloaded from the company's website for the 2018-20 22 analysis period. The data analysis method used in this study is the regression test using SPSS Version 22 to process and analyze the data. The value of the Earning Management variable (X 1 ) has a T value of 4.505 and is greater than the 5% significance value of 2.178. In addition, the test on the Earning Management variable (X 1 ) shows a value of -4.505. This indicates that an increase in earnings management efficiency can significantly decrease Tax Aggressiveness by 450.5%. However, the Sustainability Report (X 2 ) does not significantly affect Tax Aggressiveness with a test value of 0.313 smaller than the 5% significance value of 2.178, indicating that for every 1% increase in Sustainability Report, there is a 31.3% increase in the value of Tax Aggressiveness.
STRATEGI PENGHEMATAN PAJAK MELALUI PEMILIHAN BENTUK USAHA Marpaung, Desi Rahmadani; Hakim Mustaqim , Aziz Lukman; Hutagaol, Rismawaty; Wahono, Puji; Pahala, Indra
Tekmapro Vol. 20 No. 1 (2025): TEKMAPRO
Publisher : Program Studi Teknik Industri Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Secara hukum, perusahaan wajib membayar pajak yang diatur dalam parameter undang-undang perpajakan. Melalui perencanaan pajak yang matang, manajemen bank dapat memanfaatkan ketentuan atau celah dalam perpajakan aturan untuk membayar pajak lebih sedikit, membebaskan uang bagi pemegang saham untuk digunakan dan meningkatkan keuangan dan kinerja perusahaan. pemerintah menggunakan berbagai skema perpajakan untuk mengurangi beban pajak wajib pajak. Wajib Pajak yang mengetahui perencanaan pajak yang efisien dapat memanfaatkan keringanan pajak ini dengan menyusun operasi bisnis mereka sehingga mereka dapat melakukannya, memanfaatkannya dan karenanya membayar pajak lebih sedikit. Perencanaan pajak yang banyak dimanfaatkan dalam penghematan pengeluaran pajak salah satunya adalah melalui pemilihan bentuk usaha. Dua hal yang menjadi strategi penghematan pajak melalui pemilihan bentuk usaha dari wajib pajak yakni kepastian hukum dan tarif pajak.
Digital Skills Workshop for Adult: Mastering the Basics of Technology in the Digital Age Hera Khairunnisa; Zairin, Gentiga Muhammad; Saparuddin Mukhtar; Wahono, Puji; Muhammad Edo Suryawan Siregar; Shandy Aditya; Anisa Putri Isnaini; Dwi Handarini; Charlie Albert Lasuin
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art6

Abstract

This program aimed to enhance digital awareness and literacy by equipping participants with essential knowledge and skills in navigating the digital environment. The webinar, held on July 15, 2024, attracted 80 participants, including students, lecturers, and the general public from Jakarta State University and Universiti Malaysia Sabah. Expert speakers addressed critical topics such as maintaining human connection in the digital age (Charlie Albert Lasuin, Universiti Malaysia Sabah), responsible data collection for economists (Prof. Dr. Puji Wahono, S.E., M.Sc., Jakarta State University), and the interplay between social media and data privacy (Shandy Aditya, Jakarta State University). The program successfully engaged participants, sparking active discussion and a desire for further learning in digital and social literacy.
Co-Authors AA Sudharmawan, AA Abrori, Ali Ade Puspita, Reni Suwandi Agung Dharmawan Buchdadi Agung Feinnudin Agung Wahyu Handaru Agustyana, Nurvanny Ahmad Najib Ahmad, Ahmad Ajitama, Ombih Akbar, Abdul Azhim Alamsyah, Amalia Putri Alfarizi, Alwan Harris Amelia, Mutiara Putri Ameliyaningsih, Tri Anggrainy, Melya Anisa Putri Isnaini Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arief, Deysa Rosiana Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi Aryasari, Devita Aryo Prakoso Astuti, Riana Dwi ATI SUMIATI, ATI Aurelia, Romaulina Agatha Ayu Fatmawati Azima, Razy Ulul Azzahra, Verina Dhiva Bambang Saputra Chairani, Fani Charlie Albert Lasuin Christian Wiradendi Wolor Dalimunthe, Sholatia Dara, Yohana Lastri Debora, Tiurma Devi, Nadinda Kartika Dewi Gathmyr Dewi Susita Dewi, Ponco Dwi Handarini Dwi Hapsoro, Dian Elida Novita Endang Silaningsih Fadlullah, Fauzan Fad’li, Ghifari Aminudin Fajriyati, Sausan Famela, Zafia Intan Fasya, Ilman Azmi Febrianti, Mila Feinnudin, A Agung Fitriani, Azmi Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul Hamdani, Fajri HAMIDAH Hamidah . Hamonangan, Mahardhika Michael Handayani, Wening Hanifah, Nindya Nurul hasanah, Noor Hendrian Hendrian, Hendrian Hendrico, Hendrico HENRY ERYANTO, HENRY Hera Khairunnisa Herry Purnomo Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ika Febrilia Ika Sisbintari Indra Pahala Irawan, Vina Devi Yekti Irsy, Rahmadiani Ismaniar Rahmadaningtyas, Resta Dwi Jadidah, Wanti Nur Karina, Dhiya Syifa Karyadi, Hari Kazeka, Wahyu Khusniah, Widatul Kolin, Maria Delastrada Rina Kurniawan, Erfan Kusumaastuti, Maria Ulfah Kusumaningrum, Faradilla Lawalata, Adinda Abigail Stien Lokaprasida, Prameshi Lukman Hakim Mustaqim, Aziz Maharani, Diva Mardiani, Isni Marpaung, Desi Rahmadani Marsofiyati Marsofiyati Marsofiyati, Marsofiyati Maulana Amirul Adha Maulida, Ulfa Merbaka, Zakiyyah Riris Monoarfa, Terrylina Arvinta Mufidah, Chusnanik Muhammad Darmawan, Muhammad Muhammad Edo Suryawan Siregar Muhammad Ihsan Mulyo, Sadono Mustofa, Usman Nariswari, Anindya Nisa, Karimatun Noura, Ghaniya Noval A, Muhamad Novelira N, Nindya Noven Pramitasari Nur Malikha Ulfah Nurfalah, Sunita Nurhidayah, Dhea Alifia Olivia, Putri Sarah Pahala , Indra Pakpahan, Kristina Evana Permatasari, Annisa Aprilia Pradana, Hendra Andiananta Prasetiyaningsih, Endah Purba, Ayuwinarti Purwana E.S., Dedi Purwana, Dedy Putra, Arie Anggara Rachman, Riza Aulia Ramadhan, Pinolia Ratna Anggraini Rd. Tuty Sariwulan Rebecha Prananta, Rebecha Rhofitania, Rhofitania Rida Prihatni Rivai, Wisnu Anugrah Rizki Firdausi Rachma Dania Romadani, Mutiara Nur Roni Faslah Rosyadhi, Rozi Irfan Safariningsih, Ratna Tri Hari Sakinah, Chyntia Samudra, Akbar Sanjaya, Billy Putra Santi Susanti, Santi Saparuddin Mukhtar Saparuddin Saparuddin Sari, Mutiara Nilam Sari, Septy Dwi Indah Savira, Ultania Yisca Septian, Anggi Serawati, Silvi Setiawan, uhammad Surya Shafina, Evelyne Shandy Aditya Shandy Aditya, Shandy SITI MAHMUDAH Sri Zulaihati, Sri Suhartono Suherdi Sukma Dhaniswara, Angga Sukmo, Bayu Suparno Suparno Susilowati, Reni Susmala, Windy Fatma Syakiroh, Syakiroh Syalsabila, Anis SYAMSUL HIDAYAT Tathawura, Ramza Widianingrum, Elita Eradika Widya Parimita, Widya Widyasari, Nila Aristiani Wijaya, Andreas Winanto, Rando Wisnuputra, Deandra Muhammad Wolor, Christian Wirandendi Yanuar, Diki Muhammad Zairin, Gentiga Muhammad Zarah Puspitaningtyas Zuhdi, Amin