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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
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Pengaruh Kenaikan Tarif PPN, Literasi Pajak, dan Literasi Keuangan Terhadap Potensi Penerimaan Pajak Pertambahan Nilai Jadidah, Wanti Nur; Susmala, Windy Fatma; Wahono, Puji; Pahala, Indra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.88618

Abstract

Kebijakan kenaikan tarif Pajak Pertambahan Nilai (PPN) bertujuan untuk meningkatkan penerimaan negara, namun efektivitasnya masih menjadi perdebatan. Literasi pajak dan literasi keuangan turut berperan dalam menentukan sejauh mana masyarakat memahami dan merespons kebijakan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh kenaikan tarif PPN, literasi pajak, dan literasi keuangan terhadap potensi penerimaan PPN. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada mahasiswa jurusan akuntansi sebagai responden. Data yang diperoleh dianalisis menggunakan teknik regresi linier berganda untuk mengetahui pengaruh masing-masing variabel terhadap potensi penerimaan PPN. Hasil penelitian menunjukkan bahwa kenaikan tarif PPN, literasi pajak dan literasi keuangan tidak memiliki pengaruh signifikan terhadap potensi penerimaan PPN. Kenaikan tarif PPN saja tidak cukup efektif untuk meningkatkan potensi penerimaan PPN. Sebaliknya, upaya peningkatan literasi pajak dapat menjadi strategi yang lebih efektif. Temuan ini memberikan implikasi bagi pemerintah dan otoritas pajak untuk lebih memprioritaskan program edukasi pajak guna meningkatkan kesadaran dan kepatuhan pajak masyarakat. Penelitian ini juga merekomendasikan penelitian lanjutan dengan cakupan variabel yang lebih luas dan metode pengumpulan data yang lebih komprehensif agar dapat memperoleh hasil yang lebih akurat dan representatif.
Antecedents and Consequences of Psychological Empowerment: A Literature Review Gathmyr, Dewi; Hidayat, Syamsul; Suparno, Suparno; Wahono, Puji; Buchdadi, Agung Dharmawan; Hamidah, Hamidah; Safariningsih, Ratna Tri Hari
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 5 (2024): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v5i5.2755

Abstract

This study aims to explore antecedents of psychological empowerment by analyzing the antecedents and consequences. This study employed a literature review approach by searching for references from previous research from Scopus. Several predetermined criteria were applied to create more relevant studies on psychological empowerment. The literature review was conducted through stages based on the criteria used in bibliometrics. The results indicate that the antecedents of psychological empowerment are influenced by several driving factors, such as leader-member exchange, human resource practices (staffing, training, compensation, performance, job design, and participation), transformational leadership, transactional leadership, servant leadership, authentic leadership, empowering leadership, knowledge sharing, perceived supervisory support, perceived organizational support, self-efficacy, emotional intelligence, psychological leadership, high-commitment work system, organizational performance, employee engagement, ethical leadership, and high-performance work system. The consequences of psychological empowerment influence several factors, including strategy commitment, innovative work behavior, creativity, innovation, positive psychological capital, job characteristics, job embeddedness, proactive work behavior, service-oriented organizational citizenship behavior, self-learning, innovative information systems behavior, service quality efficacy, career satisfaction, work engagement, organizational brilliance, work well-being, work intensity, career intention, creative process engagement, and innovative behavior.
Cognition-Based Strategy Model: A Cognitive Approach to Organizational Strategy Formulation and Implementation Feinnudin, Agung; Wahono, Puji
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1147

Abstract

This study explores how cognitive factors influence strategy formulation and implementation within a public sector organization. Using a qualitative approach, comprising in-depth interviews, exploratory questionnaires, and documentation analysis, it was found that strategic decisions are not solely based on rational, data-driven analysis but are deeply shaped by cognitive frames, mental maps, and the subjective interpretations of leaders. Variations in strategic intent, perception of risks and opportunities, and resistance to change often stem from individual cognition rather than structural constraints. These findings highlight the important role of mental models and strategic intuition in shaping policy direction and suggest that aligning cognitive understandings across units is essential for coherent strategy execution. The study offers both theoretical insights and practical recommendations for improving strategic alignment through cognitive tools and organizational learning.
The Influence of Financial and Environmental Performance on Stock Prices: Evidence from Indonesian Manufacturing Firms Feinnudin, A Agung; Wahono, Puji
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.99

Abstract

This study examines the influence of financial and environmental performance on stock prices among manufacturing companies listed on the Indonesia Stock Exchange during the period 2015–2024. Using panel data regression with the Random Effect Model (REM), the results show that Return on Assets (ROA), Net Profit, and Greenhouse Gas (GHG) Emissions have significant positive effects on stock prices, while Return on Equity (ROE) does not have a significant impact. These findings highlight those financial fundamentals remain the primary determinants of stock price movements, while environmental performance is beginning to serve as an indirect indicator of firm size and strength. The study suggests that investors in emerging markets continue to prioritize profitability and operational efficiency, although sustainability considerations are gradually gaining relevance. Future research is recommended to incorporate firm size controls and ESG quality measures to deepen the understanding of sustainability’s role in market valuation.
Cognition-Based Strategy Model: A Cognitive Approach to Organizational Strategy Formulation and Implementation Feinnudin, Agung; Wahono, Puji
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1147

Abstract

This study explores how cognitive factors influence strategy formulation and implementation within a public sector organization. Using a qualitative approach, comprising in-depth interviews, exploratory questionnaires, and documentation analysis, it was found that strategic decisions are not solely based on rational, data-driven analysis but are deeply shaped by cognitive frames, mental maps, and the subjective interpretations of leaders. Variations in strategic intent, perception of risks and opportunities, and resistance to change often stem from individual cognition rather than structural constraints. These findings highlight the important role of mental models and strategic intuition in shaping policy direction and suggest that aligning cognitive understandings across units is essential for coherent strategy execution. The study offers both theoretical insights and practical recommendations for improving strategic alignment through cognitive tools and organizational learning.
Tax Management of Related Parties: A Literature Review on Transfer Pricing Practices and Regulations in Indonesia Fajriyati, Sausan; Nurfalah, Sunita; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i5.536

Abstract

Transfer pricing practices have become a central focus in international taxation as a common tax planning strategy employed by multinational corporations. In Indonesia, regulations related to transfer pricing have undergone significant developments in an effort to align with international standards. Through a comprehensive analysis of recent literature, this article examines tax management concerning related party transactions, focusing on three main aspects: the concept of related parties in taxation, tax regulations on intercompany transactions, and fair price determination mechanisms. The main findings indicate that although Indonesia's transfer pricing regulations have adopted OECD standards, their implementation still faces challenges such as limited comparable data and the complexity of related party transactions. This article also identifies effective strategies in tax management for related parties, including the application of Advance Pricing Agreements (APA) and comprehensive transfer pricing documentation.
Strategies for Legally Reducing Tax Liabilities Azima, Razy Ulul; Famela, Zafia Intan; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i5.573

Abstract

This article discusses various legal methods that taxpayers can use to reduce their tax burden through tax planning. Tax is a mandatory and coercive payment used for national development. Tax planning is essential for minimizing tax liabilities in accordance with applicable regulations, as taxes can reduce a company’s net profit and cash flow. The primary objective is to save on taxes and reduce the amount of tax paid, as long as it is done legally and without violating tax laws. Strategies such as securing business contracts, optimizing tax credits, applying for a reduction in Article 25 income tax installments, and deferring or paying taxes in installments are discussed. These methods serve as initial steps in effective tax management. They help maintain operational efficiency and ensure compliance with tax regulations. It is crucial to adhere to tax laws to avoid penalties or fines.
Taxation of Special Transactions Najib, Ahmad; Pakpahan, Kristina Evana; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 5 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i5.579

Abstract

This study comprehensively examines the application of taxation in special transactions in Indonesia, including Build-Operate-Transfer (BOT) cooperation models, finance leases with purchase options, joint operations, and foundations. The research is motivated by the complexity of regulations and the challenges in applying tax rules to special transactions commonly used by business entities and nonprofit organizations in Indonesia. This study employs a descriptive qualitative method with a literature study approach, reviewing laws and regulations, academic literature, and previous research findings to gain a deep understanding of the normative aspects and practical implementation of taxation in the field. The findings indicate that the taxation of BOT schemes has gained legal certainty through Government Regulation No. 34/2017, which classifies all income as rental income subject to a final tax of 10% based on market value or the highest NJOP (government-assessed property value). For finance leases with purchase options, tax regulations specifically address income tax and VAT treatment; however, challenges remain in practice, particularly in asset depreciation and expense recognition, especially in cases of bankruptcy or changes in the lease term. Joint operations face the risk of double taxation due to the lack of specific regulations governing intra-KSO (joint operation) transactions, leading to potential tax redundancy and inefficiencies in tax administration. Meanwhile, foundations engaged in the education sector have fulfilled their administrative tax obligations; however, the utilization of available tax facilities remains suboptimal, resulting in less-than-optimal income tax efficiency. These findings highlight the need for regulatory harmonization, enhanced outreach, and capacity building for business actors and organizations to better understand and utilize tax provisions for special transactions. This research is expected to serve as a useful reference for stakeholders in supporting relevant policy analysis and formulation aimed at improving tax effectiveness and compliance in Indonesia.
The Role of Digital Coretax Technology in Enhancing Corporate Income Tax Compliance Khusniah, Widatul; Merbaka, Zakiyyah Riris; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.584

Abstract

This study aims to examine the role of the Digital Coretax system in improving Corporate Income Tax (CIT) compliance in Indonesia. The methodology employed is a literature review by analyzing various academic sources, tax regulations, and official reports and publications from the Directorate General of Taxes (DGT). The findings indicate that the implementation of Digital Coretax has had a positive impact on tax administration efficiency, increased reporting transparency, and enhanced monitoring of corporate taxpayer compliance through digital-based data integration and risk analysis. However, challenges such as technological infrastructure readiness, users’ digital literacy, and inter-agency coordination still influence the system’s effectiveness. Therefore, this study concludes by emphasizing the importance of strengthening regulatory support, providing continuous education for taxpayers and tax officers, and optimizing system features to achieve sustainable tax compliance.
Income Tax Article 21 Planning Strategy for Corporate Tax Burden Efficiency: A Case Study at PT IHP Rosyadhi, Rozi Irfan; Sanjaya, Billy Putra; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.595

Abstract

This study aims to analyze tax planning strategies related to Income Tax Article 21 to improve corporate tax burden efficiency. The research focuses on PT IHP using a descriptive qualitative approach through observation, interviews, and documentation. This study compares three calculation methods of Income Tax Article 21, namely the net method, gross method, and gross-up method. The analysis results indicate that the company currently uses the net method, which causes the tax burden to be non-deductible and reduces fiscal efficiency. Calculation simulations show that the gross method yields the highest tax efficiency with the lowest total tax burden, while also increasing the company’s net profit. Meanwhile, the gross-up method is considered optimal from the employee welfare perspective but increases company costs. Therefore, the gross method is recommended as the most effective tax planning strategy for PT IHP to reduce the tax burden and improve the company’s financial performance.
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