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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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The Tax Management Strategy for Enhancing the Efficiency of the Tax Burden at PT XYZ Akbar, Abdul Azhim; Sari, Septy Dwi Indah; 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.v4i6.654

Abstract

Taxes are a primary source of state revenue but, on the other hand, can be a burden for companies as they reduce net profit. Therefore, an appropriate tax management strategy is needed to legally minimize the tax burden. This study aims to analyze the tax planning strategies implemented by PT XYZ, a company engaged in human resource solutions. This research employs a qualitative approach through interview techniques to obtain relevant data. The results show that PT XYZ has applied various tax planning strategies, including: deferring revenue recognition for projects that are not yet substantially completed, accurate and complete documentation of tax withholdings, careful management of input and output VAT, grouping non-deductible expenses to avoid tax corrections, optimizing the recognition of deductible expenses, and using the services of tax consultants. All these strategies are carried out in compliance with the prevailing tax regulations in Indonesia, thereby not only reducing the company’s tax burden but also improving its tax compliance.
An Analysis of Challenges and Strategic Optimization in the Implementation of Coretax for Tax Reporting in Indonesia Permatasari, Annisa Aprilia; Ramadhan, Pinolia; Wahono, Puji; Pahala, Indra
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.673

Abstract

This study aims to analyze the challenges faced in the implementation of the CoreTax system by the Directorate General of Taxes (DJP) and to formulate optimization strategies to enhance efficiency and compliance in tax reporting. A qualitative-descriptive approach was employed. The findings indicate that while CoreTax offers various advantages such as data integration, ease of access, and service transparency, its implementation requires gradual adjustments, improvements in technological infrastructure, and the strengthening of human resources to function optimally. The implementation of extensive public outreach, intensive training, and continuous supervision strategies is key to maximizing the benefits of CoreTax in supporting digitally driven tax administration reform. With the right approach, CoreTax is expected to improve taxpayer compliance and optimize state revenue in the future.
A Literature Review on the Effect of Tax Planning on Firm Value Sakinah, Chyntia; Mahmudah, Siti; 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.v4i6.674

Abstract

This study aims to analyze the impact of tax planning on firm value through a comprehensive literature review. Using a qualitative approach, this research collects, analyzes, and synthesizes secondary data from various credible sources, including academic journals, theses, textbooks, and Indonesian tax regulations. The findings reveal that effective tax planning can significantly enhance firm value by increasing after-tax profits, improving financial efficiency, and strengthening investor confidence. However, the impact is not uniform across all companies. Several moderating factors influence the relationship between tax planning and firm value, such as firm size, ownership structure, tax regulations, leverage, and corporate governance. While some studies report a positive and significant correlation, others show insignificant or context-dependent effects. This indicates that the effectiveness of tax planning strategies is shaped by both internal and external factors. The study provides practical implications for corporate management, investors, and policymakers in designing balanced and transparent tax strategies that align with regulatory compliance and long-term value creation.
Tax Saving Strategies Through the Selection of Business Form Lawalata, Adinda Abigail Stien; Sari, Mutiara Nilam; Tathawura, Ramza; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.700

Abstract

This study aims to analyze tax-saving strategies through the selection of business entity forms in Indonesia. The analysis focuses on four types of entities: Limited Liability Company (PT), Limited Partnership (CV), cooperative, and foundation, each of which has distinct tax treatments and legal structures. The method used is qualitative descriptive with a literature review approach, utilizing relevant sources published between 2020 and 2025. The results show that choosing the appropriate business entity form can serve as an effective, legal, and sustainable tax planning strategy. A PT offers legal certainty but comes with higher tax and administrative burdens. A CV is more flexible and suitable for MSMEs, benefiting from a lighter final tax rate. Cooperatives receive fiscal incentives on retained earnings (SHU), while foundations have potential tax exemptions for social activities. Therefore, the selection of a business entity should take into account legal aspects, fiscal considerations, and long-term operational goals.
Fiscal loss as a tax planning strategy in Indonesia Putra, Arie Anggara; Saputra, Bambang; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.702

Abstract

This study aims to analyze tax planning strategies related to fiscal losses and business closure within the framework of Indonesian taxation law. Fiscal loss, if not properly managed, can lead to suboptimal tax positions for corporate taxpayers, particularly in the context of business termination or restructuring. Through a normative juridical approach combined with case-based analysis, this paper examines several strategic alternatives, including the revaluation of fixed assets to align book and tax values, corporate mergers as a means to utilize carried-forward fiscal losses, and the procedures for Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Confirmation Number (NPPKP) deregistration. These methods are evaluated in terms of their legal basis, practical implementation, and potential tax efficiency outcomes. The findings suggest that with appropriate planning and compliance, taxpayers can mitigate fiscal burdens, optimize the use of past losses, and ensure a lawful and efficient exit from business operations. The study contributes to the understanding of tax planning as a crucial component of corporate financial strategy, particularly in scenarios involving financial distress or liquidation.
The Analysis of the Implementation of Tax Planning to Optimize the Payment of Value Added Tax (VAT) Payable Septian, Anggi; Hakim, Utsman Abdul; Wahono, Puji; Pahala, Indra
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.764

Abstract

Tax Planning is one of the methods used by taxpayers to minimize taxes in order to gain significant benefits. Every taxpayer registered as a Taxable Entrepreneur (PKP) has an obligation to pay and report Value Added Tax (VAT). In addition to these obligations, taxpayers also have the right to engage in tax planning for the VAT they report, as long as it complies with the Minister of Finance Regulations (PMK) and Government Regulations (PER). Companies such as PT Prima Widodo Makmur, PT Transworld Solution Jakarta Selatan, and PT MM have implemented tax planning or management planning strategies for VAT, with the objective of minimizing tax payments to obtain significant financial advantages. This study uses the Systematic Literature Review technique to examine the strategies employed by these three companies.
Coretax sebagai alat strategis dalam perencanaan pajak di Indonesia: potensi dan tantangan transformasi sistem perpajakan nasional Mustofa, Usman; Sukmo, Bayu; Wahono, Puji; Pahala, Indra
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i1.1523

Abstract

Coretax sebagai bagian dari Proyek Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP), hadir untuk menggantikan berbagai aplikasi perpajakan yang sebelumnya terpisah, dengan sistem terintegrasi berbasis data yang memungkinkan pemrosesan real-time, analisis big data, serta penguatan keamanan informasi fiskal. Artikel ini bertujuan untuk mengkaji peran strategis Coretax dalam mendukung perencanaan pajak (tax planning) perusahaan, serta mengidentifikasi tantangan yang muncul dalam implementasinya. Dengan menggunakan pendekatan analisis tematik terhadap berbagai literatur, regulasi, dan studi empiris, artikel ini menemukan bahwa Coretax tidak hanya menyederhanakan administrasi pajak, tetapi juga memberikan peluang bagi perusahaan untuk menyusun strategi perpajakan yang lebih adaptif dan efisien. Namun, sejumlah hambatan masih dihadapi, seperti keterbatasan infrastruktur teknis, kesenjangan literasi digital, serta perlunya dukungan kelembagaan dan regulasi yang komprehensif. Hasil kajian ini memberikan kontribusi bagi pengembangan kebijakan perpajakan digital dan membuka ruang penelitian lanjutan terkait efektivitas Coretax dalam berbagai sektor usaha.
The Influence of Leadership and Training on the Performance of Hajj Officers with Work Motivation as a Mediating Variable: A Study on the Hajj Implementation at Jakarta Pondok Gede Embarkation Syakiroh, Syakiroh; Wahono, Puji; Wiradendi Wolor, Christian
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.302

Abstract

The performance of Hajj officers is crucial in ensuring the smooth and effective organization of the Hajj pilgrimage, a responsibility that is influenced by various factors such as leadership, training, and work motivation. This study aims to analyze the effects of leadership and training on the performance of Hajj officers, with work motivation serving as a mediating variable. The research was conducted on the officers responsible for organizing the Hajj pilgrimage at the Jakarta Pondok Gede Embarkation, a major center for Hajj operations in Indonesia. A quantitative approach was used, with data collected via surveys distributed to a sample of 100 Hajj officers. The data were analyzed using structural equation modeling (SEM) to test the direct and indirect effects of leadership and training on officer performance, with work motivation as a mediator. The findings indicate that both leadership and training significantly influence the performance of Hajj officers, with work motivation playing a crucial role in mediating these relationships. Effective leadership enhances officers' motivation, which in turn improves their performance, while comprehensive training programs equip officers with the skills necessary for optimal performance. This study underscores the importance of leadership, training, and motivation in improving the overall performance of Hajj officers, which ultimately contributes to the success of Hajj operations. These findings have practical implications for enhancing the management and organization of Hajj pilgrimages, particularly in Indonesia.
BIBLIOMETRIC STUDY OF FINANCIAL LITERACY AND RISK TOLERANCE ON INVESTMENT DECISIONS Nisa, Karimatun; Wahono, Puji; Silaningsih, Endang
Finansha: Journal of Sharia Financial Management Vol. 5 No. 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.31993

Abstract

This study aims to analyze trends and developments in research on the relationship between financial literacy, risk tolerance, and investment decisions. Employing a bibliometric analysis methodology, the study utilizes data from international publications in the Google Scholar database collected through Publish or Perish software. The analysis covers the publication period from 2017 to 2022 and includes a review of 498 articles using keywords such as financial literacy, risk tolerance, and investment decisions. VOSviewer software was employed for data analysis. The analysis reveals increased attention to topics such as risk appetite, financial markets, and performance, despite a declining trend in publications on financial literacy, risk tolerance, and investment decisions. Significant gaps in the literature are identified, particularly in areas such as financial risk tolerance, financial education, enterprise risk management, and investment horizon.  Future research should focus on these underexplored areas to develop personalized investment strategies and enhance financial education. Recommendations include the creation of targeted financial education programs and tools to improve the assessment of risk tolerance. This study provides valuable insights into the evolving landscape of financial literacy and risk tolerance research. It underscores the importance of these factors in making informed investment decisions and offers a foundation for future studies to build upon.
PENGARUH INSENTIF PAJAK UNTUK BIDANG TERTENTU Ihsan, Muhammad; Lukman Hakim Mustaqim, Aziz; Pahala, Indra; Wahono, Puji
Berajah Journal Vol. 4 No. 7 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i7.441

Abstract

This study analyzes the influence of tax incentives on investment decisions in the upstream oil and gas sector in Indonesia, as well as their implications for social justice and state sovereignty. Using the Systematic Literature Review (SLR) approach, this study identifies and evaluates studies related to tax incentives and profit-sharing contracts. The results show that the gross split contract scheme, which replaces the cost recovery scheme, is expected to increase transparency and efficiency in natural resource management. Although designed to attract investment by reducing risk, challenges such as regulatory uncertainty and environmental issues remain. This study found that tax incentives have a positive and significant influence on investment interest, potentially increasing state revenue. However, there are concerns that the scheme could discourage investment in high-cost projects, risking affecting the national economy and energy security. Policy recommendations include the evaluation and adjustment of tax incentive policies, as well as dialogue between the government, contractors, and the community to reach mutually beneficial agreements.
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