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Wahono, Puji
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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.
EFEKTIVITAS PERENCANAAN PAJAK AKHIR TAHUN DALAM MENGURANGI RISIKO PEMERIKSAAN PAJAK Hendrico, Hendrico; Aripin, Aripin; Pahala, Indra; Wahono, Puji
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.2865

Abstract

This study aims to examine the effectiveness of year-end tax planning in reducing the risk of tax audits. Strategically and legally implemented tax planning at the end of the fiscal year is believed to be an effective tool to minimize potential corrections and findings by tax authorities. This research employs a qualitative approach using a library research method. The data used are secondary sources obtained from scientific journals, books, articles, and official documents related to tax planning and tax audits. The data were analyzed descriptively, emphasizing interpretation and synthesis of previous research findings. The results indicate that year-end tax planning, when conducted in compliance with applicable tax regulations, can provide significant benefits for taxpayers—both in terms of tax burden efficiency and audit risk mitigation. Such planning includes strategies like income equalization, optimal utilization of fiscal incentives, and accurate and well-documented reporting. Furthermore, previous studies highlight that understanding tax regulations and the readiness of corporate tax administration are critical factors in supporting the effectiveness of tax planning. Therefore, this study underscores the importance of year-end tax planning as a proactive and strategic form of tax compliance, as well as a preventive measure against potential audit risks by tax authorities.
Analisis Penerapan Perencanaan Pajak Dalam Upaya Mengoptimalkan Pembayaran Pajak Pertambahan Nilai Terutang Septian, Anggi; Hakim, Utsman Abdul; Wahono, Puji; Pahala , Indra
Jurnal sosial dan sains Vol. 5 No. 7 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i7.32408

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.
THE INFLUENCE OF SELF-REGULATED LEARNING AND DIGITAL LITERACY ON ACADEMIC PROCRASTINATION IN VOCATIONAL STUDENTS Azzahra, Verina Dhiva; Wahono, Puji; Adha, Maulana Amirul
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 1 (2025): 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.0601.11

Abstract

This research is primarily focused on analyzing the impact of SRL and digital literacy on academic procrastination among vocational high school students majoring in Office Management and Business Services at SMKN 41 Jakarta. A quantitative approach was used with 106 students as a saturated sample. A survey instrument was employed to obtain the data and analyzed using IBM SPSS, encompassing assessments of instrument validity and reliability, as well as classical assumption checks and hypothesis evaluation via multiple linear regression. The results show that: (1) SRL has a significant negative effect on academic procrastination, (2) digital literacy also has a significant negative effect, and (3) both variables together significantly and negatively affect academic procrastination. This research contributes to educational strategies by highlighting the importance of enhancing self-regulated learning and digital literacy to reduce academic procrastination among vocational high school students.
PERFECTIONISM AND MINDFULNESS AS PREDICTORS OF ACADEMIC PROCRASTINATION: THE MEDIATING ROLE OF FEAR OF FAILURE IN VOCATIONAL HIGH SCHOOL STUDENTS Dara, Yohana Lastri; Wahono, Puji; Adha, Maulana Amirul
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 2 (2025): 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.0602.06

Abstract

Academic procrastination is an interesting phenomenon that can negatively impact student performance. This study aims to analyze the influence of perfectionism and mindfulness on academic procrastination, mediated by fear of failure, in vocational high school students. This study uses a quantitative approach with a survey method. The population of this study was 206 students with a research sample of 136 people selected using purposive sampling technique. Data analysis was conducted using Partial Least Squares - Structural Equation Modeling (PLS-SEM) method using SmartPLS software. The results showed that perfectionism positively and significantly influenced Fear of Failure and academic procrastination. In contrast, Mindfulness negatively and significantly influences Fear of Failure and academic procrastination. Fear of Failure was also found to positively and significantly influence academic procrastination, as well as mediate the relationship between perfectionism and procrastination, and between Mindfulness and procrastination. The findings emphasize the need for psychological interventions to manage expectations and develop Mindfulness to reduce Fear of Failure and procrastination.
UNLOCKING HIGHER EDUCATION INTEREST: THE IMPACT OF SOCIOECONOMIC STATUS AND LEARNING MOTIVATION AMONG OFFICE MANAGEMENT STUDENTS Fasya, Ilman Azmi; Faslah, Roni; Wahono, Puji
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 2 (2025): 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.0602.15

Abstract

This study aims to analyze the influence of parents’ socio-economic status and learning motivation on students’ interest in continuing their studies to higher education, specifically among students majoring in Office Automation and Governance (OTKP) at Public Vocational High School (SMKN) 14 Jakarta. The research employed a quantitative approach with a proportional random sampling technique. The population consisted of 180 students, and a sample of 119 students was selected using a 5% significance level. Data were collected through a survey and analyzed using multiple regression analysis. The results show that: (1) parents’ socio-economic status has a positive and significant influence on students’ interest in pursuing higher education; (2) learning motivation has a positive and significant influence on students’ interest in pursuing higher education; and (3) parents’ socio-economic status and learning motivation together have a significant influence on students’ interest in pursuing higher education.
Co-Authors AA Sudharmawan, AA Abrori, Ali 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 ATI SUMIATI, ATI Aurelia, Romaulina Agatha 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 Hari Karyadi 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 Kazeka, Wahyu Khusniah, Widatul Kolin, Maria Delastrada Rina Kurniawan, Erfan Kusumaastuti, Maria Ulfah Lawalata, Adinda Abigail Stien Lokaprasida, Prameshi Lukman Hakim Mustaqim, Aziz Maharani, Diva Mardiani, Isni Marpaung, Desi Rahmadani Marsofiyati Marsofiyati Maulana Amirul Adha Maulida, Ulfa Merbaka, Zakiyyah Riris Monoarfa, Terrylina Arvinta Mufidah, Chusnanik Muhammad Darmawan, Muhammad Muhammad Edo Suryawan Siregar 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 Puspita, Reni Suwandi Ade 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 Suherdi Sukma Dhaniswara, Angga Sukmo, Bayu Suparno Suparno Susmala, Windy Fatma Syakiroh, Syakiroh Syalsabila, Anis SYAMSUL HIDAYAT Tathawura, Ramza Widya Parimita, Widya Wijaya, Andreas Winanto, Rando Wolor, Christian Wirandendi Yanuar, Diki Muhammad Zairin, Gentiga Muhammad Zarah Puspitaningtyas Zuhdi, Amin