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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Riset Akuntansi dan Bisnis IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi MANAJERIAL Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal Pendidikan Akuntansi dan Keuangan Organum: Jurnal Saintifik Manajemen dan Akuntansi KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang JURNAL AKUNTANSI Nusantara Science and Technology Proceedings Journal of Financial and Tax Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE)
Ida Farida Adi Prawira
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Pendidikan Akuntansi (JPAK)

 1 
Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis Sulthan Yusuf Abdullah; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p408-416

Abstract

Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question "Does the application of transfer pricing have an impact on tax payments". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.
Risiko Pajak dan Penghindaran Pajak Berdampak Pada Kebangkrutan Perusahaan : Tinjauan Sistematis illa susilawati; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v10n1.p44-49

Abstract

The study aims to explain the condition of a corporation if it performs tax evasion as to whether the company remains in good condition or bad condition. This study uses the Systematic Literature Review (SLR) method by reviewing several journals with national or international standards that have been published within a period of 10 years starting from 2013 to 2021. The results of this study suggest that tax avoidance and tax risks have no effect on company bankruptcy. This is because internal and external control of the company effectively encourages the management to make good tax plans and adherence to tax evasion, so that the policies that have been established do not adversely affect the company in the future. It is hoped that the study will further explore the relationship between tax avoidance and the deep risk of bankruptcy, by viewing more tax accounting strategies that facilitate it and make reference to future research.
Penghindaran Pajak, Menguntungkan atau Merugikan? Lutfi Madani; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n1.p45-52

Abstract

Taxes are an important aspect of state revenue. The taxation sector contributes the most compared to sources of state revenue. One of the tax objects in Indonesia is corporate or corporate taxpayers. So far, the company has contributed to tax revenue for the State. However, there are still no companies that voluntarily pay the tax burden, because it effects company's profit rate. This encourages companies to decrease their tax fees by implementing tax avoidance. Tax avoidance itself can provide its own advantages and disadvantages for the company. The method used in this research is Systematic Literature Review (SLR), where the authors make observations of articles published within the last 10 years (2014-2022). This study reveals that tax avoidance can provide both positive and negative benefits for companies.
Apakah Tax Planning Dapat Meminimkan atau Menambahkan Beban Pajak PPN di Perusahaan? Shifa Miarti Aziza; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n1.p39-44

Abstract

VAT is considered one of the main taxes that companies need to incur and has a direct impact on a company’s costs and profits. There are several effective and ineffective ways that companies can do in optimizing the tax burden that needs to cover the company. The purpose of this study is to see how the impact of tax planning can reduce or even increase the VAT company’s tax burden. The method in this research is a Systematic Literature Review (SLR), in which the author observes articles published in the last 10 years. The results of this study reveal that tax planning on VAT can provide effective or ineffective results for companies where it is necessary to have an understanding of the company related to tax regulations in order to minimize the company’s tax burden.
Tax Planning in Personal Income Tax: A Systematic Literature Review Abdurrauf Umar; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n2.p126-135

Abstract

The systematic literature review analyses and synthesizes research conducted regarding personal income tax planning within the time period of 2012 to 2022, 30 articles were reviewed. The review discovered that most of the articles dwelled mostly on unincorporated businesses and their owners/entrepreneurs/sole proprietors/investors as well as those articles that discussed issues relating to tax authorities’ regulations on personal income tax. The articles reviewed, gave insights on issues relating to personal income tax planning of wealth transfers, such as inheritance and bequest; gifts and inta-vivos; deathbed planning, etc. Importantly, they provided insights into how unincorporated businesses and entrepreneurs can optimize their disposable income through good personal income tax planning. In addition to the above, it highlighted such financial instruments that were resorted to, the most by taxpayers, which made their personal income tax planning more effective. (life insurance policies are the most widely used tax-saving tool, followed by provident funds and tax-saving fixed deposits, loans for homes and schools, National Savings Certificates, unit-linked insurance plans, health insurance plans, and equity-linked savings schemes, Infrastructure Bonds, in that order); we also found out that government strategies that influenced tax planning in favour of the state include: cooperation, increased uncertainty, creation of models, and maintaining a friendly atmosphere to avoid aggressive tax planning and improve revenue. Finally, direction for future research was suggested.
Co-Authors Abdurrauf Umar Ade Irva Nursamsiah Adisty Gusfianura Afdhal, Mufridhal Jamaluddin Afri, Annisa Aulia Akhmad Lutfi Amalia, Nadya Rizki Anis Paskalia Sariningsih Anisa Anisa Annisa Dwi Julianti Annisa Rifa'atul Mahmudah Ayu Damayanti Azzahra Verdi Baiturrahmi Nur Hizbandyah Bilqiis Hasna Dzakiyyah Budi Supriatono Purnomo Camela, Mely Cantika, Resa Chiata Oktaverina Delina Herdian Septiani Desy Lutfiati Eline Nuha Nurrohmah Gika Elysia, Yasinta Gita Fanny Aulia Putri Farisha Eva Apriani Fitri Anggrayni Friti Anifa Herlina Herlina Iasha Nastitie Auliawati Rachma illa susilawati Jessie Elita Tarihoran Kinanti Dara Putri Kirana, Gaby Kustiawan, Memen Kustiawan, Memen Laras Silvia Liana Laela Khafidah Lilim Halimah Lutfi Madani Lutfi Rifida Mitha Krismayanti Muarifah Ika Mardiani Muhamad Iqbal Naimul Firdaus Muhammad Fakhriansyah Kurniawan Nadyanti Fadilla Nailatul Fadhila Nanda Devi Yulianti Nasim, Arim Nasim, Arim Nayla Yasmin Salsabila Neng Inggrit Candi Kapuri Novelia Dwi Putri Nur Azizyah Putri Dewita Nura Anggraeny Purba, Olcha Amanatillah Putri Putri Pramestiwi Kusumojati Rahmillah, Rahmi Maslahati Rezza Regia Sugandi Rida Rosmawati Rista Sari Novareila Rosi Rosianti Rozmita Dewi Yuniarti, Rozmita Dewi Salsa Nurahma Sari Damayanti, Sari Septira, Finky Shifa Miarti Aziza Siti Hasna Nur Azizah Sugandi, Rezza Regia Sulthan Yusuf Abdullah Suryadi, Ryan Syahrul Ahmad Gunawan Talitha Afrah Rafania Tiara Setra Linuhung Venna Fushila Widarsono, Agus Zelina Amalia