Indra Pahala

Profil Dr. Indra Pahala, M.Si.


Dr. Indra Pahala, M.Si.
Faculty of Economics
Universitas Negeri Jakarta, Indonesia 
Email: indrapahala@unj.ac.id
 

 

Education
Bachelor: Universitas Trisakti, Indonesia
Master: Universitas Trisakti, Indonesia
Doctor: Universitas Brawijaya, Indonesia
Research Interest
Akuntansi Keuangan; Perpajakan; Tata Kelola
Courses
Akuntansi Perpajakan; Perpajakan
Publication
First Author
I PAHALA, TF MAHFIRAH, GM ZAIRIN. (2022). Listening to Taxpayer Voice: Phenomenological Study of Taxpayer. Journal of Positive Psychology and Wellbeing 6 (1), 2853-2866.
I Pahala, N Hasanah, AE Prayoga, AM Musyaffi. (2022). Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions. Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) 10 (1), 59-69.
I PAHALA, TE JAYA, GA NURDITO, R NINGRUM, AM MUSYAFFI,Y MURDIKA, A HAJAWIYAH. (2022). The Effect of Tax Justice, Discrimination, And Religiosity on Tax Evasion Behavior.Quality-Access to Success 23 (188).
Co- Author
A Haidarputra, I Pahala, I Muliasari. (2022). The Effect of the Number of Taxable Entreprises, Tax Audit, Tax Collection, on Value Added Tax Receiving. Jurnal Akuntansi, Perpajakan, dan Auditing-JAPA 3 (1), 63-77.
N Hasanah, I Pahala, S Indriyani. (2022). Efektifitas Pelaksanaan Self Assessment System Dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada Kpp Kebon Jeruk 1). Conference In Business, Accounting, And Management (CBAM) 1 (3), 773-785.
First Author
I Pahala, A Fauzi. (2021). Pengaruh Motivasi dan Pengetahuan Profesi Terhadap Minat Mahasiswa Akuntansi dalam Memilih Karier Akuntan Publik. Jurnal Akuntansi, Perpajakan, dan Auditing-JAPA 2 (2), 196-214.
I PAHALA, N HASANAH, R KHAIRANI, AM MUSYAFFI. (2021). The Quality Effect of Service, Perception, Taxpayer Motivation of The Interest of Using Tax Consultant Services.Quality-Access to Success 22 (185).
Co- Author
IGKA Ulupui, E Gurendrawati, I Pahala, Y Murdayanti. (2021). THE MODERATING ROLE OF BOARD SIZE IN THE ASSOCIATION OF STAKEHOLDER ENGAGEMENT ON INTEGRATED REPORTING DISCLOSURE. Academy of Accounting and Financial Studies Journal 25, 1-10.
N Hasanah, M Yusuf, I Pahala, RNT Sakina. (2021). WHY THE QUALITY OF FINANCIAL IS IMPORTANT FOR SME?. Academy of Entrepreneurship Journal 27 (2), 1-10.
IGKA Ulupui, E Gurendrawati, SF Zahra, I Pahala, Y Murdayanti. (2021). Microlearning Koperasi dan UMKM: Peningkatan Kompetensi Akuntansi melalui Aplikasi Persediaan Google Playstore “Catatan Keuangan Koperasi” dan Aplikasi Ms Excel. Jurnal Abdi Insani 8 (2), 223-235.
AE Prayoga, I Pahala, N Hasanah. (2021). Pengaruh Pemeriksaan Pajak, Pemahaman Peraturan, Sanksi Pajak, dan Relasi Sosial Terhadap Kepatuhan Wajib Pajak Restoran. Jurnal Akuntansi, Perpajakan, dan Auditing-JAPA 2 (2), 318-343.
S Sihombing, I Pahala, D Armeliza. (2021). Pengaruh Good Corporate Governance, Capital Intensity, Proftabilitas Terhadap Agresivitas Pajak. Jurnal Akuntansi, Perpajakan, dan Auditing-JAPA 2 (2), 416-434.
S Farhah, I Pahala, I Muliasari. (2021). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Reklame di DKI Jakarta. Jurnal Akuntansi, Perpajakan, dan Auditing-JAPA 2 (3), 537-557.
First  Author
Pahala, I., Jaya, T.E., Butarbutar, D.I. (2020). Analysing the effect of experience, accounting knowledge, and the quality of accounting information on the utilization of regional government financial statements (Empirical study on SKPD DKI Jakarta). International Journal of Advanced Science and Technology, 29(5 Special Issue), 388-395
Co – Author
N Hasanah, I Pahala, S Indriyani. (2019). Efektifitas Pelaksanaan Self Assessment System Dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada Kpp Kebon Jeruk 1). Conference In Business, Accounting, And Management (CBAM) 1 (3), 773-785
Hajawiyah, A., Wahyudin, A., Kiswanto,, Sakinah,, Pahala, I. (2020). The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable. Cogent Business and Management, 7(1), 1779479
Hidyah, R., Sukirman,, Khasanah, U., Kiswanto,, Pahala, I. (2020). The influence of conflict of interest, firm size, audit quality on prudence using profitability as a moderating variable: Evidence from Indonesia. Journal of Critical Reviews, 7(7), 213-218
First  Author
 
Co- Author
N Hasanah, I Pahala, S Indriyani. (2019). Efektifitas Pelaksanaan Self Assessment System Dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada Kpp Kebon Jeruk 1). Conference In Business, Accounting, And Management (CBAM) 1 (3), 773-785
First Author
I Pahala, M Sudarma. (2019).Accountability In Stakeholders Perspective: Views From State University Of Jakarta With A Phenomenological Approach. Academy of Accounting and Financial Studies Journal 23 (2), 1-8
I Pahala, M Sudarma. (2018). The Meaning of Accountability of Stakeholders’s Perspective in Faculty of Economics State University of Jakarta. Advanced Science Letters 24 (12), 9357-9359
I Pahala, M Sudarma. (2018). Financial Accountability on Stakeholders’ Perspective in Faculty of Economics of State University of Jakarta (UNJ). Advanced Science Letters 24 (12), 9360-9363
Co – Author
 
First Author
I Pahala, L Rachmawati, TE Jaya. (2017). The influence of perception and motivation on the interest of career in the field of taxation students majoring in accounting of the faculty of economics Universitas Negeri jakarta. Jurnal Ilmiah Wahana Akuntansi 12 (1), 28-42
Co- Author
S Suryadi, I Pahala, K Dianta. (2018). Transformasi Tata Kelola Unit Kerja Bidang Administrasi Umum Dan Keuangan Melalui Penguatan Kelembagaan Menuju Pencapaian Renstra UNJ. Jurnal Ilmiah Wahana Akuntansi 13 (1), 39-57
L Rachmati, I Pahala, TE Jaya. (2017). Pengaruh Persepsi Dan Motivasi Terhadap Minat Berkarir Mahasiswa Di Bidang Perpajakan Jurusan Akuntansi Fakultas Ekonomi Pada Universitas Negeri Jakarta. Jurnal Ilmiah Wahana Akuntansi 12 (01.28-42)
U Suhud, S Zulaihati, I Pahala. (2017). Pendirian Rumah Baca Dan Pelatihan Softskill Untuk Guru-Guru Sekolah Dasar Di Desa Madobak Dan Desa Muara Siberut Kepulauan Mentawai. Sarwahita 14 (01), 35-47
Co- Author
J Suryanto, I Pahala. (2016). Analyzing Influential Factors Against Timeliness of Financial Reporting (Empirical Study of Automation and Components and Telecommunication Companies Listed on Indonesia Stock Exchange). Jurnal Ilmiah Wahana Akuntansi 11 (2), 1-19
First Author
I Pahala. (2016). Zakat is More Significant Than Tax. Review of Integrative Business and Economics Research 5 (2), 286-294
I Pahala, M Sudarma, R Sutrisno. (2016). Financial Accountability on Public Service Agency (BLU): Phenomenological study at the State University of Jakarta. Review of Integrative Business and Economics Research 5 (2), 11
First Author
 
Co- Author
Y Murdayanti, E Gurendrawati, I Pahala, S Indriani. (2015). Factors Affecting Prediction of Revenue Forecast Error Study on IPO Firms at Indonesians Stock Exchange Period 2007-2012. Review of Integrative Business and Economics Research 4 (1), 262
First Author
 
Co- Author
R Sudibyo, I Pahala. (2014). Analisis Efektifitas Penerimaan Pajak Hotel, Pajak Reklame Dan Pajak Penerangan Jalan Terhadap Efektifitas Pendapatan Asli Daerah Provinsi Lampung. Jurnal Ilmiah Wahana Akuntansi 9 (1), 20-35
First Author
I Pahala, N Hasanah, IMS Sari. (2013). Pengaruh Kesadaran Wajib Pajak dan Persepsi Wajib Pajak Mengenai Beban Pajak Penghasilan Terhadap Kepatuhan Wajib Pajak Badan. Prosiding Simposium Nasional Perpajakan 4, 1-10
I Pahala, N Hasanah, IP Sari. (2013). Pengaruh Kompetensi Pegawai Pajak dan Kualitas Pelayanan Pajak Terhadap Kepuasan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Jakarta Koja. Jurnal. Diakses 18
Co- Author
 
First Author
I Pahala, SA Rizky. (nd). Pengaruh Persepsi Penerapan Sistem E-Filling Terhadap Tingkat Kepatuhan Wajib Pajak Badan Dengan Perilaku Wajib Pajak Sebagai Variabel Intervening Dan Biaya Kepatuhan Sebagai Variabel Moderasi.
I Pahala, TE Jaya, GO Meilisa. (2012). Pengaruh Perbedaan Laba Akuntansi dan Laba Fiskal serta ROA Terhadap Cumulative Abnormal Return pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2009. Jurnal Ilmiah Econosains 10 (2), 170-192
IP Tresno, SA Rizky. (2012). Pengaruh Persepsi Penerapan Sistem E-Filling terhadap Tingkat Kepatuhan Wajib Pajak Badan Dengan Perilaku Wajib Pajak Sebagai Variabel Intervening dan Biaya Kepatuhan Sebagai Variabel Moderasi (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Pulogadung Jakarta Timur). Prosiding Simposium Nasional Perpajakan 4
Co- Author
DU Wadjaudje, S Susanti, I Pahala. (nd). Pengaruh Belanja Modal, Investasi, Jumlah Wisatawan, Dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta.
Awards
 
Grants