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All Journal E-Jurnal Akuntansi
Ni Luh Supadmi
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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The Influence of Family Ownership and Liquidity on Tax Aggressiveness with Corporate Governance as a Moderating Variable Putu Nanda Puspadewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to obtain empirical evidence regarding the effect of family ownership and liquidity on tax aggressiveness with corporate governance as a moderating variable. The sample of this study amounted to 20 companies listed on the Indonesia Stock Exchange (IDX) in 20192021. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that family ownership has a negative effect on tax aggressiveness and liquidity has no effect on tax aggressiveness. This study also shows that corporate governance is able to strengthen the effect of family ownership on tax aggressiveness but cannot moderate the effect of liquidity on tax aggressiveness.
Assessing the Effects of Knowledge, Taxpayer Awareness, Tax Amnesty, and Socialization on Motor Vehicle Tax Compliance Ni Putu Ayu Satya Suciantari; Ni Luh Supadmi
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tax compliance is defined as the extent of adherence exhibited by an individual or entity in paying taxes in accordance with applicable laws. This study aims to investigate the effects of knowledge, taxpayer awareness, tax amnesty programs (referred to as tax bleaching programs), and outreach efforts on the level of motor vehicle taxpayer compliance in Badung Regency. The theoretical frameworks of attribution theory and planned behavior theory underpin this research. Conducted at the Badung Regency SAMSAT Office, the study sampled 100 respondents using the accidental sampling method, derived via the Slovin formula. Data collection was performed through the distribution of questionnaires, followed by analysis using multiple linear regression. The findings indicate that taxpayer knowledge, tax amnesty programs, taxpayer awareness, and tax socialization significantly influence the level of compliance with motor vehicle tax (PKB) obligations.
Exploring the Impact of Awareness, Tax Amnesty, and Socialization Efforts on Motor Vehicle Tax Compliance I Wayan Yoghi Widhiartha Pratama; Ni Ketut Rasmini; Ni Luh Supadmi; I Ketut Sujana
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p12

Abstract

As governmental needs for funds increase alongsidedevelopmental demands, there is a concerning lag in taxpayercompliance, especially noted in the context of rising vehicleregistrations. This study aims to examine the impact ofawareness, tax amnesty, and tax socialization on motor vehicletaxpayer compliance at the Badung SAMSAT Office. The samplecomprised 100 registered motor vehicle taxpayers from theBadung Regency SAMSAT Office in 2022. Results indicate thattax socialization, tax amnesty, and taxpayer awarenesssignificantly enhance compliance with motor vehicle taxobligations at the Badung SAMSAT Office. This researchcontributes to the literature by providing empirical insights intohow awareness, tax relief, and tax socialization influence motorvehicle taxpayer compliance at the specified location.
Company Size, Leverage, Profitability, and Tax Aggressiveness I Gede Putu Aditya Paramananda Krisna; Ni Luh Supadmi
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Tax aggressiveness is a concept to reduce the tax burden through tax planning that can be implemented through tax avoidance or tax evasion. The research objective is to prove the effect of company size, leverage, and profitability on tax aggressiveness as calculated by the effective tax rate proxy. The population in this study were all LQ45 index companies listed on the Indonesia Stock Exchange totaling 45 companies. The method of determining the sample using purposive sampling method and obtained 54 observations. The sample in the study amounted to 54 observational data or observations consisting of 18 companies which included a sample determination qualification with an observation period of three years. The data analysis technique used in this research is multiple linear regression. The results of the study found that firm size, leverage, profitability have a positive effect on tax aggressiveness. That is, the larger the size of the company, increased leverage and profitability, the higher the tax aggressiveness that is implemented.
Co-Authors I Gede Putu Aditya Paramananda Krisna I Ketut Sujana I Wayan Yoghi Widhiartha Pratama Ni Ketut Rasmini Ni Putu Ayu Satya Suciantari Putu Nanda Puspadewi