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All Journal Juara: Jurnal Riset Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Akuntansi Aksioma Widya Akuntansi dan Keuangan Jurnal Ilmiah Satyagraha Jurnal Ilmiah Cakrawarti Jurnal Abdimas ADPI Sosial Dan Humaniora Journal of Applied Sciences in Accounting, Finance, and Tax International Journal of Applied Science and Sustainable Development (IJASSD) International Journal of Applied Business and International Management Journal of International Conference Proceedings Media Bina Ilmiah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Inovasi Akuntansi E-JURNAL AKUNTANSI SENEMA Jurnal Ilmiah Ekonomi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Putu Novia Hapsari Ardianti
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinan Tax Avoidance pada Perusahaan Sub-Sektor Food and Beverage di Bursa Efek Indonesia Ni Wayan Sintia Dewi; Ni Putu Dita Astiari; Pande Gede Bagus Devan Swagotra; Ni Luh Gde Novitasari; Putu Novia Hapsari Ardianti; I Putu Edy Arizona; Putu Wenny Saitri
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13625

Abstract

Tax avoidance tends to be carried out by a number of companies which aim to reduce taxable profits through tax planning without violating the law, so that company profits are not reduced by taxes imposed by the government. This research aims to determine the influence of company size, leverage, capital intensity, profitability, and sales growth on tax avoidance on the Indonesian Stock Exchange in 2020-2022. The company population is 84 food and beverage companies listed on the Indonesia Stock Exchange. The sample consisted of 20 companies with 60 firm-year observations. This research uses a purposive sampling technique, with multiple linear regression analysis methods. The results of this research show that company size, leverage and capital intensity have no effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange, while profitability and sales growth have a positive effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesian Stock Exchange.
Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance Putu Novia Hapsari Ardianti; Ni Luh Putu Wiagustini; Ni Made Dwi Ratnadi; Ni Putu Sri Harta Mimba
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2416

Abstract

This study aims to map global trends and key themes in whistleblowing intention research using a bibliometric systematic literature review approach. Employing co-word analysis, bibliographic coupling, co-author analysis, and co-country analysis, the study utilized VOSviewer and R Studio for visual mapping. A total of 1,722 articles published between 2006 and 2025 were retrieved from the Scopus and Web of Science databases, of which 141 were selected through the PRISMA protocol. The results highlight the significant role of culture in shaping reporting intentions. In Western countries, where individualistic values predominate, moral courage primarily drives the decision to report wrongdoing. By contrast, in Eastern countries with collectivistic cultures, social pressure and the prioritization of group harmony exert stronger influence than individual actions. These findings illustrate how whistleblowing intention is shaped by the interplay of individual, organizational, and cultural factors that vary across contexts.
Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar Rambu Hunggu Hau Maritu; Anik Yuesti; Putu Novia Hapsari Ardianti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6860

Abstract

Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions. Increasing taxpayer compliance is influenced by many factors, such as tax audits carried out, sanctions given to each taxpayer who violates the regulations, awareness of the taxpayer himself, quality of service provided to taxpayers, and knowledge of taxation owned by each taxpayer. The number of samples used in this study were 100 respondents. The sampling technique used in this research is incidental sampling. The data analysis technique used is Multiple Linear Regression analysis and previously tested research instruments. The results of this study indicate that service quality has a positive effect on motor vehicle taxpayer compliance at the Denpasar Samsat Office, on the other hand tax audits, tax sanctions, taxpayer awareness and tax knowledge do not affect taxpayer compliance. These results indicate that the Denpasar Samsat Office has good service quality where taxpayers feel comfortable and satisfied with the services provided so that it can affect the level of taxpayer compliance.
BAGAIMANA MENINGKATKAN KINERJA KARYAWAN PT.RAJAWALI ASIA BALI? I Nyoman Resa Adhika; Putu Novia Hapsari Ardianti
Jurnal Ilmiah Satyagraha Vol. 7 No. 1 (2024): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

 PT. Rajawali Asia Bali merupakan salah satu distributor es krim yangada di Bali. PT. Rajawali Asia Bali menerapkan sistem yang beriorientasi padatarget, sehingga karyawan dituntut aktif guna memenangkan pasar. Karyawanmerupakan asset dan modal bagi perusahaan untuk jangka pendek maupun jangkapanjang, sehingga penting bagi perusahaan untuk mampu menjaga danmempertahankan tenaga kerjanya yang berkualitas. Sistem reward yang adil danmenjamin seluruh kesejahteraan tenaga kerja merupakan cara yang harusdipertimbangkan dan dilakukan oleh perusahaan. Dalam pemberian reward PT.Rajawali Asia Bali belum membagikan reward secara merata. Seperti rewarddalam bentuk finansial yaitu tidak sesuainya bonus yang diterima oleh beberapakaryawan yang dapat mencapai target. Berdasarkan latar belakang tersebut makapenulis mengangkat judul penelitian Pengaruh Reward, Punishment dan BudayaOrganisasi terhadap Kinerja Karyawan di PT. Rajawali Asia Bali. Jumlah sampelyang diambil sebanyak 96 orang karyawan, dengan metode sensus di mana semuakaryawan dijadikan sebagai responden. Pengumpulan data dilakukan melaluiobservasi dan kuesioner. Teknik analisis yang digunakan adalah regresi linearberganda, analisis korelasi berganda, analisis determinasi berganda, uji F dan uji t.Hasil penelitian ini adalah ada dampak positif yang signifikan antara rewardterhadap kinerja karyawan, terbukti t sebesar 0,347 dengan signifikansi t 0,000 <0,05. Ada pengaruh positif yang signifikan antara punishment dan kinerjakaryawan, hal ini dibuktikan dengan t sebesar 0,237 dengan signifikansi t 0,001 <0,05. Ada pengaruh positif yang signifikan antara budaya organisasi dan kinerjakaryawan yang ditunjukkan pada hasil t sebesar 0,416 dengan signifikansi t 0,000< 0,05. Dari hasil diatas dapat disimpulkan bahwa dalam penelitian inimenemukan pengaruh positif yang signifikan antara reward dan kinerja, pengaruhpositif yang signifikan antara punishment dan kinerja serta pengaruh positif yangsignifikan antara budaya organisasi dan kinerja. 
ANTESEDEN KINERJA KARYAWAN I Nyoman Resa Adhika; Putu Novia Hapsari Ardianti
Jurnal Ilmiah Satyagraha Vol. 7 No. 2 (2024): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

 Koperasi simpan pinjam merupakan lembaga keuangan yang memberikanpelayanan dalam bentuk simpanan dan pinjaman kepada masyarakat, sehinggauntuk memberikan pelayanan yang memuaskan dibutuhkan karyawan yangmampu menunjukkan kinerja yang baik dengan melihat dari stres kerja, bebankerja, serta lingkungan kerja dari karyawan tersebut. Penelitian ini bertujuanuntuk menguji dan memperoleh bukti empiris pengaruh stres kerja, beban kerja,dan lingkungan kerja terhadap kinerja karyawan pada Koperasi simpan pinjam diGianyar. Populasi dalam penelitian ini merupakan karyawan Koperasi simpanpinjam sebanyak 32 orang dengan metode sampel random sampling. Teknikanalisis yang digunakan adalah analisis linier berganda, uji asumsi klasik, uji t,dan uji F. Hasil penelitian ini menunjukkan bahwa stres kerja dan lingkunganberpengaruh positif dan signifikan terhadap kinerja karyawan Koperasi simpanpinjam di Gianyar sedangkan beban kerja tidak berpengaruh terhadap kinerjakaryawan. 
Cultural Values and Tax Compliance Among Tax Consultants in Indonesia Ni Luh Gde Novitasari; Putu Novia Hapsari Ardianti; I Putu Edy Arizona; Putu Wenny Saitri
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4677

Abstract

Tax compliance remains a major challenge, yet the influence of cultural values, particularly among tax consultants who shape taxpayers’ compliance decisions, remains underexplored. This study examines the influence of Hofstede's cultural dimensions on tax compliance among registered tax consultants in Indonesia. A quantitative explanatory research design was employed using a survey of 117 registered tax consultants in Bali. Data were collected through structured questionnaires and analyzed using multiple linear regression. The empirical results support all proposed hypotheses. H1 and H4 are supported, indicating that power distance and uncertainty avoidance positively influence tax compliance, while H2 and H3 are supported, demonstrating that individualism and masculinity negatively influence tax compliance. The regression model is statistically significant (p 0.001) and explains 48.5% of the variance in tax compliance (R² = 0.485). The findings show that cultural values are important determinants of tax compliance among tax consultants, complementing traditional economic and institutional explanations. Tax authorities and professional associations should therefore integrate cultural and behavioral considerations into tax education, ethics training, and compliance programs to strengthen voluntary compliance.
Co-Authors A.A.Ngurah Bisma Kaneka Putra Anik Yuesti Anjani, Ni Putu Putri Astakoni, I Made Purba Cokorda Istri Agung Evita Nindia Putri Cokorda Istri Agung Evita Nindia Putri Desak Made Sukarnasih Dewa Ayu Dwi Indra Swari Galuh Arya Anisca Utamidewi Gek Yunita Dewi Endika I Dewa Gede Dharma Suputra I Kadek Agus Ardika I Made Purba Astakoni I Made Sadha Suardhika I Made Surya Prayoga I Nyoman Kusuma Adnyana Mahaputra I Nyoman Kusuma Adnyana Mahaputra I Nyoman Resa Adhika I Putu Edy Arizona Ida Ayu Putu Mas Semiti Kadek Apriada Ketut, Sunarwijaya Komang Rio Sanjaya Luh Ary Menia Para Midya Dewi Made Santana Putra Adiyadnya Ni Kadek Ely Pramitasari Ni Luh Gede Novitasari Ni Luh Putu Sandrya Dewi Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Made Dwi Ratnadi Ni Made Dwi Ratnadi Ni Made Satya Utami Ni Nyoman Sri Rahayu Damayanti Ni Putu Ayu Swandewi Ni Putu Dita Astiari Ni Putu Putri Anjani Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Wayan Sintia Dewi Pande Gede Bagus Devan Swagotra Pande Ketut Ribek Putra, I Komang Trisna Eka Putri, Cokorda Istri Agung Evita Nindia Putu Ayu Meidha Suwandewi Putu Meita Fridayanti Putu Wenny Saitri Rambu Hunggu Hau Maritu Yaswari, Ida Ayu Made Adinda Yenny Verawati