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All Journal Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Aksioma International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Pengabdian UNDIKMA International Journal of Environmental, Sustainability, and Social Science Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science Linguistic Community Services Journal Annals of Human Resource Management Research Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa
Ni Luh Putu Mita Miati, Ni Luh Putu Mita
Universitas Warmadewa
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Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020 Putu Satia Dewi; Ni Luh Putu Mita Miati
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.56-59

Abstract

This study examines the effect of liquidity, leverage, and firm size on tax aggressiveness among manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach using secondary data obtained from annual reports of manufacturing firms for the 2018–2020 period. The sample was selected through purposive sampling, resulting in 64 firms and a total of 192 firm-year observations. Multiple linear regression analysis was applied to test the relationship between the independent variables—liquidity, leverage, and firm size—and the dependent variable, tax aggressiveness. The results indicate that liquidity, leverage, and firm size each have a positive and significant effect on tax aggressiveness. These findings suggest that firms with higher liquidity levels, greater leverage, and larger organizational scale are more likely to engage in tax aggressiveness practices. The study contributes to the literature on corporate taxation by providing empirical evidence on the determinants of tax aggressiveness in Indonesian manufacturing firms.
Moderating Effect of Regional Original Revenue on the Influence of the Number of Tourists on Regional Revenue and Expenditure Budget I Nyoman Sutapa; Ni Putu Riski Martini; Ni Luh Putu Mita Miati
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 2 (2018): JASF (Journal of Accounting and Strategic Finance) - November 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.28

Abstract

This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as moderating variable. The population in this study was at the Regency or City Government in Bali from 2008 to 2017. The testing tools used were Partial Least Square analysis - Structural Equation Modeling (PLS-SEM). The results of this study prove that the number of tourists has a significant positive effect on the APBD with PAD as moderator. The number of tourists has a positive and significant effect on PAD, PAD has a positive and significant effect on the APBD. While the direct influence between the number of tourists to the APBD is not significant
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Pt. Agung Mirah Purnama Sari Agus Darma Yoga Pratama, Agus Darma Anak Agung Gde Putu Widanaputra Artha Aryasa, I Putu Gde Chandra Datrini, Luh Kade Dian Pramana Dodik Ariyanto I Dewa Ayu Eka Pertiwi I Dewa Ayu Kristiantari I Dewa Gede Satria Nugraha I Dewa Kristiantari I Gusti Agung Diah Dwi Jayanti I Gusti Ayu Made Asri Dwija Putri I Kadek Agus Aditya Kusuma I Nyoman Sutapa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Sutapa I Putu Budi Anggririawan I Putu Febry Masprayoga I Wayan Rudiantara I.D.A.M Manik Sastri Indriyani, Ni Made Vita Kadek Desik Ani Wulandari Kadek Goldina Puteri Dewi Kawisana, Putu Gede Wisnu Permana Kuntayuni Ni Ketut Adnyaswari Widyastini Ni Luh Putu Eka Juliasari Ni Luh Putu Ratna Wahyu Lestari Ni Made Intan Priliandani, Ni Made Intan Ni Made Wahyuni Ni Nengah Seri Ekayani Ni Nengah Widiasti Ni Putu Arcindya Angguina Nirmala Ni Putu Riski Martini Ni Putu Riski Martini Ni Putu Riski Martini Ni Wayan Dian Utami Partiwi Dwi Astuti Pertama, I Gde Agung Wira Purba, Ida Bagus Gde Indra Wedhana Putu Arya Suryanditha Putu Diah Asrida Putu Satia Dewi Wulandari, I Gusti Ayu Athina