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All Journal Buletin Udayana Mengabdi Prosiding Seminar Nasional MIPA Jurnal Pendidikan Kimia Indonesia BISMA (Bisma dan Manajemen) Jurnal Notariil Jurnal Samudra Ekonomi dan Bisnis Muhasabatuna: Jurnal Akuntansi Syariah BISMA (Bisnis dan Manajemen) Berita Kedokteran Masyarakat Business Management Innovative: Journal Of Social Science Research International Journal of Economics, Commerce, and Management Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership E-Jurnal Akuntansi INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Ni Luh Supadmi
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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The Effect of Regional Original Revenue, Transfer Revenue, and Regional Expenditure on Regional Government Financial Performance (A Study of Regencies and Cities in The Province of Bali, 2019–2023) Ni Nyoman Wirastiyanti Paulina; Ni Luh Supadmi
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.740

Abstract

The implementation of regional autonomy in Indonesia aims to reduce regional dependence on the central government. In this context, local governments are expected to enhance their own-source revenue sources. In reality, not all regions are capable of becoming fully independent. The dependency of regencies and cities in Bali Province indicates that local governments have not yet optimized their regional potential to increase Regional Original Revenue (PAD). This dependency affects their fiscal independence and overall financial performance. This study aims to empirically examine the effect of PAD, transfer revenue, and regional expenditure on financial performance from the perspective of agency theory. The study was conducted across all regencies and cities in Bali Province, using secondary data sourced from the budget realization reports obtained from each local Financial and Asset Management Agency (BPKAD). The study included 9 regencies/cities with 45 observations. A census sampling method was applied, where the entire population was used as the sample. The data were analyzed using multiple linear regression. The results show that PAD and transfer revenue have a positive effect on financial performance, while regional expenditure has a negative effect. It is recommended that local governments in Bali optimize their PAD by strengthening the tax sector, service charges, and asset management to improve fiscal independence.
Influence Firm Size, Leverage, and Fixed Assets Intensity Intax Avoidance Dewi, Ni Putu Mayra Pradnya; Supadmi, Ni Luh; Sari, Ni Kadek Wahyuni Merta
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9022

Abstract

Tax avoidance is a strategy carried out by business entities to minimize the burden of tax payable by exploiting legal loopholes in the taxation system without explicitly violating applicable provisions. This practice, although legal, poses a serious challenge for the government in optimizing state revenues. This study aims to empirically test the effect of company size (firm size), company funding structure as measured by leverage, and fixed asset intensity on the level of tax avoidance in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. The sample selection was carried out using a purposive sampling technique, resulting in 73 companies as research samples with a total sample size of 292 sample . Data analysis was carried out using the multiple linear regression method with the help of SPSS version 25 software. The results of the study indicate that company size has a positive effect on tax avoidance, while leverage and fixed asset intensity have no effect on tax avoidance.
The Influence of Tax Sanctions, Tax Dissemination, and Service Quality on Motor Vehicle Taxpayer Compliance : A Study at the Denpasar City SAMSAT Office I Gusti Ayu Padma Widyari; Ni Luh Supadmi
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 2 No. 3 (2025): August : Green Inflation: International Journal of Management and Strategic Bus
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v2i3.477

Abstract

Tax compliance refers to the behavior and actions of taxpayers in fulfilling their tax obligations in accordance with applicable laws and regulations. High tax compliance is crucial to ensuring the smooth flow of state funding, particularly in the motor vehicle sector. This study aims to provide empirical evidence regarding the influence of tax sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance in Denpasar City. The research method used was accidental sampling, with a sample size of 100 respondents determined using the Slovin formula. Data were collected through questionnaires administered to motor vehicle taxpayers, and the data obtained were analyzed using multiple linear regression analysis. The results indicate that tax sanctions, tax socialization, and service quality have a positive influence on motor vehicle taxpayer compliance in Denpasar City. Specifically, the higher the public's understanding of tax sanctions and socialization conducted by the authorities, as well as the better the quality of service provided, the higher the level of taxpayer compliance in fulfilling their tax obligations. This study also shows a strong relationship between these variables in improving tax compliance. The theoretical implications of this study indicate that attribution theory and compliance theory can empirically support the idea that external factors such as sanctions and service quality, as well as educational processes through socialization, play a significant role in improving tax compliance. The practical implications of this study provide broader insights for researchers, the government, and related parties, and serve as a useful reference for stakeholders or future researchers interested in similar topics.
The Effect of Tax Avoidance on Cost Of Debt with Institutional Ownership as Moderating Variable Dhear Sari Artana, Putu; Supadmi, Ni Luh
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3196

Abstract

This study aims to examine the effect of tax avoidance on the cost of debt and also examine the effect of institutional ownership in moderating the relationship between tax avoidance on the cost of debt in mining companies listed on the Indonesia Stock Exchange. The research design is structured as quantitive research. The number of observations was 30 companies using purposive sampling method. The researcher’s analysis technique is multiple linear regression. The result of the study show that the tax avoidance variable has no effect on the cost of debt. Meanwhile, institutional ownership cannot moderate either strengthen or weaken the effect of tax avoidance on the cost of debt. The implications of this study is to assist the Director General of Taxes in identifying tax avoidance practices, provide more in-depth information about tax avoidance for taxpayers, and to offer insights related to tax avoidance on the cost of debt.
Pengaruh Moral Pajak, Pengetahuan Perpajakan, dan Sosialisasi Perpajakan Pada Kepatuhan Wajib Pajak UMKM Badan Nova Dewi, I Luh; Supadmi, Ni Luh
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14864

Abstract

One effort to make the country independent in terms of national development funding is by exporting its source of costs, namely taxes. Community compliance in paying taxes has an important role in helping the government accelerate national development and finance regional spending which is increasing day by day. This study focuses on analyzing the impact of tax morale, tax knowledge, and tax socialization on corporate MSME taxpayer compliance. The location of this study is at KPP Pratama North Badung, the total sample used is 100 taxpayers who were calculated using the Slovin formula with the accidental sampling method. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple linear regression analysis. The findings of this study reveal that tax morale, tax knowledge, and tax socialization have a positive influence on corporate MSME taxpayer compliance. The theoretical implication of this study is that it is able to explain the impact of tax morale, tax knowledge, and tax socialization on corporate MSME taxpayer compliance which is linked to attribution theory and compliance theory. The practical implication of this study is that it provides information and can be used as assessment material for the government and DJP to create tax policies in an effort to increase taxpayer compliance and for the North Badung Pratama KPP it is hoped that it will further increase tax socialization to deepen taxpayer knowledge, so that taxpayers will implement his obligations well.
The Effect of Tax Socialization, Tax Understanding, and Service Quality on Taxpayer Compliance : A Study on Individual Taxpayers at KPP Pratama Gianyar I Gusti Ngurah Febriana Putra; Ni Luh Supadmi
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.566

Abstract

Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
COASTAL LAND UTILIZATION AS TOURISM ACCOMMODATION IN BULELENG Ni Luh Supadmi Indrawati; I Nyoman Putu Budiartha; Luh Putu Sudini
NOTARIIL Jurnal Kenotariatan Vol. 3 No. 1 (2018)
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jn.3.1.599.13-24

Abstract

Abstract This research was conducted in Lovina Tourism Area. The problems raised in this thesis are: 1) how is the pattern of the control and use of coastal land for tourism accommodation in Lovina tourism area Buleleng regency? 2) What is the legal protection of coastal land rights used for tourism accommodation in the Lovina tourism area of Buleleng regency? And the finding in the field the acquisition of that the existing land in Lovina tourist area which is located in Kalibukbuk village, dominantly controlled by local community. This study belongs to empirical law study. In the case of the utilization of the lands possessed by the right ownership rights, there is also a leased to a third party. The technique used in collecting data required in this research is interview, observation and document. The result of the research is The development of tourism in the Lovina area of ​​Kalibukbuk Village as the center of the Tourism Area that directly and indirectly affects the economic, social and cultural life of the community, and developments are included in the control and utilization of land in coastal areas and There are two kinds of legal protection, namely preventive and repressive law protection: Protection of repressive law against customary land in Lovina area is a form of legal protection that is done related to the dispute faced by its citizens through the settlement in the judiciary, In the protection of preventive law, to ensure legal certainty of state land and management rights, registration shall be made, as described in the Minister of Home Affairs Regulation No. 1 of 1977, so that the Right to Own, Use and Use Rights may be issued. Keywords: Utilization; Coastal Land; Tourism Accommodation.
DETERMINANTS OF ACCOUNTING STUDENTS’ INTEREST IN BECOMING TAX CONSULTANTS Ni Kadek Bintang Adi Agustini; Ni Luh Supadmi
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 11 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20199600

Abstract

The low level of interest among accounting students in pursuing a career as tax consultants has become an important issue amid the increasing demand for professional expertise in taxation. This study aims to empirically examine the effects of taxation knowledge, self-efficacy, perception, and work environment on accounting students’ interest in becoming tax consultants. This study employed a quantitative approach with an associative research design and was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University. Primary data were collected through questionnaires distributed to 120 students selected using purposive sampling techniques. Data were analyzed using multiple linear regression analysis. The results indicate that taxation knowledge, self-efficacy, perception, and work environment have positive and significant effects on accounting students’ interest in becoming tax consultants. These findings suggest that higher levels of taxation knowledge and self-efficacy, more positive perceptions of the profession, and more conducive perceived work environments are associated with stronger interest among accounting students in pursuing a career as tax consultants. Theoretically, this study reinforces the Theory of Planned Behavior. Practically, the findings provide recommendations for study programs to strengthen practice-based taxation curricula, optimize elective courses in taxation, and facilitate students interested in becoming tax consultants in obtaining tax consultant certifications (tax brevet) through collaboration with training institutions and mentoring programs, thereby enabling students to prepare themselves more comprehensively.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Co-Authors A. A. Ayu Nur Cintya Apsari A.A Ayu Ganitri Putri Aditya Pradipta Ahmad Taufik Andrik Aprilyanto Setiawan Cok Istri Nilam Kencana Ningrat Dea Ayu Heggar Rinjani Charal Desak Made Wulandewi Devi Pramesti Dewi, Ni Putu Mayra Pradnya Dhear Sari Artana, Putu Dr. Ida Bagus Nyoman Sudria,M.Sc . Febby Dwi Paramitha Gde Agus Surya Cahyadi Gede Rudi Harta Pratama Giri Gusti Ayu Putu Eka Dewi Prihantari I Dewa Agung Gede Krisna Naradipa I Dewa Ayu Trisna Payani I Dewa Gede Dharma Suputra I G A Agung Astia Dewi I Gde Ary Wirajaya I Gede Ambara Cita I Gede Putu Aditya Paramananda Krisna I Gede Suyadnya I Gusti Agung Cahaya Shinta Dewi I Gusti Agung Gede Pradana I Gusti Ayu Diah Lestari I Gusti Ayu Padma Widyari I Gusti Lanang Wiratma I Gusti Ngurah Agung Putra Agniveda I Gusti Ngurah Febriana Putra I Gusti Putu Agung Darma Wicaksana I Ketut Jati I Made Yogi Pradnyana Sugitha I Nyoman Andi Susena I Nyoman Putu Budiartha I Nyoman Putu Budiartha I.D.G.D. Suputra Ida Ayu Adinda Prabawati Ida Ayu Candra Yunita Sari Ida Ayu Gardynia Anjelina Ida Bagus Adinata Kusuma Ida Bagus Putu Pramana Putra Inten Pratiwi Sucandra K. Budiartha Kadek Anggi Sintya Dewi Kadek Karya Dwi Jayanti Kadek Katon Pranata Kadek Putri Handayani Ketut Mahardika Luh Maharani Merta Luh Maharani Merta Luh Putu Sudini Luh Putu Sudini Made Astari Pradnya Dewi Maria M Ratna Sari Maria Meiatrix Ratna Sari Muhammad Emil Ibrahim N.L.S. Widhiyani Ni Kadek Bintang Adi Agustini Ni Kadek Jesika Diva Yanthi Ni Kadek Yuliani Utari Ni Ketut Rasmini Ni Komang Linda Lestari Ni Komang Norma Nita NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Priska Sri Utami Ni Luh Putu Yunika Antari Ni Made Lisa Rusmayani Ni Nyoman Devi Septiani Ni Nyoman Wirastiyanti Paulina Ni Putu Atik Widiastini Ni Putu Ayu Satya Suciantari Ni Putu Dwi Eka Rini Sugiarthi Ni Putu Mita Ardiyanti Ni Putu Wina Purnama Dewi Nova Dewi, I Luh Nyoman Judarmita Putu Agustini Eka Pratiwi W. Putu Cahya Pramadya Utami Putu Desy Ari Paramitha Putu Intan Yuliartini Putu Nanda Puspadewi Putu Nirmala Chandra Devi Putu Rara Susmita Putu Surya Pratiwi Putu Vilia Puspitha Ramiati, Ni Made Rifa Alfiandi Sari, Ni Kadek Wahyuni Merta Sonia Wina Laksmi Sriartini, Ni Putu Putri Wika, I Made WIWIK ANDRYANI