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All Journal Buletin Udayana Mengabdi Jurnal Ekonomi Kuantitatif Terapan 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 Jurnal Ekonomi dan Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Commerce, and Management Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership
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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Hubungan Hipertiroid dengan Aktivitas Kerja pada Wanita Usia Subur Sri Supadmi, Ova Emilia, Hari Kusnanto
Berita Kedokteran Masyarakat (BKM) Vol 23, No 3 (2007)
Publisher : Fakultas Kedokteran Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.033 KB) | DOI: 10.22146/bkm.3619

Abstract

Background: Based on disorder mapping due to Iodine deficiency in 1998 and 2003, elimination of Iodine deficiency in household by consuming minimally 90 percent Iodine salt and giving Iodine oil capsule to fertile women in endemic Iodine deficiency, medium to severe, had been carried out. Evaluation of Iodine in urine appeared related to hyperthyroid cases, and a number of people were in critical Iodine status. Hyperthyroid especially for fertile women may cause fatigue and led to low working activity.Objective: To find out correlation between thyroid and working activity of fertile women in endemic Iodine deficiency.Method: The study was a cross-sectional design using two samples in Magelang District. The samples were 100 fertile women who were divided into two groups, namely hyperthyroid (50 persons) and norm thyroid group (50 persons) taken by using systematic sampling.Result: Bivariate analysis showed significant relationship between hyperthyroid and working activity (RP=4.10; 95%Cl; 2.32 - 7.24). Using stratification analysis it was found that hyperthyroid were higher among women with hormonal contraceptive (RP=6.45; 95%Cl; 2.55 - 16.34) and consumed Iodine capsule (RP=4.73; 95%Cl; 2.37 - 9.43).Conclusion: There was a significant correlation between hyperthyroid and working activity of fertile women. Hyperthyroid women tend to have lower working activity (four times lower) than norm thyroid women. The modified effects were hormonal contraceptive and Iodine capsule factors. The factors not affecting the correlation between hyperthyroid and working activity of fertile women were age, Body Mass Index (BMI) and Iodine salt consumption.Keywords: Iodine deficiency, hyperthyroid, working activity
THE INFLUENCE OF TAX PLANNING AND PROFITABILITY ON PROFIT MANAGEMENT WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE: (Empirical Study on Listed Energy Sector Companies on the Indonesian Stock Exchange 2020-2022) Ni Kadek Jesika Diva Yanthi; Ni Luh Supadmi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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Abstract

Earnings management is an effort made by management to intervene in the preparation of financial reports with the aim of benefiting itself, namely the company concerned. This research aims to obtain empirical evidence regarding the influence of tax planning and profitability on earnings management with institutional ownership as a moderating variable. This research is based on agency theory. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this research was 24 companies with the sample collection method using a purposive sampling technique. The data analysis technique used in this research is Moderated Regression Analysis (MRA). The results of data analysis show that tax planning has an effect on earnings management and institutional ownership weakens the relationship between tax planning and earnings management. The theoretical implications of this research are able to support and increase knowledge related to the application of agency theory and positive accounting theory. The practical implication is that companies are expected to be able to carry out good tax planning and manage profits effectively and efficiently, while investors need to consider these factors in investment decisions.
THE EFFECT OF VALUE ADDED TAX, LUXURY GOODS SALES TAX, INCOME ON MOTOR VEHICLE CONSUMER PURCHASING POWER I Dewa Ayu Trisna Payani; Ni Luh Supadmi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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Abstract

This research aims to determine the effect of value added tax, sales tax on luxury goods and taxpayer income on the purchasing power of motor vehicle consumers. The location of this research is at the Badung Regency SAMSAT Office, the number of samples used is 100 taxpayers using the accidental sampling method. Data collection was carried out by distributing questionnaires. The collected data was then analyzed using multiple linear regression analysis. The research results show that value added tax, sales tax on luxury goods and taxpayer income have a positive effect on the purchasing power of motor vehicle consumers. The theoretical implication in this research is that it is able to provide additional information regarding the influence of value added tax, sales tax on luxury goods and taxpayer income on the purchasing power of motor vehicle consumers which is linked to the theory of the principles of purchasing power and prestige. The practical implication of this research is that it can make a positive contribution to the Bali Provincial Government and taxpayers.
The Effect of Financial Ratio on Profit Growth in Infrastructure Sector Companies Listed on the Indonesia Stock Exchange Rifa Alfiandi; Ni Luh Supadmi
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): January : 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.v2i1.365

Abstract

Profit growth is the rate of increase in profit obtained by a company. Profit growth is an important factor in assessing a company's financial performance. This study aims to examine the effect of financial ratios on profit growth in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The research sample used was 20 companies with 80 observation samples. The financial ratios used are liquidity, solvency, profitability, and activity ratios. These financial ratios are proxied by the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TAT), respectively. Testing was carried out using multiple linear regression analysis. Based on the results of the hypothesis test, it is known that the profitability ratio proxied by Return on Assets (ROA) has a positive effect on profit growth and the activity ratio proxied by Total Asset Turnover (TAT) has a negative effect on profit growth. Other results, namely the liquidity ratio proxied by the Current Ratio (CR) and the solvency ratio proxied by the Debt to Equity Ratio (DER) have no effect on profit growth. These results mean that the profitability ratio and activity ratio can be determinants of profit growth predictors and can be a reference for investors to make investment decisions.
PENGARUH IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 55 TAHUN 2022, PENGETAHUAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK : (Studi pada UMKM di Kabupaten Gianyar) Dea Ayu Heggar Rinjani Charal; Ni Luh Supadmi
Jurnal Ekonomi dan Bisnis Vol. 3 No. 5 (2025): MEI
Publisher : ADISAM PUBLISHER

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Abstract

This research seeks to empirically examine the impact of Government Regulation Number 55 of 2022, tax literacy levels, and taxpayer awareness on the tax compliance of MSME actors in Gianyar Regency. A descriptive quantitative method with a causal approach was employed. The study was conducted at the Gianyar Pratama Tax Office, involving a population of 4,752 MSME taxpayers registered at the office. The sample was selected using an accidental sampling technique, resulting in 98 respondents, determined through the Slovin formula. The collected data were processed using multiple linear regression analysis. The findings indicate that the implementation of the regulation, tax knowledge, and taxpayer awareness all have a significant and positive influence on MSME tax compliance. This implies that higher trust in the regulation's benefits, better understanding of taxation, and greater awareness of its importance lead to increased compliance in fulfilling tax obligations.
Pengaruh Capital Intensity, Karakter Eksekutif, dan Kepemilikan Institusional pada Tax Avoidance Sriartini, Ni Putu Putri; Supadmi, Ni Luh
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 2 (2025): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i2.10501

Abstract

The study aims are to obtain empirical evidences regarding to the effects of capital intensity, executive character, and institutional ownership on tax avoidance at manufacturing companies listed on Indonesia Stock Exchange in 2019-2022. The sample determination used a purposive sampling technique so that a total of 73 companies were obtained with four years of observation or a total of 292 observation data. The data analysis technique using multiple regression test through SPSS software. Based on the result of research, it obtained that capital intensity has negative effects on tax avoidance. This means the higher capital intensity, the lower level of tax avoidance will get, on the other hand executive character and institutional ownership have no effect on tax avoidance.
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.
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 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 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 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