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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
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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Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity pada Tax Avoidance A. A. Ayu Nur Cintya Apsari; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 25 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i02.p25

Abstract

This study aims to determine the effect of executive compensation, political connections, and capital intensity on tax avoidance. This research was carried out on property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 12 companies with the number of observations 36. The method of determining the sample of this study was non-probability sampling with purposive sampling technique. Data analysis techniques were carried out using multiple linear regression analysis techniques. The results showed that executive compensation had a negative and significant effect on tax avoidance. This study also found that political connections and capital intensity have a negative and not significant effect on tax avoidance. Keyword: Executive Compensation, Political Connections, Capital Intensity, Tax Avoidance
Pengaruh Penerapan E-System Perpajakan danPengetahuan Perpajakan Wajib Pajak Pada Kepatuhan WPOP Ni Putu Wina Purnama Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 28 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i02.p05

Abstract

E-Registration, e-Billing, and e-Filling are part of the e-System issued by the Directorate General of Taxation as a modernization step in fulfilling tax obligations by taxpayers. Knowledge of taxation is a key for taxpayers to comply with their tax obligations because taxpayers who have knowledge of taxation understand the rules so they can fulfill their tax obligations. This study aims to determine the effect of tax e-System implementation and taxpayer tax knowledge on the level of individual taxpayer compliance at the Tabanan Primary Tax Office. The data analysis method used is quantitative data analysis with multiple linear regression analysis techniques. This type of research is primary data obtained from the answers of individual taxpayers registered at the Tabanan Primary Tax Office, namely the answers to a series of questionnaire questions submitted by researchers. The results of this study indicate that the application of e-Registration, e-Billing, e-Filling, and knowledge of taxpayer taxation has a positive effect on individual taxpayer compliance at Tabanan Primary Tax Office.Keywords: E-Registration, e-billing, e-filling, taxpayer tax knowledge, tax compliance.
ASIMETRI INFORMASI DAN PENEKANAN ANGGARAN SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN I Gusti Ayu Diah Lestari; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 19 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Public sector budget is an instrument of accountability for the management of public funds and the implementation of programs funded with public money. This study aimed to examine the effect of budgetary participation on budgetary slack and asymmetry of information and budget emphasis in moderating influence on budgetary slack budgetary participation in the government of Denpasar. The study was conducted on 33 SKPD Denpasar. Sample selection is done by using purposive sampling method. The number of respondent as many as 99 people consisting of Chief SKPD, Head of Sub. General Section and Planning and Head of the sub. Financial department. Data collected through questionnaires. The analysis technique used in the study is the Simple Linear Regression Analysis and Moderated Regression Analysis The study found a positive effect of participation budgeting on budgetary slack, information asymmetry and budget emphasis strengthen budgetary participation influence on budgetary slack.
Pengaruh Penerapan Prinsip GCG pada Persepsi Kualitas Informasi Keuangan PERUMDA Air Minum Tirta Sewaka Darma Gede Rudi Harta Pratama Giri; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 30 No 2 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i02.p02

Abstract

The purpose of this study is to empirically assess the principle of transparency, accountability, accountability, independence and fairness/equality. This research was conducted at PERUMDA Air Minum Tirta Sewaka Darma with a quantitative approach that is in the form of associative. This research uses primary data of secondary data. A population of 340 employees and samples were selected using the purposive sampling technique of 56 employees. Data analysis techniques are double linear regression. Based on the results shows that transparency, accountability, responsibility, independence and fairness/equality influence positive and significant to the quality of financial information. Keywords: Transparency; Accountability; Responsibility, Independency; Fairness.
Pajak, Tunneling Incentive, Nilai Tukar dan Keputusan Transfer Pricing Kadek Karya Dwi Jayanti; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 33 No 5 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i05.p03

Abstract

The research aims to find out and empirically test the effect of taxes, tunneling incentives and exchange rates on transfer pricing carried out in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling method with purposive sampling method. The sample of this research were 20 companies with an observation period of 3 years so that 60 samples were obtained. Collecting data using the non-participant observation method by downloading the financial statements of manufacturing companies listed on the IDX. The data analysis technique is logistic regression analysis. The results of the study show that taxes have a positive effect on the company's decision to transfer pricing. Meanwhile, tunneling incentives and exchange rates have no effect on the company's decision to carry out transfer pricing. Keywords: Tax; Tunneling Incentive; Exchange Rate; Transfer Pricing
PENGARUH PAD, DAU, DAN SILPA PADA BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI Ni Putu Dwi Eka Rini Sugiarthi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 7 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Pelaksanaan desentralisasi fiskal dalam meningkatkan pelayanan dan kebutuhan di berbagai sektor salah satunya sektor publik, memberikan kewenangan kepada Pemerintah Daerah untuk memberikan alokasi belanja modal yang lebih tinggi guna pembangunan sektor-sektor yang bermanfaat pada masing-masing daerah. Penelitian ini memiliki tujuan untuk mengetahui pengaruh PAD, DAU, dan SiLPA pada belanja modal, serta pengaruh PAD, DAU, dan SiLPA dengan moderasi pertumbuhan ekonomi pada belanja modal. Lokasi dari Penelitian ini yaitu Kantor Dinas Pendapatan Daerah Provinsi Bali dan Badan Pusat Statistik Provinsi Bali. Hasil pengujian menunjukan PAD, DAU, dan SiLPA berpengaruh positif dan signifikan pada belanja modal di Kabupaten/Kota di Provinsi Bali. Variabel moderasi (pertumbuhan ekonomi) mampu memoderasi variabel PAD dan DAU, namun tidak mampu memoderasi variabel SiLPA pada belanja modal. Kata Kunci: PAD, DAU,SiLPA,Pertumbuhan Ekonomi, Belanja Modal
Pengaruh Partisipasi Penganggaran, Informasi Asimetri, Komitmen Organisasi, dan Ketidakpastian Lingkunganpada Senjangan Anggaran Ida Bagus Surya Cahyadi Luhur; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p05

Abstract

Budget is an important part in the activities of both the public and corporate sectors. Sector sector sector sector sector sector Organization Organization Organization Organization Organization Organization Organization Organization Organization Organization Organization Organization Organization can be factor factor factor factor factor factor factor objective The purpose of this research is to find information about budgeting, information asymmetry, commitment organization, and environmental uncertainty on budgetary slack. The population of this research is Regional Device Organization (OPD) in the scope of Denpasar City Government which amounts to 33 OPD, the number of samples obtained by respondents is 99 OPD employees. Data analysis techniques are multiple regression analysis. The results of this study indicate that budgeting activities, information asymmetry, organizational commitment, and environmental and environmental uncertainty in the City Device Agency (OPD) within the scope of the Denpasar City Government. Keywords: Budgeting participation, information asymmetry, organizational commitment, environmental uncertainty, budgetary slack.
PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK, DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK Putu Rara Susmita; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 14 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Tax compliance is the behavior of a taxpayer in doing all tax obligations and use taxation rights with still sticking to the legislation perpajakan. Regarding tax compliance is often the case the last few years is the emergence of non-compliance with taxation. This non-compliance will lead to avoidance and tax evasion that will cause a reduction in tax revenue to the state treasury Indonesia. The purpose of this study was to determine the effect of service quality, tax penalties, tax compliance costs, and the implementation of e-filing in compliance WP OP in East Denpasar. The samples used were 100 respondents to the method of determining the sample was accidental sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. The results obtained by the quality of service, tax penalties, and the implementation of e-filing and significant positive effect on compliance WP OP, whereas tax compliance costs and significant negative effect.
Reformasi Administrasi Perpajakan, Implementasi Penerapan E-Faktur dan Kepatuhan Pelaporan Wajib Pajak Putu Desy Ari Paramitha; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 31 No 3 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i03.p02

Abstract

This study aims to determine how the influence of tax administration reforms that are applied as well as the application of e-invoices on tax compliance reporting of taxable entrepreneurs (PKP). The method for determining the sample is using the Accidental Sampling method. The number of samples is 73 respondents obtained from sample calculations with Slovin formula. Data collected by questionnaire. The questionnaire uses a 4-point Likert scale. Data analysis uses multiple linear regression analysis techniques. From the results of data analysis, the results obtained are a positive and significant relationship from the implementation of tax administration reforms and the application of e-invoices to PKP compliance in tax reporting. Keywords: Tax Administration Reform; E-Invoice Implementation; PKP Reporting Compliance.
Pengaruh Penerapan E-Filling Pada Kepatuhan WPOP Pegawai Negeri Sipil Dengan Pemahaman Internet Sebagai Variabel Pemoderasi I Gusti Ngurah Agung Putra Agniveda; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p10

Abstract

This study aims to determine the effect of the application of e-filling on the compliance of the civil servant taxpayers with an understanding of the internet as a moderating variable in the East Denpasar Primary Tax Office. The number of samples used in this study were 100 respondents out of 16,732 effective civil servant populations in East Denpasar Primary Tax Office. The method of determining the sample used was non-probability sampling with a purposive sampling technique. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that the application of e-filling had a positive effect on the compliance of the civil servant taxpayers and understanding the internet was not able to moderate the effect of implementing e-filling on the compliance of the civil servant taxpayers at East Denpasar Primary Tax Office. Keywords: E-filling, understanding of the internet, taxpayers compliance.
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 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 Wahyuni Merta Sari 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 Mayra Pradnya Dewi 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 Sonia Wina Laksmi Sriartini, Ni Putu Putri Wika, I Made WIWIK ANDRYANI