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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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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.
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.
Influence Firm Size, Leverage, and Fixed Assets Intensity Intax Avoidance Ni Putu Mayra Pradnya Dewi; Ni Luh Supadmi; Ni Kadek Wahyuni Merta Sari
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.
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