Articles
<![CDATA[Dampak Budaya Etis Organisasi Dan Sifat Macheavellian Pada Keputusan Etis Konsultan Pajak Di Provinsi Bali ]]>
<![CDATA[Naniek Noviari]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ Akuntabilitas Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v11i2.8806
<![CDATA[The profession of tax consultants is a profession that has ethical decision issues, because these professions are often confronted with conditions of ethical dilemmas, which always threaten the credibility of these professionals, especially the tax consultant profession. There are two views on factors that influence the unethical actions an individual makes. First, views that argue that unethical actions or decision-making are more influenced by the individual's moral character. Second, unethical actions are more influenced by the environment, such as the ethical culture of the organization in which the individual works. Individual characteristic factors that influence decision making include machiavellian behaviour. The research population is all tax consultant in Denpasar City. The study sample was the entire study population. The data used is the primary data obtained from the survey using the questionnaire instrument. Analyzer used is partial least square. The results of the study found that ethical culture produces ethical decisions when the consultant is confronted with an ethical dilemma. Conversely, the macheavellian behaviour of low levels can lead to ethical decisions.]]>
<![CDATA[ANALYSIS OF LEGAL, ACCOUNTING, TAX REVIEW OF XYZ Ltd ]]>
<![CDATA[Naniek Noviari]]>
<![CDATA[ Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v7i2.2660
<![CDATA[Penelaahan terhadap aspek hukum, akuntansi, pajak penghasilan dan PPN atastransaksi dicatat dalam General Ledger XYZ ltd (satu manajemen villa di Bali) dilakukansesuai dengan ketentuan atau peraturan yang berlaku pada periode transaksi dilakukanpenelitian ini. General Ledger 2013 XYZ Ltd (sebagai data kuantitatif) dan semua dokumenhukum XYZ Ltd yang digunakan dalam penelitian ini dan dikumpulkan dengan teknikdokumentasi. Berdasarkan analisis data, dapat disimpulkan bahwa ada beberapa masalahyang didirikan pada aspek akuntansi, hukum, dan perpajakan XYZ ltd. XYZ Ltd harusmelakukan beberapa perbaikan (berdasarkan rekomendasi yang diberikan) dalam aspekakuntansi, hukum, dan perpajakan terutama dalam pemenuhan hukum dan kewajibanpajak. Analisis ini terbatas pada kemampuan peneliti untuk memahami dan menganalisistransaksi di General Ledger Jasa Perusahaan. Oleh karena itu peneliti lain bisa mempelajarikasus yang sama di jenis lain dari Perusahaan (yaitu Perusahaan Manufaktur).DOI: 10.15408/akt.v7i2.2660]]>
<![CDATA[PERLINDUNGAN HUKUM WAJIB PAJAK DAN PENANGGUNG PAJAK DALAM SENGKETA PAJAK (PERSPEKTIF UU NO.14 TAHUN 2002) ]]>
<![CDATA[I Kadek Sumadi]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRAK Penelitian ini mengkaji secara teoritis tentang kedudukan Pengadilan Pajak dalam sistem Peradilan di Indonesia dan upaya-upaya hukum yang dilakukan oleh Wajib Pajak dan Penanggung Pajak dalam penyelesaian sengketa pajak melalui Pengadilan Pajak berdasarkan ketentuan UU No 14 Th 2002. Penelitian dilakukan dengan metode penelitian hukum normatif dengan jenis pendekatan yang digunakan adalah pendekatan masalah secara normatif. Teknik pengumpulan data (sumber bahan hukum) dan teknik analisis data (bahan hukum) yang dilakukan adalah Snow ball method dan teknik pengolahan dan analisis bahan hukum. Teknik analisis yang dilakukan adalah analisis bahan hukum secara kualitatif yaitu analisis dalam bentuk deskriptif analisys. Implikasi dari penelitian ini adalah Pengadilan Pajak memiliki kedudukan yang sama dengan badan peradilan khusus yang berpuncak pada Mahkamah Agung namun kedudukannya berada di luar 4 (empat) lingkungan peradilan. Perlindungan hukum bagi wajib pajak dan penanggung pajak melalui Pengadilan Pajak (berdasarkan Undang-undang No. 14 Tahun 2002) dilakukan dalam bentuk penggunaan hak-hak wajib pajak dan penanggung pajak yang terkait dengan Pengadilan Pajak yaitu berupa pengajuan tuntutan hak dalam bentuk banding atau gugatan, sedangkan terhadap putusan Pengadilan Pajak tidak dikenal adanya upaya hukum banding dan kasasi, melainkan hanya diperkenankan melalui upaya hukum Peninjauan Kembali.]]>
<![CDATA[PENGARUH KEMAJUAN TEKNOLOGI INFORMASI TERHADAP PERKEMBANGAN AKUNTANSI ]]>
<![CDATA[NANIEK NOVIARI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Perkembangan TI yang pesat juga mengakibatkan perubahan signifikanterhadap akuntansi. Perkembangan akuntansi berdasar kemajuan teknologi terjadidalam tiga babak, yaitu era bercocok tanam, era industri, dan era informasi.Peranan TI terhadap perkembangan akuntansi pada setiap babak berbeda-beda.Semakin maju TI, semakin banyak pengaruhnya pada bidang akuntansi. KemajuanTI mempengaruhi perkembangan sistem informasi akuntansi (SIA) dalam halpemrosesan data, pengendalian intern, dan peningkatan jumlah dan kualitasinformasi dalam pelaporan keuangan. Perkembangan SIA berbasis komputer dalammenghasilkan laporan keuangan juga mempengaruhi proses audit. Akhirnya,kemajuan TI memberikan peluang baru bagi profesi akuntan. Peluang baru yangmungkin diraih di antaranya adalah konsultan sistem informasi berbasiskomputer, CISA, dan web trust audit.]]>
<![CDATA[Symbolic Adoption Model of Local Government Management Information System ]]>
<![CDATA[I Gusti Ngurah Agung Suaryana]]>;
<![CDATA[Naniek Noviari]]>;
<![CDATA[I Gusti Ayu Eka Damayanthi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i01.p06
<![CDATA[The purpose of this research is to create an acceptance model for the implementation of the Local Government Management Information System (LGMIS) financial application in the Denpasar City Government. In this study, the population consisted of all RAOs in the Denpasar City Government, a total of 36 RAOs and selected using saturated sampling methods and sampling of respondents was done by purposive sampling. SEM-PLS statistical analysis was used in this study. The findings of hypothesis testing show that information quality, system quality, management commitment, personal innovativeness, and computer self-efficacy have no effect on LGMIS's perceived usefulness. Personal innovativeness and computer self-efficacy have a positive effect on the perceived ease of use of the LGMIS. Ease of use has a positive effect on the financial LGMIS perceived usefulness. This study also proves that perceived ease of use and perceived usefulness have a positive effect on financial LGMIS symbolic adoption. Keywords: regional management information system, technology acceptance model, symbolic adoption.]]>
<![CDATA[Mampukah Corporate Governance Mengurangi Eksekutif Risk Taker Melakukan Penghindaran Pajak? ]]>
<![CDATA[Naniek Noviari]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2019.v14.i02.p11
<![CDATA[Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to engage in tax avoidance actions commonly referred to as tax avoidance. One of the causes of this behavior is the presence of an executive character who dares to take risks. The impact of the executive character on tax resignation can be reduced by the implementation of good corporate governance. This research proposes the application of good corporate governance to reduce the impact of an executive character on aggressive tax actions. The population of this study comprises of all manufacturing companies listed on the Indonesia Stock Exchange in 2014–2016. Sampling was done using purposive sampling. 48 observations were picked as the samples. This study involved one independent variable (executive characteristics), one dependent variable (aggressive tax action), and one corporate governance variable. The study used moderated regression analysis. This study found the more aggressive the executive character, the higher the probability of the tax avoidance. Better implementation of good corporate governance results in lower the tax avoidance action. Better implementation of good corporate governance also weakens the influence of the executive character on tax avoidance actions. Keywords: tax avoidance, executive characteristics, good corporate governance]]>
<![CDATA[Pengaruh Konflik Peran, Kompetensi, dan Motivasi Pegawai Terhadap Kinerja Pegawai Inspektorat Kota Denpasar ]]>
<![CDATA[I Gusti Ngurah Agung Suaryana]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ Jurnal Ekonomi Kuantitatif Terapan 2018: Vol. 11, No.1, Februari 2018 (pp. 1-144) ]]>
Publisher : <![CDATA[Universitas Udayana ]]>
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DOI: 10.24843/JEKT.2018.v11.i01.p06
<![CDATA[The role of the Regional Inspectorate becomes more important as the body charged with the supervision and development in the region. This stimulates more research on factors that affect the performance of the inspectorate. Factors suspected to be the determinants of the performance of the regulatory regions, namely conflict role, competence, and motivation. The population of this study is as well as a sample of the research, is inspectorate employees on government of Denpasar who directly involved in the supervision and guidance of preparation of financial statements of every SKPD in Denpasar. The research instrument is in the form of questionnaires. The analysis used is partial least square. This study found out that the competence and motivation affects employee performance inspectorate. Role conflict was not shown to affect the performance of the inspectorate. The results of this study are expected to help the leader of the agency Inspectorate in making decisions concerning training, assignments, and employee motivation given to the environment Inspectorate Denpasar.]]>
<![CDATA[PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY, DAN INVESTMENT OPPORTUNITY SET PADA TAX AVOIDANCE ]]>
<![CDATA[Desi Kusuma Dewi]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2021.v10.i09.p06
<![CDATA[Tax avoidance is one way to avoid taxes legally that does not violate tax regulations. Tax avoidance can be said to be a complicated and unique issue because on one hand it is permissible, but on the other hand it is undesirable. Although it does not violate tax regulations, these actions are basically not in accordance with tax laws and make state tax revenues not optimal. This study aims to determine the effect of accounting conservatism, capital intensity, and investment opportunity set on tax avoidance. The population of this study focuses on mining companies on the Indonesia Stock Exchange for the 2016-2019 period, with total of 47 companies. The number of companies that were selected as samples were 11 companies, hence 44 observations were obtained during the study period. The analysis technique used in this research is multiple linear regression. The results of the analysis shows accounting conservatism has no effect on tax avoidance, capital intensity has a positive effect on tax avoidance, and the investment opportunity set has a negative effect on tax avoidance. This shows accounting conservatism is not a causal variable that influence companies to carry out tax avoidance and the higher the capital intensity of the company, the higher the tax avoidance action taken by the company and the higher the investment opportunity set of the company, the lower the tax avoidance action taken by the company.]]>
<![CDATA[ANALISIS PELAKSANAAN KEWAJIBAN ATAS PAJAK PENGHASILAN PASAL 21 PADA RUMAH SAKIT XYZ ]]>
<![CDATA[ni made tika anggreni]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.01.TAHUN 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2020.v09.i01.p03
<![CDATA[The company as a tax cutter has a very large and important role for the government. The company as the income tax cutter must record the tax expense calculation of Article 21 Income Tax in accordance with the rules and procedures for calculating taxes and the results of which will be paid or reported. This study was conducted at XYZ Hospital. The purpose of this research is to analyze the implementation of the obligation for income tax article 21 whether it is in accordance with the Act. This study uses qualitative research methods, with a case study approach method. The data used are employee salary data and reporting of PPH 21 period XYZ Hospital in 2017. The results of this study indicate that the calculations performed by XYZ Hospital are correct, but for the depositing and reporting of Article 21 Income Tax that has been applied by XYZ Hospital yet in accordance with the Act so that it causes the existence of contingency obligations that must be repaid.]]>
<![CDATA[Analysis of the implementation of Government Regulation No. 46 2013 in the calculation of PT ABCs income tax payable 2013/2014 ]]>
<![CDATA[Naniek Noviari]]>
<![CDATA[ The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v4i02.333
<![CDATA[This research is a case study of the implementation of the Government Regulation No. 46 in the calculation of income tax payable 2013/2014 of PT ABC (a villa management company in Bali). This study uses quantitative and qualitative data, i.e. PT ABCs Profit/Loss reports in 2012/2013, PT ABCs Ledger of 2013, and the Notary Deed of the Establishment of PT ABC, which are collected using documentation technique. The Data are analyzed through several stages; firstly, to determine whether or not PT ABC should implement Regulation No. 46 in the calculation of its income tax payable 2013/2014, secondly, to calculate and analyze the comparison of PT ABCs income tax payable 2013/2014 between using the Regulation No 46 scheme and regular scheme. It is found that PT ABCs total income tax payable 2013, which is calculated using the Regulation No. 46 scheme, is lower than that of using the regular scheme, while the opposite condition occurs in 2014. This will potentially lead to a conflict of interest in the management of PT ABC that could potentially lead to act of tax evasion. This research uses the assumptionthat PT ABCs Profit/Loss in 2014 has the same condition as PT ABCsProfit/Loss in 2013. The future researchers can perform similar study in other companiesby using the actual report of Profit/Loss in 2014 and/or compare it with the condition ofProfit/Loss of the company for the next 3 consecutive years.]]>
