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All Journal AKUNTABILITAS The Indonesian Accounting Review Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis dan Kewirausahaan International Journal Of Economics Social And Technology International Journal of Management Research and Economics Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah E-JURNAL AKUNTANSI E-Jurnal Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ekonomi dan Bisnis (Jebi)

Naniek Noviari

Fakultas Ekonomi Dan Bisnis, Universitas Udayana

Author-ID : 2943002

Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 60 Documents Claim Missing Document

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Dampak Budaya Etis Organisasi Dan Sifat Macheavellian Pada Keputusan Etis Konsultan Pajak Di Provinsi Bali Naniek Noviari; I Gusti Ngurah Agung Suaryana
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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.

ANALYSIS OF LEGAL, ACCOUNTING, TAX REVIEW OF XYZ Ltd Naniek Noviari
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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

Analysis of the implementation of Government Regulation No. 46 2013 in the calculation of PT ABC’s income tax payable 2013/2014 Naniek Noviari
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.333

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 ABC’s Profit/Loss reports in 2012/2013, PT ABC’s 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 ABC’s income tax payable 2013/2014 between using the Regulation No 46 scheme and regular scheme. It is found that PT ABC’s 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 ABC’s Profit/Loss in 2014 has the same condition as PT ABC’sProfit/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.

The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory) Naniek Noviari; I Gusti Bagus Wiksuana; IB Panji Sedana; I Putu Sudana
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 1 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great concern to the stakeholders. This article aims to examine the theory and previous studies that explain the correlation among voluntary disclosure of tax disputes and firm value. The analysis is complemented by a systematic compilation of literature on research issues and results so that future research directions are obtained. In this research Signal Theory was developed by combining it with RBV theory. The variables of political connection and the profile of a tax consultant licensed by a lawyer were added as moderating variables. This will make Signal Theory more comprehensive in verifying the correlation among voluntary disclosure of tax disputes and company value.

The Effect of Leverage, Profitability, and Investment Opportunity Set on Company Value with Dividend Policy as a Moderating Variable: Study on Non-Financial Companies in 2019-2022 Ni Ketut Puspita Gayatri; Naniek Noviari
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2236

Corporate value is an important concept for investors in evaluating the overall performance of a company for shareholders and other stakeholders. The value of a company that is proxied to the stock price makes the company try to maximize the value of the company by maximizing the stock market price. The company's value also takes into account external factors that affect the company's performance. These are such as market conditions, industrial competition, and government regulations. The purpose of this study is to determine the influence of leverage, profitability, and investment opportunity set, on the value of companies with dividend policy as a moderator. The population of this study is 719 non-financial companies listed on the Indonesia Stock Exchange in 2019-2022. The selection of samples in this study was carried out using the purposive sampling method so that the number of samples in this study amounted to 204 samples. The data analysis technique uses Moderated Regression Analysis (MRA). The results of the study show that partially the variables of leverage, profitability, and investment opportunity set affect the company's value. Meanwhile, the interaction between the variables of disclosure of leverage, profitability, investment opportunity set and dividend policy variables shows that leverage, profitability, and investment opportunity set are not able to moderate the influence of leverage, profitability, and investment opportunity set on the value of companies in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2022 period.

FAKTOR - FAKTOR YANG MEMPENGARUHI KEMAUAN WAJIB PAJAK MENJADI PESERTA AMNESTI PAJAK Dina Ambara Yani; Naniek Noviari
E-Jurnal Akuntansi Vol 20 No 1 (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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The most inland revenue financed by taxes. The realization of the State Budget does not meet national development targets. One of government effort to overcome this issue is by promote Tax Amnesty Programme. The purpose of this study is to see the influence of knowledge and understanding of the tax amnesty law, a good perception on the tax amnesty system, the credibility level of legal system and law on the taxpayer’s willingness to be tax amnesty participant. The sample is determined by incidental sampling method with a sample size of 100 individual taxpayers registered at the Tax Office Primary Gianyar. Methods of data collection using questionnaires. Data analysis technique used is multiple linear regression analysis. The results of this study the knowledge and understanding of regulations tax amnesty, and a good perception on the tax amnesty’s system has the positive effect on the willingness of taxpayers participated in tax amnesty While the credibility level of legal system and law has no effect on the willingness of the taxpayer participated in a tax amnesty.

PENGARUH PERSEPSI MANAJEMEN ATAS KEUNGGULAN PENERAPAN E-BILLING DAN E-SPT PAJAK PERTAMBAHAN NILAI PADA KEPATUHAN PERPAJAKAN Milan Novita Handayani; Naniek Noviari
E-Jurnal Akuntansi Vol 15 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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The purpose of this study was to determine the influence of management perceptions on the advantage of e-billing and e-SPT VAT on tax compliance. Research was conducted at the Kantor Pelayanan Pajak Pratama Badung Utara. The population in this research is the Taxable Entrepreneur Firm registered in the Kantor Pelayanan Pajak Pratama Badung Utara. The number of samples in the study that as many as 87 respondents, the sampling technique through simple random sampling method. Data collection method used is survey by distributing questionnaires, respondents consisted of business owners, head of accounting and head of tax. Data analysis technique used is multiple linear regression analysis. Based on the results of analysis show that the perception of management on the advantages of e-billing and e-SPT VAT had positive effect on tax compliance.

Profitabilitas, Leverage dan Penghindaran Pajak Ni Made Wuriti; Naniek Noviari
E-Jurnal Akuntansi Vol 33 No 8 (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.i08.p08

Tax avoidance is an activity to legally minimize tax payments but is not wanted by the government because it can lead to reduced state revenues. This research aims to obtain empirical evidence regarding the influence of profitability and leverage on tax avoidance. The theory used is the Theory of Planned Behavior (TPB). The population in this study are all mining companies listed on the IDX for the 2017-2021 period. The sampling technique used a purposive sampling method with a total of 60 samples obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability has a positive and significant effect on tax evasion, while leverage has no effect on tax evasion. The theoretical implications of this research are able to confirm the TPB based on the results of the tests that have been carried out. The practical implications of this research can provide knowledge that can be used as consideration for investors and the government. Keywords: Profitability; Leverage; Tax Avoidance

Faktor-Faktor yang Memengaruhi Intensitas Perilaku dalam Penggunaan E-Filing Pada Wajib Pajak Orang Pribadi Putu Dessy Kurnia Dewi; Naniek Noviari
E-Jurnal Akuntansi Vol 22 No 3 (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.v22.i03.p27

This study aims to determine the intensity of behavior in the use of e-filing in Badungregency, measured through the perception of usability, perception of ease, security andconfidentiality, preparedness of taxpayer information technology, and experience. Theintensity of behavior in the use of e-filing is desire to use e-filing and reuse it in the future.This research was in Badung regency. The number of samples as 100 taxpayers personalusers e-filing. The method of the sample using purposive sampling, the technique ofdetermining the sample by using certain criteria that have been determined in accordancewith the purpose of study. Data collection was questionnaires. The analysis technique usedis multiple linear regression analysis. Based on the results concluded that the perception ofusability, perception of ease, security and confidentiality, readiness of taxpayer informationtechnology influential, and experience positively affect the intensity of e-filing userbehavior.Keyword : Intensity of behavior, e-filing, individual taxpayer, Annual SPT.

Pengaruh Penerapan e-SPT PPh Pasal 21 Pada Efisiensi Pemrosesan Data Perpajakan Bagi Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya Denpasar dwijana asriningsih; Naniek Noviari
E-Jurnal Akuntansi Vol 8 No 3 (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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Tax has a very important role , because it is a major source of revenue for the state to fund government spending and development. To improve the quality of tax service to taxpayers and increase the amount of tax revenue innovations were developed, one of which is to develop an electronic reporting of tax payable using SPT (e-SPT). One of the SPT must be reported using e-tax return is e-SPT Income Tax Article 21. The purpose of this study was to determine the effect of e-SPT application of Article 21 Income tax on data processing efficiency of tax for corporate taxpayers registered at Denpasar Tax Office Associate. Respondents of this study were 85 registered corporate taxpayers in Denpasar Tax Office Associate and located in Denpasar area with simple random sampling method. Data was collected through questionnaires and interviews. The analysis technique used is simple linear regression analysis. Based on the results of the analysis found that the implementation of e-SPT PPh 21 affects the efficiency of data processing for the taxation of corporate taxpayers registered at Denpasar Tax Office Associate.

Co-Authors A.A. Gede Wisnu Adhimatra A.A. Istri Syania Vihira Nanda Anak Agung Vidyaswari Kedisan Anisa Sheirina Cahyadi Ayu Mirah Suryani Ayu Putu Mirah Haryati Desak Kade Bunga Ayu Pradnyani Desi Kusuma Dewi Dewi Puspito Sari Dina Ambara Yani dwijana asriningsih Harinata, I Kadek Radhe I Gede Angga Partha I Gst Ayu Eka Damayanthi I Gusti Ayu Agung Nararatna Mirah Nandini I Gusti Ayu Agustia Arini I Gusti Ayu Dian Esha Putri I Gusti Ayu Eka Damayanthi I Gusti Bagus Wiksuana I Gusti Ngurah Agung Suaryana I Gusti Ngurah Agung Suaryana I Kadek Sumadi I Putu Sudana I PUTU SUDANA I Wayan Maha Hredaya Dharma Ida Ayu Made Widya Ningsih Ida Bagus Arthana Ida Bagus Gede Putra Pradnyana Ida Bagus Ngurah Ari Putra Wirawan Ida Bagus Panji Sedana Ida Bagus Putu Fajar Adisamartha IGA Anastasia Sukma Putri Iloh Maitri Padma Dewi Iloh Maitri Padma Dewi Kadek Angelita Armeitya Dwi Anggraini Lidia Ayu Karuniasari Luh Putu Gita Cahyani made adi nertha prabawa Made Mutiara Milan Novita Handayani Monika Karolina Ni Kadek Rahayu Artharini Ni Ketut Puspita Gayatri Ni Ketut Rasmini Ni Komang Cahyani Purnaningsih Ni Komang Megi Megayani Ni Luh Putu Puspita Dewi Ni Luh Ratna Pradnya Maitriyadewi Ni Made Ayu Widyanti Ni Made Rita Dewi ni made tika anggreni Ni Made Wuriti Ni Nyoman Trysedewi Mahaputri Ni Nyoman Vitria Anjarsari Ni Putu Arisa Dewi Ni Putu Ayu Liony Krishna Devi Ni Putu Bella Indry Cahyani Ni Putu Indah Febriani Ni Putu Mediana Trisnayanti Ni Putu Meiditya Ningsih Ni Putu Mia Triskasari Putri Ni Putu Swandewi Nyoman Budhi Setya Dharma Prasetya Jaya Warsa Putu Ari Putri Saridewi Putu Dessy Kurnia Dewi Putu Wawan Saputra Ratna Alifia

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