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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana The Indonesian Accounting Review Jurnal Bisnis dan Kewirausahaan International Journal of Management Research and Economics Jurnal Ekonomi dan Bisnis E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Naniek Noviari
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.073 KB) | DOI: 10.31940/jbk.v18i1.52-62

Abstract

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.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, INTENSITAS PERSEDIAAN, DAN PERTUMBUHAN PENJUALAN PADA AGRESIVITAS PAJAK Ni Putu Meiditya Ningsih; Naniek Noviari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i09.p04

Abstract

The purpose of this study was to obtain empirical evidence of the effect of profitability, liquidity, firm size, inventory intensity, and sales growth on the tax aggressiveness of manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange. 2016 – 2020. The method of determining the sample used is using the non-probability sampling method with purposive sampling technique. There are 122 sample companies with a total of 610 observations. The data used were then analyzed using multiple linear regression. The results showed that profitability had a positive effect on tax aggressiveness. Liquidity has a positive effect on tax aggressiveness. Firm size has a positive effect on tax aggressiveness. Inventory intensity and sales growth have no effect on tax aggressiveness. The implication of this research is that it is expected to contribute and refer to further research on the effect of profitability, liquidity, firm size, inventory intensity, and sales growth on tax aggressiveness. In addition, it is hoped that the government can minimize fraud and fraud by companies.
MODEL ADOPTION OF GENERAL PLAN INFORMATION SYSTEM PROCUREMENT OF KPA UDAYANA UNIVERSITY (SIRUPKU) I Gusti Ngurah Agung Suaryana; Naniek Noviari; I Gst Ayu Eka Damayanthi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.09.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i09.p19

Abstract

The information system is an important resource in the organization in the context of efficient and transparent implementation of activities. One of the information systems implemented at Udayana University is the Information System for the General Plan of Procurement of KPA Udayana University (SiRUPKU). This study identifies the factors that explain the successful implementation of SiRUPKU at Udayana University. This study uses the UTAUT model to explain the user's interest and behavior in using the SiRUPKU application in the packaging process for the procurement of goods and services at Udayana University. There are four main factors that explain interest and behavior in using SiRUPKU, namely performance expectations, business expectations, social influences, and facilitating conditions. The research population is all using the SiRUPKU application, namely PPK and KDP supporters at Udayana University. The entire population became the research sample. Data were collected using a questionnaire. This study succeeded in collecting 83 questionnaires from 86 questionnaires distributed. The data were analyzed by partial least squares (PLS). The results of the study prove that performance expectations, business expectations, social influences, and facilitating conditions have a positive effect on interest in using SiRUPKU. Interest in using SiRUPKU has a positive effect on behavior in using SiRUPKU.
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

Abstract

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.
PENGARUH TRANSFER PRICING AGGRESSIVENESS, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE Ni Made Rita Dewi; Naniek Noviari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.08.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i08.p07

Abstract

Penghindaran pajak merupakan strategi untuk meminimalisir pembayaran pajak secara legal dengan memanfaatkan kelemahan dari ketentuan perpajakan. Tujuan penelitian ini untuk membuktikan secara empiris mengenai pengaruh transfer pricing aggressiveness, leverage, dan firm size terhadap tax avoidance. Seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021 dipilih sebagai populasi dalam penelitian ini. Penelitian ini menggunakan metode penelitian kuantitatif yang berbentuk asosiatif. Penentuan sampel dalam penelitian ini menggunakan non probability sampling dengan teknik purposive sampling. Jumlah perusahaan yang terpilih menjadi sampel penelitian sejumlah 12 perusahaan sehingga diperoleh 60 unit amatan. Data pada penelitian ini dianalisis menggunakan analisis regresi data panel. Hasil analisis menunjukkan bahwa transfer pricing aggressiveness tidak berpengaruh terhadap tax avoidance, leverage tidak berpengaruh terhadap tax avoidance, dan firm size berpengaruh negatif terhadap tax avoidance pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021. Hal ini menunjukkan bahwa dengan adanya peningkatan transfer pricing aggressiveness dan leverage pada suatu perusahaan tidak selalu mengindikasikan adanya peningkatan tax avoidance, serta semakin besar ukuran suatu perusahan maka tingkat tax avoidance pada perusahaan akan semakin rendah.
SAMSAT DRIVE THRU MEMODERASI PENGARUH EFEKTIVITAS SISTEM PERPAJAKAN DAN KEPUASAN LAYANAN TERHADAP KEPATUHAN WAJIB PAJAK Ni Made Ayu Widyanti; Naniek Noviari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.06.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i06.p04

Abstract

Rendahnya tingkat kepatuhan Wajib Pajak merupakan masalah dalam proses pemungutan Pajak Kendaraan Bermotor. Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas sistem perpajakan dan kepuasan layanan terhadap kepatuhan Wajib Pajak dengan Samsat Drive Thru sebagai variabel moderasi di Kantor Bersama Samsat Tabanan. Sampel dalam penelitian ini berjumlah 100 orang yang ditentukan melalui metode accidental sampling. Data dikumpulkan melalui penyebaran kuesioner secara langsung, kemudian dianalisis menggunakan analisis regresi linier berganda dan moderated regression analysis. Hasil analisis regresi linier berganda menunjukkan bahwa efektivitas sistem perpajakan dan kepuasan layanan berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak. Hasil moderated regression analysis menunjukkan bahwa Samsat Drive Thru tidak memoderasi pengaruh efektivitas sistem perpajakan dan kepuasan layanan terhadap kepatuhan Wajib Pajak. Kantor Bersama Samsat Tabanan disarankan lebih menggencarkan sosialisasi mengenai Pajak Kendaraan Bermotor, khususnya mengenai layanan Samsat Drive Thru. Penelitian ini hanya dilakukan di Kantor Bersama Samsat Tabanan. Peneliti selanjutnya disarankan untuk memperluas jangkauan penelitian sehingga mendapat hasil penelitian yang lebih baik.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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

Abstract

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

Abstract

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.
Co-Authors A.A. Gede Wisnu Adhimatra A.A. Istri Syania Vihira Nanda Anisa Sheirina Cahyadi Ayu Mirah Suryani Ayu Putu Mirah Haryati Desak Kade Bunga Ayu Pradnyani Desi Kusuma Dewi Dina Ambara Yani dwijana asriningsih I Gede Angga Partha I Gst Ayu Eka Damayanthi 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 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 Lidia Ayu Karuniasari Luh Putu Gita Cahyani made adi nertha prabawa Milan Novita Handayani Monika Karolina Ni Kadek Rahayu Artharini Ni Ketut Puspita Gayatri 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