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

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PENGARUH PENGHINDARAN PAJAK JANGKA PANJANG PADA NILAI PERUSAHAAN DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI I Gede Angga Partha; Naniek Noviari
E-Jurnal Akuntansi Vol 14 No 3 (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

This study aimed to examine the effect of long-term tax evasion in the value of the company with the information transparency as moderating variables. The sample was non-sector financial services company listed on the Indonesia Stock Exchange in 2010-2014, using purposive sampling method. The Company elected to a sample of 70 companies observations. The data analysis technique used is a simple regression analysis and test interactions (moderated regression analysis). Long run cash ETR is used to measure the variable tax evasion. Tobins Q ratio is used to measure the variable value of the company, and the completeness of voluntary disclosure index is used to measure the variable transparency of information. The results provide evidence that companies that perform long-term tax evasion does not significantly influence the value of the company, but the transparency of information can moderate the effects of long-term tax evasion so that companies that tax evasion will be a positive effect on the value of the company if the transparency of company information also good.
Insentif Pajak, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menegah Ni Putu Indah Febriani; Naniek Noviari
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p18

Abstract

The research aims to determine the effect of tax incentives, taxpayer awareness, and tax socialization on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). The research was conducted at the East Denpasar Pratama Tax Service Office (KPP) with a total sample of 98 respondents as individual MSME taxpayers. The data analysis technique used in this research is Multiple Linear Regression Analysis. Based on the results of the analysis it was found that tax incentives, taxpayer awareness, and tax socialization have a positive effect on taxpayer compliance. This shows that by providing tax incentives that are put to good use, adequate awareness of taxpayers, and holding regular tax socialization, the higher the level of compliance of MSME taxpayers.Keywords: Tax Incentives; Taxpayer Awareness; Socialization; Compliance
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Ni Luh Putu Puspita Dewi; Naniek Noviari
E-Jurnal Akuntansi Vol 21 No 2 (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 | DOI: 10.24843/EJA.2017.v21.i02.p01

Abstract

Pajak merupakan sektor yang memegang peranan penting dalam perekonomian, karena dalam pos penerimaan Anggaran Pendapatan dan Belanja Negara (APBN) sumbangan pajak memiliki porsi yang lebih besar dibandingkan dengan sumber penerimaan lain (non pajak). Penerimaan pajak di Indonesia belum maksimal, padahal Indonesia memiliki potensi penerimaan pajak yang tinggi dikarenakan besarnya jumlah penduduk dan kegiatan usaha. Penghindaran pajak merupakan rangkaian aktivitas perencanaan pajak. Penghindaran pajak dapat dikatakan sebagai mengurangi pajak dengan mengikuti peraturan yang ada. Persoalan penghindaran pajak rumit dan unik, di satu sisi penghindaran pajak diperbolehkan, tapi di sisi lain penghindaran pajak tidak diinginkan. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, profitabilitas dan corporate social responsibility pada penghindaran pajak. Penghindaran pajak dalam penelitian ini diproksi dengan nilai CETR. Data yang digunakan adalah data sekunder. Populasi dari penelitian ini adalah Bursa Efek Indonesia (BEI) selama periode 2013-2015. Metode penentuan sampel dari penelitian ini adalah dengan purposive sampling sesuai dengan kriteria yang telah ditentukan dan diperoleh sampel sebanyak 36 perusahaan. Teknik analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil pengujian analisis regresi linear berganda, penelitian menujukkan bahwa ukuran perusahaan, leverage dan pengungkapan corporate social responsibility berpengaruh negatif dan signifikan pada penghindaran pajak, sedangkan profitabilitas berpengaruh positif dan signifikan pada penghindaran pajak. Kata kunci: penghindaran pajak, ukuran perusahaan, leverage, profitabilitas, pengungkapan corporate social responsibility.
pengaruh kondisi keuangan wajib pajak, kualitas pelayanan fiskus, dan sanksi perpajakan pada kepatuhan wajib pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur A.A. Gede Wisnu Adhimatra; Naniek Noviari
E-Jurnal Akuntansi Vol 25 No 1 (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.i01.p27

Abstract

The purpose of this study was to determine the effect of the financial condition of the taxpayer, the quality of service of the tax authorities, and taxation sanctions on individual taxpayer compliance in the East Denpasar Primary Tax Office. The population in this study were all private taxpayers who were registered and effective in 2016 at the East Denpasar Primary Tax Office. The sample in this study was obtained based on the calculation of sample determination using the Slovin formula, then the number of samples used in this study were as many as 100 samples of WPOP registered as Individual Taxpayers in East Denpasar Tax Office. The data analysis technique used is multiple linear regression analysis. The results showed that the taxpayer's financial condition, the quality of service of the tax authorities, and taxation sanctions had a positive effect on WPOP compliance registered in the East Denpasar Primary KPP. This means that if the taxpayer's financial condition, the service quality of the tax authorities, and tax sanctions on the East Denpasar Primary Tax Service Office are getting better, it will further increase the taxpayer's compliance in paying taxes at the East Denpasar Primary Tax Office. Keywords: financial condition, service quality of tax authorities, tax sanctions, WPOP compliance.
Pengaruh Pajak dan Pemanfaatan Tax Haven pada Transfer Pricing Ni Putu Ayu Liony Krishna Devi; Naniek Noviari
E-Jurnal Akuntansi Vol 32 No 5 (2022)
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.2022.v32.i05.p05

Abstract

Transfer pricing is the determination of prices in transactions between parties that have a special relationship. Transfer pricing carried out by the company in order to minimize the tax burden paid by the company by utilizing transactions with related parties. This study aims to examine the effect of taxes and the use of tax havens on transfer pricing. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Determination of the number of samples in this study using a purposive sampling technique with three criterias, namely mining sector companies listed on the IDX that publish an annual report, earn profits, and have transactions with related parties in 2016-2020. Based on these criteria, the number of samples used in this study was 15 samples of companies with 75 observational data. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxes have no effect on transfer pricing, while the use of tax havens has a positive effect on transfer pricing. Keywords: Tax; Tax Haven; Transfer Pricing.
Financial Distress, Sales Growth, Profitabilitas dan Penghindaran Pajak Ida Ayu Made Widya Ningsih; Naniek Noviari
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p17

Abstract

This study aims to determine the effect of financial distress, sales growth, and profitability on tax avoidance. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period with a total of 182 companies. The sample used is 80 companies with a total sample of 240 observations in three years. The analytical technique used in this research is multiple linear regression analysis. The test results in this study found that financial distress has a positive and significant effect on tax avoidance, sales growth has a positive and significant effect on tax avoidance, and profitability has a positive and significant effect on tax avoidance. Keywords: Financial Distress; Sales Growth; Profitability; Tax Avoidance.
Analisis Perhitungan Cadangan Kerugian Penurunan Nilai PT. Bank Sinar Harapan Bali Ida Bagus Arthana; Naniekl Noviari; Naniek Noviari
E-Jurnal Akuntansi Vol 8 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

This study analyzes the calculation of fund formation Allowance for impairment losses according to banking rules and according to the tax rules. Allowance for impairment on an allowance is established when the carrying value after impairment are less than the carrying amount of the initial. Recognition of allowance for impairment in accordance with banking regulations by Indonesian Banking Accounting Guidelines , while according to the tax rules on the terms of Regulation of the Minister of Finance No.81/PMK.03/2009. Fiscal correction is used to adjust for differences in the recognition of allowance for impairment in accordance with banking rules and according to the rules of taxation. Analysis of the data used is quantitative descriptive analysis. The analysis showed that there was no difference according to the allowance for impairment recognition PT. Bank Sinar Harapan Bali with banking rules. The same is shown in the application of fiscal correction to the allowance for impairment of PT. Bank Sinar Harapan Bali accordance with the tax regulations. This means recognition of allowance for impairment of PT. Bank Sinar Harapan Bali has appropriate banking regulation and taxation.
Analisis Perhitungan Cadangan Kerugian Penurunan Nilai PT. Bank Sinar Harapan Bali Ida Bagus Arthana; Naniekl Noviari; Naniek Noviari
E-Jurnal Akuntansi Vol 8 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

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

Abstract

This study analyzes the calculation of fund formation Allowance for impairment losses according to banking rules and according to the tax rules. Allowance for impairment on an allowance is established when the carrying value after impairment are less than the carrying amount of the initial. Recognition of allowance for impairment in accordance with banking regulations by Indonesian Banking Accounting Guidelines , while according to the tax rules on the terms of Regulation of the Minister of Finance No.81/PMK.03/2009. Fiscal correction is used to adjust for differences in the recognition of allowance for impairment in accordance with banking rules and according to the rules of taxation. Analysis of the data used is quantitative descriptive analysis. The analysis showed that there was no difference according to the allowance for impairment recognition PT. Bank Sinar Harapan Bali with banking rules. The same is shown in the application of fiscal correction to the allowance for impairment of PT. Bank Sinar Harapan Bali accordance with the tax regulations. This means recognition of allowance for impairment of PT. Bank Sinar Harapan Bali has appropriate banking regulation and taxation.
Manajemen Laba, Sales Growth, Good Corporate Governance dan Tax Avoidance Ni Putu Bella Indry Cahyani; Naniek Noviari
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p12

Abstract

Tax avoidance practices carried out by taxpayers (companies) can cause losses to the country and can hinder national development. The research aims to obtain empirical evidence regarding the influence of earnings management, sales growth, and good corporate governance on tax avoidance. The research was conducted at basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sample size of 120 observations determined using a purposive sampling technique. The data analysis technique used is panel data regression analysis with EViews 12 software. The research results show that earnings management and audit committees have a negative effect on tax avoidance and sales growth and independent commissioners have a positive effect on tax avoidance. Institutional ownership and audit quality have no effect on tax avoidance. Keywords: Tax Avoidance; Earnings Management; Sales Growth; Good Corporate Governance
PENGARUH KUALITAS PELAYANAN DAN SIKAP TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI DI KPP BADUNG UTARA made adi nertha prabawa; Naniek Noviari
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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

Pajak mempunyai peran yang sangat penting dalam penerimaan negara untuk membiayai berbagai bentuk pengeluaran dengan tujuan meningkatkan kesejahteraan masyarakat. Mengingat begitu pentingnya peranan pajak, maka pemerintah dalam hal ini Direktorat Jenderal Pajak telah melakukan berbagai upaya untuk memaksimalkan penerimaan pajak. Salah satunya yaitu dengan diubahnya sistem pembayaran pajak menjadi self-assesment system. Penelitian ini dimaksudkan untuk mengetahui pengaruh kualitas pelayanan KPP Pratama Badung Utara dan sikap wajib pajak orang pribadi terhadap kepatuhan pelaporan wajib pajak di Kantor Pelayanan Pajak Pratama Badung Utara. Dalam penelitian ini jumlah sampel adalah sebanyak 100 anggota sampel dan untuk mengumpulkan data digunakan kuesioner. Data diolah menggunakan model analisis regresi linier berganda dengan bantuan program  SPSS Dari hasil penelitian diketahui bahwa kualitas pelayanan dan Sikap wajib pajak secara simultan maupun parsial berpengaruh signifikan terhadap kepatuhan pelaporan wajib pajak orang pribadi. Berdasarkan simpulan tersebut, maka dapat disarankan agar KPP Pratama Badung Utara dapat meningkatkan kualitas pelayanan  yang sudah baik dan juga disarankan dilakukan upaya-upaya yang dapat meningkatkan kesadaran wajib pajak.
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