Naniek Noviari
Fakultas Ekonomi Dan Bisnis, Universitas Udayana

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ESG Performance and Corporate Tax Aggressiveness: Evidence from Indonesian Listed Firms Mulya Tantra Gunadi; Putu Agus Ardiana; I Dewa Nyoman Badera; Naniek Noviari
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p07

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and corporate tax aggressiveness among Indonesian listed firms. Using panel data from non-financial companies that disclosed ESG scores during the 2021–2024 period, this research employs panel regression analysis with the effective tax rate (ETR) as a proxy for tax aggressiveness. The analysis controls for firm-specific characteristics, including firm size, leverage, firm age, liquidity, profitability, market valuation, and board size. Grounded in legitimacy theory, this study investigates whether ESG performance reflects firms’ ethical commitment in tax practices or merely serves as symbolic compliance. The empirical findings indicate that ESG performance is positively associated with ETR, suggesting that firms with higher ESG scores tend to exhibit lower levels of tax aggressiveness. In contrast, profitability is found to be a significant driver of tax aggressiveness. These results provide evidence that ESG performance is relevant in shaping corporate tax behavior and offer insights into the effectiveness of mandatory sustainability reporting in Indonesia. The study contributes to the literature on ESG and taxation in emerging markets.
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

Abstract

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.
PENGARUH PROFITABILITAS DAN LEVERAGE PADA PENGHINDARAN PAJAK DENGAN KONEKSI POLITIK SEBAGAI VARIABEL PEMODERASI Kadek Angelita Armeitya Dwi Anggraini; Naniek Noviari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.730

Abstract

The study attempts to gather empirical evidence of the influence of profitability and leverage on tax avoidance with the political connections serving as moderating variables. A mining sector business listed on the Indonesian Stock Exchange (IDX) for the 2018–2022 timeframe makes up the research population. Data analysis techniques are purposive sampling as well as samples selected of 22 companies with 110 observations. Moderate Regression Analysis is utilized to regress data with the help of Eviews 10. The research gains profitability and leverage has a positive effect on tax avoidance. Based on the experiments that have been conducted, the research can validate both the positive accounting theory and the agency theory. The practical implications of research can be used as a reference material for governments to enhance regulatory and supervisory capabilities as well as references for researchers for future advanced studies.
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 Dina Ambara Yani dwijana asriningsih Harinata, I Kadek Radhe I Dewa Nyoman Badera 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 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 Mulya Tantra Gunadi 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 Agus Ardiana Putu Ari Putri Saridewi Putu Dessy Kurnia Dewi Putu Wawan Saputra Ratna Alifia