Articles
<![CDATA[Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance ]]>
<![CDATA[Ni Putu Swandewi]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 7 (2020) ]]>
Publisher : <![CDATA[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.2020.v30.i07.p05
<![CDATA[Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied by using a cash effective tax rate (CETR). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 168 companies. The sample used was 44 companies with a total observation sample of 176 in 4 years. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the analysis, it was found that the financial distress variable had a significant positive effect on tax avoidance, and accounting conservatism had a significant negative effect on tax avoidance. Keywords: Financial Distress; Accounting Conservatism; Tax Avoidance.]]>
<![CDATA[Konservatisma Akuntansi Sebagai Pemicu Gejala Timbulnya Sengketa Pajak Penghasilan Badan ]]>
<![CDATA[I Gusti Ayu Dian Esha Putri]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 2 No 1 (2013) ]]>
Publisher : <![CDATA[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
<![CDATA[This study aimed to observe the effect of accounting conservatism on the onset of symptoms of income tax disputes. This study was conducted on services companies listed on the Indonesia Stock Exchange. Data analysis method used is a simple linear regression analysis. The study used three regression models because the variable Y (symptoms of income tax disputes) is proxied by three ratio, there are AR/AP, CR/CD and Sales/Expense. While the variable X (accounting conservatism) is proxied by accrual. Based on the analysis and hypothesis testing, all the three regression models show that accounting conservatism gave positif effect on the onset of symptoms of income tax disputes. This shows that the higher conservatism adopted by the company, the higher incidence of symptoms of income tax disputes at the company as well. Keywords: Accounting Conservatism, Symptoms of Income Tax Disputes, Services Company.]]>
<![CDATA[PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK ]]>
<![CDATA[Priska Febriani Sahilatua, Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 1 (2013) ]]>
Publisher : <![CDATA[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
<![CDATA[ABSTRAK Pajak merupakan sumber penerimaan terbesar bagi negara, tetapi di sisi lain pajak merupakan biaya bagi perusahaan karena beban pajak akan mengurangi laba perusahaan, oleh sebab itu banyak perusahaan yang melakukan perencanaan pajak. Self-Assesment yang berlaku di Indonesia juga menjadi pemicu untuk perusahaan melakukan perencanaan pajak. Penelitian ini dilakukan di PT.X yang berlokasi di Kabupaten Karangasem. Objek penelitian dalam penelitian ini adalah perencanaan Pajak Penghasilan Pasal 21 dengan menggunakan 4 (empat) alternatif. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah analisis kuantitatif deskriptif.Berdasarkan hasil analisis yang telah dilakukan bahwa menerapkan metode Gross Up akan memberikan penghematan jika dibanding dengan penerapan alternatif yang lain. Perhitungan PPh Pasal 21 dengan metode Gross Up juga dapat mengakibatkan gaji bruto karyawan akan naik yang mengakibatkan laba perusahaan menjadi turun, sehingga pajak yang ditanggung oleh perusahaan akan turun, serta tidak terdapat selisih antara biaya fiskal dan komersial yang ditanggung perusahaan. Menerapkan metode Gross up pada perhitungan PPh Pasal 21 karyawan, penambahan beban gaji pada perusahaan tidak menjadi beban bagi perusahaan karena kenaikan ini akan menurunkan laba sebelum pajak, sehingga Pajak Penghasilan Badan perusahaan akan turun. Kata kunci: perencanaan pajak, PPh Pasal 21, metode Gross Up]]>
<![CDATA[Faktor-Faktor yang Memengaruhi Pemilihan Karir sebagai Konsultan Pajak ]]>
<![CDATA[I Gusti Ayu Agustia Arini]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 1 (2021) ]]>
Publisher : <![CDATA[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.2021.v31.i01.p19
<![CDATA[This study aims to determine whether professional training, professional recognition, work environment, gender roles, and the influence of parents influence career choices as tax consultants. The theory used in this research is Theory of Planned Behavior (TPB). The population in this study were employees of the LMATS Consulting tax consultant and the total sample was 60 employees using the questionnaire method data collection technique with purposive sampling, namely employees of the accounting division or tax division, who have worked at least 1 year with the latest education of D3. Research location at the LMATS Consulting Tax Consultant office. The results of this study indicate that professional training, professional recognition, work environment, gender roles, and the influence of parents have a positive effect on career choices as a tax consultant in the LMATS Consulting tax consultant office. Keywords: Career; Tax Consultant; Employee.]]>
<![CDATA[Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Monika Karolina]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (2019) ]]>
Publisher : <![CDATA[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.2019.v28.i02.p01
<![CDATA[The purpose of this research was to determine effect of variabels in theory of planned behavior namely perception ofattitude, subjective norm and behavioral control of individual taxpayer compliance. This research was conducted in East Denpasar Primary Tax Office with 100 individual taxpayes registered as a samples and using non probability of sampling method, especially accidental sampling. The data was collected through the distribution of the questionnaire. Analysis techniques that is used is multiple linear regression. Based on the results of the analysis it was found that the perception of the attitude, subjective norms, and perceptions ofcontrol behavior had a positively influence individual taxpayer.Keywords: Compliance taxpayers, theory of planned behavior, attitude, subjective norm, perception of control behavior.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Nyoman Budhi Setya Dharma]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 1 (2017) ]]>
Publisher : <![CDATA[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
<![CDATA[This study aims to examine and provide empirical evidence of the influence of corporate social responsibility (CSR) and capital intensity against tax avoidance. The independent variable of this research was CSR and capital intensity, the dependent variable is tax avoidance. The independent variables CSR is measured by CSR disclosure GRI indicators G3.1. Variable capital intensity was measured using the intensity ratio of fixed assets. The dependent variable tax avoidance measured by effective tax rate (ETR). The population was 144 companies listed on the Stock Exchange in 2012-2015. Samples were selected using purposive random sampling method with certain criteria and obtained as many as 28 companies that meet the criteria. Data analysis technique used is multiple regression analysis. Regression analysis showed that the variables of CSR and the capital intensity of each negative and positive impact on tax avoidance.]]>
<![CDATA[Pengaruh Pajak, Exchange Rate, Profitabilitas, dan Leverage Pada Keputusan Melakukan Transfer Pricing ]]>
<![CDATA[Anisa Sheirina Cahyadi]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 2 (2018) ]]>
Publisher : <![CDATA[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.v24.i02.p23
<![CDATA[Fenomena transfer pricing bisa terjadi karena motivasi manajemen untuk menghindari pajak, terutama melakukan transfer kekayaan (laba) antar pihak yang berelasi. Tujuan penelitian ini adalah untuk mengetahui pengaruh pajak, exchange rate, profitabilitas, dan leverage perusahaan manufaktur pada keputusan melakukan transfer pricing. Penelitian dilakukan pada perusahaan manufaktur yang terdafar di Bursa Efek Indonesia (BEI), dengan metode purposive sampling. Sampel yang diperoleh sebanyak 15 perusahaan dengan periode pengamatan selama 3 tahun sehingga diperoleh jumlah sampel sebanyak 45 amatan. Data diperoleh dengan mengunduh laporan keuangan tahunan perusahaan manufaktur yang terdaftar di BEI tahun 2014 – 2016. Teknik analisis yang digunakan adalah regresi logistik. Hasil penelitian ini menunjukan bahwa variabel pajak, profitabilitas, dan leverage berpengaruh positif pada keputusan perusahaan dalam melakukan transfer pricing. Sedangkan variabel exchange rate tidak berpengaruh pada keputusan perusahaan dalam melakukan transfer pricing. Kata kunci: transfer pricing, pajak, exchange rate, profitabilitas, leverage]]>
<![CDATA[Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi ]]>
<![CDATA[A.A. Istri Syania Vihira Nanda]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 2 (2020) ]]>
Publisher : <![CDATA[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.2020.v30.i02.p01
<![CDATA[This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was conducted on taxpayers registered at the North Badung Primary Tax Service Office with a convenience sampling method. The analysis technique used is binary logistic regression with moderating regression analysis (MRA). Based on the results of this study indicate that taxation socialization has a significant positive effect on tax amnesty which means the higher the taxation socialization, the higher the tax amnesty participation. The interaction between ease of procedure and taxation socialization has a significant positive effect, which means that ease of procedure is able to strengthen the relationship between taxation socialization and tax amnesty. The interaction of offshore investment risks has a positive but not significant effect on tax amnesty which means that offshore investment risks are not able to strengthen the relationship of tax socialization to tax amnesty. Keywords: Tax Amnesty; Ease of Procedure; Offshore Investment Risk.]]>
<![CDATA[PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Ni Nyoman Trysedewi Mahaputri]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 3 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[Arrears vehicle tax data of SAMSAT Denpasar in 2011-2014 indicated that there are taxpayers who do not comply the tax liabilities. The purpose of this study is to obtain empirical evidence of influence of the tax regulation comprehension, taxpayer awareness, and the accountability of public service on vehicle taxpayer obedience. This study conducted on Samsat Denpasar office. This study population is all registered vehicle taxpayer on SAMSAT Denpasar. Samples of this study are 100 respondents, with accidental sampling method. Data Collection using questionnaire. Data analysis technique is multiple linear regression analysis. Based on the analysis, the tax regulation comprehension, taxpayer awareness, and the accountability of public service have positive influence to the vehicle taxpayer obedience. Coefficient determibation result, as big as 20,4 percent effect and the other 79,6 percent influences by outside research model factors.]]>
<![CDATA[Evaluasi Kinerja Badan Pendapatan Daerah Kota Denpasar Dalam Pemungutan Pajak Bumi Dan Bangunan Perdesaan Perkotaan ]]>
<![CDATA[IGA Anastasia Sukma Putri]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 2 (2019) ]]>
Publisher : <![CDATA[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.2019.v27.i02.p26
<![CDATA[The purpose of this study was to determine the performance of the Denpasar City Revenue Agency in collecting Rural and Urban Land and Building Taxes. This study uses secondary data with data analysis used in this study is a comparative descriptive analysis related to value for money. Based on the results of the analysis, it can be seen that the performance of the Denpasar City Revenue Agency from the economic aspect is categorized as quite economical by obtaining an average economic ratio of 82%, from the efficient aspect classified as very efficient by obtaining an average efficiency ratio of 2.82 %, and from the aspect of effectiveness classified as very effective category by obtaining an average effectiveness ratio of 105%. The efforts made by the Denpasar City Revenue Agency to increase Rural and Urban Land and Building Taxes revenues are intensifying and extending. Keywords: Performance, land tax, value for money]]>
