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<![CDATA[PENGARUH LIKUIDITAS, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP PADA TINGKAT AGRESIVITAS WAJIB PAJAK BADAN ]]>
<![CDATA[Ida Bagus Putu Fajar Adisamartha]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 3 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Results of Indonesia's tax revenues fluctuated since 2011 until 2014. This happens because not optimal taxation or the tax evasion of the taxpayer. Tax Aggressiveness is action taken to minimize the burden of the taxpayer receives tax payable. The more efficient the tax burden of State revenues from taxes will also decrease. This study was conducted to determine the effect of Liquidity, Leverage, Inventory Intensity, and Fixed Assets intensity on Aggressiveness rate taxpayer. This research was conducted taking the population of companies listed on the Stock Exchange in 2011-2014. Through purposive sampling method, researchers obtained samples of 43 companies. Data analysis technique used is multiple linear analyses. The results obtained are liquidity factor and the Inventory Intensity had positive and significant impact on the level of aggressiveness taxes. While the leverage factor, and the intensity of fixed assets had no significant effect on the level of aggressiveness of corporate taxpayers.]]>
<![CDATA[Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM ]]>
<![CDATA[Ni Kadek Rahayu Artharini]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 5 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i05.p20
<![CDATA[MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector. Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.]]>
<![CDATA[Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Ni Komang Megi Megayani]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 8 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i08.p05
<![CDATA[The research aims determine the effect of e-SAMSAT, SAMSAT roving, and taxpayer satisfaction on motor vehicle taxpayer compliance. The theories used in this study are Theory of Planned Behavior and the Technology Acceptance Model theory. This research was conducted at the Joint Office of SAMSAT Karangasem with a total population of 205,849 taxpayers and sample size was calcula.ted using the Sl.ovin form.ula so that the sample size was 100 taxpayers. The method of determining the sample using accidental sampling is taking samples by chance. Data collect.ion was carr.ied out by distributing questio.nnaire, and the analy.sis technique used was multi.ple linear regress.ion analysis. Based on resul.ts of the analy.sis, it is concluded that the e-SAMSAT program, SAMSAT roving, and taxpayer satisfaction have a positive effect on motor vehicle taxpayers compliance at the Joint Office of SAMSAT Karangasem. Keywords: E-SAMSAT Program; SAMSAT Roving; Tax Payer’s Satisfaction; Taxpayer Compliance.]]>
<![CDATA[PEMANFAATAN TEKNOLOGI INFORMASI, KEPERCAYAAN, DAN KOMPETENSI PADA PENERAPAN TEKNIK AUDIT SEKITAR KOMPUTER ]]>
<![CDATA[Putu Saka Sumarsana Putra, Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 4 No 3 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi, kepercayaan, dan kompetensi pada penerapan teknik audit sekitar komputer. Penelitian ini dilakukan di kantor akuntan publik yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI) wilayah Bali dengan menjadikan 90 orang auditor sebagai sampel. Pengumpulan data dilakukan dengan menyebarkan kuesioner dan teknik analisisnya menggunakan regresi linear berganda. Berdasarkan hasil analisis, diketahui bahwa pemanfaatan teknologi, kepercayaan terhadap teknologi, dan kompetensi auditor berpengaruh positif terhadap penerapan teknik audit sekitar komputer oleh auditor kantor akuntan publik di Bali. Variabel pemanfaatan teknologi informasi, kepercayaan, dan kompetensi berkontribusi sebanyak 56 persen pada penerapan teknik audit sekitar komputer, sedangkan sisanya 44 persen dipengaruhi oleh variabel lain yang tidak dimasukkan ke dalam model penelitian. Kata kunci: teknologi informasi, kepercayaan, kompetensi, penerapan teknik audit komputer ]]>
<![CDATA[PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ida Bagus Gede Putra Pradnyana]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Another way to preserve firm value is tax planning. This done, so tax payer can pay their taxes effectively and efficiently and maintain company's image. Corporate transparency shown by how much information is disclosed by management to company owners and this expect to reduce odds of opportunistic management when doing tax planning. This can reduce asymmetry information which also reduces conflicts of interest and support of enhancement the firm value. This study was to obtain empirical evidence on firm value of the effect of tax planning with corporate transparency as moderating variable. This research conducted at consumer goods company listed on Indonesia Stock Exchange in year 2013-2015. Number of samples is 72, with purposive sampling techniques. The analysis technique used is moderated regression analysis (MRA). Results of study are variable tax planning affect the firm value. Corporate transparency as a moderating variable amplified effect of tax planning on firm value.]]>
<![CDATA[Analisis Penerapan Tax Review Atas Pajak Penghasilan Badan Pada Hotel X Tahun 2014 ]]>
<![CDATA[Putu Ari Putri Saridewi]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 2 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v20.i02.p16
<![CDATA[Tax review or review of tax is the act of a review of all transactions the company and should be carried out continuously to minimize errors that may occur, the review of tax can also be used to prepare a corporate plan ahead so that the efficiency of unnecessary costs can be minimized. The purpose of this study was conduct a review of the corporate income tax at the Hotel X. This research was conducted at the Hotel X. Hotel X is a company that engaged in the field of tourism. The method used in this study were interviews and documentation.The type of data that used in this research is qualitative form of organizational structure and quantitative data that used in this research is financial statements. Design of this research is quantitative descriptive. Based on the results of research that has been done. Hotel X has been running a deposit and reporting obligations in accordance legislation. However, in the calculation and Board Annual tax return preparation, there is an error that led to charges of tax payable in accordance with the applicable regulations. So that the necessary corrections to the charges.To avoid mistakes that may occur in the future, there’s recommended that the Hotel X must apply this tax review every month as this will be very helpful in planning to estimated cost that will be used and before the tax government do any inspection Hotel X should immediately make a correction of all transactions that have not corrected yet. Keywords: Tax Review, Corporate Income Tax, Tax Liability, Tax Compliance]]>
<![CDATA[PENGARUH KONSERVATISMA AKUNTANSI PADA INDIKASI TIMBULNYA SENGKETA PAJAK PENGHASILAN BADAN ]]>
<![CDATA[Prasetya Jaya Warsa]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 3 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[The studies aim to verify the impact of conservatism accounting to the indication of tax income litigation. Investigation site were the whole company which were lisitng on Indonesia Stock Exchange during 2009-2013. A simple linier regression analysis was the data analysis techniques on this investigation. Three regression model used in this investigation, by reason of variable Y (indication of tax income litigation) was measured by three ratio, scilicet ratio Account Receivable/Account Payable, ratio Cash Receipt/Cash Disbursment and ratio sales/expense. Whilst the variable X (conservatism accounting) was measured in accrual model. Investigation resulted that two regression model exemplify the accounting conservatism gave a positif impact on indication of income tax litigation, whereas one of model regression refered a negative impact.]]>
<![CDATA[Manajemen Laba, Profitabilitas dan Kepemilikan Keluarga dan Tax Avoidance ]]>
<![CDATA[Ni Luh Ratna Pradnya Maitriyadewi]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 6 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i06.p04
<![CDATA[One of the biggest sources of income for the country is tax. Taxes are used to finance the national development of a country. The results of Indonesia's tax revenue have fluctuated from 2016 to 2018. Tax revenue is fluctuating because of less optimal tax collection or the presence of tax avoidance from taxpayers. The purpose of this study is to obtain empirical evidence regarding the effect of earnings management, profitability, and family ownership on tax avoidance. This research was conducted by taking the population of consumer goods companies listed on the Stock Exchange in 2016-2018. Through the purposive sampling method in accordance with predetermined criteria, researchers obtained 27 sample companies. The data analysis technique used is multiple linear regression analysis. The results obtained are earnings management and profitability variables have a positive effect on tax avoidance. While the family ownership variable has no effect on tax avoidance. Keywords: Earning Management; Profitability; Family Ownership; Tax Avoidance.]]>
<![CDATA[Pengaruh Dewan Komisaris Independen, Komite Audit dan Koneksi Politik terhadap Tax Avoidance ]]>
<![CDATA[Lidia Ayu Karuniasari]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 9 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i09.p10
<![CDATA[Tax avoidance is an act of minimizing the tax burden by taking advantage of the loopholes in the applicable tax regulations. This study examines the effect of independent commissioners, audit committees and political connections on tax avoidance. The research sample is Property and Real Estate Companies listed on the IDX in 2018-2020. Determination of the sample using purposive sampling method and produced 54 observations. The results showed that the independent board of commissioners had no effect on tax avoidance. the audit committee has a negative effect on tax avoidance and political connections have no effect on tax avoidance. Keywords: Independent Board of Commissioners; Audit Committee; Political Connection; Tax Avoidance.]]>
<![CDATA[PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Ida Bagus Ngurah Ari Putra Wirawan]]>;
<![CDATA[Naniek Noviari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 3 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v21.i03.p17
<![CDATA[Pajak merupakan penerimaan negara yang akan digunakan untuk pembiayaan umum seperti pembangunan, pendidikan dan kesehatan, bahkan pajak juga merupakan salah satu tolak ukur dari keberhasilan perekonomi suatu negara. Permasalahan yang sering terjadi saat ini yaitu masih banyaknya masyarakat yang belum memenuhi kewajiban pajaknya. Tujuan penelitian ini adalah untuk menganalisis pengaruh penerapan kebijakan tax amnesty dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Timur. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Timur. Jumlah sampel dalam penelitian ini sebanyak 100 responden yang ada di wilayah Denpasar Timur. Pengambilan sampel dilakukan dengan menggunakan Metode Accidental Sampling. Metode analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi linier berganda, uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (uji R2), uji kesesuaian model (uji F) dan uji t. Berdasarkan hasil penelitian diketahui bahwa tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini menunjukan bahwa apabila tax amnesty mengalami kenaikan maka angka kepatuhan wajib pajak akan mengalami kenaikan pula. Sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini menunjukan bahwa semakin tinggi sanksi perpajakan maka tingkat kepatuhan wajib pajak akan cenderung semakin tinggi.]]>
