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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 Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Luh Putu Gita Cahyani; Naniek Noviari
E-Jurnal Akuntansi Vol 26 No 3 (2019)
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.2019.v26.i03.p08

Abstract

Micro, Small and Medium Enterprises (SME’s) are one sector that has the potential to contribute to state tax revenue. Taxpayer compliance sector SME’s is very low, especially taxpayer compliance UMKM registered at KPP Pratama Singaraja in 2015-2017 has not reached 50%.The purpose of this study was to test of tax rates, understanding taxation and tax sanctions on SMEs taxpayer compliance. The theory used in this study is the theory of planned behavior. Based on the population, the sample in this study is 100 SMEs taxpayer were selected as respondents using the Slovin formula. The method of determining the sample in this study is accidental sampling and technical data analysis of this study using multiple linear regression analysis. The results show that the tax rate, understanding of taxation and taxation sanctions have a positive effect on SMEs taxpayer compliance. Keywords: Tax rate, understanding of taxation, taxation sanctions, SMEs taxpayer compliance
Faktor-Faktor yang Berpengaruh pada Niat Memanfaatkan Insentif Pajak pada Masa Pandemi COVID-19 Naniek Noviari; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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.2021.v31.i11.p20

Abstract

This study aims to verify the factors that influence the intention to use tax incentives during the COVID-19 pandemic. The research population is all MSME taxpayers registered in Bali using the accidental sampling method. Data was collected from 100 respondents through a questionnaire using google forms. The analytical tool used in this research is multiple linear regression analysis. The results showed that the perceived tax knowledge, tax risk, internal influence, external influence, self-efficacy, and controlability variables had a positive effect on the intention to use tax facilities. The results of this study can be used as evaluation material in preparing and implementing fiscal policies, especially regarding tax facilities in handling the COVID-19 pandemic. Keywords: Perception Of Tax Knowledge; Tax Risk; Internal Influence; External Influences; Self-Efficacy; Controlability; Intention To Use Tax Facilities.
PENGARUH KONEKSI POLITIK, LEVERAGE, PERTUMBUHAN PENJUALAN DAN KEBERAGAMAN GENDER PADA PENGHINDARAN PAJAK Harinata, I Kadek Radhe; Naniek Noviari; Anak Agung Vidyaswari Kedisan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p06

Abstract

Perusahaan kerap menggunakan strategi legal untuk menekan kewajiban pajak mereka, yang dikenal sebagai praktik penghindaran pajak, dengan tetap mengikuti ketentuan hukum dan peraturan perpajakan yang berlaku. Studi ini dilakukan untuk membuktikan koneksi politik, leverage, pertumbuhan penjualan, serta keberagaman gender dalam jajaran manajemen pada praktik penghindaran pajak. Objek penelitian mencakup seluruh emiten sub sektor pertambangan pada Bursa Efek Indonesia (BEI) tahun 2021 - 2023. Sampel dipilih menggunakan teknik purposive sampling dan terdiri dari 15 perusahaan dengan 45 amatan. Data dianalisis menggunakan metode analisis regresi data panel. Analisis data menyimpulkan bahwa koneksi politik berperan dalam meningkatkan kecenderungan agen untuk melakukan penghindaran pajak pada perusahaan sub sektor pertambangan, sebaliknya, partisipasi perempuan dalam posisi manajerial menunjukkan efek penurunan terhadap praktik tersebut. Adapun variabel leverage dan pertumbuhan penjualan tidak menunjukkan pengaruh signifikan terhadap perilaku agen melakukan penghindaran pajak di perusahaan sub sektor pertambangan yang terdaftar di BEI 2021- 2023.   Companies frequently adopt lawful strategies to minimize their tax liabilities, a practice known as tax avoidance, while remaining within the boundaries of prevailing tax laws and regulations. This study investigates the influence of political connections, leverage, sales growth, and gender diversity in managerial positions on tax avoidance behavior. The research population includes all publicly listed companies in the mining sub sector on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling method, 15 unit companies were selected, resulting in 45 total observations. The data were analyzed using panel data regression techniques. The findings indicate that political affiliations tend to increase the likelihood of firms engaging in tax avoidance practices. Conversely, the involvement of women in managerial roles appears to reduce such behavior. Meanwhile, variable leverage and sales growth show no significant effect on corporate tax avoidance within mining sub-sector companies on the IDX for the 2021 to 2023 period.
PENGARUH KUALITAS PELAYANAN PETUGAS PAJAK, SANKSI PERPAJAKAN, DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM LUWU UTARA Iloh Maitri Padma Dewi; Naniek Noviari
Jurnal Ekonomi dan Bisnis Vol. 3 No. 7 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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

Abstract

Taxation serves as the primary source of state revenue and plays a crucial role in financing national development. However, taxpayer compliance particularly among Micro, Small, and Medium Enterprises (MSMEs) remains a persistent challenge within Indonesia's tax system. This study aims to analyze the influence of tax officer service quality, tax sanctions, and tax knowledge on the tax compliance of MSME taxpayers. A quantitative approach with a survey method was employed in this research. Data were collected through questionnaires distributed to MSME taxpayers selected using random sampling techniques. The data were analyzed using multiple linear regression. The findings of this study are expected to contribute to enhancing taxpayer compliance through improved service quality, strict enforcement of tax sanctions, and increased tax knowledge.
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.
The Effect of Good Corporate Governance and Information Technology Implementation on Operational Cost Efficiency, With Firm Size as a Moderator I Gusti Ayu Agung Nararatna Mirah Nandini; Naniek Noviari
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.2032

Abstract

Operational cost efficiency is essential for improving profitability and sustaining competitiveness, particularly in the food and beverage manufacturing industry, which is characterized by complex production processes and high operating costs. This study examines the effects of Good Corporate Governance (GCG) and Information Technology (IT) implementation on operational cost efficiency, with firm size as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2025. The study employs a quantitative approach using purposive sampling, resulting in 34 companies and 204 panel observations. GCG was measured using a four-component governance index, IT implementation through content analysis, and operational cost efficiency using the Operating Cost Efficiency Ratio. Data were analyzed using Moderated Regression Analysis (MRA) with panel data regression in EViews. The results show that GCG and IT implementation positively and significantly improve operational cost efficiency. Firm size does not moderate the relationship between GCG and operational cost efficiency but strengthens the positive effect of IT implementation. The novelty of this study lies in examining the joint role of GCG, IT implementation, and firm size in explaining operational cost efficiency in the Indonesian food and beverage manufacturing sector. The findings contribute to the literature on governance and digital transformation while providing practical insights for managers to enhance operational efficiency through stronger governance and effective IT adoption.
Dilema Independensi Auditor Internal Kementerian Lingkungan Hidup: Antara Kepatuhan Regulasi dan Tekanan Institusional Dewi Puspito Sari; I Putu Sudana; Ni Ketut Rasmini; Naniek Noviari
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i3.3299

Abstract

Internal auditor independence is a fundamental aspect of maintaining the objectivity and credibility of the internal oversight function, particularly when auditors operate within organizational environments characterized by various institutional pressures. This study aims to understand the dilemmas surrounding internal auditor independence and identify adaptive strategies employed to maintain independence within the Main Inspectorate of the Ministry of Environment. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews with five internal auditors and document analysis and were analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that independence dilemmas primarily arise during the discussion, communication, and finalization of audit results, when auditors encounter responses, clarifications, and additional evidence from auditees. Institutional pressures include coercive pressures arising from regulations and organizational dynamics, normative pressures stemming from auditing standards, professional codes of ethics, and professional values, and mimetic pressures associated with learning from audit practices adopted by other institutions. Auditors maintain their independence through professional communication, the use of audit evidence, professional judgment, hierarchical supervision, and compliance with the Indonesian Government Internal Audit Standards (SAIPI) and professional codes of ethics. This study concludes that internal auditor independence does not imply complete freedom from pressure but rather the ability to maintain objectivity and integrity through professional mechanisms when confronting institutional dynamics.
The Impact of Carbon Emission Disclosure on Firm Valuation: Exploring the Moderating Role of Foreign Ownership Ni Putu Mia Triskasari Putri; Naniek Noviari
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p05

Abstract

The value of a firm, as reflected in fluctuations of the composite stock price index, is influenced by various factors, including carbon emission disclosure, which has garnered increasing attention from stakeholders due to concerns over global warming. This research investigates the impact of carbon emission disclosure on firm value, with foreign ownership as a moderating variable. The study focuses on energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. A purposive sampling method was used to select the research sample, resulting in 84 observations. The theoretical framework of this study is grounded in signaling theory, legitimacy theory, and agency theory. Data analysis was conducted using Moderated Regression Analysis (MRA) through EViews software. The findings reveal that carbon emission disclosure has a negative effect on firm value. Furthermore, the results indicate that foreign ownership does not strengthen the relationship between carbon emission disclosure and firm value.
Liquidity, Leverage, and Profitability: Their Impact on Corporate Tax Aggressiveness Made Mutiara; Naniek Noviari
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p15

Abstract

Tax aggressiveness involves both legal and illegal actions taken by companies to minimize their tax liabilities. Key characteristics such as liquidity, leverage, and profitability are believed to influence the extent of tax aggressiveness. This study investigates the impact of profitability, liquidity, and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The analysis and interpretation of the study’s findings are grounded in agency theory. Using purposive sampling, 179 observations were selected. The Net Profit Margin (NPM) Index is employed as a proxy for tax aggressiveness, and the data were analyzed using multiple linear regression via the EVIEWS 13 software. The findings indicate that profitability significantly affects tax aggressiveness, while liquidity and leverage do not.
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