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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana The Indonesian Accounting Review Jurnal Bisnis dan Kewirausahaan International Journal of Management Research and Economics Jurnal Ekonomi dan Bisnis E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Naniek Noviari
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Ida Bagus Ngurah Ari Putra Wirawan; Naniek Noviari
E-Jurnal Akuntansi Vol 21 No 3 (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.i03.p17

Abstract

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.
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 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)
Publisher : ADISAM PUBLISHER

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.
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.
Co-Authors A.A. Gede Wisnu Adhimatra A.A. Istri Syania Vihira Nanda Anisa Sheirina Cahyadi Ayu Mirah Suryani Ayu Putu Mirah Haryati Desak Kade Bunga Ayu Pradnyani Desi Kusuma Dewi Dina Ambara Yani dwijana asriningsih 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 Lidia Ayu Karuniasari Luh Putu Gita Cahyani made adi nertha prabawa Milan Novita Handayani Monika Karolina 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 Ari Putri Saridewi Putu Dessy Kurnia Dewi Putu Wawan Saputra Ratna Alifia