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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Journal Of Business, Finance, and Economics (JBFE) International Journal of Management Research and Economics International Journal of Economics, Commerce, and Management Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business E-Jurnal Akuntansi
Ni Ketut Lely Aryani Merkusiwati
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Ukuran Perusahaan Memoderasi Pengaruh Profitability dan Capital Intensity terhadap Tax Avoidance Ni Kadek Karisma Dewi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 33 No 8 (2023)
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.2023.v33.i08.p13

Abstract

The aim of this research is to empirically prove profitability and capital intensity which influence tax avoidance with company size as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 were selected as the population in this study. Data in the study were analyzed using multiple linear regression analysis techniques and moderated regression analysis. The results of the research conducted show that profitability has a negative effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Empirically, the effect of profitability on tax avoidance can be strengthened by company size. The effect of capital intensity on tax avoidance cannot be strengthened by company size. Keywords: Profitability; Capital Intensity; Firm Size; Tax Avoidance.
Pengaruh Kesadaran, Kualitas Pelayanan, Dan Pemeriksaan Pada Kepatuhan Wajib Pajak Bermotor Di Kabupaten Gianyar Ni Putu Krismayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 28 No 2 (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.v28.i02.p26

Abstract

The purpose of this research was to obtain empirical evidence from the influence of taxpayer awareness, tax service quality and tax audit on motor vehicle taxpayer compliance in Gianyar Regency. This research was conducted in Gianyar Regency. The population in this study were all Motor Vehicle taxpayers scattered in Gianyar Regency. The number of samples in this study were 100 respondents using the sampling method was accidental sampling. Data collection is done using a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis, it can be seen that, taxpayer awareness, tax service quality and tax audit have a significant positive effect on motor vehicle taxpayer compliance in Gianyar Regency. Keywords: Compliance, awareness, service quality, examination.
PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA AUDITOR, DAN TURNOVER INTENTION PADA PERILAKU MENYIMPANG DALAM AUDIT Dewa Gede Agung Basudewa; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 13 No 3 (2015)
Publisher : 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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Abstract

Deviant behavior in the audit is behavior that deviates from the standard auditor in carrying out audits audits which can degrade the quality of the audit. This study aims to determine the effect Locus Of Control, Organizational Commitment, Performance Auditor, and Turnover Intention on Deviant Behavior In Audit in Public Accounting Firm (KAP) in Bali. Method of determining the sample in this research is purposive sampling technique based on the consideration (judgment sampling). Respondents in this study amounted to 53 auditors around the KAP in Bali. This study tested using linear regression analysis using SPSS for windows 15:00. Based on the results of the analysis can be concluded that Locus Of Control and Turnover Intention positive and significant impact on Deviant Behavior In the audit, while variable Orginasasi Commitment and Performance Auditor negative Influential and signifinkan on Deviant Behavior In Audit.
PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL PEMODERASI Ni Made Ampriyanti; Ni Kt Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 16 No 3 (2016)
Publisher : 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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Abstract

The purpose of this study was to determine the effect of long-run tax avoidance on firm’s value with executive character as moderating variables. Research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange in 2013-2014. Method of sampling was conducted by nonprobability sampling with purposive sampling technique. Data collected through non-participant observation and library method. Data analysis techniques used are moderated regression analysis with 17 firm as a sample. Based on the research results indicate that long-run tax avoidance has negative effect on the firm’s value. This means that long-run tax avoidance can lead to firm’s value has decreased. Executive Character enervated the effect of long-run tax avoidance on firm’s value.
Penggunaan Metode Altman Z-score Modifikasi Untuk Memprediksi Kebangkrutan Bank Yang Terdaftar Di Bursa Efek Indonesia Maria Florida Sagho; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 11 No 3 (2015)
Publisher : 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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Abstract

This research was conducted to predict bankruptcy in banking companies listed in Indonesia Stock Exchange for 2011-2013 with the Altman Z-score modification method. the reseach use a 11 banks that do mergers and acquisitions, namely Mutiara Banks, CIMB  Niaga Banks, Permata Banks, Windu Ketjana International Banks, OCBC NISP Banks, Central Asia Banks, Mandiri Banks, Rakyat Indonesia Banks, Tabungan  Negara Banks, Ekonomi Rahardja Banks, Internasional Indonesia Banks. The analysis techniques  in this research is the Altman Z-score method using 5 ratio, that working capital to total assets ratio (X1), retained earnings to total assets ratio (X2), earnings before interest and taxes to total assets ratio (X3), market value of equity to total debt ratio (X4). The formula of Altman Z-score method to calculate the level of health for the company, that Z-score = 6.56 X1 + X2 + 6.72 3.26 + 1.05 X3 X4. Z-Score indicator to determine the bankruptcy of companies grouped into the healthy category (Z-score> 2.60), gray area (Z-scores between 1.1 and 2.60) and bankrupt (Z-score <1.1). After calculation is concluded that all the banks research from 2011 to 2013 resulted in a Z-Score greater than 2.6, or in other words, the 11 banks is not indicated any symptoms of bankruptcy even reverse all banks surveyed would not be expected to bankruptcy within a period of 1 year.
Pengaruh Kesadaran, Norma Subjektif, Razia Lapangan, dan Pemutihan Pajak terhadap kepatuhan Wajib Pajak Kendaraan Bermotor I Made Lopa Rustiana; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 33 No 7 (2023)
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.2023.v33.i07.p03

Abstract

The City of Denpasar has the highest number of motorized vehicles in the Province of Bali and has had an increasing tax arrears over the last three years. This is one of the indications that taxpayer compliance in the city of Denpasar has decreased. The aim of the study was to obtain empirical evidence regarding the effect of taxpayer awareness, subjective norms, field raids, and tax deductions on motor vehicle tax compliance in the city of Denpasar. The sampling method used was accidental sampling with a sample of 100 respondents calculated using the slovin formula. Data collection using a questionnaire. The data analysis technique used is multiple linear regression. The results showed that taxpayer awareness, subjective norms, field raids, and PKB bleaching had a positive effect on motor vehicle taxpayer compliance in Denpasar City. Keywords : Awareness; Subjective Norms; Field Raids; PKB Whitening; Taxpayer Compliance.
ANALISIS KOMPARASI POTENSI KEBANGKRUTAN DENGAN METODE Z - SCORE ALTMAN, SPRINGATE, DAN ZMIJEWSKI PADA INDUSTRI KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Komang Devi Methili Purnajaya; Ni K. Lely A. Merkusiwati
E-Jurnal Akuntansi Vol 7 No 1 (2014)
Publisher : 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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Abstract

ABSTRAK Pertumbuhan penjualan kosmetik lokal Indonesia kalah besar jika dibandingkan dengan kosmetik impor dan kosmetik brand multinasional bahkan penjualannya mencapai dua kali lipat dari penjualan kosmetik Indonesia. Penelitian ini meneliti tentang apakah terdapat perbedaan potensi kebangkrutan industri kosmetik yang terdaftar di BEI dengan metode Z-Score Altman, Springate, dan Zmijewski.Potensi kebangkrutan dari ketiga model dikomparasikan dengan uji Kruskal-Wallisdengan tingkat signifikansi 0,005 dan diperolehhasil tingkat signifikansi sebesar 0,001 dimana berarti terdapat perbedaan potensi kebangkrutan industri kosmetik yang terdaftar di BEI dengan metode Z-Score Altman, Springate, dan Zmijewski. Kata kunci: altman, komparasi, springate, z-score, zmijewski
Earnings Management and Different Tax Book To Explain Earnings Persistency Ni Ketut Lely Aryani Merkusiwati; I Gusti Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 30 No 1 (2020)
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.2020.v30.i01.p15

Abstract

The study aims to test the direct and indirect effects of earnings management on earnings persistence through different tax books. Opportunistic earnings management results can reduce persistence of accruals. A decrease in accrual persistence will reduce earnings persistence. Different book tax variable was added as an alternative explanation. Earnings management can increase the book tax different reported by the company. A high tax different book can also reduce earnings persistence. A high tax different book is a signal of poor earnings quality. The population of this study is companies listed on the Indonesia Stock Exchange. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2018. Data analysis methods used in this study were descriptive statistics and path analysis. The path analysis results prove that there is an indirect effect of earnings management on earnings persistence through different tax books. The results of the study prove that there is no direct influence of earnings management on earnings persistence.Keywords: Book Tax Different; Earnings Management; Earnings Persistency.
Pengaruh Tax Amnesty dan E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Badung I Nyoman Toni Artana Putra; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 24 No 3 (2018)
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.2018.v24.i03.p18

Abstract

Issues concerning tax compliance are important because non-tax compliance will simultaneously lead to tax avoidance efforts, resulting in reduced deposits of tax funds to the state coffers. In order for the taxpayer compliance level to increase, it is necessary to note the factors that influence taxpayer compliance. The purpose of this study is to determine the effect of tax amnesty and e-filing on taxpayer compliance. This research was conducted in Badung regency with its population is all individual taxpayer in Badung regency. The number of samples in this study as many as 100 respondents, with sampling method used is accidental sampling. Based on the results of the analysis, tax amnesty and e-filing simultaneously have a significant effect on the taxpayer compliance of individuals. The results of this study also indicate that tax amnesty and e-filing partially have a positive and significant effect on the taxpayer compliance of individuals. Keywords: Compliance, Tax Amnesty, e-Filing
PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR PADA SKEPTISISME PROFESIONAL AUDITOR DAN IMPLIKASINYA TERHADAP KUALITAS AUDIT Komang Ayu Tri Handayani; Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 10 No 1 (2015)
Publisher : 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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Abstract

Audit quality is kind of audit application by auditor so that both violation and mistakes on financial report can be disclosed. To reach audit quality, auditor must pay attention about factors that can influence audit quality. The aim of this research is to find out the influence of independency and competency to auditor professional skepticism and their implication to audit quality. The population is all auditors in public accounting firm in Bali, amounting to 83 people with a sample obtained by the 83 auditors. Data were collected by using questionnaire with path analysis. The test result shows that both independency and competency have positive influence to professional skepticism. Test results on the coefficients of path analysis also shows that independency and competency have an influence on audit quality through professional skepticism. Beside that, professional skepticism has positive influence to audit quality.
Co-Authors A. A. Istri Agung Mahaningrum A.A. Ari Chintya Dewi Anak Agung Ngurah Krisnadeva Cokorda Istri Putra Nirajenani Dadi Sugiarto Liman Desak Putu Kartika Rosiana Dewi Dewa Gede Agung Basudewa Gek Ayu Putu Intan Permata Dewi Gusti Ayu Raisa Ersania I Gede Ari Wiguna Prastya I Gusti Agung Ayu Pritha Cinantya I Gusti Agung Ayu Ratih Prabasari I Gusti Agung Sri Mustika Putra I Gusti Ayu Eka Damayanthi I Gusti Ayu Ira Puspitadewi I Gusti Lanang Ngurah Dwi Cahyadi Putra I Gusti Ngurah Agung Suaryana I Ketut Sujana I Ketut Suryanawa I Komang Jinarta I Made Gilang Hartana I Made Indra Pratama I Made Lopa Rustiana I Nyoman Toni Artana Putra I Nyoman Toniarta Ida Bagus Komang Wiryadana Kadek Adysti Ulandari Kadek Ayu Windaswari Kadek Pandi Juliadi Komang Ayu Tri Handayani Komang Devi Methili Purnajaya Made Dwi Ananda Suryani Made Ratih Baskaraningrum Maria Florida Sagho Ni Kadek Dwi Putri Antari Ni Kadek Karisma Dewi Ni Ketut Ayu Febriyanthi Ni Ketut Riski Agustini Ni Luh Made Ayu Widhiari Ni Made Ampriyanti Ni Made Windi Wijayanti Ni Putu Dita Darmayanti Ni Putu Eka Mahayani Ni Putu Krismayanti Ni Putu Mila Purwitasari Ni Putu Mitha Pratiwi Ni Putu Suratningsih Ni Wayan Krisnayanti Arwinda Putri Ni Wayan Sarasati Pramudia Wanami P Pande Putu Ditha Purnamasari Putu Eka Rahmayanti Putu Rosayanti Putu Shandya Maharani Putu Sita CrusytaDewi Rozakwaty, Olivia Nuraini Santi Krisna Dewi Trie Julianti Dewi Wayan Sugi Astana Yoanis Carrica Wijayanti