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All Journal International Journal of Economics Development Research (IJEDR) International Journal of Management Research and Economics E-Jurnal Akuntansi
Putu Ery Setiawan
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect Of Profitability and Corporate Social Responsibility Disclosures on Company Value Anak Agung Putri Winasari; Putu Ery Setiawan
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2243

Abstract

Company value is a condition achieved by a company which is a reflection of public trust in the company. For companies going public, the company's value is reflected through its share price. Profitability is one of the financial factors that will be able to show the company's ability to achieve profits. Disclosure of corporate social responsibility is a non-financial factor as a form of corporate responsibility for the social and environmental impacts of the economic activities it causes. The aim of this research is to determine the effect of profitability and corporate social responsibility disclosure on the value of non-financial sector companies for the 2020-2022 period. This research uses the Compass 100 index, which is a stock index that measures the price performance of 100 stocks that have good liquidity and large market capitalization. The population was selected using a purposive sampling technique because not all companies in the research population met the specified criteria. The research results show that profitability and disclosure of corporate social responsibility have a positive effect on company value.
The Effect of Awareness, Economic Conditions, E-Samsat Facilities, and Tax Sanctions on Motor Vehicle Taxpayer Compliance Ni Nyoman Trisya Kusuma Putri; Putu Ery Setiawan
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5754

Abstract

Taxes are mandatory contributions to the state owed by individuals or entities that are compelling according to law and are used for state purposes for the greatest prosperity of the people. The importance of tax revenue causes the government to continuously strive to increase the target of state revenue from the tax sector. This study aims to examine the effect of awareness, economic conditions, E-Samsat facilities, and tax sanctions on motor vehicle taxpayer compliance. The population in this study were motor vehicle taxpayers registered with the Badung Regency samsat office as of December 31, 2023, totaling 442,105 motor vehicle taxpayers. The sample was obtained using the slovin formula, namely 100 taxpayers, and using the accidental sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that taxpayer awareness, E-Samsat facilities, economic conditions, and tax sanctions have a positive effect on motor vehicle taxpayer compliance at the Badung Regency SAMSAT Office.
Managerial Ownership, Financial Distress, Company Size and Tax Avoidance Ni Luh Putu Ayu Kusumaning Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tax avoidance is an effort made by taxpayers to minimize their tax expense by not violating tax regulations. This study aims to determine the factors that influence tax avoidance including managerial ownership, financial distress, and firm size. This research examines property and real estate companies listed on the Indonesia Stock Exchange period 2015-2021. This study ia an associative quantitative research using multiple linear regression analysis method. The method of determining the sample using purposive sampling method and obtain a sample of 11 companies. The results of the analysis show that firm size have a significant effect on tax avoidance while managerial ownership and financial distress has no significant effect on tax avoidance. The results of this study can provide support for agency theory and positive accounting theory as well as become material for consideration for the government and companies regarding the selection of policies in the field of taxation.
Socialization, Awareness, Tax Sanctions and WPOP MSME Compliance Ni Putu Ika Wahyudiana Putri; Putu Ery Setiawan
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to analyze individual taxpayers with micro, small and medium business ownership (MSME). This research focuses on empirically testing the effect of socialization, awareness, and tax sanctions on MSME WPOP compliance. All 5,809 MSME WPOPs in West Denpasar KPP Pratama will be the population in this research with a sample of 98 people. Purposive sampling technique was used in this researche with multiple linear regression analysis as a tool in conducting research testing. The findings show that tax socialization, taxpayer awareness, and tax sanctions have a positive effect on MSME WPOP compliance. It is hoped that this research will become a reference and consideration in policy making as an effort to increase taxpayer compliance
Co-Authors A. A. Sri Intan Komala Dewi A.A. Gede Rai Karmanata Agus Suriambawa Anak Agung Istri Inten Febriyanti Anak Agung Istri Shintia Dewi Anak Agung Putri Winasari Ayu Praditasari Cokorda Agung Meggy Megawangi Devi Yustri Yeni EKA ARDHANI SISDYANI I G. A. M. Agung Mas Andriani Pratiwi I Gede Beni Wirakusuma I Gede Darmayasa I Gede Riko Tama I Gede Rudi Juliantara I Kadek Agus Setiawan I Ketut Jati I Made Agus Riko Ariawan I Made Pande Dwiana Putra I Nyoman Wirya Sentanu I Putu Surya Astina I Wayan Pradnyantha Wirasedana Ida Ayu Ardina Natasya Ida Ayu Putri Ratnasari Ida Ayu Rosa Dewinta Kadek Juniati Putri Kadek Ricky Ardie Suprapta Ketut Gede Widhi Artha Komang Dessica Indriyanti Komang Devinta Riani Putri Laila Susanti Liana Fatni Suarningrat Lina Apsari Made Caesar Juliartha Nugraha Made Okvan Dwi Purwadi Made Wisnu Prawirasuta Muhammad Faris Naufal Ni Kadek Indah Amiliasari Ni Ketut Muliari Ni Luh Ketut Windy Gangga Maha Putri Ni Luh Putu Ayu Kusumaning Dewi Ni Luh Putu Ayu Kusumaning Dewi Ni Luh Putu Dessy Surya Puspita Dewi Ni Made Artini Ni Made Sanca Sri Sundari Ni Made Yastini Ni Nyoman Trisya Kusuma Putri Ni Putu Ana Kusuma Dewi Ni Putu Ayu Indira Yuni Ni Putu Ika Wahyudiana Putri Ni Putu Ika Wahyudiana Putri Ni Putu Novia Triana Dewi Ni Wayan Desi Antari Putri Noviantari Putu Aditya Pranata Putu Devi Ayu Utari Putu Laksmi Puspita Yanti Putu Nadiani Putri Utama Putu Nanda Bagus Kresna Yudha Sang Ayu Putu Syaninditha sherly layata Siti Ro'fah Ayuningsih Tia Rahma Yanti