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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Behavioral Accounting Journal International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI J-MILE: Journal of Management and Industrial Engineering Indonesian Journal of Taxation and Accounting
Anak Agung Gde Putu Widanaputra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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The Effect of Transfer Pricing and Thin Capitalization on Tax Avoidance With Profitability As A Moderating Variable I Gusti Ayu Made Winda Maharani; Anak Agung Gde Putu Widanaputra
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 3 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i3.504

Abstract

Tax avoidance is a form of tax planning, which refers to the implementation of tax reduction strategies by companies through legal means due to imperfections in tax legislation. This study aims to obtain empirical evidence regarding the effect of transfer pricing and thin capitalization on tax avoidance with profitability as a moderating variable. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The sample was determined using a purposive sampling method, resulting in 127 companies, with a total of 508 observations across four (4) periods. Data collection was carried out using a non-participant observation method by accessing financial statements from the official website of the Indonesia Stock Exchange (IDX). Data were analyzed using Moderated Regression Analysis (MRA) with the SPSS application. The results show that profitability moderates by weakening the relationship between transfer pricing and tax avoidance. However, profitability does not moderate the effect of thin capitalization on tax avoidance.
The Effect of Good Corporate Governance Implementation and Environmental Performance on Firm Value : (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period) Ni Made Ari Wahyuni; Anak Agung Gde Putu Widanaputra
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.558

Abstract

Firm value reflects investors’ perception of a company’s success, which is generally measured through its stock price. To enhance firm value, companies are required to manage their operations with integrity, efficiency, and professionalism, while safeguarding stakeholders’ interests through the implementation of Good Corporate Governance (GCG). GCG establishes a framework governing the relationships among shareholders, management, creditors, and the government in relation to their respective rights and responsibilities. In addition to GCG, environmental performance also plays an important role in influencing firm value. Effective corporate management should therefore align with the three dimensions of the Triple Bottom Line framework: profit, people, and planet. This study aims to obtain empirical evidence on the effect of Good Corporate Governance implementation and environmental performance on firm value. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A total of 41 companies were selected as samples using the purposive sampling method. Data were collected from the official IDX website (www.idx.id) and the respective companies’ official websites. The data were analyzed using multiple linear regression analysis. The results indicate that the independent board of commissioners, board of directors, and environmental performance have a positive and significant effect on firm value. However, the audit committee does not have a significant effect on firm value.
Pengaruh Inflasi dan Karakteristik Perusahaan terhadap Underpricing IPO: Peran Moderasi Reputasi Underwriter Fahrudin, Edi; Yasa, Gerianta Wirawan; Wirakusuma, Made Gede; Widanaputra, Anak Agung Gde Putu
J-MILE: Journal of Management and Industrial Engineering Vol 2 No 1 (2026): April 2026
Publisher : J-MILE adalah jurnal akademik yang ditinjau sejawat (peer-reviewed) yang diterbitkan oleh CV Knowlexa Indonesia, terbit dua kali setahun (biannually) pada bulan April dan Oktober. Jurnal ini menampilkan penelitian teoretis dan empiris di bidang manaj

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Abstract

Studi ini mengkaji dampak faktor makroekonomi dan faktor spesifik perusahaan terhadap underpricing IPO di Indonesia, dengan fokus khusus pada inflasi dan peran moderasi reputasi underwriter. Berpijak pada teori sinyal (Spence, 1978), penelitian ini menyelidiki apakah inflasi, usia perusahaan, ukuran perusahaan, profitabilitas, dan likuiditas memengaruhi underpricing pada IPO yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Studi ini juga menguji apakah reputasi underwriter memperkuat atau memperlemah hubungan tersebut. Dengan menggunakan metode kuantitatif dan analisis regresi linier berganda, hasil menunjukkan bahwa inflasi secara signifikan meningkatkan underpricing, sementara karakteristik spesifik perusahaan seperti usia, ukuran perusahaan, profitabilitas, dan likuiditas tidak berpengaruh signifikan. Lebih lanjut, reputasi underwriter tidak memoderasi hubungan antara inflasi atau karakteristik perusahaan dan underpricing. Temuan ini menunjukkan bahwa mekanisme pensinyalan klasik mungkin memiliki daya penjelasan yang terbatas dalam konteks IPO di Indonesia, di mana perilaku investor kemungkinan besar lebih dibentuk oleh perilaku keuangan, tren industri, dan dinamika pasar jangka pendek. Studi ini menyiratkan perlunya model teoretis yang lebih kontekstual yang mencerminkan karakteristik pasar modal negara berkembang. Secara praktis, penelitian ini menyarankan investor untuk mengevaluasi IPO di luar metrik dasar, mendorong perusahaan penerbit untuk meningkatkan keterbukaan informasi, dan mendesak regulator seperti OJK dan BEI untuk meningkatkan transparansi pasar dan edukasi investor. Penelitian selanjutnya sebaiknya mempertimbangkan variabel alternatif seperti tata kelola perusahaan, sentimen pasar, atau kepercayaan investor untuk lebih menangkap dinamika underpricing IPO di Indonesia.
DETERMINAN KEPATUHAN WAJIB PAJAK HOTEL I Nyoman Wijana Asmara Putra; Anak Agung Gde Putu Widanaputra; I Putu Bayu Suyadnya Pratama; Ni Luh Tillatama Sidhirastu
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.322-331

Abstract

The government has issued various policies to raise taxpayer compliance, yet studies on regional taxes—such as hotel tax—remain limited. Hotel tax is collected by third parties (hotels) from customers, and this delegated authority can be misused for internal interests. This study examines factors influencing hotel taxpayers’ compliance intentions using the Theory of Planned Behavior. The population comprises 2,642 hotel taxpayers in Denpasar, Badung, Gianyar, and Tabanan. A sample of 100 was drawn via probability sampling using the Slovin formula. Data were gathered through 5-point Likert questionnaires distributed both offline and online. The instrument underwent validity and reliability testing, and responses were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results show that tax morale, taxpayer awareness, tax fairness, trust in government, the power of tax authorities, tax convenience, and tax information positively affect compliance intentions. In other words, higher tax morale and awareness, stronger perceptions of fairness, greater trust in government, stronger perceived authority, easier procedures, and better information are associated with higher intentions among hotel businesses to comply with hotel tax.
The Effect of Executive Compensation and Managerial Ownership on Earnings Management with CEO Overconfidence as a Moderating Variable Ni Luh Ayu Karningsih; Anak Agung Gde Putu Widanaputra; I Ketut Yadnyana; Ayu Aryista Dewi
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.628

Abstract

Purpose – This study examines the effect of executive compensation and managerial ownership on earnings management, and the moderating role of CEO overconfidence in these relationships within Indonesian non-financial firms. Methods – A quantitative approach was applied using 152 firm-year observations from Basic Materials, Consumer Cyclicals, Consumer Non-Cyclicals, Industrials, and Healthcare companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling was used. Earnings management was measured through discretionary accruals using the Modified Jones Model. Executive compensation was measured as the natural logarithm of top executive remuneration, managerial ownership as the natural logarithm of management share ownership, and CEO overconfidence as the capital expenditure to operating cash flow ratio. Data were analyzed using fixed-effects panel regression with firm-clustered standard errors. Findings – Executive compensation and managerial ownership negatively and significantly affect earnings management, confirming the alignment effect of agency theory. CEO overconfidence does not significantly moderate either relationship; both governance mechanisms remain effective regardless of CEO overconfidence. A supplementary binary overconfidence test shows that managerial ownership is measurement-sensitive. Research implications – The findings suggest that agency theory’s rational-manager assumption explains the direct effects of compensation and ownership. The non-significant moderation effects and measurement sensitivity imply that the interaction between psychological bias and governance mechanisms is context-dependent and proxy-specific. Future research should employ multiple overconfidence measures to define moderation boundaries. Originality – This study simultaneously tests two governance mechanisms and their interaction with CEO overconfidence in one Indonesian model, offering methodological and contextual insight rather than a definitive empirical claim.
Family Ownership Concentration and Firm Value: Examining the Mediating Role of Real Earnings Management in Indonesia I Komang Sutrisna Adi Natha; Anak Agung Gde Putu Widanaputra; Ni Made Dwi Ratnadi; I Gst Ayu Eka Damayanthi
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.950

Abstract

Purpose – This study examines whether real earnings management (REM) explains the relationship between family ownership concentration and firm value in Indonesian non-financial firms. Prior studies focus on direct relationships, with limited mediation evidence.Methods – This study analyzes 957 firm-year observations of 319 family-controlled non-financial companies listed on the Indonesia Stock Exchange during 2022–2024. Family-controlled firms are identified using the ultimate ownership approach with a 10% ultimate family control threshold. REM is estimated using the Roychowdhury (2006) model. Panel data regression and Baron and Kenny’s (1986) causal-step logic are employed.Findings – Empirical results reveal that neither family ownership concentration β = 0.4513, p = 0.2980) nor REM (β = 0.0675, p = 0.4240) directly drives firm value in a statistically significant manner. Conversely, family ownership concentration exerts a positive effect on REM (β = 0.3473, p = 0.0270), indicating that firms with higher ultimate family control tend to engage in greater income-increasing REM. The mediation analysis does not support the mediating role of REM because REM is not significantly associated with firm value. Research implications – The findings indicate that profitability is consistently associated with firm value, whereas family ownership concentration and REM are not. Future studies may investigate alternative governance and monitoring mechanisms through which family ownership concentration may influence firm value. Originality – This study extends the literature by testing REM as a possible mechanism linking family ownership concentration and firm value, but finds no mediation.
Environmental, Social, and Governance Disclosure, Firm Value, and Selected Firm Life Cycle Stages in Indonesian Industrial Companies A.A. Istri Erlika Trisna Dewi; Luh Gede Krisna Dewi; Anak Agung Gde Putu Widanaputra; Henny Triyana Hasibuan
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.964

Abstract

Purpose – Previous research has often overlooked variations in cash flow throughout a company’s life cycle when evaluating ESG disclosure and firm value. This study addresses this gap by examining the moderating effect of the life cycle on industrial firms in Indonesia.Methods – Quantitative research was conducted using 154 unbalanced panel data from 56 industrial sector companies listed on the IDX during 2021–2024. The data were selected using purposive sampling and analyzed using random-effects panel regression with White's robust standard errors in EViews.Findings – Environmental, social, and governance disclosure have a positive and significant effect on firm value. However, the life cycle moderating effect shows dynamic results. The introduction phase weakens environmental disclosure's effect but strengthens social and governance influences. In the growth phase, it weakens environmental, strengthens social, and has no effect on governance. The maturity phase reinforces environmental aspects but weakens both social and governance dimensions.Research implications – The effectiveness of environmental, social and governance disclosures as signals depends heavily on a firm’s life cycle; therefore, companies are advised to adapt their strategies to maximise corporate value. Future researchers are advised to use ESG scores from independent rating agencies to minimise data subjectivity and to employ mixed-methods analysis to strengthen the causality of their findings.Originality – The moderating effect at each stage of a firm’s life cycle was tested using three separate Moderated Regression Analysis (MRA) models based on cash flow metrics
Co-Authors A.A. Istri Erlika Trisna Dewi Anak Agung Ngurah Bagus Dwirandra Aprilia Fajari Endah R. Astrid Tresnanty Datrini, Luh Kade Dewa Ayu Mirah Satya Dewi Dewa Gede Wirama Dewi, Ayu Aryista Dewi, Luh Gede Krisna DODIK ARIYANTO Fahrudin, Edi Gayatri Gayatri Gede Widiadnyana Pasek Gerianta Wirawan Yasa Henny Triyana Hasibuan Herkulanus Bambang Suprasto I Dewa Ayu Diah Nirmala Dewi I G A A Prabaningrat Dwi kepakisan I Gusti Agung Adi Sparsa I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Winda Maharani I Kadek Feri Mahardika I Kadek Jati Asmara I Ketut I Ketut Sujana I Ketut Mandi Wira Putra I Ketut Muliartha RM I Ketut Sujana I Ketut Yadnyana I Komang Sutrisna Adi Natha I Made Bana Partha I Made Pradnyana Paradila Pradnyana I Made Prasetia Dwikamajaya I Nyoman Wijana Asmara Putra I Putu Ari Darmawan I Putu Bayu Suyadnya Pratama I PUTU SUDANA I Wayan Arya Pastika I Wayan Gde Wahyu Purna Anggara I Wayan Sukardika Ida Ayu Bintang Gesaputri Ida Ayu Putu Damayanti Ida Bagus Putra Astika Ida Bagus Teddy Prianthara Ika Wulan Indah Sari Kadek Fitria Dewi Komang Adi Kurniawan Saputra Komang Arie Pratiwi Krisnadi Wira Suyasa Luh Kade Datrini Luh Noviana Sekar Utami Luh Noviana Sekar Utami Luh Putu Utami Kharismayanti Made Ani Setia Wulan Made Ayu Wilda Sinta Dewi Made Christin Dwitrayani Made Gede Wirakusuma Maria Meiatrix Ratna Sari Mega Nadia Aprilia Ni Kadek Ayu Rusmiani Ni Kadek Candra Kusuma Dewi Ni Kadek Sugiantari Ni Kadek Suparmini Ni Ketut Rasmini Ni Luh Ayu Karningsih Ni Luh Dea Kemuning Ni Luh Putu Diah Kesumawati Ni Luh Putu Wiagustini Ni Luh Putu Widia Ananda Sari Ni Luh Tillatama Sidhirastu Ni Made Adi Erawati Ni Made Ari Trisna Dewi Ni Made Ari Wahyuni Ni Made Dwi Ratnadi Ni Made Hanny Ariyanti Ni Made Mei Anggreni Ni Made Prapti Anggreni K Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nengah Lisdiyani Ni Nyoman Karina Indraswari Ni Nyoman Sri Rahayu Damayanti Ni Putu Ayu Nirvana Setyawati Ni Putu Linda Yasmita Ni Putu Sri Harta Mimba Ni Wayan Mulyatini Ni Wayan Oka Srimaheni Ni Wayan Sri Karlina Nyoman Ari Widnyani P Iwan Kurniawan P. D'YAN ANIARTHA Partha, I Made Bana Putu Budi Anggiriawan Putu Cindra Permata Dewi Putu Diah Asrida Putu Gede Wisnu Permana Kawisana Putu Kartika Wijayanthi Putu Kevin Yudhia Putu Meilita Halim Putu Noviani Widia Prasanti Putu Pandhu Prabowo putu sri ekantari Rai Dwi Andayani W Rasmini, Ketut Riandewi W, Ni Luh Sayu Aryantini Thanaya Sharon Anastasya Mongkar Timothius Tandio Tjokorda Istri Chitra Anandari Pemayun Widhyadanta, I Gede Dirga Surya Arya Yan Pleti Mikhael Yuli Pitaloka Yura Karlinda Wiasa Putri