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All Journal The Indonesian Accounting Review Transekonomika : Akuntansi, Bisnis dan Keuangan Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research
NANIEK NOVIARI
Fakultas Ekonomi dan Bisnis Universitas Udayana
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PROFITABILITAS DAN LEVERAGE PADA PENGHINDARAN PAJAK DENGAN KONEKSI POLITIK SEBAGAI VARIABEL PEMODERASI Anggraini, Kadek Angelita Armeitya Dwi; Noviari, Naniek
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.
Sertifikasi Kompetensi Memoderasi Pengaruh Love of Money dan Pengetahuan Kewirausahaan pada Minat Mahasiswa untuk Berwirausaha Putri, Pande Nyoman Ratih Sedana; Noviari, Naniek
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15303

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasi unsur-unsur yang mempengaruhi minat berwirausaha mahasiswa khususnya pada Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana. Penelitian ini menguji variabel-variabel seperti afinitas terhadap uang, pemahaman tentang kewirausahaan, dan sertifikasi kompetensi sebagai faktor moderasi. Sampel yang digunakan sebanyak 118 mahasiswa aktif yang telah menyelesaikan mata kuliah Kewirausahaan dengan nilai minimal B dan telah memperoleh sertifikasi kompetensi. Penelitian ini menggunakan pendekatan kuesioner. Analisis data dilakukan dengan menggunakan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa minat berwirausaha mahasiswa dipengaruhi secara positif oleh afinitas terhadap uang dan keterampilan berwirausaha. Lebih jauh, telah dibuktikan bahwa sertifikasi kompetensi dapat memitigasi dampak keserakahan finansial dan pengetahuan kewirausahaan terhadap minat berwirausaha. Kata Kunci: Pengetahuan Kewirausahaan; Sertifikasi Kompetensi; Minat Berwirausaha
Optimizing Community and SME’s Potential in Sangketan Village, Tabanan, Bali: A Tax Compliance Perspective ANDRIATI, Ni Putu Iin; PRABANINGRUM, Putu Ary Sandria; SUDIRGA, I Gusti Ayu Desni Saraswati; NOVIARI, Naniek; JATI, I Ketut; SISDYANI, Eka Ardhani; KRESNANDRA, Anak Agung Ngurah Agung
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.898

Abstract

Sangketan Village, located in Penebel District, Tabanan Regency, Bali, has excellent potential to improve and explore. The geographical situation of the village, which has an area of 12.70 km2 with a population of 3,515 people divided into 1,257 Family Cards and the livelihood of the majority of the population as coffee farmers encourages optimization of the management of coffee and other products so that they are better known and recognized in the broader range such as product export. Therefore, as a form of community service, the Diploma III Taxation Study Program, Diploma III Accounting Study Program, and Accounting Study Program, Faculty of Economics and Business, Udayana University provides outreach related to tax compliance for SME players to increase their productivity in terms of product use by foreign investment operating in Indonesia, such as hotels and villas. The socialization method begins with looking for phenomena faced by SMEs in Bali, which is then continued with field studies so that the right topic can be socialized. The results achieved from this service are increasing public awareness regarding compliance in carrying out tax obligations and increasing productivity and recognition of local products from Sangketan Village in a broader range.
Analysis of the implementation of Government Regulation No. 46 2013 in the calculation of PT ABC’s income tax payable 2013/2014 Noviari, Naniek
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.
Co-Authors Anak Agung Ngurah Agung Kresnandra ANDRIATI, Ni Putu Iin Anggraini, Kadek Angelita Armeitya Dwi Eka Ardhani Sisdyani I Ketut Jati PRABANINGRUM, Putu Ary Sandria Putri, Pande Nyoman Ratih Sedana Sudirga, I Gusti Ayu Desni Saraswati