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All Journal International Research Journal of Management, IT & Social Sciences EKONOMIS : Journal of Economics and Business Widya Akuntansi dan Keuangan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings JURNAL ECONOMINA Dharma Jnana JURNAL AKUNTANSI DAN BISNIS Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Journal of Entrepreneurial and Business Diversity JAS (Jurnal Akuntansi Syariah) SENEMA
Yura Karlinda Wiasa Putri
Universitas Mahasaraswati Denpasar
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Journal : Journal of International Conference Proceedings

 1 
Reviewing Factors Affecting the Implementation of FAS-EWPA in Small and Medium Enterprises in Denpasar City Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari; Yura Karlinda Wiasa Putri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1467

Abstract

Small and Medium Enterprises (SMEs) play a role and contribute to the economy in Indonesia. To obtain additional capital from bank and non-bank financial institutions, SMEs are required to include financial statements as a condition for applying for loans. Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in Bahasa Indonesia known as SAK-ETAP) is a standard that is intended for business entities that do not have public accountability such as SME entities. This study aims to analyze the effect of providing information and socialization, entrepreneur education, length of business, business size, and perceptions of SME entrepreneurs on the implementation of FAS-EWPA. The research population is SME entrepreneurs who are located and registered with the Denpasar City Cooperatives and Micro, Small, and Medium Enterprises Service. The results showed that the provision of information and socialization, the perception of SME entrepreneurs had a positive effect on the implementation of FAS-EWPA. Meanwhile, entrepreneur education, length of business, and business size have no effect on the implementation of FAS-EWPA. It can be suggested that the role of related parties such as the government needs to be increased in providing socialization about the understanding of FAS-EWPA. Keywords: FAS-EWPA, Financial Reporting, SMEs.
Effective Tax Rate as a Reflection of Tax Management: An Analysis of Asset Characteristics and the Moderating Role of Institutional Ownership Karlinda, Yura; Setiawati, Luh Pande Eka; Putri, I Dewa Ayu Oktaviani; Yasmini, Ni Made; Setiani, Ni Made Swinta
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4126

Abstract

Tax management is defined as a company's effort to minimize tax burdens legally and efficiently. This study aims to examine the effect of fixed asset intensity and inventory intensity on tax management using the Effective Tax Rate (ETR) as a proxy, as well as to assess the moderating role of institutional ownership. The research focuses on textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling based on specific criteria, resulting in 85 observations. A quantitative approach was employed in this study, using moderated regression analysis. The results show that fixed asset intensity has a significant negative effect on ETR, indicating that companies use depreciation as a legitimate tax management strategy. In contrast, inventory intensity has no significant effect on ETR. Institutional ownership is found to weaken the negative relationship between fixed asset intensity and ETR but does not moderate the relationship between inventory intensity and ETR. These findings contribute to the development of tax accounting literature and offer practical implications for companies and investors in designing effective and regulation-compliant tax management strategies
Co-Authors A. A. Gde Bagus Agung Trywikramasena Anak Agung Dwi Widyani Anak Agung Gde Putu Widanaputra Anik Yuesti Dewi, I Gusti Agung Mas Tika Purnama I Dewa Ayu Oktaviani Putri I Gusti Agung Arista Pradnyani I Kadek Bagiana I Ketut Sujana I Made Endra Lesmana Putra I Nyoman Sujana Ida Ayu Ratih Manuari Kadek Indah Kusuma Dewi Komang Devi Darmayanti Putri Luh Pande Eka Setiawati Luh Pande Eka Setiawati Luh Putri Mas Mirayani M Doni Permana Putra Made Pradnyan Permana Usadi Madrigal, Dennis V. Mayun Karina Dewi MENES, Carmen C Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Diana Putri Ni Kadek Ayu Sumerti Ni Luh Nyoman Sherina Devi Ni Made Ayu Yuli Pratiwi Ni Made Dwika Sari Ni Putu Candra Santi Lestari Ni Putu Yuria Mendra Panca Wirasmika Pebrianti, Ni Gusti Ayu Trisna Pradnyawati, Sagung Oka PUTRA, I Putu Darma Putri, I Dewa Ayu Oktaviani Putu Kepramareni Risky Andhika Prastyo RR. Maria Yulia Dwi Rengganis Sagung Oka Pradnyawati Sari, Ni Made Dwika Setiani, Ni Made Swinta Setiawati, Luh Pande Eka Yasmini, Ni Made