Article Per Year (5 Year)
p-Index From 2020 - 2025
1.295
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi Pembangunan Universitas Udayana Widya Winayata: Jurnal Pendidikan Sejarah Jurnal Penelitian dan Evaluasi pendidikan International Journal of Social Science, Education, Communication and Economics Hita Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Dharma Bhakti Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Kewirausahan dan Multi Talenta (JKMT)
I WAYAN SUDIANA
Jurusan Ekonomi Pembangunan Universitas Udayana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Hita Akuntansi dan Keuangan

 1 
Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Leverage Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Damayanti, Ni Komang Sri; Sudiana, I Wayan; Hutnaleontina, Putu Nuniek
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/2b03q613

Abstract

Timeliness in preparing and reporting financial statements for each period is a demand for companies that go public. Submission of financial reports is a signal for investors and interested parties in assessing the company's condition. The purpose of this study was to examine the effect of profitability, company size, company age, and leverage on the timeliness of submitting financial reports of non-primary consumer goods companies listed on the Indonesia Stock Exchange. The population used in this study was 142 non-primary consumer goods companies listed on the IDX, with a purposive sampling method obtained a sample of 108 companies with 3 years of observation; the sample data used was 324 data. The data was analyzed using logistic linear analysis. The results of the analysis show that profitability, company size, company age and leverage has no effect on the timeliness of submitting company financial reports. It is recommended that companies continue to submit financial reports on time, considering that financial reports are very important for investors and other stakeholders who want to invest in the company, so that with timely submission, parties with an interest in the company's financial statements can quickly find out the company's condition before deciding to invest.    
Analisis Penerapan Tax Review Sebagai Dasar Evaluasi Kewajiban Perpajakan Pada PT. XYZ Masih, Ni Nyoman; Sudiana, I Wayan; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v6i1.7509

Abstract

Taxes are the main source of state income which is used to finance the budget related to development and state interests. A mandatory person is an individual or entity who has the authority to pay taxes, withhold taxes and collect taxes, and has rights and obligations related to taxation in accordance with applicable regulations. Even though the largest contribution to taxes comes from Corporate Taxpayers, the number of people paying taxes from this group is still relatively small. A tax review is a comprehensive review of a company's tax obligations and the implementation of fulfilling its obligations, from calculation to reporting, with the aim of assessing the level of tax compliance. This research aims to implement the implementation of Tax Review as a basis for evaluating tax obligations at PT. XYZ. Using qualitative research methods, this research collects research data in several ways, including interviews, observation and documentation. The results of this research show that a tax review is very useful in overcoming delays in tax payments so that XYZ company will start to be firm in billing customers so that the company's cash flow can be managed appropriately. PT XYZ has also been able to fulfill its tax obligations in accordance with applicable regulations, however, in implementing its obligations in the field, there are still several deficiencies that unintentionally occur, such as late payment of tax because there are still customers who have not made full transaction payments. Keywords: Tax Review, Tax Obligations, Tax
Co-Authors ., NI PUTU YENI YULIANTARI ANDY MULYANA Arie Indraswarawati, Sang Ayu Putu Ayu Intan Dwijayanti, Gusti Damayanti, Ni Komang Sri Dewi, Ida Ayu Sasmita Holyness Nurdin Singadimedja I Gede Aryana Mahayasa I Gede Putu Kawiana I Made Endra Lesmana Putra I Wayan Suartina Indraswarawati, Sang Ayu Putu Arie Kusumawati, Ni Putu Ayu Laksana, Komang Agus Rudi Indra Latif, Sahraman D. Hadji Masih, Ni Nyoman Meirani Harsasi Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Made Satya Utami NI WAYAN YUNIASIH Nugraheni, Novita Patimolan, Jerri Pramesty, Gusti Ayu Agung Pradnya Putu Nuniek Hutnaleontina Rahayu, Ni Made Sri Samtika Putra, Putu Deddy Wangi, Ni Made Galih Sekar Wijaya, Putu Yudy Zulfahmi