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Putu Sri Arta Jaya Kusuma
Universitas Pendidikan Nasional
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THE EFFECT OF SUSTAINABILITY REPORTING AND TRANSFER PRICING ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATING VARIABLE IN MULTINATIONAL COMPANIES IN INDONESIA Ni Putu Sintya Enjelika; Putu Sri Arta Jaya Kusuma
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.958

Abstract

This study examines the effect of sustainability reporting and transfer pricing on tax avoidance, with profitability as a moderating variable in multinational companies in Indonesia. Tax avoidance is a critical issue as it potentially reduces government revenue, particularly in firms with opportunities to shift profits across jurisdictions. Sustainability reporting is expected to enhance transparency and discourage aggressive tax practices, while transfer pricing is commonly used to minimize tax burdens. This study employs a quantitative approach using secondary data from annual and sustainability reports of multinational companies listed on the Indonesia Stock Exchange during 2022–2024. A total of 43 companies were selected through purposive sampling, resulting in 108 observations after outlier treatment. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that sustainability reporting has a negative and significant effect on tax avoidance, whereas transfer pricing has a positive and significant effect on tax avoidance. Furthermore, profitability weakens the negative effect of sustainability reporting on tax avoidance and strengthens the positive effect of transfer pricing on tax avoidance. These findings indicate that both non-financial and financial factors play an important role in influencing corporate tax behavior.
ANALISIS PERSEPSI PEBISNIS PADA PENGGUNAAN QRIS SEBAGAI ALAT TRANSAKSI UMKM DI KOTA DENPASAR Putu Sri Arta Jaya Kusuma; Gloria Ayu Natalia Sihaloho
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.4457

Abstract

Berbagai aspek kehidupan manusia telah sangat dipengaruhi oleh perkembangan teknologi yang berkembang pesat. QRIS dikenal melalui pembayaran transaksi non tunai sebagai contohnya. Untuk transaksi yang menggunakan uang berbasis server elektronik, dompet digital, dan mobile banking, Quick Response Indonesia Standard, atau QRIS, digunakan. Persepsi manfaat, kemudahan, risiko, dan kepercayaan berdampak pada keinginan UMKM di Kota Denpasar untuk menggunakan QRIS sebagai alat transaksi. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana persepsi ini berdampak. Riset ini mengumpulkan sampel dari 80 responden menggunakan metode purposive sampling dan Teori Pengakuan Teknologi Model (TAM). Fokus penelitian adalah UMKM di sekitar Kota Denpasar. Program SPSS 25 digunakan dalam pengujian penelitian ini. Hasil penelitian menunjukkan bahwa persepsi kemudahan, manfaat, dan kepercayaan QRIS meningkatkan keinginan untuk menggunakannya, sementara persepsi risiko menurunkan keinginan untuk menggunakannya.
Pinjaman Online Sebagai Ancaman Keamanan Data Pribadi Dan Dampaknya Terhadap Kepercayaan Konsumen I Gusti Ngurah Satya Widiana; Putu Sri Arta Jaya Kusuma
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 5 No. 1 (2026): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v5i1.1575

Abstract

Perkembangan layanan pinjaman online (fintech lending) di Indonesia memberikan kemudahan akses keuangan bagi masyarakat, namun di sisi lain memunculkan risiko serius terkait keamanan dan perlindungan data pribadi konsumen. Maraknya kasus kebocoran dan penyalahgunaan data pribadi menimbulkan kekhawatiran yang berpotensi menurunkan kepercayaan konsumen terhadap layanan pinjaman online. Penelitian ini bertujuan untuk menganalisis pengaruh kebocoran data pribadi, penyalahgunaan data, dan transparansi kebijakan privasi terhadap kepercayaan konsumen, serta menguji peran faktor demografi sebagai variabel moderasi dalam hubungan tersebut. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui kuesioner kepada pengguna layanan pinjaman online. Data dianalisis menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa kebocoran data pribadi, penyalahgunaan data, dan transparansi kebijakan privasi berpengaruh positif dan signifikan terhadap kepercayaan konsumen. Faktor demografi juga terbukti berpengaruh langsung terhadap kepercayaan konsumen. Namun demikian, faktor demografi tidak terbukti memoderasi hubungan antara kebocoran data, penyalahgunaan data, maupun transparansi kebijakan privasi terhadap kepercayaan konsumen. Temuan ini mengindikasikan bahwa isu perlindungan data pribadi dan transparansi informasi merupakan faktor fundamental yang memengaruhi kepercayaan konsumen secara universal, tanpa memandang perbedaan karakteristik demografi. Penelitian ini menegaskan pentingnya pengelolaan data yang aman, etis, dan transparan oleh penyedia layanan pinjaman online guna menjaga dan meningkatkan kepercayaan konsumen secara berkelanjutan.
Pengaruh Inklusi Keuangan, Persepsi Risiko, dan Love of Money terhadap Minat Investasi pada Generasi Z dengan Kemajuan Teknologi sebagai Variabel Moderasi Putu Serly Maharani; Putu Sri Arta Jaya Kusuma
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2321

Abstract

This study aims to identify the elements that influence Generation Z's investment interest in Bali. The main objective is to assess the influence of financial inclusion, risk perception, and love of money on Generation Z's investment interest, with technological advancement serving as a moderating variable. Using a quantitative research approach, this study employed purposive sampling and sample size determination based on the Lemeshow formula, resulting in a total of 326 respondents. Primary data were collected through online questionnaires distributed via Google Forms on social media platforms, and the data were analyzed using SEM-PLS. The findings indicate that financial inclusion has a significant positive influence on Generation Z's investment interest. Similarly, risk perception also explains a significant positive correlation with investment interest among this generation of Z. In addition, love of money is proven to have a significant positive effect on their investment interest. However, it should be noted that technological advancement significantly reduces the impact of financial inclusion on Generation Z's investment interest. Conversely, technological advancement does not significantly increase the relationship between risk perception and investment interest, but significantly strengthens the influence of love of money on investment interest in this generation of Z.
Pengaruh Insentif Pajak, Sanksi Pajak, dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM di Kota Denpasar: Sosialisasi Perpajakan sebagai Variabel Moderasi Ni Putu Pradnya Sugiantari Putri; Ni Putu Budiadnyani; Gine Das Prena; Putu Sri Arta Jaya Kusuma
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

The MSME sector plays a crucial role in Indonesia's economy, contributing more than 90% of employment and 60% of GDP. However, the contribution of MSMEs to tax revenue remains suboptimal. Various challenges, such as innovation, technology, digital literacy, productivity, legality, financing, marketing, as well as training and facilities, significantly impact MSME tax compliance. This study aims to examine the influence of tax incentives, tax sanctions, and tax administration modernization on the tax compliance of individual MSME taxpayers in Denpasar, with tax socialization as a moderating variable. This quantitative research utilizes primary data collected through questionnaires measured using a Likert Scale. A total of 106 respondents were selected based on predetermined purposive sampling criteria. The study employs PLS-SEM analysis processed using SmartPLS version 4 software. The findings indicate that tax incentives and tax sanctions have a positive and significant effect on individual MSME taxpayers' compliance, while tax administration modernization has no significant effect. Furthermore, tax socialization does not moderate the relationships between tax incentives, tax sanctions, and tax administration modernization with taxpayer compliance. These results suggest that effective tax policies should incorporate more impactful strategies for socialization and implementation.
Pengaruh Tax Avoidance, Earnings Management, Profitabilitas Terhadap Cost Of Debt Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2021-2023 Ni Made Sri Indah Lestari; Putu Sri Arta Jaya Kusuma
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of tax avoidance, earnings management, and profitability on the cost of debt. The population used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) for 2021-2023. The research sample was taken using purposive sampling method which obtained 45 mining sector companies or 135 annual financial reports. The data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis techniques in this study are descriptive statistics, classical assumption tests and multiple linear regression tests. The software used is SPSS 25. The test results of this study use multiple linear regression analysis. The results showed that tax avoidance has no effect on the cost of debt. Earnings management has no effect on the cost of debt. Profitability has a positive effect on the cost of debt.
Pengaruh Kebijakan Perpajakan, Praktik Akuntansi Pajak dan GCG Terhadap Kinerja Keuangan Perusahaan Manufaktur: Sektor Kimia Ni Wayan Sinyari; Putu Sri Arta Jaya Kusuma
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

The issues in this study are about Good Corporate Governance which can have a significant influence on tax avoidance. The purpose of this study is to analyse the effect of tax policy, tax accounting practices and good corporate governance on financial performance using a quantitative approach and involving 90 populations which are financial reports for the last three years, namely from 2021-2023. Data collection instruments were taken through the Indonesia Stock Exchange online, this study uses secondary and multiple linear techniques. The results arising from the study show that there is no effect on these two variables
Dampak Profitabilitas, Leverage, dan Company Size terhadap Praktik Penghindaran Pajak di Perusahaan Teknologi yang Terdaftar di BEI Luh Ayu Niata Sari; Putu Sri Arta Jaya Kusuma
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the influence of profitability, leverage, and firm size on tax avoidance practices. The study centered on 12 manufacturing firms in the technology sector, chosen via purposive sampling, covering the period from 2021 to 2023. The analysis utilized secondary data extracted from yearly financial statements and employed multiple linear regression techniques. Findings reveal a significant positive correlation between profitability and tax avoidance strategies. However, the study found no substantial effect of leverage or firm size on tax avoidance behaviors.
PENGARUH FINANCIAL PRESSURE, SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA Kadek Sinta Santika; Ni Putu Budiadnyani; Gine Das Prena; Putu Sri Arta Jaya Kusuma
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

A lot of news has spread regarding fraud cases that have occurred in Village Credit Institutions (LPD), thus making people's views on LPDs decline. The purpose of this study was to determine the effect of financial pressure, internal control system, compliance with accounting rules and organizational commitment on the tendency of accounting fraud in LPDs. This type of research is quantitative research. Data obtained from distributing questionnaires directly. The population used is all LPD employees in Badung Regency who are registered in the Badung Regency LPLPD. The sampling technique in this study used purposive sampling technique. By using a sample of 49 LPDs with 180 LPD employee respondents. Data analysis in this study used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the SPSS program. The results of this study indicate that financial pressure has a significant positive effect on the tendency of accounting fraud, the internal control system has a significant negative effect on the tendency of accounting fraud, the observance of accounting rules has a significant negative effect on the tendency of accounting fraud, and organizational commitment has a significant negative effect on the tendency of accounting fraud.
PENGARUH DIGITAL FINANCIAL LITERACY, NORMA SOSIAL, PERCEIVED TRUST, DAN PERCEIVED EASE OF USE TERHADAP MINAT P2P LENDING PADA GENERASI Z DENGAN RISK AVERSION SEBAGAI MODERASI Ni Putu Citra Ratna Dewi; Putu Sri Arta Jaya Kusuma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/cdjpgz80

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Digital Financial Literacy, Norma Sosial, Perceived Trust, dan Perceived Ease of Use terhadap minat Generasi Z dalam menggunakan layanan P2P lending dengan Risk Aversion sebagai variabel moderasi. Penelitian dilakukan di Denpasar dengan responden Generasi Z berusia 18–28 tahun yang aktif menggunakan perangkat digital dan pernah atau memiliki minat terhadap P2P lending. Sampel berjumlah 385 responden yang ditentukan menggunakan rumus Lemeshow. Data primer dikumpulkan melalui kuesioner daring dan dianalisis menggunakan pendekatan kuantitatif dengan metode PLS-SEM. Hasil penelitian menunjukkan bahwa Digital Financial Literacy berpengaruh negatif signifikan terhadap minat P2P lending. Sebaliknya, Norma Sosial, Perceived Trust, dan Perceived Ease of Use berpengaruh positif signifikan, dengan Perceived Ease of Use menjadi faktor paling dominan. Risk Aversion juga berpengaruh positif signifikan terhadap minat P2P lending. Sebagai variabel moderasi, Risk Aversion memperkuat pengaruh Digital Financial Literacy namun memperlemah pengaruh Norma Sosial terhadap minat P2P lending, serta tidak memoderasi hubungan Perceived Trust dan Perceived Ease of Use. Temuan ini menunjukkan bahwa minat Generasi Z terhadap P2P lending dipengaruhi oleh faktor psikologis, perseptual, dan kemampuan individu dalam mengelola risiko.
Co-Authors Anak Agung Ayu Ngurah Sri Rahayu Gorda Anak Agung Ayu Ngurah Tini Rusmini Gorda Ayu Niata Sari, Luh Cahya Kencana, Anak Agung Sri Regina Dewa Ayu Ary Andrika Meranggi dewi, Ida Ayu Kusuma Dharma, I Gede Risky Pranata Dina Aristiya, Ni Made Enha Rahima Rahmi G.A. Desy Arlita Gde Bagus Pradipta Nandana Putu Gde Marco Sucipta Gede Crisna Wijaya Gine Das Prena Gloria Ayu Natalia Sihaloho Grahita, Ni Kadek Sandya Gusi Putu Lestara Permana Harika Putri, Made Ayu Chandra Dewi Hariyanto, Alycia Najwa I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I Gusti Agung Ayu Pramita Indraswari I Gusti Agung Ayu Pramita Indraswari I Gusti Ngurah Satya Widiana I Kadek Beni Dwi Permana I Ketut Suryanawa I Made Chandra Mandira I Made Chandra Wijaya Ida Bagus Teddy Prianthara Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Intan Brilian Patricia J. Ana Jagaddhita, I Kadek Ekna Satria Kadek Sinta Santika Kadek Srestiyani Ketut Tanti Kustina Komang Ayu Malini Kriswari Komang Sri Diana Indah Komang Sri Widiantari Krisna Bayu, I Gusti Ngurah Agung Laksmi, Kadek Wulandari Lestari, Ni Made Sri Indah Luh Ayu Niata Sari Maha Diva, Anak Agung Ira Maharani, Putu Serly Meilani, I Gusti Ayu Ratih Mewu, Marina Yetrin Sriyati Mini Citra Wati, Mang Mulya Wardani, Ni Komang Tri Adi Ni Komang Lusi Arianti Ni Komang Triana Dewi Ni Made Sri Indah Lestari Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Citra Ratna Dewi Ni Putu Dian Puspana Dewi Ni Putu Dinda Mahaistri Ni Putu Intan Satya Patni Ni Putu Nina Eka Lestari Ni Putu Pradnya Sugiantari Putri Ni Putu Shri Ayu Wulan Devi Ni Putu Sintya Enjelika Ni Putu Wisna Nadya Baby Bellinda Ni Wayan Sinyari Patrisius Raymond Wangge Pradnyani, Anak Agung Istri Sayang Putri Pramesti Ningsih, Ni Made Widiastuti Prianti, Ni Kadek Ayu Putri Maheswari, Ni Putu Putri Sima, Agung Pramafasya Putri, Komang Asri Widya Putri, Mutiara Sani Putri, Ni Putu Pradnya Sugiantari Putu Ayu Nandita Dewanti Aderia Putri Putu Nadya Somatariska Putu Pande R. Aprilyani Dewi Putu Seli Dianawati Putu Serly Maharani Putu Wulan Karnia Dewi Rai Mita Rosita Dewi, Kadek Santika, Kadek Sinta Setia Devi, Anak Agung Istri Sinyari, Ni Wayan Sri Fitriani Suciningsih, Luh Mas Prisila Sumantri, I G A N Alit Susila, Fany Swardyani, Winda Theadora, Kadek Wijaya, Gede Crisna Yossa Adi Partama Yuuka Narita Putri, Ni Made