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All Journal Jurnal Kajian Bali Jurnal Bisnis dan Kewirausahaan
I Putu Sudana
Udayana University
Religion Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory) Naniek Noviari; I Gusti Bagus Wiksuana; IB Panji Sedana; I Putu Sudana
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 1 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.073 KB) | DOI: 10.31940/jbk.v18i1.52-62

Abstract

Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great concern to the stakeholders. This article aims to examine the theory and previous studies that explain the correlation among voluntary disclosure of tax disputes and firm value. The analysis is complemented by a systematic compilation of literature on research issues and results so that future research directions are obtained. In this research Signal Theory was developed by combining it with RBV theory. The variables of political connection and the profile of a tax consultant licensed by a lawyer were added as moderating variables. This will make Signal Theory more comprehensive in verifying the correlation among voluntary disclosure of tax disputes and company value.
Daya Tarik Wisata Pura Langgar: Representasi Persaudaraan Hindu-Islam di Bali Ida Bagus Gede Pujaastawa; I Putu Sudana; Bambang Dharwiyanto Putro
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 9 No. 2 (2019): DUNIA POLITIK DAN HOSPITALITI PEREMPUAN BALI
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2019.v09.i02.p12

Abstract

This article discusses the existence of the Langgar Temple in Bunutin Village, Bangli, as a tourist attraction as well as a representation of interfaith fraternity, especially Hinduism and Islam. Pura Langgar or known as Pura Penataran Agung Dalem Jawa Bunutin, is a complex of places of worship for Hindus in which there are also places of worship for Muslims in the form of langgar buildings. The existence of Langgar Temple is an interesting phenomenon to be studied, because lately began to get tourist visits, especially Muslim tourists. This is a qualitative descriptive study by collecting data through field observation techniques, interviews, literature studies, and document examinations. This study concludes that the existence of Langgar Temple which reflects the history of acculturation between Hindu and Islamic culture is a cultural heritage that is quite potential to attract tourist. The existence of langgar buildings in the temple complex represents the spirit of Hindu-Islamic brotherhood which is very important in building the spirit of multiculturalism in Indonesia.
Co-Authors Bambang Dharwiyanto Putro I Gusti Bagus Wiksuana Ida Bagus Gde Pujaastawa Ida Bagus Panji Sedana Naniek Noviari