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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Syntax Idea Amnesty: Jurnal Riset Perpajakan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi dan Perpajakan (JUPAK)
Putu Pande R. Aprilyani Dewi
Universitas Pendidikan Nasional
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Corporate Tax Reduction Strategies: The Impacts of Institutional Ownership, Company Profitability, and Financial Leverage Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani; Supriawan, I Gede Joni
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15812

Abstract

Tax revenue is pivotal in funding crucial public services and infrastructure within a nation. Corporate tax avoidance strategies can have significant ramifications, undermining a country's capacity to adequately finance essential public systems such as education, public safety, transportation, and other vital community needs. The impact of corporate tax avoidance extends beyond individual firms, influencing the broader financial stability and economic development of the country. This study examines the influence of institutional ownership, profitability, and financial leverage on corporate tax avoidance practices. Drawing on agency theory and resource-based perspectives, the research investigates how these key firm-level factors shape tax minimization strategies. The findings indicate that institutional ownership and profitability do not have a significant effect on tax avoidance. However, increased financial leverage is associated with more aggressive corporate tax avoidance practices. The insights from this study contribute to the ongoing academic discourse on the ethical and economic implications of tax avoidance behaviors.
The Influence of Tax Aggressiveness, Audit Committee, and Capital Structure on Corporate Social Responsibility Disclosure in Food and Beverage Companies Listed on the IDX Dewi, Ni Made Ari Puspita; Budiadnyani, Ni Putu; Laksmi P, Kadek Wulandari; Dewi, Putu Pande R. Aprilyani
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This study examines the influence of tax aggressiveness, audit committee, and capital structure on corporate social responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Using a purposive sampling technique, 192 firm-year observations were selected based on specific criteria. The study employed secondary data and was analyzed using the Statistical Product and Service Solutions (SPSS) software. The results of the multiple linear regression analysis show that tax aggressiveness and audit committee positively and significantly influence CSR disclosure. In contrast, capital structure has a negative and significant effect. These findings suggest that firms engaging in higher levels of tax aggressiveness may simultaneously enhance CSR disclosure, potentially as a reputational management strategy. Moreover, the presence of a stronger audit committee is associated with better CSR practices, indicating its critical role in governance and transparency. Conversely, firms with higher debt levels tend to disclose less CSR information, possibly due to financial constraints or strategic considerations. This study contributes to the literature by providing empirical evidence on the relationship between financial and governance factors and CSR practices within the Indonesian food and beverage industry context.
Professional skepticism and audit judgment: The moderating effect of audit experience Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.106-116

Abstract

An entity's financial performance, position, and cash flows are structurally represented in financial statements, which also capture management's accountability for financial resources. To safeguard the credibility of financial information and bolster public trust, the public accounting profession is instrumental in rendering opinions on the reliability of these financial statements. To validate these financial statements and form views about the fairness of the financial information given, independent auditors conduct an audit procedure. The assessment of financial statements is greatly impacted by the audit judgment, which is an essential part of the auditing process. The impact of professional skepticism on audit judgment is investigated in this study. This study also investigates auditor experience's potential to function as a moderating variable. A total of 76 auditors from public accounting companies registered in Bali Province were the samples evaluated. Purposive sampling was used in this study to choose the sample, and auditors with at least a year of experience were required. Both linear regression and moderated regression analysis (MRA) are the analysis methods employed. The analysis's findings demonstrate that professional skepticism improves audit judgment. The association between audit judgment and professional skepticism cannot be mitigated by audit expertise. The results imply that the relationship between professional skepticism and the caliber of audit judgment is not always strengthened by auditor experience. It appears that both seasoned and inexperienced auditors are capable of exhibiting professional skepticism and rendering sound audit decisions.
Peran Sales Growth dalam Memoderasi Hubungan antara Leverage pada Tax Avoidance Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1638

Abstract

Pajak sebagai dominasi penerimaan negara menuntut kepatuhan dan kesadaran masyarakat dalam memenuhi kewajiban pembayarannya. Namun, upaya pemerintah dalam mengoptimalkan penerimaan pajak bertentangan dengan keinginan perusahaan. Penelitian ini menguji pengaruh leverage terhadap tax avoidance. Selain itu, penelitian ini juga menguji kemampuan sales growth sebagai variabel moderasi. Jumlah sampel yang dianalisis sebanyak 60 sampel berupa laporan keuangan perusahaan subsektor food and beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa leverage berpengaruh positif terhadap tax avoidance. Sales growth memperlemah pengaruh leverage terhadap tax avoidance.
Peran Resiko Kredit dalam Menjaga Kecukupan Modal Bank Perkreditan Rakyat Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu
Jurnal Perpajakan dan Akuntansi (JUPAK ) Vol. 1 No. 3 (2024): Volume 1 Nomor 3 Juni 2024
Publisher : Jurnal Perpajakan dan Akuntansi (JUPAK )

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Abstract

Penelitian ini meneliti pengaruh risiko kredit terhadap kecukupan modal di sektor perbankan. Peningkatan kredit bermasalah atau non-performing loans (NPL) terbukti dapat mengurangi kecukupan modal bank karena kebutuhan untuk menyediakan cadangan lebih besar guna menutupi potensi kerugian. Penelitian ini dilakukan di Bank Perkreditan Rakyat di Singaraja yang terdaftar di Otoritas Jasa Keuangan. Sampel dalam penelitian ini menggunakan purposive sampling dan didapatkan jumlah sampel sebanyak 64 Bank Perkreditan Rakyat. Hasil dalam penelitian ini yaitu risiko kredit berpengaruh negatuf terhadap kecukupan modal. Temuan menunjukkan bahwa risiko kredit yang tinggi secara signifikan berdampak negatif pada modal bank, yang mengurangi stabilitas finansial dan kemampuan bank dalam menyalurkan kredit baru
Meracik Citra Baru: Rebranding Effect dalam Meningkatkan Keputusan Pembelian Konsumen Dopa Coffee Jimbaran Fransisca, Putri Yohanna; Dewi, Putu Pande R. Aprilyani
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12758

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rebranding, citra merek, dan pengalaman merek terhadap keputusan pembelian konsumen di Dopa Coffee Jimbaran. Metode penelitian yang digunakan adalah kuantitatif, dengan kuesioner yang dibagikan kepada 150 responden menggunakan teknik sampling purposif. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa rebranding, citra merek, dan pengalaman merek memiliki pengaruh positif dan signifikan terhadap keputusan pembelian konsumen. Hal ini menunjukkan bahwa strategi perubahan identitas merek dapat memperkuat persepsi positif dan pengalaman emosional konsumen, sehingga mendorong mereka dalam mengambil keputusan pembelian. Implikasi dari penelitian ini menyarankan bahwa perusahaan perlu memperhatikan konsistensi identitas visual dan pengalaman pelanggan dalam mempertahankan loyalitas konsumen.
Co-Authors Ariwangsa, I Gusti Ngurah Oka Ayu Pramita Indraswari, I Gusti Agung Azizah, Wafid Budiadnyan, Ni Putu Dewi, Christina Ayu Maha Dhea Fitrisia Felita, Thea Fitrisia, Dhea Fransisca, Putri Yohanna Frinabila , Anastasya Gine Das Prena Gusi Putu Lestara Permana I G A A Pramita Indraswari I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I G. A. N Alit Sumantri I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Agung Ayu Pramita Indraswari I Gusti Agung Ayu Pramita Indraswari I Made Dwi Sumba Wirawan I Nyoman Sunarta I Nyoman Sunarta Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Jimat Asmara , I Gede Julianti, Ni Ketut Trisna Kadek Linda Kusnita Kleff, Ayu Agnes Komang Sri Widiantari Kustina, Ketut Tanti Laksmi, Kadek Wulandari Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Ni Made Intan Kusumasari Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Eva Yuni Poniari Pradnyani, Ni Komang Suci Prawitasari, Putu Putri Prena, Gina Das Purnama, Ni Wayan Dinda Putri Prawitasari, Putu Putri, Mutiara Sani Putu Ayu Anggya Agustina Putu Putri Prawitasari Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Setia Devi, Anak Agung Istri Sumantri, I G A N Alit Sumantri, I.G.A.N. Alit Supriawan, I Gede Joni Yuuka Narita Putri, Ni Made