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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Bakti Saraswati Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Eksplorasi Akuntansi (JEA) Journal Research of Accounting Widyagama National Conference on Economics and Business (WNCEB) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Dharma Jnana Jurnal Abdi Dharma Masyarakat Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Society SENEMA Hasina: Jurnal Akuntansi dan Bisnis Syariah
Ni Luh Gede Novitasari
Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Tabanan Novitasari, Ni Luh Gde; Santosa, Made Edy Septian; Putri, Ni Putu Eka Aristya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12808

Abstract

Taxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue. Taxpayer compliance in paying motor vehicle tax is a critical factor in determining the success of regional tax revenue. However, many taxpayers still fail to fulfill their tax obligations, necessitating various efforts to improve compliance. One such step taken by the government is the implementation of the drive-thru Samsat (Vehicle Registration System) system, which aims to streamline services for taxpayers, increase taxpayer awareness, enforce strict tax sanctions, implement tax outreach, and improve service quality. This study aims to determine the effect of the drive-thru Samsat system, taxpayer awareness, strict tax sanctions, tax outreach, and service quality on motor vehicle taxpayer compliance at the Tabanan City Samsat Office. The population of this study was all taxpayer vehicles registered at the Tabanan City Samsat Office. The sample size for this study was 100 taxpayers, determined using the accidental sampling method. The analytical tool used to test the hypotheses was multiple linear regression. The results of the study show that the Samsat drive-thru and tax socialization have a positive effect on taxpayer compliance, while taxpayer awareness, the firmness of tax sanctions and the quality of service do not have an effect on taxpayer compliance.
Tanda Bahaya Kepribadian Pemicu Penipuan Putu Wenny Saitri; Ni Putu Yuria Mendra; Ni Luh Gde Novitasari
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.731

Abstract

The persistent issue of substantial losses due to fraud has heightened interest in exploring factors contributing to fraudulent behavior, with limited focus on the role of personality traits in fraud detection. This study investigates six personality traits—wrath, envy, attachment, pride, desire, and greed—that may influence an individual’s propensity for fraud. Using data collected through questionnaires distributed to microfinance institutions in Bali, a region experiencing a high prevalence of fraud cases, the study employs factor analysis to identify the contribution of these traits to fraudulent intentions. The findings reveal that wrath is the most significant predictor, followed by envy, attachment, pride, desire, and greed. The study underscores the practical implications of integrating personality assessments into organizational processes to enhance fraud detection and mitigation. This research offers a novel approach to understanding and addressing fraud in organizational settings by emphasizing personality traits as predictors of fraudulent intentions.
PENGARUH CORPORATE GOVERNANCE DAN FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Luh Gde Novitasari
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.9.1.2017.36-49

Abstract

Abstract This research aims to test the influence of corporate governance and fundamental factor against the return of stock. The population of this research are companies listed on the Indonesia stock exchange of the year 2013-2015, whereas the sample in this research as much as 18 companies. Method of determination of the sample used is purposive sampling. Data analysis technique used was multiple linear regression analysis. The results of the analysis show that variable institutional ownership, the audit committee and the price to book value a positive effect against the return of the shares, whereas variables of the independent Commissioners, managerial ownership, debt to equity ratio, price earning ratio, and earning per share has no effect against the return of shares. Keywords: Institutional Ownership, Stock Return, The Audit Committee, The Independent Commissioner, Managerial Ownership, Debt to Equity Ratio, Price Earning Ratio, Earning Per Share, Price to Book Value. Abstrak Penelitian ini bertujuan untuk menguji pengaruh corporate governance dan faktor fundamental terhadap return saham. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesi dari tahun 2013-2015, sedangkan sampel dalam penelitian ini sebanyak 18 perusahaan. Metode penentuan sampel yang digunakan adalah purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukan bahwa variabel kepemilikan institusional, komite audit dan price to book value berpengaruh positif terhadap return saham, sedangkan variabel komisaris independen, kepemilikan manajerial, debt to equity ratio, price earning ratio, dan earning per share tidak berpengaruh terhadap return saham. Kata Kunci: Return Saham, Kepemilikan Institusional, Komite Audit, Komisaris Independen, Kepemilikan Manajerial, Debt to Equity Ratio, Price Earning Ratio, Earning Per Share, Price to Book Value.
PENGARUH RASIO AKTIVITAS, PROFITABILITAS, LEVERAGE, ARUS KAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONDISI FINANCIAL DISTRESS Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari; Komang Sri Nidya Narastuti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.127-138

Abstract

This study aims to test and obtain empirical evidence of the effect of acticity ratio, profitability, leverage, cash flow, and company growth on financial distress condition at the manufacture companies listed in Indonesia Stock Exchange period 2018-2020. The population in this study is the manufacture companies listed in Indonesia Stock Exchange, amounting to 193 companies. The sample in this study were 87 companies based on purposive sampling technique. The analysis technique used is logistic regression analysis. The results showed that activity ratio had no effect on the financial distress, profitability had a negative effect on the financial distress, leverage had a positive effect on the financial distress, cash flow had no effect on the financial distress, and company growth had no effect on the financial distress.
KEKUATAN KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT KABUPATEN BADUNG Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti; Ni Putu Rina Apriyandini
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.332-346

Abstract

Taxes are contributions made by the people to the state treasury based on law, enforceable without receiving any direct tangible benefits in return, and are used to cover general expenses. Taxpayer compliance reflects tax revenue through periodic and annual tax payments and reporting. Taxpayer compliance demonstrates adherence and awareness of tax compliance. The purpose of this study was to determine the effect of taxpayer awareness, tax rates, tax sanctions, and tax socialization on taxpayer compliance. The purpose of this study was to determine whether the drive-thru system moderated the influence of taxpayer awareness, tax rates, tax sanctions, and tax socialization on taxpayer compliance at the Badung Regency Samsat Office. This study analyzed the effect of taxpayer awareness, tax rates, tax sanctions, and tax socialization on motor vehicle taxpayer compliance, with the drive-thru system acting as a moderator at the Badung Regency Samsat Office. Using moderated regression analysis, data were collected via questionnaire from 100 motor vehicle taxpayer respondents (accidental sampling). The analysis technique used was moderated regression, analyzed using SPSS. The results showed that taxpayer awareness, tax rates, tax sanctions, and socialization had a significant positive effect on taxpayer compliance. The drive-thru system strengthens tax rates, sanctions, and socialization, but does not moderate taxpayer awareness. The model explains 68.2% of the variation in compliance.
Faktor-Faktor yang Berpengaruh Terhadap Tax Avoidance pada Perusahaan Manufaktur Tahun 2019 - 2021 Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari; Muhammad Devin Ardiansyah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.67-81

Abstract

Over the past five years, the percentage of tax revenue has fluctuated, starting in 2017 by 89.40%, increasing in 2018 to 92.41% and then decreasing to 84.44% in 2019 and in the last two years it has increased to 89.25% and 100, 18%, so it can be said that the realization of tax revenue has not been maximized. Paying taxes is a burden, so many companies choose to manipulate their taxes by carrying out tax avoidance. Tax avoidance is a practice of legal tax avoidance by exploiting loopholes in tax regulations. This study aims to examine the effect of the proportion of independent commissioners, audit committees, institutional ownership, sales growth and liquidity on tax avoidance in manufacturing companies from 2019 to 2021. The population in this study totaled 193 manufacturing companies listed on the Indonesia Stock Exchange (IDX). ) years 2019 – 2021. The sample in this study was 73 companies which were determined based on a purposive sampling technique. The analysis technique used in this study uses multiple linear analysis. The results showed that the proportion of independent commissioners and audit committees had a negative effect on tax avoidance while institutional ownership, sales growth and liquidity had no effect on tax avoidance. Future research is expected to use other variables because in this study there are 3 variables that have no effect.
IMPLEMENTASI CORETAX DALAM PELAPORAN SURAT PEMBERITAHUAN TAHUNAN ORANG PRIBADI DI KANTOR PELAYANAN PAJAK DENPASAR TIMUR Ni Luh Gde Novitasari; Dewa Ayu Sutri Sundari Putri
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Pengabdian masyarakat ini dilaksanakan dengan tujuan untuk mendukung implementasi sistem Coretax dalam pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi karyawan dengan satu bukti potong di Kantor Pelayanan Pajak Pratama Denpasar Timur tahun pajak 2025. Latar belakang kegiatan ini didasari oleh adanya transformasi digital perpajakan dari sistem DJP Online ke Coretax yang menuntut wajib pajak untuk beradaptasi dengan adanya sistem baru, sementara masih banyak wajib pajak yang belum memahami tata cara penggunaannya. Metode pelaksanaan kegiatan dilakukan melalui asistensi atau pendampingan langsung kepada wajib pajak, meliputi aktivasi akun Coretax, pengarahan layanan sesuai jenis pelaporan, serta bantuan dalam pengisian dan pelaporan SPT Tahunan. Selain itu, kegiatan ini juga mencakup edukasi kepada wajib pajak terkait kewajiban perpajakan dan penggunaan sistem Coretax. Hasil dari kegiatan pengabdian menunjukkan bahwa program ini mampu membantu meningkatkan pemahaman dan kepatuhan wajib pajak dalam melaporkan SPT Tahunan. Kegiatan ini juga memberikan kontribusi dalam meningkatkan efektivitas pelayanan di KPP, khususnya dalam mengelola antrian dan memberikan arahan kepada wajib pajak. Meskipun demikian, masih ditemukan beberapa kendala, seperti kurangnya pemahaman awal wajib pajak terhadap sistem Coretax dan tingginya jumlah wajib pajak yang datang ke kantor pelayanan. Secara keseluruhan, pengabdian masyarakat ini memberikan dampak positif dalam mendukung implementasi Coretax sebagai bagian dari transformasi digital perpajakan di Indonesia, serta membantu meningkatkan kualitas pelayanan dan kepatuhan wajib pajak.
Model Prediksi Profitabilitas Perbankan Berdasarkan Size, Current Ratio, Loan to Deposit Ratio, Net Interest Margin dan NonPerforming Loan Ni Komang Yunika; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
Jurnal Akuntansi dan Bisnis Syariah Vol 3 No 2 (2026): Edisi 5
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/hasina.v3i2.2653

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh size, current ratio (CR), loan to deposit ratio (LDR), net interest margin (NIM), dan non performing loan (NPL) terhadap profitabilitas perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Profitabilitas merupakan indikator utama dalam menilai efektivitas pengelolaan sumber daya perusahaan dan menjadi perhatian investor, kreditor, serta manajemen. Penelitian ini dilatarbelakangi oleh adanya fluktuasi profitabilitas perbankan selama periode pascapandemi serta inkonsistensi hasil penelitian terdahulu terkait faktor-faktor yang memengaruhinya. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan perbankan. Sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh 138 observasi. Analisis data dilakukan dengan regresi linier berganda setelah melalui pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa size berpengaruh positif terhadap profitabilitas, yang mengindikasikan bahwa semakin besar aset yang dimiliki bank maka semakin besar kemampuan bank menghasilkan laba. Current ratio tidak berpengaruh terhadap profitabilitas karena tingginya likuiditas belum tentu mencerminkan efisiensi penggunaan aset. Loan to deposit ratio juga tidak berpengaruh terhadap profitabilitas, yang menunjukkan bahwa penyaluran kredit belum sepenuhnya mampu meningkatkan laba perusahaan. Net interest margin tidak berpengaruh terhadap profitabilitas selama periode penelitian. Sebaliknya, non performing loan berpengaruh negatif terhadap profitabilitas karena peningkatan kredit bermasalah dapat menurunkan pendapatan dan meningkatkan biaya pencadangan. Temuan ini memberikan implikasi bahwa manajemen perbankan perlu memaksimalkan pemanfaatan aset dan memperkuat pengelolaan risiko kredit guna meningkatkan profitabilitas perusahaan secara berkelanjutan.
Determinan Tax Avoidance pada Perusahaan Sub-Sektor Food and Beverage di Bursa Efek Indonesia Ni Wayan Sintia Dewi; Ni Putu Dita Astiari; Pande Gede Bagus Devan Swagotra; Ni Luh Gde Novitasari; Putu Novia Hapsari Ardianti; I Putu Edy Arizona; Putu Wenny Saitri
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13625

Abstract

Tax avoidance tends to be carried out by a number of companies which aim to reduce taxable profits through tax planning without violating the law, so that company profits are not reduced by taxes imposed by the government. This research aims to determine the influence of company size, leverage, capital intensity, profitability, and sales growth on tax avoidance on the Indonesian Stock Exchange in 2020-2022. The company population is 84 food and beverage companies listed on the Indonesia Stock Exchange. The sample consisted of 20 companies with 60 firm-year observations. This research uses a purposive sampling technique, with multiple linear regression analysis methods. The results of this research show that company size, leverage and capital intensity have no effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange, while profitability and sales growth have a positive effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesian Stock Exchange.
Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan, Struktur Kepemilikan Institusional, Struktur Modal dan Utang terhadap Kinerja Perusahaan Ni Kadek Siska Trisnawati; Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6886

Abstract

This study aims to test and obtain empirical evidence regarding the effect of corporate social responsibility (CSR), company size, ownership structure, capital structure and debt on the performance of banking companies listed on the Indonesian stock exchange in 2019-2021. The sample in this study were 25 banking companies which were determined using the purposive sampling method, namely the technique of determining the sample with certain considerations. The analytical method used to test the hypothesis is multiple linear regression analysis.The results of the study show that corporate social responsibility (CSR) has a positive effect on company performance. Meanwhile, company size, ownership structure, capital structure and debt have a negative effect on company performance.
Co-Authors Adytia, Chintia Jani Anak Agung Diah Kencana Dewi Anak Agung Istri Indah Tiksnawati Bidari, Wiwin Leony Dewa Ayu Sutri Sundari Putri Gde Herry Sugiarto Asana Gine Das Prena I Ketut Mudana Wahyu Diatmika I Putu Agus Rizaldi I Putu Edy Arizona I Wayan Udi Prayoga Ida Ayu Gede Ari Suartini Komang Sri Nidya Narastuti Lestari, Ni Kadek Dwi Yunita Made Edy Septian Santosa Made Edy Septian Santosa, Made Edy Septian Maya Anggiani Muhammad Devin Ardiansyah Ni Kadek Dwi Yunita Lestari Ni Kadek Elis Pitriani Ni Kadek Norma Brahandayani Ni Kadek Siska Trisnawati Ni Komang Julia Trisia Munika Ni Komang Yunika Ni Luh Putu Sandrya Dewi Ni Luh Putu Widhiastuti Ni Luh Sri Arnadi Ni Made Arik Julianti Ni Nyoman Ayu Suryandari Ni Nyoman Yuningsih Ni Putu Ayu Riskiani Ni Putu Dita Astiari Ni Putu Eka Aristya Putri Ni Putu Mia Pradnyawati Ni Putu Rina Apriyandini Ni Putu Yuria Mendra Ni Wayan Juli Martani Ni Wayan Purwaningsih Ni Wayan Rustiarini Ni Wayan Sintia Dewi Niayu Netisia Pande Gede Bagus Devan Swagotra Putri, Ni Putu Eka Aristya Putu Kepramareni Putu Novia Hapsari Ardianti Putu Wenny Saitri Si Ayu Herlina Puspita Dewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Widiastuti, Ni Putu Wiwin Leony Bidari