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Gayatri Gayatri
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Minat Wajib Pajak dalam Kepatuhan Membayar Pajak Kendaraan Bermotor Gede Surya Wibawa; Gayatri Gayatri
E-Jurnal Akuntansi Vol 34 No 4 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i04.p11

Abstract

Penelitian ini bertujuan dalam rangka mendapatkan data empiris terkait minat Wajib Pajak dalam memenuhi Pajak Kendaraan Bermotor di tengah pandemi Covid-19. Pengujian hipotesis digunakan untuk mengetahui pengaruh variabel eksogen terhadap variabel endogen melalui penggunaan SEM- PLS terhadap 100 responden yang ditentukan melalui metode purposive sampling. Teknik analisis data menggunakan Structural Equation Modeling–Partial Least Square (SEM- PLS) dengan aplikasi SmartPLS3. Hasil dari penelitian ini yaitu program relaksasi Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor, SAMSAT Corner, kesadaran Wajib Pajak memiliki pengaruh yang positif terhadap kepatuhan Wajib Pajak, tetapi variabel lokasi tidak berpengaruh terhadap kepatuhan Wajib Pajak. Kata Kunci: Relaksasi; Samsat; Kesadaran; Lokasi; Kepatuhan
Good Corporate Governance, Profitabilitas, dan Tax Avoidance Ni Gusti Ayu Putu Diah Sasmita; Gayatri Gayatri
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p06

Abstract

The amount of the tax amnesty for 2016-2017 is evidence of tax evasion by the company. The purpose of this research is to find out how the influence of corporate governance and profitability on tax avoidance. Manufacturing companies in the consumer goods industry that are listed on the Indonesia Stock Exchange in 2020 are the population in this study. Sampling was carried out by purposive sampling technique with a sample of 34 companies. Structural Equation Modeling - Partial Least Square was used as a research data analysis technique. The output of this study reveals that institutional ownership, audit quality and profitability have a negative effect on tax avoidance, but independent commissioners and audit committees have a positive influence on tax avoidance. Keywords: Corporate Governance; Profitability; Tax Avoidance
The Moderating Role of Underwriter Reputation in the Relationship Between Financial Performance and Underpricing Levels Made Rani Kusuma Dewi; Gayatri Gayatri; Dewa Gede Wirama
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p15

Abstract

The situation in which the price of the stock in the initial offering is lower than the price of the stock in the secondary market is known as underpricing. This phenomenon results in the funds or capital obtained by the company being suboptimal. However, in order to secure an initial return on their investment, investors in the primary market prefer to see underpricing occur. This research aims to examine whether the impact of profitability, financial leverage, and liquidity on the degree of underpricing can be mitigated by the reputation of the underwriter. The study focused on non-financial firms that went public between 2018 and 2023. A purposive sampling technique was used to select the sample, resulting in 294 companies. The data for this study were analyzed using moderated regression analysis techniques. The study shows that underpricing is negatively affected by profitability and liquidity, and that underwriter reputation acts as a pure moderator of the effect of financial leverage on underpricing. Keyword: Underpricing, Initial Public Offering, Profitability, Financial Leverage, Liquidity, Underwriter reputation
Co-Authors Dewa Gede Wirama Gede Surya Wibawa Made Rani Kusuma Dewi Ni Gusti Ayu Putu Diah Sasmita