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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Inovasi Akuntansi SENEMA
I Putu Edy Arizona
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi I Putu Edy Arizona
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7887

Abstract

This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office. The research population amounted to 77,248 taxpayers, and we obtained a sample of 100 taxpayers. The analysis technique used in this research is moderated regression analysis (MRA). The results showed that tax policy had a positive effect on tax planning, and administrative sanctions were unable to moderate tax policy on tax planning.
Pengaruh Kinerja Keuangan dan Risiko Saham terhadap Return Saham I Putu Edy Arizona; Ni Luh Gde Novitasari; Ni Kadek Dwi Yunita Lestari
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11448

Abstract

This study examines the effect of financial performance and stock risk on stock returns in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. The analysis method used is multiple linear regression. This research involves 55 companies as samples, selected using purposive sampling techniques based on specific criteria. The results show that the Current Ratio (CR) does not affect stock returns, while the Debt to Equity Ratio (DER) has a positive effect on stock returns. Return on Assets (ROA) does not affect stock returns. Earnings Per Share (EPS) has a positive effect on stock returns. Beta has a positive effect on stock returns.
User Satisfaction of Accounting Information System Using Multiple Linear Regression Analysis Ni Putu Lisa Ernawatiningsih; I Putu Edy Arizona
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1201

Abstract

The development of information systems is closely related to accounting which is useful for the operations of every organization. Almost every company uses information system to carry out their activities today. The information system will continue to develop and getting more advanced. This study aims to test and obtain empirical evidence of influence of information system quality, service quality, perceived usefulness, and top management support on user satisfaction of accounting information systems at Sakajaja Makmur Abadi Company. The sample in this study was 38 employees determining based on the side purposive method. The analytical tool using multiple linear regression analysis. The result showed variables of information system quality, service quality, perceived usefulness has a positive effect on user satisfaction of accounting information systems, while the variable top management support has no effect on user satisfaction of accounting information systems.
Cultural Values and Tax Compliance Among Tax Consultants in Indonesia Ni Luh Gde Novitasari; Putu Novia Hapsari Ardianti; I Putu Edy Arizona; Putu Wenny Saitri
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4677

Abstract

Tax compliance remains a major challenge, yet the influence of cultural values, particularly among tax consultants who shape taxpayers’ compliance decisions, remains underexplored. This study examines the influence of Hofstede's cultural dimensions on tax compliance among registered tax consultants in Indonesia. A quantitative explanatory research design was employed using a survey of 117 registered tax consultants in Bali. Data were collected through structured questionnaires and analyzed using multiple linear regression. The empirical results support all proposed hypotheses. H1 and H4 are supported, indicating that power distance and uncertainty avoidance positively influence tax compliance, while H2 and H3 are supported, demonstrating that individualism and masculinity negatively influence tax compliance. The regression model is statistically significant (p 0.001) and explains 48.5% of the variance in tax compliance (R² = 0.485). The findings show that cultural values are important determinants of tax compliance among tax consultants, complementing traditional economic and institutional explanations. Tax authorities and professional associations should therefore integrate cultural and behavioral considerations into tax education, ethics training, and compliance programs to strengthen voluntary compliance.
Co-Authors Anak Agung Lilis Antika Desy Wedasari Emerensiana Jenai Ernawatiningsih, Ni Putu Lisa Hartini, Made Laksmi Sena I Gusti Agung Lanang Aryantara I Kadek Arya Ariana I Kadek Bagiana I Ketut Sukrada I Nyoman Kusuma Adnyana Mahaputra Kadek Putri Minggayoni Ketut, Sunarwijaya Komang Subagiastra Komang Tria Meildayanti Lestari, Ni Kadek Dwi Yunita Luh Komang Merawati Luh Pande Eka Setiawati Made Laksmi Sena Hartini Ni Kadek Dinda Cahyadewi Ni Kadek Dwi Yunita Lestari Ni Kadek Indah Pradnyawati Ni Komang Anggreni Ni Luh Gede Novitasari Ni Putu Dita Astiari Ni Putu Lisa Ernawatiningsih Ni Putu Shinta Dewi Ni Wayan Rista Sutawiyani Ni Wayan Sintia Dewi Pande Gede Bagus Devan Swagotra Putu Novia Hapsari Ardianti Putu Wenny Saitri Setiawati, Luh Pande Eka Subagiastra, Komang Sukrada, I Ketut Yanti, Ni Putu Novita Eka