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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Akuntansi Bisnis Journal of Economic, Public, and Accounting (JEPA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science JCA (Jurnal Cendekia Akuntansi) Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi International Journal Of Economics Social And Technology Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Transformasi: Journal of Economics and Business Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics and Management Scienties IIJSE Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Jurnal Ekonomi, Manajemen, Akuntansi
Parwati, Ni Made Suwitri
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Tadulako, Palu, Indonesia
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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DO INSTITUTIONAL AND FAMILY OWNERSHIP INFLUENCE TAX AGGRESSIVENESS? EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS ON THE INDONESIAN STOCK EXCHANGE IN 2019-2023 Putra, Mohamad Raffi Cendika; Parwati, Ni Made Suwitri; Furqan, Andi Chairil; Abdullah, M. Ikbal
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.818

Abstract

This research investigates the impact of institutional and family shareholding structures on corporate tax aggressiveness, while evaluating the role of ownership structures as a control mechanism in mitigate tax avoidance. The methodological framework is based on a quantitative approach, with multiple linear regression as the primary analytical tool for evaluating the influence of independent variables on the dependent construct in Stata 17.0. Using a purposive sampling approach, the final research dataset comprises 90 firm-year observations from 18 manufacturing entities that maintained continuous listings on the Indonesia Stock Exchange between 2019 and 2023. Tax aggressiveness is proxied by the Effective Tax Rate (ETR). The findings reveal that family ownership has no significant impact on tax aggressiveness, suggesting that family involvement in the ownership structure has yet to suppress tax avoidance effectively. Similarly, institutional ownership does not significantly influence tax aggressiveness, suggesting that institutional investors have not served as an effective monitoring mechanism for corporate fiscal policies. Theoretically, these results confirm the relevance of Agency Theory Type II in explaining the role of majority shareholders, specifically institutional and family entities, in overseeing corporate decisions to prevent tax avoidance. Practically, this study provides insights for regulators, investors, and corporate management in designing governance frameworks and ownership structures that promote tax compliance while minimizing legal and reputational risks.
Implementation Blue Accounting For Economic and Environmental Sustainability (Case Study of Salt Ponds at Talise Beach, Palu City) Ulva, Ulva; Yamin, Nina Yusnita; Indriasari, Rahayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9480

Abstract

Blue accounting, which integrates accounting principles with sustainability aspects, provides a holistic perspective on natural resource and environmental management. This study explores the application of blue accounting in the salt ponds of Talise Beach, Palu City, a coastal marine ecosystem rich in blue economy potential. Using qualitative methods, this study involved in-depth interviews, observations, and document analysis to examine blue accounting practices from a sustainability perspective. Interview data were analyzed thematically using the NVivo application, based on ecophenomenology theory to understand the interaction between humans (salt farmers) and the natural environment. The results show that salt farmers in Talise Beach live in a complex and profound interaction with their environment, especially seawater, land, and weather conditions. Salt farmers strive to manage natural resources effectively to improve production quality and yields, while facing evolving ecological and technological challenges. The salt production process still relies heavily on natural cycles and simple technology. Therefore, the production and quality of salt produced are also highly dependent on natural cycles. The quality of salt will impact its economic value and usefulness. This study provides a rich understanding of how local practices can reflect blue accounting principles, highlights the ecological and technological challenges faced, and offers insights for the development of a more holistic blue economy sustainability model.
Does Profitability Really Matter? Unmasking the Mediating Path Between Market Performance and Firm Value Briegita, Ruth Anindya; Kahar, Abdul; Parwati, Ni Made Suwitri; Pakawaru, Muhammad Ilham
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6682

Abstract

This study analyzes the role of profitability in mediating the effects of stock price, liquidity, and asset growth on firm value in the healthcare subsector of the Indonesia Stock Exchange for the period 2021-2024. The sample was selected using purposive sampling, resulting in 67 annual reports from 17 companies. Data analysis included descriptive statistic, classical assumption test, and path analysis using SPSS 25. The results indicate that stock price has a significant effect on profitability but does not directly affect firm value. Liquidity has a significant effect on both profitability and firm value. Conversely, asset growth does not affect either profitability or firm value. Profitability mediates the effects of stock price and liquidity on firm value but does not mediate the relationship between asset growth and firm value. these findings indicate that profitability acts as an important mediating variable in the relationship between stock price and liquidity. This study is expected to serve as a reference for companies and investors in making more accurate and strategic decisions, particularly in optimizing financial performance to enhance firm value.
The Effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Agressiveness in Industrial Companies in Indonesia for the Period 2020-2024 Suhartini, Suhartini; Parwati, Ni Made Suwitri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6762

Abstract

Tax aggressiveness is one of the strategies companies use to minimize their tax burden. This practice can lead to tax compliance issues and impact state revenue. This study aims to examine the influence of transfer pricing, thin capitalization, and capital intensity on tax aggressiveness in Indonesian industrial companies for the 2020-2024 period. Transfer pricing is assessed using related party transaction indicators, thin capitalization is assessed using the debt-to-equity ratio (DER), capital intensity is assessed using investment indicators in fixed assets, namely the capital intensity ratio (CIR), while tax aggressiveness is assessed from the effective tax rate (ETR). This study chose a quantitative approach from secondary data sources. The population in this study is divided into industrial companies recorded on the IDX for the 2020-2024 period, with a total population of 65 companies. The sampling technique was purposive sampling for a total sample of 12 companies from 60 observation data. Data analysis was carried out using the PLS-SEM (Partial Least Square) approach and processed using the WarpPls 8.0 application. The study findings indicate that Transfer Pricing and Thin Capitalization have a negative and significant impact on Tax Aggressiveness, while Capital Intensity has a positive and significant impact on Tax Aggressiveness.
Tata Kelola Digital dan Akuntabilitas Keuangan dalam Pemerintahan Desa di Indonesia: Peran Implementasi Siskeudes, Kompetensi Operator, dan Pengawasan Kelembagaan terhadap Kualitas Pelaporan Keuangan Fajriyatul Putri; Ni Made Suwitri Parwati; Muhammad Din
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16442

Abstract

Akuntabilitas pengelolaan keuangan desa semakin menjadi perhatian dalam upaya mewujudkan tata kelola pemerintahan desa yang transparan dan berkualitas. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan aplikasi Siskeudes dan kompetensi operator desa terhadap kualitas laporan keuangan desa, dengan pengawasan Badan Permusyawaratan Desa (BPD) sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi aparatur desa di Parigi Moutong Regency. Data primer diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik random sampling. Analisis data dilakukan dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa penggunaan aplikasi Siskeudes dan kompetensi operator desa berpengaruh positif dan signifikan terhadap kualitas laporan keuangan desa. Selain itu, pengawasan BPD terbukti memperkuat hubungan antara penggunaan aplikasi Siskeudes dan kompetensi operator desa terhadap kualitas laporan keuangan. Temuan ini menegaskan bahwa integrasi teknologi, kapasitas sumber daya manusia, dan fungsi pengawasan kelembagaan merupakan faktor penting dalam meningkatkan akuntabilitas dan kualitas pelaporan keuangan desa
Determinants of MSME Tax Compliance: The Role of Readiness for Coretax Implementation and Tax Literacy Faradiba Magfirah; Ni Made Suwitri Parwati
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1759

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is essential for strengthening government revenue and supporting sustainable economic development. Although previous studies have extensively examined earlier digital tax services such as e-Filing, e-Billing, and e-SPT, limited empirical evidence is available regarding the newly implemented Core Tax Administration System (Coretax), which integrates all tax administration processes into a single digital platform and requires greater taxpayer readiness. This study addresses this research gap by examining the effects of Coretax implementation readiness and tax literacy on MSME tax compliance in Palu City, Indonesia. A quantitative survey was conducted involving 91 MSME taxpayers, selected through purposive sampling from a population of 1,076 registered taxpayers. Data were analyzed using multiple linear regression. The findings reveal that Coretax implementation readiness and tax literacy each have a positive and significant effect on MSME tax compliance and jointly contribute to improving voluntary compliance. These results indicate that successful digital tax administration depends not only on technological innovation but also on taxpayers' preparedness and understanding of tax regulations. Theoretically, this study extends the Theory of Planned Behavior by conceptualizing Coretax implementation readiness as a manifestation of perceived behavioral control within the context of integrated digital tax administration. Practically, the findings provide evidence for the Directorate General of Taxes to strengthen taxpayer training, digital mentoring, and tax literacy programs to support the effective implementation of Coretax and improve voluntary tax compliance among MSMEs.
The Influence Of Moral Obligations, Quality Of Tax Services And Business Turnover On Taxpayer Compliance Putri, Ni Made Tia Aditya; Parwati, Ni Made Suwitri; Mattulada, Andi; Kahar, Abdul
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8900

Abstract

The objective of this research is to investigate the impact of ethical duties, tax administration service excellence, and corporate revenue on the level of tax fulfillment among food service owners within Banggai District.. A numerical methodology integrating an explanatory framework was utilized to scrutinize these interconnected dynamics. The study population comprised 538 restaurants recorded in the Regional Revenue Agency (BAPENDA). Sample size was determined through the Slovin formula, yielding 229 initial respondents, which was subsequently reduced to 216 after excluding 13 outlier data points. Instrument quality was verified through validity and reliability assessments to confirm data accuracy. The analytical procedure involved multiple linear regression alongside t-test-based hypothesis evaluation. Findings reveal that all three independent variables moral obligation, quality of tax services, and business turnover exert a mathematically meaningful and direct upward impact regarding the willingness of dining-place businesses level of compliance and help optimize regional tax revenues in Banggai Regency. Keywords: Moral Obligation, Quality of Tax Services, Business Turnover, Restaurant Taxpayer Compliance.
Narratives of Independent Oil Palm Smallholders on Production Costs, Selling Prices, and Famuly Economic Dynamics Eva Jannuriati; Ni Made Suwitri Parwati; Andi Ainil Mufidah Tanra
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 10 No 2 (2026): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v10i2.35767

Abstract

This study explores how independent oil palm farmers narrate production costs, fresh fruit bunch (FFB) selling prices, and household economic resilience in Bambalamotu Village, Pasangkayu Regency. A qualitative narrative design with a phenomenological orientation was used to capture farmers' lived experiences rather than to measure economic variables statistically. Data were collected through in-depth interviews, observation, and documentation involving two independent oil palm farmers and two family members who participate in household economic decision-making. The data were analyzed through reduction, thematic categorization, and meaning interpretation. The findings show that rising production costs are experienced not only as operational expenses but also as pressures that reshape household priorities. FFB prices function as the main reference for planning family expenditures, yet price fluctuations create uncertainty because farmers must pay for fertilizer, labor, maintenance, and transport before income is secured. Farmers respond by postponing non-urgent spending, using family labor, organizing collective harvesting arrangements, and diversifying income through other agricultural activities. The novelty of this study lies in showing that independent farmers use cost and price information as informal management accounting knowledge, even without formal records. These findings extend smallholder livelihood and management accounting literature by positioning farmers as active interpreters of economic information and household survival strategies.
Pengaruh Kearifan Lokal Malempu Na Mapaccing dan Peran Aparatur Desa terhadap Kepatuhan Bayar Pajak Bumi dan Bangunan (PBB) pada Suku Bugis di Desa Sibualong Ryan Farham; Ni Made Suwitri Parwati; Muhammad Ilham Pakawaru; Chalarce Totanan
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.537

Abstract

This study aims to analyze the influence of Malempu na Mapaccing local wisdom and the role of village apparatus on community compliance in paying Land and Building Tax (PBB) in Sibualong Village. The objects of this study were Bugis ethnic PBB taxpayers residing in Sibualong Village. This study utilized a quantitative approach with an explanatory research type and a cross-sectional design. Primary data were obtained through the distribution of questionnaires to 136 respondents selected using a purposive sampling technique, while data analysis was performed using multiple linear regression with the aid of SPSS. The results showed that the Malempu na Mapaccing local wisdom had a positive and significant effect on community compliance in paying PBB (β = 0.605; p = 0.001). The role of the village apparatus also had a positive and significant effect on community compliance (β = 0.530; p = 0.001). The coefficient of determination (R²) value of 0.523 indicates that both variables are able to explain 52.3% of the variation in community compliance in paying PBB. This study concludes that Malempu na Mapaccing local wisdom and the role of village apparatus have a positive and significant effect on community compliance in paying Land and Building Tax (PBB) in Sibualong Village.
Co-Authors Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Alim, Saskia S Amin, Nurul Fitria Rahmadany Anatasya, Anatasya Aprilia, Kadek Ayu Rita Arung Gihna Mayapada Arya Pribadi Asrafil Asrafil BAKRY, M.Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal Briegita, Ruth Anindya Delviana, Delviana DHARMA, Dewa Made Adi Djalil, Novita Muliyani Eva Jannuriati Fajriyatul Putri Faradiba Magfirah Febria, Lisa Fera Fera Furqan, Andi Chairil Halwi, Muhammad Darma I Gede Tunas I Putu Edi Darmawan INDRIASAR, Rahayu Jamaluddin Jamaluddin Latifah Sukmawati Yuniar Liato, Della Fitriany M. Iqbal Bakry Mapparessa, Nurlaela MAPPARESSA, Nurlela Masruddin Mattulada, Andi Miswati, Miswati Muhammad Din Muhammad Ilham Pakawaru Muhammad Ridwan Muliati Muliati, Muliati Mustamin Mustamin Nina Yusnita Yamin Nova Nova Novita Muliyani Djalil Novita Wulandari NUR, MUFLIHA Nurdin, Jurana Nurlaela Mapparessa Phatra Anggana Djuri Prayoga, Wahyu Imam Putra, Mohamad Raffi Cendika Putri, Ni Made Tia Aditya Rahayu Indriasari Rahmatia, Adilla Ridwan , Ridwan Ridwan Ridwan, Ridwan Rifqi, Muh. Rudy Usman Ryan Farham Salsabila Sangadji, Mia Lestari Santika Selmita Paranoan Siti Fatimah Suci, Indah Suhartini Suhartini Tampang, Tampang Tanra, Andi Ainil Mufidah Totanan, Chalarce Ulva, Ulva Yuldi Mile Yulfani, Yulfani