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All Journal Buletin Studi Ekonomi Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Ilmiah Akuntansi dan Bisnis Amnesty: Jurnal Riset Perpajakan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Community Services Journal (CSJ) Jurnal Kabar Masyarakat Jurnal Akademik Pengabdian Masyarakat E-JURNAL AKUNTANSI
I Made Dwi Sumba Wirawan
Universitas Warmadewa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies Wirawan, I Made Dwi Sumba
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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

Abstract

This study investigates the impact of firm size and corporate governance on tax avoidance strategies in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. Tax avoidance, although legal, raises concerns about tax fairness, transparency, and state revenue sustainability. Using a quantitative approach with multiple linear regression analysis, the study examines the roles of firm size, board of directors, independent commissioners, and audit committees in influencing tax avoidance behavior. Data were collected from 58 companies, resulting in 174 firm-year observations. The findings reveal that firm size has a significant negative effect on tax avoidance, indicating that larger firms tend to avoid aggressive tax planning, possibly due to higher public scrutiny and reputational risks. In contrast, the board of directors, independent commissioners, and audit committees show no significant influence on tax avoidance practices. These results suggest that traditional corporate governance mechanisms may be insufficient in curbing tax avoidance in Indonesia’s property sector, highlighting the need for more targeted regulatory interventions and enhanced governance practices. This study contributes to the growing literature on corporate tax behavior in emerging markets by offering empirical evidence from the real estate industry, which is often characterized by asset intensity and unique regulatory treatment. The findings have practical implications for policymakers and regulators seeking to strengthen tax compliance through firm-level characteristics and governance reforms. Future research is encouraged to explore additional moderating variables such as profitability, leverage, and ownership structure to gain a more comprehensive understanding of corporate tax avoidance behavior in the Indonesian context.
Peningkatan Literasi Keuangan dan kewirausahaan bagi Siswa SMK Negeri 2 Denpasar melalui Pendekatan Edukasi Berbasis Ekonomi Digital Chandra Adyatma, I Wayan; Sumba Wirawan, I Made Dwi; Arygunartha, Gede Yohanes
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.6957

Abstract

Program pengabdian kepada masyarakat ini dilaksanakan di SMK Negeri 2 Denpasar dengan tujuan meningkatkan literasi keuangan dan keterampilan kewirausahaan digital siswa jurusan Akuntansi. Permasalahan utama yang dihadapi mitra adalah rendahnya pemahaman siswa terkait pengelolaan keuangan pribadi dan usaha serta minimnya pemanfaatan teknologi digital dalam mendukung praktik kewirausahaan. Metode pelaksanaan dilakukan melalui lima tahapan, yaitu wawancara kebutuhan mitra, sosialisasi literasi keuangan dan kewirausahaan, pelatihan dan workshop, pendampingan serta evaluasi, dan perumusan keberlanjutan program. Hasil kegiatan menunjukkan adanya peningkatan signifikan, ditandai dengan kenaikan pemahaman literasi keuangan siswa dari rata-rata 45% menjadi 80% setelah pelatihan, terbentuknya sepuluh kelompok usaha siswa dengan empat kelompok yang telah memasarkan produk secara digital, serta lahirnya produk inovasi berupa modul literasi keuangan, template laporan keuangan digital, dan konten promosi daring. Temuan ini menegaskan pentingnya integrasi literasi keuangan dengan kewirausahaan digital di sekolah kejuruan, karena mampu memberikan bekal praktis yang relevan dengan tuntutan dunia kerja sekaligus mendorong lahirnya wirausahawan muda yang adaptif terhadap perkembangan ekonomi digital.
Dampak Kesulitan Keuangan dan Ukuran Perusahaan terhadap Praktik Konservatisme Akuntansi Wirawan, I Made Dwi Sumba
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i1.5111

Abstract

Laporan keuangan berfungsi sebagai dasar analisis keuangan dan membantu dalam mengevaluasi kinerja keuangan perusahaan. Konservatisme akuntansi memainkan peran kunci dalam memastikan keandalan dan keakuratan laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui pengaruh kesulitan keuangan dan ukuran perusahaan terhadap konservatisme akuntansi. Penelitian ini dilakukan pada perusahaan sektor transportasi yang tercatat di Bursa Efek Indonesia tahun 2019 – 2021. Variabel independen dalam penelitian ini adalah kesulitan keuangan dan ukuran perusahaan.  Kesulitan keuangan diukur dengan menggunakan model Z Score versi empat variabel yang dirumuskan oleh Altman. Ukuran perusahaan pada penelitian ini diproksikan dengan Ln Total Aset. Variabel dependen dalam penelitian ini adalah konservatisme, yang diproksikan dengan non-operating accrual. Jenis metode penelitian yang digunakan ini ialah metode kuantitatif dengan purposive sampling yang digunakan sebagai metode penentuan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan pada penelitian ini. Hasil uji regresi menunjukkan nilai signifikansi vaiabel konservatisme akuntansi sebesar 0,017 lebih kecil dari alpha = 0,05 yang berarti bahwa kesulitan keuangan berpengaruh positif dan signifikan pada konservatisme akuntansi. Hasil regresi juga menunjukkan bahwa hubungan antara ukuran perusahaan dengan konservatisme akuntansi dengan nilai signifikansi 0,177 lebih besar dari alpha = 0,05 yang berarti bahwa ukuran perusahaan tidak berpengaruh pada konservatisme akuntansi.  
Mekanisme Kualitas Audit dan Implementasi CSR dalam Mengurangi Tax Aggressive Wirawan, I Made Dwi Sumba; Harmana, I Made Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.5112

Abstract

Penghasilan negara yang paling dominan bersumber dari pajak. Agresivitas pajak merupakan upaya yang dilakukan perusahaan guna menekan beban pajak yang perlu mereka bayarkan. Pemerintah menganggap pajak sebagai sumber pendanaan pembangunan yang sangat penting. Di sisi lain, dunia usaha justru memandang pajak sebagai beban yang dapat mengurangi keuntungannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas audit dan corporate social responsibility (CSR) terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2020 – 2022. Jenis metode penelitian yang digunakan ini ialah metode kuantitatif dengan purposive sampling yang digunakan sebagai metode penentuan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan pada penelitian ini. Hasil dari penelitian ini menunjukkan bahwa baik kualitas audit tidak berpengaruh terhadap agresivitas pajak, sedangkan Corporate Social Responsibility (CSR) berpengaruh negatif terhadap agresivitas pajak.
SOSIALISASI PAJAK SEBAGAI PEMODERASI PENGARUH INSENTIF PAJAK TERHADAP KEPATUHAN UMKM Sumba Wirawan, I Made Dwi; Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3977

Abstract

Kepatuhan wajib pajak usaha mikro, kecil, dan menengah dapat membantu pemerintah dalam mengumpulkan pendapatan perpajakan yang diperlukan untuk pembangunan dan penyediaan layanan publik. Dimana dalam hal ini insentif pajak dapat dapat meningkatkan motivasi wajib pajak usaha mikro, kecil, dan menengah untuk memanfaatkan insentif dan mematuhi kewajiban perpajakan. Penerapan insentif pajak dapat mengurangi beban pajak yang harus dibayar oleh wajib pajak usaha mikro, kecil, dan menengah, sehingga mereka cenderung lebih patuh dalam menjalankan kewajiban perpajakan dan memanfaatkan insentif pajak yang telah diberikan. Populasi dalam penelitian ini adalah wajib pajak usaha mikro, kecil dan menengah yang terdapata di Kota Denpasar, dengan jumlah sampel sebanyak 100 wajib pajak. Penentuan sampel menggunakan simple random sampling, dengan menggunakan rumus Slovin. Hasil penelitian menunjukan bahwa insentif pajak berpengaruh pada kepatuhan wajib pajak usaha mikro, kecil dan menengah, sedangkan sosialisasi pajak memperlemah pengaruh insentif pajak pada kepatuhan wajib pajak.
The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies Wirawan, I Made Dwi Sumba
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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

Abstract

This study investigates the impact of firm size and corporate governance on tax avoidance strategies in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. Tax avoidance, although legal, raises concerns about tax fairness, transparency, and state revenue sustainability. Using a quantitative approach with multiple linear regression analysis, the study examines the roles of firm size, board of directors, independent commissioners, and audit committees in influencing tax avoidance behavior. Data were collected from 58 companies, resulting in 174 firm-year observations. The findings reveal that firm size has a significant negative effect on tax avoidance, indicating that larger firms tend to avoid aggressive tax planning, possibly due to higher public scrutiny and reputational risks. In contrast, the board of directors, independent commissioners, and audit committees show no significant influence on tax avoidance practices. These results suggest that traditional corporate governance mechanisms may be insufficient in curbing tax avoidance in Indonesia’s property sector, highlighting the need for more targeted regulatory interventions and enhanced governance practices. This study contributes to the growing literature on corporate tax behavior in emerging markets by offering empirical evidence from the real estate industry, which is often characterized by asset intensity and unique regulatory treatment. The findings have practical implications for policymakers and regulators seeking to strengthen tax compliance through firm-level characteristics and governance reforms. Future research is encouraged to explore additional moderating variables such as profitability, leverage, and ownership structure to gain a more comprehensive understanding of corporate tax avoidance behavior in the Indonesian context.
The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance Wirawan, I Made Dwi Sumba; Adyatma, I Wayan Chandra; Edwindra, Riza
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.v7i2.96-105

Abstract

Taxation plays a crucial role in Indonesia as it serves as a significant revenue source for the country. Small and Medium Enterprises (SMEs) are particularly important in the economic landscape of Indonesia. This study underscores the significance of tax compliance among Small and Medium Enterprises, particularly in light of global economic challenges and the essential need for tax revenues. Tax compliance is a critical determinant in sustaining government functions and fostering economic growth in Indonesia. It is vital for governments to fulfill their financial obligations, including the provision of public goods, national defense, and support for economic development. However, factors such as tax socialization, understanding of tax regulations, and the application of tax knowledge influence the level of compliance among Micro, Small, and Medium Enterprises (MSMEs). The objectives of this research were to examine the impact of the self-assessment system on tax compliance among MSMEs in Indonesia, and to investigate the mediating role of tax socialization in the relationship between the self-assessment system and tax compliance. This study examined micro, small, and medium-sized business taxpayers in Denpasar City, utilizing a sample size of 100 taxpayers selected through simple random sampling. The findings indicate that self-assessment systems have a positive impact on the compliance behavior of these MSME taxpayers. However, the results suggest that tax socialization does not significantly moderate the relationship between the self-assessment system and taxpayer compliance. 
Transfer Pricing and Tax Avoidance: Does Sales Growth Matter? Desak Ruric Pradnya Paramitha Nida; Wirawan, I Made Dwi Sumba
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ev73fe46

Abstract

This study examines the relationship between sales growth, transfer pricing, and corporate tax avoidance strategies. Specifically, it explores how changes in sales growth affect multinational corporations' use of transfer pricing to reduce tax liabilities. Using a comprehensive dataset of multinational enterprises, the study applies an econometric model to identify the direct and indirect effects of sales growth on tax avoidance via transfer pricing. The sample consists of manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange. Purposive sampling was used for this study. In summary, despite transfer pricing being common among multinational corporations, this study finds no statistically significant direct impact on tax avoidance. Moreover, sales growth shows no moderating effect on this relationship. These findings highlight the complexity of identifying simple linear relationships and suggest the need for further research into how regulatory environments, firm-specific strategies, and macroeconomic factors influence the link between transfer pricing, sales growth, and tax avoidance. 
Co-Authors Arygunartha, Gede Yohanes Arygunartha, Gede Yohanes Chandra Adyatma, I Wayan Desak Ruric Pradnya Paramitha Nida Desak Ruric Pradnya Paramitha Nida Desak Rurik Pradnya Paramitha Nida Desak Rurik Pradnya Paramitha Nida Edwindra, Riza I Kadek Agus Mahabojana Dwi Prayoga I Made Dwi Harmana I Made Dwi Harmana I Made Dwi Harmana I Putu Gede Satria Wiraharja I Wayan Chandra Adyatma I Wayan Chandra Adyatma I Wayan Chandra Adyatma Made Gede Wirakusuma Ni Putu Budiadnyani Putu Pande R. Aprilyani Dewi