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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Applied Sciences in Accounting, Finance, and Tax Postgraduated Community Service Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Community Services Journal (CSJ) Jurnal Kabar Masyarakat Jurnal Akademik Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan
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 Other

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IMPLEMENTATION OF COMMUNITY BASED TOURISM IN MANAGING COMPETITIVE TOURIST VILLAGES: A QUALITATIVE STUDY OF KUTUH TOURIST VILLAGE I Wayan Chandra Adyatma; I Made Dwi Sumba Wirawan; I Made Dwi Harmana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5005

Abstract

The development of community-based tourism villages is an important strategy for realizing sustainable and competitive tourism. The Community-Based Tourism (CBT) approach positions local communities as the primary actors in tourism management, including planning, implementation, and utilization of tourism products. This study aims to analyze the implementation of Community-Based Tourism in the management of Kutuh Tourism Village, Badung Regency, Bali Province, and to examine the role of the community, governance dynamics, and the contribution of CBT to the competitiveness of tourism villages. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews, participant observation, and documentation studies involving village governments, traditional villages, tourism village managers, Pokdarwis (tourism group groups), MSMEs, and community leaders as research informants. Data analysis was conducted using thematic analysis to identify key patterns and themes related to CBT implementation. The results show that CBT implementation in Kutuh Tourism Village has been ongoing, but is not yet fully optimal. Community participation is more dominant in the operational aspects of tourism, while involvement in strategic decision-making is still limited. The governance of tourism villages shows the dominance of certain actors, which has implications for limited space for community participation and the unequal distribution of tourism economic benefits. Nevertheless, the implementation of CBT contributes to increasing the competitiveness of tourist villages by strengthening local cultural identity and community involvement in tourism activities. This study concludes that strengthening community participation, enhancing human resource capacity, and improving more inclusive and transparent governance are essential prerequisites for optimizing the implementation of Community-Based Tourism in enhancing the competitiveness and sustainability of tourist villages.
Analisis Perubahan Aturan Perhitungan Pajak Penghasilan Pasal 21 (PPh 21): Studi Kasus Pada Koperasi Simpan Pinjam Anastasia Stephani Mau Bere; Desak Rurik Pradnya Paramitha Nida; I Made Dwi Harmana; I Made Dwi Sumba Wirawan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.2918

Abstract

Pajak merupakan sumber pendapatan utama negara yang esensial untuk pembangunan nasional dan kesejahteraan masyarakat. Kepatuhan Wajib Pajak menjadi krusial, terutama dengan adanya perubahan regulasi seperti Peraturan Pemerintah (PP) Nomor 58 Tahun 2023 yang memperkenalkan skema Tarif Efektif Rata-Rata (TER) untuk menyederhanakan perhitungan Pajak Penghasilan (PPh) Pasal 21. Penelitian ini bertujuan untuk menganalisis penerapan skema TER di Koperasi Simpan Pinjam (KSP) Kopdit Swasti S., membandingkan perhitungan PPh 21 menurut perusahaan dengan perhitungan berdasarkan PP No. 58 Tahun 2023, serta mengidentifikasi dampaknya terhadap jumlah pajak terutang dan administrasi perpajakan. Menggunakan metode deskriptif kualitatif, penelitian ini mengambil sampel empat karyawan tetap melalui purposive sampling. Pengumpulan data dilakukan melalui wawancara dengan staf keuangan dan analisis dokumen penggajian periode Januari hingga November 2024. Hasil penelitian menunjukkan adanya ketidaksesuaian signifikan antara perhitungan PPh 21 yang dilakukan oleh sistem penggajian perusahaan dengan perhitungan berdasarkan skema TER. Ditemukan selisih yang mengakibatkan kelebihan bayar untuk dua karyawan (AK dan BT) dan kurang bayar untuk satu karyawan (PDM) pada angsuran pajak masa Januari-November. Meskipun demikian, penerapan TER dinilai menyederhanakan proses administrasi bagi perusahaan karena hanya perlu menyesuaikan dengan tabel tarif yang telah ditetapkan. Disimpulkan bahwa meskipun bertujuan untuk penyederhanaan, transisi ke skema TER memerlukan penyesuaian sistem yang akurat untuk memastikan kepatuhan dan kebenaran perhitungan pajak. Secara administratif, penerapan TER membuat perhitungan menjadi lebih sederhana. Namun, temuan ini menyoroti perlunya perusahaan untuk meningkatkan akurasi sistem penggajian mereka dan bagi karyawan untuk lebih proaktif dalam memverifikasi pemotongan pajak mereka guna meminimalkan ketidaksesuaian
The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies I Made Dwi Sumba Wirawan
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/s70dy180

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.
Transfer Pricing and Tax Avoidance: Does Sales Growth Matter? I Made Dwi Sumba Wirawan; Desak Ruric Pradnya Paramitha Nida
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. 
The Influencing Factors toward Universitas Warmadewa Student Interests in Using Mobile Commerce Desak Rurik Pradnya Paramitha Nida; I Made Dwi Sumba Wirawan; I Made Dwi Harmana
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 7 No. 2 (2020): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.7.2.2372.104-113

Abstract

Mobile commerce provides an overview of the development of electronic commerce. The rapid growth of the mobile phone population has accompanied the emergence and development of wireless technology which has made mobile commerce an important part of existing business strategies. The purposes of this study are to treasure the empirical evidence on the factors that influence the interest of mobile commerce users as input for e-commerce providers and users as well as to describe the reflection of the development and needs conditions of the business world, especially in the mobile commerce sector. This study uses primary data collected using a questionnaire, as a data collection method. Data collection method was a survey method through a questionnaire. study belongs to a qualitative research with Multiple Linear Regression Analysis technique. The results showed that the users of mobile commerce have been increasing in number. Besides that, the perceived usefulness, perceived ease of use, perceived cost, perceived social influence, perceived trust, perceived privacy, and perceived security had an impact on the user’s interests in using the mobile commerce.
Development of Siangan Village as a Tourism Village Towards Sustainable Community-Based Tourism in Gianyar Regency I Putu Gede Satria Wiraharja; I Wayan Chandra Adyatma; I Made Dwi Sumba Wirawan
Postgraduated Community Service Journal Vol. 6 No. 1 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.6.1.2025.12-17

Abstract

Siangan Village is one of the villages in Gianyar Regency. Siangan Village consists of 6 Traditional Villages and 11 Banjar Dinas (the smallest of local government in Bali below the village). Siangan Village is a village that has high economic potential compared to other villages in Gianyar District. Currently, Siangan Village is realizing Siangan as a Tourism Village, and is trying to explore the existing potential to be developed as a spiritual tourism village. The people of Siangan Village are quite active in arts activities by utilizing the "Balai Banjar" to carry out these activities and coupled with the formation of the "Sadar Wisata or Pokdarwis" group, it is hoped that the community will be more supportive of tourism development, especially Siangan Village as a Tourism Village. Therefore, seeing the enormous potential of Siangan Village, Siangan Village has great potential to be developed as a Tourism Village. Communicative community service through the Lecture and discussion method related to development, cultural preservation, village management and administration, knowledge of village sanitation/hygiene, and examples of Tourism Villages, so that community understanding and insight into the importance of knowledge about Tourism Villages increases, for further planning and training will be provided to local communities to improve the ability of Rural HR in providing services to tourists visiting Siangan Village. This community service activity was carried out for 1 (one) day on Wednesday, May 15, 2024 at the Siangan Village Office, which was attended by the Siangan Village Apparatus and POKDARWIS Members.
Pelatihan Penyusunan SPT Tahunan Badan 1771 dan SPT Tahunan Orang Pribadi 1770SS, 1770S, dan 1770 Tahun 2019 dengan INKINDO BALI I Made Dwi Harmana; I Made Dwi Sumba Wirawan; Desak Ruric Pradnya Paramitha Nida; I Wayan Chandra Adyatma; Gede Yohanes Arygunartha
Community Service Journal (CSJ) Vol. 2 No. 2 (2020)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.2.2.2020.62-66

Abstract

Pengabdian masyarakat dengan INKINDO Bali merupakan suatu bentuk kepedulian kita kepada kelompok masyarakat khususnya pengusaha dan perusahaan yang bergerak di bidang jasa konsultan perencana dan pengawas konstruksi sebagai wajib pajak yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) namun mereka tidak tahu kewajiban yang harus dilakukan sehubungan kepemilikan NPWP tersebut. Kesadaran masyarakat untuk memiliki NPWP merupakan bentuk kepedulian terhadap pembiayaan pembangunan nasional melalui pembayaran pajak. Pajak adalah sumber terbesar penerimaan negara sampai saat ini. Pemerintah khususnya Dirjen Pajak selain mengharapkan dukungan masyarakat dalam bentuk pembayaran pajak, pertanggungjawaban berupa pelaporan SPT Tahunan juga dibutuhkan sebagai ukuran kepatuhan wajib pajak, semakin lengkap SPT terlapor, semakin baik tingkat kepatuhan wajib pajak, sehingga semakin mudah mengedukasi masyarakat dalam ikut membantu pembiayaan negara melalui pembayaran pajak. Metode yang digunakan dalam kegiatan PKM ini adalah metode sosialisasi kepada para peserta dalam hal ini anggota asiosiasi INKINDO Bali. Hasil dari pengabdian ini adalah Masyarakat dalam hal ini anggota INKINDO Bali cukup mengetahui kewajiban perpajakannya sebagai pemilik usaha atau sebagai pelaku profesi. Kedua, Kesadaran anggota INKINDO Bali dalam upaya ikut membantu berpartisipasi dalam pembiayaan pembangunan nasional cukup baik, dilihat dari antusiasme mereka dalam mengikuti pelatihan. Ketiga, Para anggota INKINDO Bali masih kebingungan terkait pemenuhan kewajiban perpajakan mereka sehingga memerlukan mentoring baik dari relawan sekolah vokasi Warmadewa maupun para dosen. Bentuk pengabdian kepada masyarakat yang dilakukan Sekolah Vokasi Universitas Warmadewa ini dapat membantu kedua belah pihak yakni wajib pajak lebih memahami apa hak dan kewajibannya serta membantu DJP dalam peningkatan kepatuhan wajib pajak.
Co-Authors Anastasia Stephani Mau Bere Arygunartha, Gede Yohanes Arygunartha, Gede Yohanes Chandra Adyatma, I Wayan 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 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