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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Ilmiah Akuntansi dan Bisnis Amnesty: Jurnal Riset Perpajakan 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 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Community Services Journal (CSJ) Jurnal Kabar Masyarakat Jurnal Akademik Pengabdian Masyarakat
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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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. 
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.
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