cover
Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
ejurnalakuntansi@unud.ac.id
Phone
-
Journal Mail Official
ejurnalakuntansi@unud.ac.id
Editorial Address
Journal Room, BJ Building Lt. 3, Faculty of Economics and Business, Universitas Udayana
Location
Kota denpasar,
Bali
INDONESIA
E-Jurnal Akuntansi
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2025.v35.i06
Core Subject : Economy,
E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Indonesian Accountant Association, Bali Region  E-Jurnal Akuntansi covered various of research approach, namely: quantitative, qualitative and mixed method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems & e-Commerce Environmental Accounting Accounting for Rural Credit Institutions 
Articles 553 Documents
CEO Tenure, Capital Intensity, Company Size, and Tax Avoidance Ida Ayu Gardynia Anjelina; Ni Luh Supadmi; I Gede Ary Wirajaya
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study examines the effect of CEO tenure, capital intensity, and company size on tax avoidance. The companies observed are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 with a total of 181 companies. The number of samples used in this study was 77 companies with a total of 231 observational data obtained by non-probability sampling method with purposive sampling technique. Data analysis techniques are carried out using multiple linear regression analysis techniques. The results of the analysis show that the longer the CEO has served in the company, the tax avoidance action will increase. The high value of the company's capital intensity will encourage tax avoidance. Similarly, the size of the company is getting lower, the possibility of tax avoidance is also low
Analysis of Factors Influencing Motorized Vehicle Taxpayer Compliance in Paying Taxes Ni Putu Dita Darmayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Tax is a source of state revenue and is a potential sector related to the success of national development. The aim of the research is to empirically prove the influence of tax knowledge, moral obligations and tax socialization on taxpayer compliance. The research was conducted at the SAMSAT Bangli Office. The sampling method used non-probability sampling, namely incidental sampling, data was collected using a survey method with questionnaire techniques and analyzed using multiple linear regression analysis techniques. The research results show that tax knowledge, moral obligations and tax socialization have a positive and significant effect on taxpayer compliance.
Audit Tenure, Debt Default and Financial Distress in Going Concern Audit Opinions Taufik Hidayat; Edi Triwibowo; Syifa Fadlilah
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

In a company's financial audit report, the statement given by an independent auditor is known as a going concern audit opinion. Several factors that can influence going concern audit opinions include audit tenure, debt default, and financial distress. The purpose of this research is to study how audit tenure, debt default, and financial distress impact the going concern auditor's opinion. The secondary data used in this research are the audited financial reports of manufacturing companies for 2018–2022. The total sample of 140 data from 28 companies that met the criteria was collected using the purposive sampling method. This study uses logistic regression analysis techniques. The results of this research indicate that audit tenure, debt default, and financial distress do not have a significant impact on going concern audit opinion.