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Ni Putu Sri Harta Mimba
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Theory of Planned Behavior on The Implementation of Environmental Management Accounting Anak Agung Vidyaswari Kedisan; Ni Made Dwi Ratnadi; I Gusti Ayu Made Asri Dwija Putri; Ni Putu Sri Harta Mimba; Eka Ardhani Sisdyani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p08

Abstract

G20 2022 put some emphasis on recent environmental issues; one of them is that water pollution that may cause by not only the large company but also micro, small and medium enterprise (MSME) waste, especially textiles, the most found in Denpasar City. This study examines the influence of attitude toward behaviour (ATT), subjective norm (SN) and perceived behavioural control (PBC) on the intention and then the implementation of environmental management accounting (EMA) using legitimacy theory and theory of planned behaviour (TPB). The results showed that ATT and PBC positively influenced the intention to EMA, while SN did not. PBC influence the implementation of EMA positively, while the intention did not. This research enriches legitimacy theory and TPB by revealing the two theories not being able to fully predict the implementation of EMA due to the geographical area, lack of political interest and government regulations that still need improvement. Keywords: attitude toward behavior, subjective norm, perceived behavioral control, environmental management accounting
Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators Marni Aruan; I Putu Sudana; Anak Agung Gde Putu Widanaputra; Ni Putu Sri Harta Mimba
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i02.p04

Abstract

Tax incentives have been provided to taxpayers impacted by the Covid-19 pandemic. The initial implementation of this tax incentive program was suboptimal, one contributing factor being inadequate dissemination of information. However, with the introduction of tax disseminators, the realization of tax incentives has improved. Drawing on role theory and institutional theory, this study seeks to understand the experiences of informants in optimizing tax incentives and their interpretations thereof. A phenomenological method is employed in this research, and data were analyzed using Interpretative Phenomenological Analysis (IPA). The findings reveal that a majority of the informants experienced satisfaction and pride in optimizing tax incentives. These feelings stem from the informants' understanding of their role in implementing tax incentives. The institutional environment shapes the responsibilities and workload of a tax disseminator. Coercive isomorphism arises as all regulations and dissemination guidelines are issued by the Head Office. Keywords: tax incentive, tax disseminator, role theory, institutional theory
Co-Authors Anak Agung Gde Putu Widanaputra Anak Agung Vidyaswari Kedisan EKA ARDHANI SISDYANI I Gusti Ayu Made Asri Dwija Putri I PUTU SUDANA Marni Aruan Ni Made Dwi Ratnadi