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All Journal Krisna: Kumpulan Riset Akuntansi
I Komang Arnata
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISA DAMPAK PROMOSI DAN SANKSI PADA KECURANGAN PAJAK USAHA KECIL DAN MENENGAH DI KOTA DENPASAR I Gusti Ngurah Putra Harthawan; I Komang Arnata
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.193-199

Abstract

Small and Medium Enterprises (SMEs) are businesses that continue to grow with good resilience to macroeconomic turmoil. The large number of units with relative income has made them potential tax objects. The reality in the field shows that not all SMEs have the compliance to complete their tax obligations. This study aims to determine the effect of tax promotion and tax sanctions on taxpayer compliance who are SMEs in Denpasar City. The number of samples used was 100 people and the multiple regression test method has produced a conclusion. Tax promotion and tax sanctions have a positive and significant effect on taxpayer compliance. The results show the need for better and more massive tax promotion efforts to improve taxpayer compliance. Firmness in implementing tax sanctions also needs to be increased to improve taxpayer compliance.
DETERMINASI BUDAYA TRI HITA KARANA DAN PENGETAH UAN AKUNTANSI TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH DI KOTA DENPASAR I Gusti Ngurah Putra Harthawan; I Gd Ari Sudira; I Komang Arnata
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.336-344

Abstract

Micro, small and medium enterprises have an important role in increasing economic growth in a region.Micro, small and medium enterprises are one of the potential tax contributors. Research on micro, smalland medium enterprises is very necessary to spur the growth of this business group so that the regionaleconomy continues to move positively. This study aims to determine the influence of Tri Hita Karana(THK) culture and accounting knowledge on the performance of micro, small and medium enterprises inDenpasar City. The number of respondents involved in the study was 100 micro, small and mediumenterprise managers. The results of the regression test showed that if the THK culture improves, theperformance of micro, small and medium enterprises will increase. The results of the study also showedthat accounting knowledge significantly drives the increase in the performance of micro, small andmedium enterprises.
Co-Authors I Gd Ari Sudira I Gusti Ngurah Putra Harthawan