Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Creative Power and Ambition (JCPA)
Made Yessi Puspitha
Politeknik Negeri Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KESIAPAN WAJIB PAJAK DALAM MENGHADAPI PEMERIKSAAN BERDASARKAN PMK NOMOR 15 TAHUN 2025 Made Yessi Puspitha; Ni Made Puspa Pawitri; Made Andy Pradana Sukarta; Ni Ketut Nadila Suryasari; Ni Wayan Diah Puspita Sari
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.17.2.2026.299-308

Abstract

The self-assessment system requires a supervisory function, one of which is through tax audits to ensure taxpayer compliance. Tax audit procedures have changed with the issuance of Minister of Finance of the Republic of Indonesia Regulation Number 15 of 2025. These changes mark a paradigm shift in tax audits toward faster, more integrated, and digital-based processes. This presents a challenge for taxpayers to adapt their internal systems to prepare for audits. This research is a descriptive qualitative study. Data collection was conducted through interviews, literature review, and triangulation with taxpayers, tax consultants, and tax academics. The results indicate that audit-ready conditions can be achieved if taxpayers can establish good corporate governance and be proactive in ensuring that all tax obligations are properly implemented and documented. Thus, taxpayers can achieve audit-ready conditions, namely readiness to face audits with accurate data and evidence in accordance with tax regulations.
The Influence of Financial Literacy and Love of Money on the Financial Performance of MSMEs in Denpasar City I Nyoman Hendra Aryadi; Ni Made Puspa Pawitri; Ni Ketut Nadila Suryasari; Made Yessi Puspitha
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1563

Abstract

This study aims to analyze in-depth the influence of Financial Literacy and Love of Money on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City, both partially and simultaneously. The research method used is associative quantitative research. The population in this study included all MSMEs in Denpasar City, with a final sample of 100 respondents selected selectively using purposive sampling based on the criteria of NIB ownership and internal bookkeeping. Data collection used a structured questionnaire with a 5-point Likert scale, which was then processed using IBM SPSS Statistics 30. Data analysis methods used included multiple linear regression analysis, comprehensive classical assumption testing, and hypothesis testing (partial t-test and simultaneous F-test). The results of the partial study indicate that Financial Literacy has a positive and significant effect on MSME financial performance (beta = 0.926, p < 0.001). Furthermore, the Love of Money variable was also shown to have a positive and significant effect on the financial performance of MSMEs (beta = 0.609, p < 0.001). Simultaneously, testing showed that Financial Literacy and Love of Money had a positive and significant effect on the financial performance of MSMEs in Denpasar City with a significance value of p = 0.001. The empirical findings of this study support the integration of Resource-Based View (RBV) and Attribution Theory, which emphasizes that cognitive capacity in the form of financial understanding (Financial Literacy) and internal psychological drive directed toward money (Love of Money) are a combination of strategic non-physical assets that are essential in driving optimal business financial performance.
Co-Authors I Nyoman Hendra Aryadi Ni Ketut Nadila Suryasari Ni Ketut Nadila Suryasari Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Wayan Diah Puspita Sari