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All Journal JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Luh Diah Citraresmi Cahyadi
Universitas Dhyana Pura
Arts Humanities Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Tax Rates and Tax Payment Mechanisms on The Compliance of MSME Taxpayers in Pemogan Village, South Denpasar District Minceana Pau; Luh Diah Citraresmi Cahyadi; Rai Gina Artaningrum
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/jd.v5i1.4737

Abstract

This investigation explored the compliance of MSME taxpayers in Pemogan Village, South Denpasar District, by looking at the effects of tax rates and payment procedures. A total of 48 MSME operators participated, representing the entire local MSME population. Data were gathered using a questionnaire based on a Likert scale and the data were evaluated with Multiple Linear Regression. Participants were chosen through random sampling, ensuring everyone had an equal chance of selection. The findings suggest that both the way taxes are calculated and the payment mechanisms contribute positively to enhancing MSME compliance in the village.
The Effect of Competence and Professional Skepticism on Audit Quality at Public Accounting Firms in Bali Province Hendrika Wangkung; Rai Gina Artaningrum; Luh Diah Citraresmi Cahyadi
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 5 No. 2 (2026): JAKADARA: JURNAL EKONOMIKA, BISINIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research method used is the purposive sampling technique, which is data collection with certain considerations. The data analysis used in this research is multiple linear regression. This research data collection has several appropriate criteria. The type of data used is quantitative, and it used a Likert scale measuring instrument. This research was conducted on auditors of the Public Accounting Firm in Bali Province. The population of this study amounted to 18 public accounting firms, and the samples totaled 129 auditors, and the number of samples taken was 59 auditors at KAP. Based on the research results, it is known that competence has a positive effect on audit quality at KAP, and professional skepticism has a positive effect on audit quality at KAP.
Co-Authors Hendrika Wangkung Minceana Pau Rai Gina Artaningrum Yosua Yosua