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All Journal Jurnal Ilmiah Satyagraha
Ni Made Galih Masari
Fakultas Humaniora dan Ilmu Sosial Universitas Bali Dwipa
Economics, Econometrics & Finance Social Sciences

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PENGARUH KEPEMIMPINAN, INSENTIF, DAN MOTIVASIPADA KINERJA PEGAWAI BIDANG AKUNTANSI(STUDI PADA PEMERINTAH KABUPATEN BULELENG). Ida Bagus Gde Adi Manubawa; I Gusti Ayu Novitasari; Ni Made Galih Masari; I Ketut Merta
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/3pmzvs95

Abstract

Abstract Purpose: This research seeks to examine the impact of leadership, incentives, and motivation on the performance of accounting staff in the Government of Buleleng Regency. Method research: The research employs a quantitative approach using nonprobability sampling, specifically purposive sampling. The data were obtained through questionnaires distributed to 40 accounting employees across various Regional Government Organizations (OPD) in Buleleng Regency. The collected data were then analyzed using multiple linear regression with the assistance of SPSS version 25 software. Result: The findings of the study indicate that leadership, incentives, and motivation have a positive and significant impact on employee performance, both individually and simultaneously. This demonstrates that good leadership, appropriate incentive schemes, and high motivation contribute to increased employee productivity and performance. Limitations: However, the study is not without limitations, as it is based on a relatively small sample size and its focus on a single regency. Contribution: Nonetheless, the study's findings offer valuable contributions to the domains of accounting, human resource management, and public administration, particularly in the context of enhancing government employee management strategies. Moreover, the research serves as a valuable reference for local governments in formulating policies aimed at enhancing employee performance through the implementation of effective leadership, appropriate incentives, and motivation. Keywords: leadership, incentives, motivation, employee performance, local government.  
PENGARUH  PENGETAHUAN  PAJAK,  KESADARAN PAJAK, KEWAJIBAN PAJAK, SANKSI PAJAK DAN DIGITALISASI PAJAKTERHADAP KEPATUHAN PAJAK ORANG PRIBADI UMKMDI KPP PRATAMA DENPASAR TIMUR Prischila Novita Belen; Ni Nyoman Tri Wahyuni; Ni Made Galih Masari; I Ketut Merta
Jurnal Ilmiah Satyagraha Vol. 9 No. 2 (2026): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/satyagraha.v9i2.621

Abstract

Abstrak-Penelitian ini bertujuan untuk menguji Pengaruh  Pengetahuan  Pajak,  Kesadaran Pajak, Kewajiban Pajak, Sanksi Pajak Dan Digitalisasi Pajak Terhadap Kepatuhan Pajak Orang Pribadi UMKM di Kpp Pratama Denpasar Timur dengan teori manajemen keuangan (Suharsimi Arikunto, 2010:58) serta suport teori manajemen perpajakan Nugroho et  al., 2016; Wahyuni, 2022). Metode peneltian ini pendekatan kuantitatif dengan jenis penelitian asosiatif-kausal,  responden 100 menggunakan kuesioner dengan menguji enam hipotesi. Hasil Penelitian 1) pengaruh variabel Pengetahuan Pajak (X1) positif dan tidak signifikan terhadap Kepatuhan pajak orang Pribadi UMKM. 2) pengaruh variabel Kesadaran Pajak (X2) positif dan signifikan terhadap Kepatuhan pajak orang Pribadi UMKM, 3) pengaruh variabel Kewajiban Pajak  (X3) positif dan signifikan terhadap Kepatuhan pajak orang Pribadi UMKM, 4) pengaruh variabel Sanksi Pajak  (X4) positif dan signifikan terhadap Kepatuhan pajak orang Pribadi UMKM, 5) pengaruh variabel Digitalisasi Pajak  (X5) positif dan tidak signifikan terhadap Kepatuhan pajak orang Pribadi UMKM. 6) Pengetahuan Pajak, Kesadaran Pajak, Kewajiban Pajak, Sanksi Pajak dan Digitalisasi Pajak berpengaruh secara parsial  positif dan signifikan Terhadap Kepatuhan pajak orang Pribadi UMKM di KPP Pratama Denpasar Timur. Implikasi  pengaruh variabel Pengetahuan Pajak, Variabel Kesadaran Pajak, Variabel Kewjiban, Variabel Sanksi Pajak dan Variabel Digitalisasi Pajak  terhadap Kepatuhan wajib pajak kuat dengan tingkatan pengaruh sebesar 87,60 persen, sehingga perlu penelitian lebih lanjut dengan variabel yang lebih proposional dikarenakan ada dua variabel yang tidak signifikan
Co-Authors I Gusti Ayu Novitasari I Ketut Merta Ida Bagus Gde Adi Manubawa Ni Nyoman Tri Wahyuni Prischila Novita Belen