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All Journal Amkop Management Accounting Review (AMAR) IIJSE
Komang Endrawan Sumadi Putra
Universitas Pendidikan Ganesha, Bali, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Badung Selatan Sherley Diana Thandung; Ni Luh Wayan Sayang Telagawathi; Komang Endrawan Sumadi Putra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10204

Abstract

This study aims to analyse the effect of taxpayer awareness, tax knowledge, and tax sanctions on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers at KPP Pratama Badung Selatan. The background of this study is based on the relatively low level of MSME taxpayer compliance, as reflected in the low rate of annual tax return (SPT) reporting compared to the number of registered taxpayers. This study employs a quantitative approach with a causal-comparative research design. The population consists of all MSME taxpayers registered at KPP Pratama Badung Selatan, totalling 11,521 taxpayers, with a sample of 100 respondents selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analysed using multiple linear regression with the assistance of SPSS. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, and heteroscedasticity tests. The results indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on MSME taxpayer compliance, both partially and simultaneously. These findings suggest that improving taxpayer awareness and tax knowledge, along with the consistent and firm enforcement of tax sanctions, can enhance MSME taxpayer compliance. This study is expected to contribute to the Directorate General of Taxes in formulating more effective strategies to improve taxpayer compliance, particularly in the MSME sector.
Tourist Loyalty In Bali Green Villages: A Planned Behavior Perspective I Nyoman Satya Paramartha; Ni Luh Wayan Sayang Telagawathi; Komang Endrawan Sumadi Putra
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3786

Abstract

This study investigates the psychological determinants of tourist loyalty in Green Tourism Villages across Bali Province through the lens of the Theory of Planned Behavior (TPB). Despite the proliferation of community-based green tourism initiatives, repeat visitation rates remain suboptimal, threatening the long-term sustainability of these enterprises. Using a quantitative survey of 384 domestic and international tourists who visited Green Tourism Villages in Bali, data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that attitude toward environmentally friendly behavior exerts the strongest influence on behavioral intention (β = 0.421, p < 0.001), followed by subjective norms (β = 0.312, p < 0.001) and perceived behavioral control (β = 0.287, p < 0.001). All three determinants also demonstrate significant direct effects on tourist loyalty. Importantly, behavioral intention partially mediates the relationships between all three TPB determinants and tourist loyalty. The findings advance theoretical understanding of loyalty formation in sustainable tourism contexts by extending TPB to a multidimensional loyalty construct within a collectivist cultural setting. This study offers practical guidance for destination managers to design psychologically informed strategies that cultivate favorable attitudes, leverage social influence, and enhance perceived control to foster enduring tourist loyalty.
Co-Authors I Nyoman Satya Paramartha Ni Luh Wayan Sayang Telagawathi Sherley Diana Thandung