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Ni Nyoman Sri Rahayu Trisna Dewi
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Implementation of Electronic Systems to Improve Taxpayer Compliance Ni Nyoman Sri Rahayu Trisna Dewi
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p18

Abstract

This research aims to determine the effect of implementing e-billing and e-filing on taxpayer compliance. Research data was collected using a questionnaire. This research uses individual taxpayers at KPP Pratama West Denpasar as respondents with a total of 100 respondents. The data analysis method used in this research is multiple linear regression analysis using the SPSS program. The research results show that the implementation of e-billing and e-filing can increase taxpayer compliance at KPP Pratama West Denpasar.
The Concept of Rwa Bhineda on Investment Interest in Green Sukuk by Considering Environmental Awareness Ni Nyoman Sri Rahayu Trisna Dewi; Gusti Ayu Putu Eka Dewi Prihantari
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p01

Abstract

Green sukuk is a sharia-based financial instrument used by the government to financegreen projects. The number of green sukuk investors has continuously increased sincethe beginning of the green sukuk issuance, in 2019. This is inseparable from theattractive profit sharing and very low risk. In the Hindu concept, the term RwaBhineda is known, which emphasises the existence of two things that arecontradictory but always side by side, as is the case with profit sharing and risk ingreen sukuk. This research aims to examine the effect of profit sharing and riskpartially on investment interest in green sukuk and examine the moderating effect ofenvironmental awareness. The population used is all green sukuk investors with asample size of 100 green sukuk investors. The data collection method uses aquestionnaire. The data analysis technique used is Structural Equation Modeling withPartial Least Squares (SEM PLS). The results showed that profit sharing andenvironmental awareness has a positive and significant effect on green sukukinvestment interest, risk has no effect on investment interest, environmentalawareness weakens the effect of profit sharing on investment interest in green sukukwith negative direction but environmental awareness is not able to moderate theeffect of risk on investment interest in green sukuk. This research combines theconcept of sharia in Islam and the concept of rwa bhineda in Hinduism, making itinteresting to do research.
Co-Authors Gusti Ayu Putu Eka Dewi Prihantari