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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Pendidikan Ekonomi Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Infestasi Journal of Accounting and Investment Jurnal Ekonomi dan Bisnis SAR (Soedirman Accounting Review): Journal of Accounting and Business JIA (Jurnal Ilmiah Akuntansi) Asia Pacific Fraud Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Bisnis Widya Akuntansi dan Keuangan BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Ilmiah Manajemen Dan Kewirausahaan
I Nyoman Putra Yasa
Universitas Pendidikan Ganesha
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PERAN SOSIALISASI PAJAK DALAM MEMPERKUAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: STUDI MODERASI Aristyani, Luh Riska; Yasa, I Nyoman Putra; Astawa, I Gede Putu Banu
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cqz92v87

Abstract

Motor Vehicle Tax (PKB) is a regional tax that serves as the largest contributor to the Regional Original Revenue (PAD) structure. However, data presents the existence of PKB payment arrears of 55.17% in 2023, reflecting the low compliance of taxpayers. This non-compliance has the potential to reduce regional revenue and negatively impact PAD. Grounded in attribution theory, this study examines the role of tax socialization in strengthening the influence of tax understanding and the implementation of tax incentives on motor vehicle taxpayer compliance. The study focuses on motor vehicle taxpayers in Buleleng Regency as an accessible population. The minimum sample size was calculated by using G*Power software. Data were collected through questionnaires and analyzed using the Moderated Regression Analysis (MRA) test. The findings reveal that tax understanding and the implementation of tax incentives positively and significantly affect motor vehicle taxpayer compliance. However, tax socialization does not significantly strengthen the impact of tax understanding and the implementation of tax incentives on taxpayer compliance.
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL 2 TERHADAP MINAT WAJIB PAJAK DALAM MENGGUNAKAN E-SAMSAT Kadek Indah Lestari; I Nyoman Putra Yasa; Putu Yunartha Pradnyana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/42meab39

Abstract

This research using quantitative methods is basically aimed at finding out a number of factors that influence interest in using a technology system in the form of e-SAMSAT. These factors were studied using the Technology Acceptance Model approach with three types of variables, namely perceived usefulness, perceived ease of use, and social influence. The population in this research refers to motor vehicle taxpayers in Buleleng Regency. The sampling technique used was purposive sampling with sample size determination using G*Power software so that 119 respondents were obtained. The data collection method was carried out by distributing questionnaires. On the other hand, multiple linear analysis is used as a data analysis technique. This research proven that: (1) Perceptions of usefulness have a positive and significant influence on interest in using e-SAMSAT; (2) Perceptions of ease of use have a positive and significant influence on interest in using e-SAMSAT; and (3) Social influence does not have an impact on interest in using e-SAMSAT.
Persepsi Wajib Pajak Atas Opsen Pajak Kendaraan Bermotor Dan Insentif Pajak Prawira, Kadek Adi Prawira; Yasa, I Nyoman Putra
Jurnal Ilmiah Akuntansi dan Humanika Vol. 15 No. 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v15i2.100210

Abstract

Tujuan dari penelitian ini adalah untuk memberikan pengetahuan tentang: (1) pandangan wajib pajak terhadap kebijakan opsen Pajak Kendaraan Bermotor (PKB) dan insentif pajak di Kabupaten Buleleng, (2) faktor pendorong dan penghambat dalam pelaksanaan kebijakan opsen Pajak Kendaraan Bermotor (PKB) dan insentif pajak di Kabupaten Buleleng, (3) pengaruh kebijakan opsen Pajak Kendaraan Bermotor (PKB) dan insentif pajak terhadap tingkat kepatuhan wajib pajak di Kabupaten Buleleng. Penelitian ini merupakan penelitian kualitatif dengan teknik wawancara dalam pengumpulan data. Responden yang digunakan adalah wajib pajak kendaraan bermotor, petugas pajak dan akademisi. Hasil dari penelitian ini menemukan bahwa Opsen PKB dan insentif pajak secara signifikan meningkatkan kepatuhan wajib pajak di Buleleng, mengubah persepsi mereka dari beban menjadi keringanan. Peningkatan kepatuhan ini didorong oleh insentif eksternal. Meskipun demikian, pemerintah daerah perlu meningkatkan sosialisasi yang transparan dan akuntabilitas penggunaan dana untuk membangun kepercayaan publik dan mendorong kepatuhan jangka panjang yang didorong secara internal.
Analisis Tingkat Profitabilitas Sebelum dan Selama Pandemi COVID-19: (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Meriantini, I Gusti Agung; Yasa, I Nyoman Putra
Jurnal Pendidikan Ekonomi Undiksha Vol. 15 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v15i2.39221

Abstract

 The economy in Indonesia is experiencing a slump due to the COVID-19 pandemic. The problems caused by the COVID-19 pandemic in the real sector or the business world have the potential to cause problems in the banking sector. Banks in Indonesia still rely a lot on their operating income from lending. With the current economic conditions, it is feared that there will be many bad loans, and this will affect the level of profitability. This study aims to analyze the level of profitability before and during the covid-19 pandemic (case study on banks listed on the Indonesia Stock Exchange). The research method used is a quantitative method with the object of research being the financial data of banking companies listed on the IDX. The sampling technique used in this research is the purposive sampling method, and the data collection method used is the documentation method. The data analysis technique used the paired sample t-test, which was processed with SPSS 22 for Windows. The study uses financial data for the 2019-2020 period. The results showed that there was a significant difference in ROA between before and during the COVID-19 pandemic with a significance value of 0.00. While ROE and NPM there are no significant differences between before and during the COVID-19 pandemic in banking companies listed on the IDX.
Pengaruh Biaya Kepatuhan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Pajak Dengan Peran Konsultan Pajak Sebagai Variabel Moderasi Dewi, I Gusti Agung Ayu Monika Trisna; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 03 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i03.95864

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya kepatuhan dan pemahaman wajib pajak terhadap kepatuhan pajak, serta memeriksa peran konsultan pajak sebagai variabel moderasi pada Wajib Pajak Badan di Provinsi Bali. Menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif kausal, penelitian ini melibatkan penyebaran kuesioner kepada responden sebagai sumber data utama. Hasil analisis menunjukkan bahwa biaya kepatuhan berpengaruh negatif signifikan terhadap kepatuhan pajak, sedangkan pemahaman wajib pajak memiliki pengaruh positif signifikan. Selain itu, peran konsultan pajak terbukti dapat memperkuat pengaruh dari biaya kepatuhan dan memperlemah pemahaman terhadap kepatuhan pajak. Temuan ini menegaskan pentingnya peran profesional perpajakan dalam meningkatkan kesadaran dan kepatuhan wajib pajak terhadap kewajiban
Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Samsat Badung Dengan Insentif Pajak Sebagai Variabel Moderasi Ayu, Ni Luh Ayu Sri Kusuma Dewi; I Nyoman Putra Yasa; Nyoman Ari Surya Dharmawan
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.98817

Abstract

The purpose of this study was to determine the effect of taxpayer awareness on compliance of motor vehicle taxpayers at the Badung SAMSAT office with tax incentives as a moderating variable. The population in this study were all motor vehicle taxpayers registered at the Badung SAMSAT office totaling 457,080 people, using purposive sampling. The number of samples that were successfully processed in this study were 100 respondents. This study uses partial least square (PLS) data analysis techniques using SmartPLS 4.0 software. The results obtained in this study are taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance, tax incentives have a positive and significant effect on motor vehicle taxpayer compliance, and tax incentives weaken or cannot moderate the effect of motor vehicle taxpayer awareness at the Badung SAMSAT office.
PROGRAM RELAWAN PAJAK MEMODERASI HUBUNGAN MOTIVASI KARIER DAN MOTIVASI EKONOMI TERHADAP MINAT BERKARIER DI BIDANG PERPAJAKAN (STUDI PADA RELAWAN PAJAK DI BALI): Perpajakan MADE DWI ARIASA; I Nyoman Putra Yasa; I Gede Putu Banu Astawa
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99818

Abstract

This research aimed to examine the influence of career motivation and economic motivation on students’ interest in pursuing a career in taxation, with the Tax Volunteer Program serving as a moderating variable among students participating in the program. The study employed a proportionate stratified random sampling technique, involving 66 students from a total population of 204 across seven universities in Bali in 2025, selected using the Slovin formula. Primary data were collected through questionnaires. The findings show that both career motivation and economic motivation have a positive effect on students’ career interest in taxation. Furthermore, the Tax Volunteer Program plays a moderating role in strengthening the relationship between these motivations and career interest in the field of taxation.
Praktik Akuntansi dan Akuntabilitas yang Sederhana, namun Penuh Makna: Studi Fenomenologi pada Pengempon Pura Beji Sangsit Dharmawan, Nyoman Ari Surya; I Nyoman Putra Yasa; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.104011

Abstract

This research is motivated by the existence of religious organizations, namely pura (Hindu temples), which play a central role in the social order of Balinese society. The study aims to explore the meaning of accounting and accountability as practiced by the pengempon (temple caretakers) of Pura Beji in Sangsit Village. This study employs a qualitative approach with Husserl’s transcendental phenomenology as the analytical framework. Data were collected through three techniques: interviews, observations, and documentation. The data analysis process consisted of epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence. The findings reveal that accounting and accountability carried out by the pengempon are manifested in the form of financial records and memory. In this case, the caretakers prefer to rely on memory rather than written records. The meaning embedded in their accounting practices reflects a focus on fulfilling internal informational needs about activities and operations. This also suggests that accounting and accountability are practiced according to the needs and capabilities of the implementers.
ASAS EQUITY KENAIKAN TARIF PPN: SEBUAH PERSEPSI Putra Yasa, I Nyoman; Nyoman Ari Surya Dharmawan; Luh Madori Sekarsari
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.104022

Abstract

This research aims to reveal the public's perception of equity over the increase in VAT rates which will take effect from early 2025 in accordance with the mandate of Law number 7 of 2021 concerning the harmonization of tax regulations. This research is a qualitative research based on case studies. The informants used are authorities, tax academics who have an understanding of taxation, especially VAT, and business actors who have been registered as taxable entrepreneurs.The results of this study state that there is a fundamental material from the perspective of the authorities, academics and business actors towards the increase in VAT. The authorities said it was natural for VAT to be increased because it is a source of state revenue that has been in need of modernization for 30 years. On the other hand, academics and business actors view that this tariff increase only provides short-term benefits, but will have a long-term impact, especially related to people's purchasing power. In the equity aspect, this increase is seen as reasonable and fair by the authorities, especially when it is associated with state revenue which will later be used for the welfare of the community. However, academics view this justice as pseudo, and can even have an impact on public perception of the authorities.
Theory Of Reasoned Action sebagai Lensa untuk Memahami Faktor Penentu Kepatuhan Pajak WPOP Non-Karyawan Ni Made Nuriasih; I Nyoman Putra Yasa; Putu Yunartha Pradnyana Putra
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.5363

Abstract

Tax compliance among non-employee individual taxpayers (WPOP) remains a significant challenge in Indonesia, even after the implementation of the 0.5% final income tax rate aimed at simplifying tax administration and reducing the fiscal burden. This study seeks to examine the determinants of WPOP tax compliance by applying the Theory of Reasoned Action (TRA) as the primary conceptual framework. The research employed a qualitative literature review approach, analyzing scientific articles from national and international journals, academic books, and official taxation reports published between 2015 and 2025. The findings indicate that the final tax policy provides structural incentives, however, its effectiveness is largely dependent on taxpayers' internal factors such as motivation, awareness, and perception of fairness. Accounting literacy plays a role in improving the accuracy of tax recording, calculation, and reporting, yet it does not consistently translate into higher compliance without being reinforced by positive attitudes and supportive social norms. Psychological factors such as trust in tax authorities, perceived justice, and the influence of social environments are shown to be more consistent in shaping attitudes and subjective norms, which in turn strengthen compliance intentions in accordance with TRA. These findings suggest that WPOP tax compliancecannot be adequately understood from structural or technical aspects alone but must be addressed in an integrative manner that incorporates fiscal policies, technical capacity, and psychological dimensions. The implication is that voluntary tax compliance can be fostered through integrative strategies combining simplified tax rates, taxpayer education programs, and greater transparency in public fund management. Future studies are recommended to conduct large-scale quantitative and comparative analyses across sectors and regions to validate these conceptual insights and strengthen their generalizability.
Co-Authors ., Dewa Ayu Dwi Meilynda Putri ., Diah Natarani Mandhira ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fathimah Jawas ., Gede Adi Pranata ., Gusti Ayu Dewi Utari ., I Gede Dody Andriawan ., I Gede Pradnya Purnama_mahasiswa ., I KADEK JONH STIAWAN ., I Komang Ariadiana Trisomantagani ., I Made Hongki Dwipayana ., I Made Wiguna Pujiastawa ., I WAYAN WIDIARTHA ., Iin Ainayah ., LUH DE BUDIASIH ., Luh Dian Andiani ., Luh Putu Ayu Eka Deviyanti ., Luh Putu Emy Dewi Liana ., Luh Putu Noviani ., Luh Sri Nopi Yanti ., Made Wahyuni ., Minah Nurjanah ., NENGAH WIWIK PARMINI ., Ni Kadek Eranita Sukma Dewi ., Ni Kadek Kiki Kurniawati ., Ni Ketut Widiasih ., NI LUH ARISMAYANI ., Ni Luh Junia Purnami ., NI MADE PUSPA DEWI ., Ni Nengah Menuh Wahyunadi ., Ni Pande Kadek Ayuniari ., NI WAYAN ENI PRAMITA ., Putu Aditya Wira Artawan ., PUTU CANDRA ARDIANA PUTRA ., PUTU RISMAYANI ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Swandewi ., Putu Vita Dewi ., Putu Yudi Gunawan ., Tri Yuli Parwati A.A. Ngurah Candra Pratama Adi Yoga, Komang Dewana Adik Diantini Anak Agung Liska Diana Putri Anantawikrama Tungga Atmadja Andika, Kadek Dwi Andriawan, I Gede Dodi Angesti, Ni Kadek Dwi Angga Putra Kesawa Anugrah, Gede Fanny Wahyu Ari Surya Darmawan Ari, Ayu Pita Aristyani, Luh Riska Astari, Putu Wila Astawa, I Gede Putu Banu Ayu Pita Ari Ayu Trisna Devilaksmi Ayu, Ni Luh Ayu Sri Kusuma Dewi Cornelia, Putu Denny Kusuma Wijaya Devilaksmi, Ayu Trisna Dewa Ayu Dwi Meilynda Putri . Dewi, I Gusti Agung Ayu Monika Trisna Dewi, Luh Tu Sintia DEWI, NI KADEK SANCHI KRISNA Dewi, Ni Made Puspa Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Widya Kusuma Dharmawan, Nyoman Ari Surya Diah Natarani Mandhira . Diantini, Adik Dirghayusa, I Putu Arya Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dwi Cahyani, Ni Kadek Megi Edy Sujana eka putra mahandika Esa Pradnyani, Ida Ayu Gede Danika Fathimah Jawas . Fernanda, Made Deva Aditya Gede Adi Pranata . Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Fanny Wahyu Anugrah Gede Fanny Wahyu Anugrah Gusti Ayu Dewi Utari . Gusti, Gusti Agung Krisna Yoga Mahaputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Gede Dodi Andriawan I Gede Dody Andriawan . I Gede Pradnya Purnama_mahasiswa . I Gede Putu Banu Astawa I Gusti Ayu Purnamawati I Gusti Ngurah Komang Alvin Putrawan I KADEK JONH STIAWAN . I Komang Ariadiana Trisomantagani . I Komang Gede Wirayasa I Made Hongki Dwipayana . I Made Wiguna Pujiastawa . I Nina Rizky I Putu Arya Dirghayusa I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto I Putu Wahyu Mandala I WAYAN WIDIARTHA . Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Kade Yamunawati Ida Ayu Putu Wira Yanti Iin Ainayah . Irmayanti, I Gusti Ayu Kade Wika Kadek Ayu Monica Pastika Putri Kadek Ayu Widia Kadek Dwi Andika Kadek Indah Lestari Kadek Kartika Gita Wahyuni Kadek Liyana Dwi Pradnyani Raditya Kesawa, Angga Putra Ketut Deita Candra Prayoga Ketut Wisas Tedi Komang Aryadi Saputra LUH DE BUDIASIH . Luh Dian Andiani . Luh Madori Sekarsari Luh Melly Astari Luh Putriasih Luh Putu Ayu Eka Deviyanti . Luh Putu Emy Dewi Liana . Luh Putu Noviani . Luh Putu Windiani Luh Risa Denilla Suari Luh Sesar Oktaviani Luh Sri Nopi Yanti . Made Arie Wahyuni Made Aristia Prayudi Made Deva Aditya Fernanda MADE DWI ARIASA Made Hindi Made Wahyuni . mahandika, eka putra Mandala, I Putu Wahyu Mandala, I Putu Wahyu Marleni, Ni Made Setiari Martika Cahayani Meliana Triya Anggiani Meriantini, I Gusti Agung Minah Nurjanah . NENGAH WIWIK PARMINI . Ni Kadek Dwi Angesti Ni Kadek Eranita Sukma Dewi . Ni Kadek Kiki Kurniawati . Ni Kadek Sanchi Krisna Dewi Ni Kadek, Budastri Sapta Reni Ni Ketut Widiasih . Ni Komang Anggreni, Ni Komang NI LUH ARISMAYANI . Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Junia Purnami . Ni Made Ayu Sri Putri Artini Ni Made kamani Partari Ni Made Mira Sanita Ni Made Nuriasih Ni Made Puspa Dewi NI MADE PUSPA DEWI . Ni Made Setiari Marleni Ni Made Suci Ni Nengah Menuh Wahyunadi . Ni Nyoman Resmi Ni Pande Kadek Ayuniari . Ni Putu Purnama Sari NI WAYAN ENI PRAMITA . Noni Zulaeha Nyoman Ayu Wulan Trisna Dewi . Nyoman K. A. M. Putra, Nyoman K. A. M. Nyoman Sunarti Nyoman Trisna Herawati Pastika Putri, Kadek Ayu Monica Pratama, A.A. Ngurah Candra Pratiwi Putri Pratiwi Putri, Pratiwi Prawira, Kadek Adi Prawira Prayoga, Ketut Deita Candra Putri Artini, Ni Made Ayu Sri Putu Aditya Wira Artawan . Putu Ayu Lestari Putu Ayu Lestari PUTU CANDRA ARDIANA PUTRA . Putu Cornelia putu novita sari PUTU RISMAYANI . Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Putu Swandewi . Putu Vita Dewi . Putu Widya Kusuma Dewi Putu Wila Astari Putu Yudi Gunawan . Putu Yunartha Pradnyana Putra Rizky, I Nina Sanita, Ni Made Mira Saputra, Komang Aryadi Sheila Hafizha, Adinda Sudiati, Luh Ning Dana Sunitha Devi Tedi, Ketut Wisas Tri Yuli Parwati . uzilifah, Uzlifah Uzlifah uzilifah Wahyuni, Kadek Kartika Gita Wedatara, I Gede Erda Widia, Kadek Ayu Winda, Ni Luh Windiani, Luh Putu Zulaeha, Noni