Claim Missing Document
Check
Articles

Digital Tax Literacy terhadap Kepatuhan Wajib Pajak Anak Agung Liska Diana Putri; I Nyoman Putra Yasa; Putu Yunartha Pradnyana Putra
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 3 No. 3 (2024): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.5392

Abstract

This research examines the contribution of digital skills in taxation in influencing taxpayers' regulatory obedience intentions by applying the Technology Acceptance Model (TAM) as its conceptual basis. The context of the study is rooted in Indonesia's ongoing digital tax transformation, exemplified by e-filing and e-billing systems, which require taxpayers to develop sufficient digital competence. Digital tax literacy is not limited to technical proficiency but also encompasses an understanding of system benefits, trust in digital platforms, and positive attitudes toward electronic tax services. The main objective is to explain how digital literacy affects perceived usefulness (PU) and perceived ease of use (PEOU), which drawing upon to TAM are central factors shaping behavioral intention. A qualitative research design was employed using a literature study approach, with data collected from academic journals, books, tax regulations, and official reports. The descriptive analysis involved reviewing, comparing, and synthesizing findings from earlier studies. The results indicate that enhanced digital literacy improves PU by increasing efficiency, accuracy, and transparency, while also strengthening PEOU by lowering usage barriers and boosting user confidence. Together, these elements shape favorable perceptions of digital taxation that ultimately reinforce compliance intentions. However, the study also identifies several obstacles, such as unequal access to infrastructure, varying levels of digital competence, and limited outreach from tax authorities. In conclusion, digital tax literacy emerges as a crucial driver of compliance in the digital era. The findings underscore the need for tax authorities to invest in literacy initiatives, broaden infrastructure coverage, and intensify public education regarding digital taxation. Beyond that, enhancing collaboration between government, educational institutions, and private sectors can accelerate digital adoption among taxpayers. Future research is encouraged to employ empirical methods across diverse taxpayer groups, ensuring deeper insights and more practical contributions for taxation policy and digital governance.
Pengaruh Skala Usaha, Pemahaman Akuntansi, dan Omzet Usaha Terhadap Penggunaan Informasi Akuntansi Pada Usaha Rumah Makan Di Kecamatan Buleleng Luh Keristina; I Nyoman Putra Yasa
Jurnal Akuntansi Profesi Vol. 17 No. 02 (2026): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v17i02.53832

Abstract

Riwayat Artikel: Tanggal diajukan: 31 Maret 2021 Tanggal diterima: 29 April 2021 Tanggal dipublikasi: 30 April 2021 Kata kunci: Skala Usaha, Pemahaman Akuntansi, Omzet Usaha, Penggunaan Informasi Akuntansi. Pengutipan: Keristina, Luh & Yasa, I Nyoman Putra (2022). Pengaruh Skala Usaha, Pemahaman Akuntansi, dan Omzet Usaha Terhadap Penggunaan Informasi Akuntansi Pada Usaha Rumah Makan Di Kecamatan Buleleng. Jurnal Ilmiah Akuntansi dan Humanika, 11 (1), 167-178. Keywords: Business Scale, Accounting Underst, Business Turnover, and Use Of Accounting Information Abstrak Tujuan dari penelitian ini adalah untuk mengetahui bagaimana usaha rumah makan di Kabupaten Buleling menggunakan informasi akuntansi dalam kaitannya dengan faktor-faktor seperti ukuran usaha, pengetahuan akuntansi, dan omset. restoran di Bulling County yang tidak lagi beroperasi karena COVID-19. Artinya 58 orang akan berpartisipasi dalam penelitian ini. Kuesioner digunakan untuk mengumpulkan data primer penelitian ini, dan dokumen dari Kementerian Perindustrian, Perdagangan, dan Koperasi dan UMKM di Kabupaten Buleleng khususnya yang berkaitan dengan pertumbuhan UMKM di Kabupaten Buleleng memberikan data sekunder untuk penelitian ini. Data dianalisis menggunakan regresi linier berganda. Penelitian ini menunjukkan bahwa (1) skala usaha berpengaruh positif dan signifikan terhadap bagaimana usaha rumah makan di kabupaten Buleleng menggunakan informasi akuntansi, (2) pemahaman akuntansi berpengaruh positif dan signifikan terhadap bagaimana bisnis restoran di kabupaten Buleleng menggunakan informasi akuntansi, dan (3) bisnis berpengaruh positif dan signifikan terhadap bagaimana bisnis restoran di kabupaten Buleleng menggunakan informasi akuntansi. pada industri rumah makan di Kabupaten Buleleng dipengaruhi secara positif oleh perputaran usaha. Kata kunci: Skala Usaha, Pemahaman Akuntansi, Omzet Usaha, Penggunaan Informasi Akuntansi. Abstract The purpose of this study was to ascertain how restaurant businesses in the Buleleng District used accounting information in relation to business scale, understanding of accounting, and turnover.This quantitative study has a sample size of 62 people, but the four restaurants in Buleleng Subdistrict that are no longer open due to COVID-19 make up 58 of the respondents. The questionnaires and documents The primary and secondary data for this study were provided by the Department of Industry, Trade, Cooperatives, and UMKM in Buleleng Regency, specifically regarding the expansion of UMKM in Buleleng Regency.The data were analyzed using multiple linear regression. Business turnover, accounting understanding, and business scale all have a positive and significant impact on restaurant businesses' use of accounting information in the Buleleng Subdistrict. Keywords: Business Scale, Accounting Underst, Business Turnover, and Use Of Accounting Information
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 Gede Panji Satya Putra Gede Sudarsana Gusti Agung Krisna Yoga Mahaputra Gusti Gusti Ayu Dewi Utari . I Dewa Gede Anom Jambe Adnyana 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 Devi Marheni 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 Keristina Luh Madori Sekarsari 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 . Muttiwijaya, Gede Teguh Prasetya 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 Komang Yogisthania Gunapriya Prasasta 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 Divayanti Putri Cahyani Ni Putu Ginanti Ari Kirana Putri Ni Putu Purnama Sari NI WAYAN ENI PRAMITA . Noni Zulaeha Nyoman Ari Surya Dharmawan 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 Putu Yunartha Pradnyana Putra Rikky Rundu Padang 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