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Mengungkap Kebijakan Perpajakan Dalam Pandemi Covid-19 Terhadap Wajib Pajak (Studi Kasus di KPP Pratama Singaraja) mahandika, eka putra; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.35342

Abstract

This study aims to determine the responses of taxpayers regarding tax policies in the conditions of the Covid-19 pandemic, the effectiveness and efficiency of implementing tax policies, and the impact that is given by the implementation of tax policies in the conditions of the Covid-19 pandemic. This research was conducted using a qualitative descriptive method, where the researcher will make direct observations in the field and collect data that will be analyzed based on the observations and knowledge of the researcher. This research was conducted on individual taxpayers, corporate taxpayers and UMKM taxpayers who are registered at KPP Pratama Singaraja. Sources of data in this study consist of primary data and secondary data. Methods of data collection in this study using the method of observation, interviews, and documentation. This study used data analysis consisting of data reduction, data presentation, and data analysis and conclusion drawing.The results of the study state that the tax relaxation policy received a positive response from taxpayers by utilizing the relaxation because many taxpayers experienced a decrease in income, so they were unable to pay taxes. The implementation of the tax relaxation policy can be said to have been effective and efficient because according to the taxpayer the policy is very helpful in reducing the burden on the taxpayer. This tax relaxation policy certainly has an impact on the country's economy where when taxpayers take advantage of incentives it will be able to increase people's purchasing power which can indirectly help maintain the stability of the country's economy.   
Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kabupaten Buleleng Saputra, Komang Aryadi; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35551

Abstract

This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.  Abstract This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.
FRAUD RISK MANAGEMENT: AN ANTI-FRAUD MODEL FOR TOURIST ACCOMMODATION IN BALI Nyoman Sunarti; Putu Sukma Kurniawan; Edy Sujana; I Nyoman Putra Yasa
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.764 KB) | DOI: 10.21532/apfjournal.v5i1.144

Abstract

This study aims to examine fraud in hotels by developing a Fraud Risk Management (FRM) design. FRM is developed through several stages, including preliminary analysis, preparing the initial design of the FRM, testing the implementation, making correction, and preparing the final design of the FRM. The research method used in this study is a qualitative method by combining Research and Development (R&D) methods. Data collection is done through interview, observation, and documentation techniques. Data analysis method is carired out through data reduction, data presentation, and drawing conclusions. The data sources used in this study are primary data and secondary data. The results of this study show that basically both types of hotels have the same potential for fraud but with different business processes. The FRM design implemented can be divided into 2: general design and specific design. There are some corrections which can finally result in FRM design in accordance with the conditions of each hotel. 
PENGUJIAN KEWAJIBAN MORAL DAN BIAYA KEPATUHAN TERHADAP KEPATUHAN WAJIB PAJAK I Nyoman Putra Yasa
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.29

Abstract

This research aims to know the influence of moral obligation and the cost of compliance with taxpa­yer compliance. Research done by the method of survey through the dissemination of questionna­ires to taxpayers people personal at tax service office (kpp) east of denpasar. Further data obtained were analyzed quantitatively using SPSS assistance 16. Research results show that the positive effect significant moral obligation towards the taxpayer compliance, while the costs of compliance negative effect against a compliance by tax payers.
PERSEPSI KEADILAN WAJIB PAJAK ATAS KENAIKAN NILAI JUAL OBJEK PAJAK : (STUDI KASUS PADA WAJIB PAJAK PBB P2 DI KAB. BULELENG) Putu Cornelia; A.A. Ngurah Candra Pratama; Kadek Kartika Gita Wahyuni; I Nyoman Putra Yasa
Juara: Jurnal Riset Akuntansi Vol. 10 No. 2 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i2.1338

Abstract

This study aims to determine the correlation of the increase in land and building tax in rural and urban areas in Buleleng Regency, Perception of Taxpayer Justice towards Taxpayer Compliance with the implementation of Regional Regulation Number 14 year 2018 concerning Amendments to Regional Regulation Number 5 of 2013. The draft used in this study is a qualitative approachmethod with interactive data analysis techniques, namely researchers conduct data analysis directly in the field by conducting interviews in data collection. Respondents in this study were people in Buleleng Regency. Based on interviews obtained from respondents, it was revealed that taxpayers objected to the significant increase in the Sales Value of Tax Objects (NJOP) and the increase in NJOP affected taxpayer compliance. The perception expressed in this study can be used as advice for the government and tax authorities to consider aspects of justice in the implementation of the taxation process in Buleleng Regency.
PERAN LINGKUNGAN, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MAHASISWA PENGARUHNYA TERHADAP KEPUTUSAN MAHASISWA BERKARIR DI BIDANG PERPAJAKAN I Nyoman Putra Yasa; Ida Ayu Gede Danika Esa Pradnyani; Anantawikrama Tungga Atmadja
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.241 KB)

Abstract

This research was aimed to determine the effect of the role of environment, job market consideration, and student perception of career choices in the field of taxation. The type of research conducted was quantitative research. The population of this research was undergraduate students of accounting department of Ganesha University of Education. The method used to determine the sample was the purposive sampling method. The data were collected by distributing questionnaires to 375 respondents. The data analysis technique used was multiple regression analysis. The results of this research indicated that the role of family environment, campus environment, job market consideration and student perception have a positive impact either individually or together influenced the choice of career in the field of taxation.
Relevansi Slippery Slope Theory Ditinjau Dari Perspektif Gender Wajib Pajak I Nyoman Putra Yasa; Sunitha Devi; I Putu Hendra Martadinata
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6628

Abstract

This study aims to reveal the potential causes of the phenomenon of increasing taxpayer compliance in Bali which was previously very difficult to achieve. This study examines the relevance of the slippery slope theory in terms of taxpayer's gender perspective through testing the impact of different conditions of taxpayer trusts and tax authorities on mandatory compliance tax, and the impact of gender differences on taxpayer behavior in certain conditions of trust and power, which also affects the level of tax compliance. This research was carried out by using the experimental method with a 2x2x1 design. The experimental participants consisted of taxpayers who were purposive sampling selected, which were then grouped into four main groups based on treatment variables and gender. Further data analysis will be carried out quantitatively using the two-way analysis of variance (ANOVA) method. The results of this study indicate that taxpayers’ trust in the tax authority is the most important factor in encouraging taxpayers’ compliance to pay taxes voluntarily, and is able to suppress individual opportunist behavior caused by gender differences of the taxpayers
PENGARUH PENGALAMAN KERJA, PROFESIONALISME, TINGKAT KOMPENSASI, DAN TINGKAT PENDIDIKAN BADAN PENGAWAS TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PADA LEMBAGA PERKREDITAN DESA SE-KECAMATAN BANJAR I KADEK JONH STIAWAN .; Dr. Edy Sujana, S.E., M.Si.Ak. .; I Nyoman Putra Yasa, S.E., M.Si. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 8 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13146

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel pengalaman kerja, profesionalisme, tingkat kompensasi, dan tingkat pendidikan badan pengawas terhadap efektivitas sistem pengendalian internal pada Lembaga Perkreditan Desa se-Kecamatan Banjar. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Penelitian ini dilakukan pada LPD di Kecamatan Banjar, Kabupaten Buleleng. Populasi pada penelitian ini adalah seluruh badan pengawas LPD di Kecamatan Banjar yang berjumlah 37 badan pengawas. Metode penarikan sampel dilakukan dengan metode sensus, sehingga jumlah sampel sama dengan populasi, yaitu 37 badan pengawas. Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan menggunakan uji regresi linear berganda dengan bantuan program SPSS 17. Hasil penelitian ini menyatakan bahwa variabel pengalaman kerja (X1) berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal, variabel profesionalisme (X2) berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal, variabel tingkat kompensasi (X3) berpengaruh terhadap efektivitas sistem pengendalian internal dengan, dan variabel tingkat pendidikan (X4) berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal. Kata Kunci : Efektivitas Sistem Pengendalian Internal, Pengalaman Kerja, Profesionalisme, Tingkat Kompensasi, Tingkat Pendidikan. This study aimedat determining the effect of variables of work experience, professionalism, compensation level, and the education level of supervisory board on the effectiveness of internal control system at Village FinanceInstitution (LPD) of Banjar Subdistrict. The research method used was quantitative research method with primary data were obtained from the questionnaire and measured by using Likert scale. This research was conducted at LPD in Banjar Sub-district, Buleleng Regency. The population in this study wasall supervisory board staffsof LPD in Banjar Subdistrictwhich amounts 37boards. The sampling method was done by census method, so the number of samples was the same as the population, which was 37 boards. The data of this study were collected by using questionnaires which were then processed by using multiple linear regression test with the help of SPSS 17 program. The results of this study indicated that the working experience variable (X1) had a positive and significant effect on the effectiveness of the internal control system, the professionalism variable (X2) had a positive and significant effect on the effectiveness of the internal control system, the compensation level variable (X3) had an effect on the effectiveness of the internal control system with, and education level variable (X4) hada positive and significant effecton effectiveness of internal control system. keyword : Effectiveness of internal control system, workingexperience, professionalism, compensation level, education level
MENGUNGKAP FAKTOR-FAKTOR YANG MENDORONG WAJIB PAJAK BULELENG MENGIKUTI PROGRAM TAX AMNESTY I Gede Dody Andriawan .; Dr. Edy Sujana, S.E., M.Si.Ak. .; I Nyoman Putra Yasa, S.E., M.Si. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 8 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13155

Abstract

Penelitian ini memiliki tujuan untuk memberikan pengetahuan tentang: (1) pelaksanaan program tax amnesty di Kabupaten Buleleng, (2) pemahaman wajib pajak di Kabupaten Buleleng tentang program tax amnesty, dan (3) faktor-faktor yang mendorong wajib pajak di Kabupaten Buleleng memiliki keinginan untuk mengikuti program tax amnesty. Penelitian ini mengadopsi metode penelitian kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif yang diperoleh melalui wawancara, studi dokumenter serta teknik studi kepustakaan. Teknik analisis data yang digukanan dalam penelitian ini adalah teknik analisis interaktif. Penelitian ini akan melibatkan wajib pajak yang terdaftar di KPP Pratama Singaraja dan mengikuti program tax amnesty sebagai narasumber. Hasil dari penelitian ini menunjukan bahwa pelaksanaan program tax amnesty di Kabupaten Buleleng dapat dikatakan cukup berhasil melihat antusiasme yang cukup tinggi dari wajib pajak Buleleng untuk mengikuti program tax amnesty. Wajib pajak di Kabupaten Buleleng juga memahami dengan baik program tax amnesty. Keikutsertaan wajib pajak Buleleng didorong oleh keberadaan beberapa faktor seperti: (1) rasa takut terhadap sanksi pajak, (2) keberadaan manfaat yang dirasakan dari keikutsertaan wajib pajak dalam program tax amnesty, (3) pemahaman wajib pajak, (4) keberadaan peran konsultan pajak, (5) pelayanan dari pihak fiskus, (6) pengaruh dari lingkungan sekitar wajib pajak. Kata Kunci : wajib pajak, tax amnesty, KPP Pratama Singaraja This study aims to provide knowledge about: (1) the implementation of tax amnesty program in Buleleng District, (2) understanding of taxpayers in Buleleng regency about tax amnesty program, and (3) factors that encourage taxpayers in Buleleng Regency have desire to join the tax amnesty program. This research adopts qualitative research method. The type of data used in this study is qualitative data obtained through interviews, documentary studies and literature study techniques. The data analysis technique used in this research is interactive analysis technique. This study will involve the taxpayers registered in KPP Pratama Singaraja and follow the tax amnesty program as a resource. The results of this study indicate that the implementation of tax amnesty program in Buleleng Regency can be quite successful to see the high enthusiasm of taxpayers Buleleng to follow the tax amnesty program. Taxpayers in Kabupaten Buleleng also understand well the tax amnesty program. The participation of taxpayers in Buleleng is driven by the existence of several factors such as: (1) the fear of tax sanctions, (2) the existence of the perceived benefits of taxpayer participation in the tax amnesty program, (3) the understanding of the taxpayers, (4) the existence of the role of tax consultant, (5) the service of the tax authorities, (6) the influence of the environment around the taxpayer. keyword : taxpayer, tax amnesty, KPP Pratama Singaraja
Pengaruh Motivasi, Self Efficacy dan Peraturan Menteri Keuangan Nomor 111/PMK.03/2014 Terhadap Minat Berkarir Mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha Sebagai Konsultan Pajak PUTU CANDRA ARDIANA PUTRA .; Made Arie Wahyuni, S.E., M.Si. .; I Nyoman Putra Yasa, S.E., M.Si. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 8 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13172

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, self efficacy, dan Peraturan Menteri Keuangan Nomor 111/PMK.03/2014 terhadap minat berkarir mahasiswa. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari data kuesioner dan diukur dengan skala likert. Populasi dari penelitian ini adalah mahasiswa Akuntansi Program S1, Universitas Pendidikan Ganesha. Metode yang digunakan untuk menentukan sampel adalah metode purposive sampling dengan jumlah responden sebanyak 176 mahasiswa. Teknik analisis data yang dilakukan dengan menggunakan analisis regresi linier berganda dengan bantuan SPSS 20.0 for windows. Hasil penelitian menunjukkan bahwa (1) variabel motivasi berpengaruh positif terhadap minat berkarir mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha sebagai konsultan pajak; (2) variabel self efficacy berpengaruh positif terhadap minat berkarir mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha sebagai konsultan pajak; (3) Peraturan Menteri Keuangan Nomor 111/PMK.03/2014 berpengaruh positif terhadap minat berkarir mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha sebagai konsultan pajak. Kata Kunci : Motivasi, Self Efficacy, Peraturan Menteri Keuangan Nomor 111/PMK.03/2014, Minat Berkarir. The study aimed at finding out the effect of motivation, self efficacy and Minister of Finance Regulation No. 111/PMK.03/2014 towards the students’ career interest in tax consultants. The study was designed based on quantitative method by employing primary data obtained by using questionnaires measured by Likert scale. The population of the study involved the students of Accountancy department S1 Program, Ganesha University of Education, based on which the 176 samples were determined by using purposive sampling technique. The data were analyzed by using multiple linear regressionsupported by SPSS 20.0 forwindows software. The results of the study indicated that (1) motivation variable had a positive effect on the career interest in tax consultants of the students of acountancy department, Ganesha University of Education; (2) self efficacy variable had a positive effect on the career interest in tax consultants of the students of Acountancy Department S1 program Ganesha University of Education; (3) and Minister of Finance Regulation No. 111/PMK.03/2014 had a positive effect on the career interest in tax consultants of the students of acountancy department, Ganesha University of Education. keyword : Motivation, Self Efficacy, Minister of Finance Regulation No.111/PMK.03/2014, Career Interest.
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