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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika
Indrayani, Ni Wayan
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Humanities Economics, Econometrics & Finance Social Sciences

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EKSISTENSI DANA BANTUAN OPERASIONAL KESEHATAN (BOK) TERHADAP PENINGKATAN KINERJA PUSKESMAS BULELENG I, KEC. BULELENG, KAB. BULELENG-BALI Yuliantini, Ni Nengah Devi; Cantyawati, Putu Lia; Pratiwi, Ni Wayan Intan; Indrayani, Ni Wayan
Jurnal Ilmiah Akuntansi dan Humanika Vol 8, No 2 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v8i2.19881

Abstract

Penelitian ini bertujuan untuk menginvestigasi adanya potensi penyimpangan pada organisasi pemerintahan. Investigasi dilakukan dengan menggunakan pendekatan Fraud Triangle pada dinas-dinas di Kabupaten Buleleng-Bali. Pengumpulan data dilakukan melalui metode wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa terdapat potensi kecurangan pengelolaan keuangan akibat kurangnya pengawasan yang dilakukan. Dalam kaitannya dengan Fraud Triangle, inin berhubungan dengan aspek opportunity (kesempatan) yang memungkinkan tindakan kecurangan dapat terjadi.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, Dan Efektivitas Pelayanan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (PKB) Di Kabupaten Bangli Indrayani, Ni Wayan; Sujana, Edy
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28503

Abstract

This study aims to determine the effect of taxpayer awareness variables, quality of tax services and effectiveness of mobile SAMSAT services on motor vehicle taxpayer compliance (PKB) in Bangli district. The research method used in this research is quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted on Motor Vehicle Taxpayers in Bangli Regency. The population in this study were 130,056 taxpayers registered at the SAMSAT Bangli Regency Office. The sampling method was carried out by incidental sampling and the total sample was 100 respondents. The data were then analyzed by several analyzes including descriptive statistics, data quality testing, classical assumption tests and hypothesis testing with data presentation assisted by SPSS 20. The results of this study indicate that the taxpayer awareness variable (X1), the quality of tax services (X2), the effectiveness of mobile SAMSAT services (X3) has a positive and significant effect on motor vehicle taxpayer compliance (Y) partially.
Co-Authors Cantyawati, Putu Lia Edy Sujana Pratiwi, Ni Wayan Intan Yuliantini, Ni Nengah Devi