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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan (JRAMB) Jurnal Riset Akuntansi Mercu Buana WIDYA MANAJEMEN Widya Akuntansi dan Keuangan International Journal of Social Science International Journal of Tourism and Hospitality in Asia Pasific Journal of International Conference Proceedings Jurnal Abdi Dharma Masyarakat Seminar Nasional Aplikasi Iptek (SINAPTEK) Indo-Fintech Intellectuals: Journal of Economics and Business Interconnection: An Economic Perspective Horizon Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Society IECON: International Economics and Business Conference SENEMA
Ni Putu Yuria Mendra
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Tax Knowledge, Tax Sanctions, Field Raids, Moral Responsibility, and Economic Conditions on Motor Vehicle Taxpayers' Compliance at the Badung Samsat Office DEWI, Ni Luh Putu Sandrya; MENDRA, Ni Putu Yuria; DANIYANTI, Ni Made Windi Egi
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i1.257

Abstract

Purpose:Ensuring people abide by tax laws is critical, as failure to do so often results in attempts to avoid paying taxes, ultimately diminishing government revenues. Taxpayers who willingly adhere to these regulations fulfill their tax duties, streamlining the government's tax collection procedures.Methodology:This research aimed to investigate how the comprehension of tax-related details, penalties, on-site inspections, moral responsibilities, and economic conditions affect compliance among motor vehicle taxpayers at the Badung Samsat Office. The study encompassed a population of 543,013 registered motor vehicle taxpayers at the Badung Regency Samsat office as of December 31, 2022. A sample of 100 taxpayers was used for the research. The analytical approach employed in this study was multiple linear regression analysis.Findings:The findings of the study suggest that on-site inspections, moral responsibilities, and economic circumstances significantly influence compliance with motor vehicle taxes at the Badung Samsat Office. However, the understanding of tax information and penalties did not impact compliance among these taxpayers.Implication:Based on the result, with field examination, moral responsibility and economic conditions can make taxpayers comply with their tax obligations.
CSR Moderation in the Influence of Intellectual Capital and Transformational Leadership on Organizational Performance I Gusti Ayu Asri Pramesti; Nicholas Renaldo; Ni Putu Yuria Mendra; Ida Ayu Budhananda Munidewi
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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Abstract

The Village Credit Institution (LPD) is an institution managed by the laws and regulations of Bali. The LPD promotes the traditional village economy in economic, social, and cultural aspects. This study aims to analyze the role of CSR in strengthening intellectual capital and transformational leadership on organizational performance. This study used 246 LPD heads as respondents from 246 LPD in Bali Province. Data was collected by distributing questionnaires and interviews with some LPD heads. Data were analyzed using a structural equation model with the Partial Least Squares application. The results indicate that intellectual capital has a positive influence on LPD performance. Transformational leadership has a positive influence on LPD performance. CSR does not strengthen intellectual capital and transformational leadership in organizational performance. The findings suggest that LPD with transformational leaders and intellectual capital are crucial for maintaining the sustainability of LPD. This study has limitations in the direct distribution of questionnaires because respondents were reluctant to fill them out via Google Forms. This study has implications that can expand knowledge and provide information for LPD by considering intellectual capital and transformational leadership in improving organizational performance and sustainability. 
Co-Authors Anak Agung Ketut Trisnayanti Anak Agung Putu Gede Bagus Arie Susandya Cok Putra Wirasutama DANIYANTI, Ni Made Windi Egi Desak Ayu Sriary Bhegawati Dewa Ayu Pradnya Pramestya Putri Fredinan Yulianda Gde Bagus Brahma Putra I Gusti Ayu Asri Pramesti I Made Sudiartana, I Made I Made Suryawan I Made Suryawan I Putu Agus Rizaldi I Putu Agus Wahyu Kusuma Yudha I Wayan Tegar Baskara Ida Bagus Wedha Atmaja Luh Gde Novitasari Luh Pande Eka Setiawati Made Santana Putra Adiyadnya Munidewi, Ida Ayu Budhananda Ni Kadek Indah Mas Sukreni Ni Luh Gde Novitasari Ni Luh Putu Sandrya Dewi Ni Luh Putu Sri Purnama Pradnyani Ni Made Indah Purwitasari Ni Made Sunarsih Ni Made Wanda Diajeng Sujana Ni Putu Sintya Saraswati Ni Putu Sintya Saraswati Nicholas Renaldo Novitasari, Luh Gde Putu Ayu Meidha Suwandewi Putu Diah Sri Ayuni Putu Wenny Saitri Rizaldi, I Putu Agus Suastini, Ni Luh Tjokorda Istri Praganingrum Trisnayanti, Anak Agung Ketut Wayan Bunga Larasati