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PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN, TARIF PAJAK, KEWAJIBAN MORAL, DAN SANKSI PERPAJAJKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BADUNG UTARA Ida Bagus Ngurah; I Dewa Made Arik Permana Putra; I Gede Cahyadi Putra
VALUES Vol. 6 No. 3 (2025): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak merupakan sumber pendapatan penting untuk pelaksanaan dan peningkatan pembangunan nasional. Kepatuhan pajak adalah wajib pajak yang memiliki kemampuan untuk mematuhi kewajiban pajaknya sesuai dengan ketentuan yang berlaku tanpa pemeriksaan wajib, penyelidikan menyeluruh, teguran, dan pelaksanaan sanksi baik secara hukum maupun administrasi. Jika kepatuhan wajib pajak meningkat, pemerintah akan dapat mengumpulkan lebih banyak penerimaan pajak dan dapat meningkatkan rasio pajak terhadap Produk Domestik Bruto (PDB) di Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan, Tarif Pajak, Kewajiban Moral, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Badung Utara. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Badung Utara sebanyak 99.099 wajib pajak. Sampel dalam penelitian ini terdiri dari 138 responden yang ditentukan menggunakan G*Power 3.1. Teknik pengambilan sampel yang digunakan adalah accidental sampling, dan teknik analisis yang diterapkan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Kesadaran Wajib Pajak, Pemahaman Pajak, Kewajiban Modal, dan Sanksi Pajak memiliki pengaruh positif terhadap Kepatuhan Wajib Pajak. Sementara itu, Tarif Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak.
Pendampingan Manajemen BUMDesa Jagaddita Dan Peningkatan Kemampuan Calistung Siswa SDN 1 Meliling, Kecamatan Kerambitan, Kabupaten Tabanan: Pengabdian I Made Aditya Wardana; I Gede Cahyadi Putra; Dewa Made Dwicky Putra Nugraha
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5096

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Meliling, Kecamatan Kerambitan, Kabupaten Tabanan. Fokus kegiatan adalah pendampingan manajemen Badan Usaha Milik Desa (BUMDesa) Jagaddita dan peningkatan kemampuan membaca, menulis, serta berhitung (calistung) siswa di SDN 1 Meliling. Permasalahan utama yang dihadapi BUMDesa adalah pengelolaan keuangan yang masih manual, kurangnya aturan baku organisasi, keterbatasan dalam pemasaran digital, serta belum adanya katalog produk. Sementara itu, di bidang pendidikan, siswa SDN 1 Meliling memiliki kemampuan calistung yang masih rendah, pembelajaran cenderung monoton, sarana peraga kurang memadai, serta literasi digital guru masih terbatas. Metode kegiatan meliputi observasi awal, pelatihan, pendampingan, dan evaluasi. Pada BUMDesa, diberikan pelatihan manajemen keuangan, penyusunan SOP, serta strategi pemasaran digital melalui media sosial. Pada SDN 1 Meliling, dilakukan pendampingan pembelajaran dengan metode kreatif, pelatihan guru terkait media ajar, serta penyediaan sarana edukasi sederhana. Hasil kegiatan menunjukkan adanya peningkatan keterampilan manajemen keuangan BUMDesa, terbentuknya akun media sosial untuk promosi, serta meningkatnya motivasi dan kemampuan siswa dalam calistung. Kegiatan ini memberikan dampak positif dalam mendorong pertumbuhan ekonomi desa melalui penguatan BUMDesa serta peningkatan kualitas sumber daya manusia melalui pendidikan dasar.
Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Putu Ayu Diah Widari Putri; Ni Ketut Emayanti; Ni Kadek Vina Angelica Putri
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.341

Abstract

Financial statement integrity refers to financial statements that accurately reflect the true condition of a company, without anything being concealed or hidden. The importance of financial statement integrity has become an increasingly pressing requirement that companies must fulfill in order to avoid misleading financial statement users, which could result in erroneous decision-making. This study aims to analyze the influence of managerial ownership, institutional ownership, company size, financial distress, and leverage on financial statement integrity in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research population consists of banking sector companies listed on the IDX during the 2021-2023 period. This study involves 20 companies selected as samples using purposive sampling. The analysis technique used to test the hypotheses is multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership, company size, and leverage do not affect financial statement integrity, while financial distress has a negative effect on financial statement integrity. This study is expected to provide general input to managers or strategists at companies listed on the Indonesia Stock Exchange to always align all interests involved in company management.
Corporate Governance and Financial Performance of Village Credit Institution in Badung, Bali I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Kadek Apriada
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 2 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.239-250

Abstract

Financial performance is a crucial indicator of the development and sustainability of Village credit institutions and plays a significant role in building stakeholder trust. This study investigates the impact of Good Corporate Governance and the Tri Hita Karana culture on financial performance in Badung Regency. The research includes all 115 Village credit institutions in Badung, with Village Credit Institution heads as respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach via SmartPLS. The findings reveal that Good Corporate Governance has a positive effect on financial performance, while the Tri Hita Karana culture strengthens this relationship. These results highlight the importance of implementing strong governance practices while integrating cultural values to enhance financial performance. Therefore, Village credit institutions management is encouraged to maintain good governance and uphold the principles of Tri Hita Karana in daily operations. This study contributes to understanding the role of corporate governance and cultural influences in financial performance. Future research should refine measurement instruments and consider additional variables, such as internal control and leadership style, to gain deeper insights into the determinants of financial performance.
Pengaruh Corporate Governance Terhadap Profitabilitas dan Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Ni Kadek Dewi Puspayanti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.105-118

Abstract

This study aims to examine and obtain empirical evidence of the effect of corporate governance on firm value through profitability in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2020, totaling 195 companies. The sample in this study were 40 companies which were determined based on purposive sampling technique. The analytical technique used is partial least square (PLS). The results show that corporate governance and profitability have a positive and significant effect on firm value. Corporate governance has a positive and significant effect on profitability. Corporate governance has an indirect effect by having a positive and significant influence on firm value through profitability.
Pengaruh Ukuran Perusahaan, Karakteristik Perusahaan, Kepemilikan Asing dan Komisaris Independen Terhadap Sustainability Reporting Pada Perusahaan Manufaktur yang Terdaftar di BEI I Gede Cahyadi Putra; Made Edy Septian Santosa; Ni Kadek Dwi Putri Juliantari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.18-29

Abstract

Sustainability reporting is a reporting that is disclosed voluntarily by the company and is related to three aspects, namely economic, social, and environmental. The sustainability report is prepared according to the GRI (Global Reporting Initiative) guidelines. This sustainability report can be an attempt by the company to describe the level of concern for the community. This study aims to analyze the effect of firm size, leverage, profitability, foreign ownership and independent commissioners on sustainability reporting in manufacturing companies listed on the IDX.The sample of this research is 14 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression. The results show that the variables of firm size, profitability and independent commissioners have a positive effect on sustainability reporting. Meanwhile, leverage has a negative effect on sustainability reporting and foreign ownership has no effect on sustainability reporting. The results of this study found that the size of the disclosure of sustainability reporting is only influenced by company size, leverage, profitability and independent commissioners, while foreign ownership in this study cannot affect the disclosure of sustainability reporting.
Company Valuation and Influencing Factors: A Study of Automotive and Component Manufacturers Listed on the Indonesia Stock Exchange I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Ratih Manuari
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 2 (2024): July 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i2.3248

Abstract

The company's value is crucial as it reflects the company's performance, which can influence investors' perception of the company. The aim of this research is to determine the influence of profitability, company size, liquidity, and managerial ownership on company value in the automotive and component manufacturing sub-sector on the Indonesian Stock Exchange (IDX) for the years 2017-2021. The population in this study consists of manufacturing companies listed on IDX from 2017 to 2021, totaling 13 companies, with a sample size of 12 companies selected through purposive sampling method. This study employed multiple linear regression analysis to investigate the factors influencing company value. The results reveal that profitability and managerial ownership have a positive and significant impact on company value, while company size has no significant effect. Interestingly, liquidity exhibits a negative and significant relationship with company value.  These findings suggest potentially important areas for future research. Expanding the study to include additional variables, such as leverage, capital structure, and dividend policies, could provide a more comprehensive understanding of the determinants of company value.
Examining Dividend Policy's Impact on Stock Returns with Profitability and Liquidity Analysis I Gede Cahyadi Putra; Kadek Apriada; I Kadek Bagiana
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.2973

Abstract

This research aims to address the lack of existing literature on the correlation between dividend policy and stock performance in the banking industry. This paper examines the intervention mechanisms that mediate the relationship between dividend policy and stock returns, with a specific focus on profitability and liquidity as determining factors. This research uses a quantitative approach by collecting secondary data from annual reports of banking companies listed on the Indonesia Stock Exchange and company websites, as well as a sample of 13 banking companies. According to the research findings, profitability has a notable positive impact on dividend policy, whereas liquidity has a significant negative impact. Nevertheless, both profitability and liquidity do not directly impact stock returns. Dividend policy does not directly impact stock returns. The data suggest that the link between these factors is not linear, and the dividend policy variable does not operate as a mediator for the impact of profitability or liquidity on stock returns. These findings suggest that it is important to consider other factors that may affect the relationship between dividend policy and stock returns. Additionally, it highlights the significance of utilizing diverse and knowledge-based investment strategies to maximize shareholder value in the context of the capital market.
Business Management of Village-Owned Enterprises: A Case Study of a BUMDesa in Bali Ida Ayu Nyoman Yuliastuti; I Gede Cahyadi Putra; I Dewa Made Arik Permana Putra
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 2 (2025): June 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i2.3910

Abstract

The purpose of this study is first to describe the management practices of Village-Owned Enterprises (BUMDesa) in running business units in the fields of agriculture and waste management through waste banks. Second, to identify the main challenges faced by BUMDesa in terms of institutions, business planning, accountability, and human resource management. Third, to formulate strategies to strengthen contextual and sustainable BUMDesa management, especially in the management of agricultural-based business units and waste processing businesses. The study was conducted at BUMDesa Asta Dharma, Sembung Gede Village. The research method is descriptive qualitative. The results of the study indicate that BUMDesa management has implemented good corporate governance, which applies the principles of transparency, accountability, efficiency, and participation. Transparency includes aspects of business activity planning, financial management, and performance reporting to the entire community. Accountability can be seen in financial accountability. Efficiency starts from the preparation of the work budget, implementation of activities, to the follow-up of the business process. Participation is carried out with the community as the subject, not the object involved in each business cycle. This encourages participation to become the main strategy in strengthening the resilience, inclusiveness, and desire of BUMDesa Asta Dharma
The Influence of National Health Insurance Participant Satisfaction in Mediating the Relationship of Service Quality and Brand Image Towards Participant Loyalty at RSU Balimed Denpasar Ni Kadek Diastuti; Ni Putu Cempaka Dharmadewi Atmaja; I Made Dauh Wijana; I Gede Cahyadi Putra
International Journal of Applied Business and International Management Vol 9, No 1 (2024): April 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i1.2918

Abstract

The irregularity of participants in paying National Health Insurance contributions shows that participants lack loyalty in paying contributions which are their routine obligations as participants in the National Health Insurance program. The aim of this research is to reveal the mediating impact of satisfaction on service quality and brand image on loyalty. This research is quantitative research conducted using a survey, using data samples from National Health Insurance participants with active membership and receiving services at the Bali Med Denpasar General Hospital, totaling 82 people with PLS-based SEM analysis. The research results showed that service quality had a positive and significant effect on satisfaction, brand image had no significant effect on satisfaction, service quality and brand image had a positive and significant effect on loyalty, and patient satisfaction was able to mediate the effect of service quality and brand image on patient loyalty. It is hoped that the results of the research can provide advice to related parties to improve the quality of health services, such as how to respond to existing complaints and communicate well with patients and this is expected to have a positive impact on the quality of services.
Co-Authors A.A. Putu Wiwik Sugiantari Ananda, Komang Dean Anik Yuesti Astakoni, I Made Purba Ayu Anggreni, Ni Kadek Ayu Eka Septyani Budanti, Ni Putu Lion Desak Made Mya Yudia Sari Desy Wedasari Dewa Made Dwicky Putra Nugraha Diah Kumalasari, Putu Dominicus Djoko Budi Susilo Erna Pasanda Gine Das Prena Gusti Ayu Muni Kharisma Nilla Sari Gusti Ayu Putu Wulan Rahmasari I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Gede Putu Eka Budiyasa I Gusti Agung Ayu Istri Lestari I Gusti Ayu Agung Diah Pradnya Putri I Gusti Ayu Agung Omika Dewi I Gusti Ngurah Bagus Gunadi I Gusti Ngurah Bagus Gunadi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana I Ketut Sudipta Giri I Ketut Sunarwijaya I Komang Oka Permadi I Made Aditya Wardana I Made Bayu Wisnawa I Made Dauh Wijana I Made Elly Virnawan I Made Kristiadi Putra I Made Tamba I Nengah Suardhika I Putu Angga Purnamayanta I Wayan Aditya Pratama I Wayan Ari Perdana I Wayan Eka Artajaya I Wayan Gde Wiryawan I Wayan Oka Putra Suartama I Wayan Ramantha I.A Rayhita Santhi Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Ratih Manuari Ida Ayu Ratih Manuari Ida Bagus Ngurah Ida Bagus Panji Sedana Ida Bagus Panji Sedana Intiyas Utami Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Apriada Kadek Apriada Kadek Apriada, Kadek Kadek Selpiana Dewi Ketut Tanti Kustina Ketut Trisnayani Komang Ani Tri Cahyanti Komang Dean Ananda Krisnanda, Rama Adi Krista Elnina Anggreni Luh Gde Novitasari Luh Komang Merawati Luh Putu Rimas Putri Wahyuni Made Edy Septian Santosa Made Pradnyan Permana Usadi Megayani, Ni Kadek Muhammad Faiz Al Fatih Nengah Landra Ni Kadek Dewi Puspayanti Ni Kadek Diah Meilina Dewi Ni Kadek Diastuti Ni Kadek Dwi Putri Juliantari Ni Kadek Ella Silvia Ni Kadek Handayani Ni Kadek Megayani Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Ketut Ningsih Parwati Ni Ketut Yuni Dewantari Ni Komang Adung Saptani Ni Komang Ayu Tri Utami Ni Luh Ari Yusasrini Ni Luh Komang Tri Nita Widnyani Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Yonny Kaswari Ni Made Adelia Andika Putri Ni Made Dwi Puspitawati Ni Made Indah Rinita Santi Ni Made Sintya Surya Dewi Ni Nyoman Ayu Suryandari NI PUTU AYU MIRAH MARIATI Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Eka Diah Pramesti Dewi Ni Putu Eka Wahyuni Ni Putu Eva Widnyani Ni Putu Ira Cantika Ni Putu Shinta Dewi Ni Putu Yuria Mendra Ni Wayan Putri Atriani Dewi Ni Wayan Rustiarini Nyoman Widnyani Nyoman Yudha Astriayu Widyari Primadona, Ida Ayu Lidya Putu Asrilia Cahyani Putu Ayu Diah Widari Putri Putu Diah Asrida Putu Kepramareni Putu Wenny Saitri Putu Widhi Ekawati Rama Adi Krisnanda Romaito Situmeang Sang Ayu Made Wiska Sari, Gusti Ayu Muni Kharisma Nilla Septyani, Ayu Eka Trisnayani, Ketut Wati, Ni Wayan Aristiana Wiska, Sang Ayu Made Wulandari, Putu Riska Yuria Mendra, Ni Putu