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All Journal EL-MUHASABA Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Kajian Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Assets: Jurnal Akuntansi dan Pendidikan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Jurnal Ilmiah Akuntansi dan Bisnis Journal of Applied Sciences in Accounting, Finance, and Tax Madaniya ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Equity

I Nyoman Darmayasa

Politeknik Negeri Bali

Author-ID : 2509808

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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TELAAH KRITIS DESENTRALISASI FISKAL DI INDONESIA I Nyoman Darmayasa
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 2 No. 1 (2017)
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Penelitian ini bertujuan mengkritisi desentralisasi fiskal di Indonesia. Penelitian ini menggunakan pendekatan kritis dengan metode telaah literatur. Hasil telaah literatur menujukkan bahwa tujuan desentralisasi fiskal adalah: 1) mendekatkan pelayanan publik kepada masyarakat, 2) menghilangkan kesenjangan vertikal dan horizontal, 3) menumbuhkembangkan demokratisasi, dan 4) menumbuhkan efek penyebaran antar daerah. Penelitian ini mengajukan beberapa rekomendasi untuk perbaikan perimbangan keuangan pusat dan daerah. Perbaikan tersebut terdiri dari perbaikan pada Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Bagi Hasil (DBH). Kata Kunci: Desentralisasi Fiskal, Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH), Otonomi Daerah.

Tax Planning for Income Tax Article 21 to Maximize Deductible Expenses on PT ABC A A Bagus S I; I N Darmayasa; I W Purwanta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1814

This study aims to determine the appropriate tax planning application for Article 21 Income Tax for PT ABC so income tax income can be minimized according to applicable tax regulations. The type of data used in this study is quantitative and qualitative data. The data source is secondary. All data are collected by observation and documentation method. The data analysis technique is comparative descriptive analysis. Based on the results of the study it can be concluded that there are differences in income tax expense before and after the implementation of tax planning applied by PT ABC using a net basis method in the calculation of 21 employee income tax in 2018. Tax planning for PT ABC causes taxable income which is the basis for the imposition of corporate income tax to be smaller. Income tax payable before tax planning for 2018 amounted to Rp.232,687,569.00 to Rp. 230,071,387.00 after tax planning. This shows that there is tax savings of Rp.2,616,182.00. This research contributes to PT ABC by providing an alternative method of calculating income tax for 21 employees so as to minimize the tax burden which must be carried out PT ABC.

Preference Government Regulation No 23 of 2018 with General Income Tax Scheme Nufera L D; I N Darmayasa; I N Mandia
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i2.1529

This study aims to comparing between Government Regulation No. 23 of 2018 (PP 23) with the general income tax scheme to find out the most appropriate and profitable method for Small and Medium Enterprise. This research used qualitative analysis technique. Data is collected through interviews with entity owner, tax consultant, and tax academic. The informant's perspective that PP 23 is fair, optional, and educational. Taxpayers prefer to use PP 23 because it’s simpler than the general scheme, even though making it a higher tax payment. The preference of informants related to PP 23 is more profitable than PP 46. Consultant and tax academic believe that PP 23 can improve tax compliance. There are concerns that taxpayers who prioritize rationality will use policy loopholes to develop aggressive tax planning. This finding is an alternative to legal tax planning and as an alternative to making tax policies to encourage small and medium enterprises. This research has some novelty, PP 23 is a substitute policy of PP 46 believed to be more fair and hasn’t been widely studied, this research using qualitative method refers to comparative to complementing previous research, and research contributions are very useful for taxpayer education that are in line with the government's program to increase the small and medium enterprise class.

Income Tax and VAT Review as Evaluation of Tax Obligations I Kadek Yoga Sanjaya; I N Darmayasa; I N Mandia
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2131

This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations, while secondary data in the form of general ledgers, commercial financial reports, reported tax return and other tax supporting documents. The method used for this research is qualitative method as a case study. The tax review performed is a review of the income tax article 21, income tax article 23, income tax article 4 paragraph 2, income tax article 26, corporate income tax and VAT on foreign services. The conclusion of this research are (1) the condition of tax compliance on PT BCL was still classified as under comply both in accordance with national and international assessment standards; (2) contingent liabilities arise marked by a discrepancy between the value of the reported tax object and the value of the tax object based on the review until the delay in payment and reporting tax obligations.

THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION I Nyoman Darmayasa; Ni Wayan Desy Widhi Utami; I Nyoman Mandia
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.7129

ABSTRACTThis research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of fines/sanctions, tax audits, tax knowledge, tax education, trust in tax authorities, a fair tax system, social norms, and ease of tax administration. These factors internalize into a value in the self of MSMEs, which is reflected through behavioral compliance. The shaping of positive tax perception is capital to realize tax awareness. The study results contribute to the realization of MSMEs compliance, both tax authorities and MSMEs.ABSTRAKPenelitian ini bertujuan untuk memahami persepsi wajib pajak usaha mikro kecil menengah (WP UMKM) tentang kepatuhan pajak sebagai bentuk perwujudan kepatuhan sukarela. Penelitian ini menggunakan metode interpretif kualitatif. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban perpajakan WP UMKM dipengaruhi oleh penerapan denda/sanksi, pemeriksaan pajak, pengetahuan perpajakan, edukasi, kepercayaan terhadap otoritas pajak, sistem pajak yang adil, nilai sosial, dan kemudahan administrasi perpajakan. Faktor-faktor ini diinternalisasi menjadi sebuah nilai dalam diri WP UMKM yang kemudian tercermin melalui perilaku kepatuhannya. Pembentukan persepsi pajak yang positif merupakan modal untuk mewujudkan kesadaran pajak. Hasil penelitian berkontribusi terhadap perwujudan kepatuhan baik otoritas pajak maupun WP UMKM.

AUDIT QUALITY ANALYSIS DURING UNCERTAIN ECONOMIC CONDITIONS I Nyoman Darmayasa; Ni Made Nina Adriana Dhamayanti; Luh Nyoman Chandra Handayani
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i1.4957

ABSTRACTThis study aims to analyze the audit quality at the People's Credit Agency (BPR) ABC in uncertain economic conditions. This research uses a case study approach through a combination of data collection in the form of scientific observation, in-depth interviews, and literature review. This study involved three key research informants, academics, the head of the audit team, and members of the BPR auditor team. The results of the analysis conclude that remote auditing, time pressure, and going concern assessment have no significant implications for audit quality. Audit quality is still acceptable in the Covid-19 pandemic as long as the BPR ABC auditors have disclosed the situation and conditions in the audit opinion. The limitations of the research are related to the analysis carried out during the Covid-19 pandemic which affects the results and can change if analyzed in different situations. This research contributes to efforts to maintain audit quality at BPRs in uncertain economic conditions.ABSTRAKPenelitian ini bertujuan untuk menganalisis kualitas audit pada Badan Perkreditan Rakyat (BPR) ABC dalam kondisi ekonomi yang tidak menentu selama pandemic covid 19. Penelitian ini menggunakan pendekatan studi kasus melalui kombinasi pengumpulan data berupa observasi ilmiah, wawancara mendalam, dan telaah literatur. Penelitian ini melibatkan tiga infoman kunci penelitian, akademisi, ketua tim audit, dan anggota tim auditor BPR. Hasil analisis menyimpulkan bahwa audit jarak jauh, tekanan waktu, dan penilaian kelangsungan usaha tidak secara signifikan berimplikasi pada kualitas audit. Kualitas audit masih bisa diterima dalam kondisi pandemi Covid-19 sepanjang auditor BPR ABC telah mengungkapkan situasi dan kondisinya pada opini audit. Keterbatasan penelitian terkait pada analisis yang dilakukan dalam masa pandemi Covid-19 yang mempengaruhi hasil dan bisa berubah jika dianalisis pada situasi yang berbeda. Penelitian ini berkontribusi pada upaya mempertahankan kualitas audit pada BPR dalam kondisi ekonomi yang tidak menentu.

Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi I Nyoman Darmayasa; Ni Kadek Meri Tiar Dwi Absari; I Nyoman Mandia
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This study aims to internalize the value of Tri Kaya Parisudha on tax compliance model. Method used was qualitative interpretive through in-depth interviews. The research results in the internalization of Tri Kaya Parisudha values which are rooted in the daily life of the community as the foundation for the practice of fulfilling the tax obligations of individual taxpayers. This tax compliance behavior is a proposed model for the tax compliance of individual taxpayers. The novelty of the research is a model of locality values as the foundation of compliance. This research contributes to the tax authority as a basis for developing policies towards better taxpayers’ compliance. Abstrak Penelitian ini bertujuan untuk menginternalisasikan nilai Tri Kaya Parisudha pada model kepatuhan pajak. Metode yang digunakan adalah kualitatif interpretif melalui wawancara mendalam. Hasil penelitian berupa internalisasi nilai Tri Kaya Parisudha yang mengakar dalam keseharian masyarakat menjadi fondasi praktik pemenuhan kewajiban perpajakan wajib pajak orang pribadi. Perilaku pemenuhan kewajiban pajak ini menjadi usulan model kepatuhan pajak wajib pajak orang pribadi. Kebaruan penelitian terletak pada penggunaan nilai lokalitas sebagai fondasi kepatuhan pajak. Penelitian ini berkontribusi untuk menjadi pijakan otoritas pajak dalam menyusun kebijakan menuju kepatuhan wajib pajak yang lebih baik.

MEMAHAMI PENILAIAN GOING CONCERN ENTITAS PADA MASA PANDEMI-19 I Nyoman Darmayasa; Ni Wayan Yellow Prinsis Dayani
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 2 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Penelitian ini bertujuan untuk memahami penilaian going concern entitas pada masa pandemi. Institut Akuntan Publik Indonesia (IAPI) telah mengeluarkan Technical Newsflash pada bulan April 2020 sebagai panduan dan tanggung jawab auditor yang mengaudit pada masa pandemi. Penelitian ini menggunakan metode kualitatif melalui wawancara dengan auditor yang sedang mengaudit pada periode Januari-April 2021. Hasil penelitian mengindikasikan bahwa pertama, implementasi pemerolehan data oleh auditor pada masa pandemi mengalami kesulitan, terkait dengan penyiapan dan penyesuaian untuk melaksanakan remote audit. Kedua, dipandang perlu mengevaluasi panduan berdasarkan permasalahan yang dihadapi sepanjang implementasi di lapangan. Ketiga, penilaian going concern entitas sepanjang pandemi membutuhkan penilaian kembali risiko yang mengacu pada kondisi khusus sebagai alternatif tambahan prosedur pemerolehan data. Penelitian ini berkontribusi secara praktis pada IAPI dan anggotanya sebagai suatu evaluasi pelaksanaan Technical Newsflash

REALITAS AUDIT UMUM DAN INVESTIGASI PADA LEMBAGA PERKREDITAN DESA I Nyoman Darmayasa
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.07

Abstrak – Realitas Audit Umum dan Investigasi pada Lembaga Perkreditan DesaTujuan Utama – Penelitian ini berupaya untuk memahami kondisi nyata audit umum dan investigasi pada lembaga perkreditan desa.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Informan penelitian ini adalah sejumlah pelaku dan praktisi lembaga perkreditas desa.Temuan Utama – Penelitian ini menemukan adanya keseimbangan vertikal parahyangan pada lembaga perkreditas desa dengan berorientasi nonlaba. Selain itu, terdapat keseimbangan horizontal pawongan yang tercermin kepada kepatuhan terhadap kepatuhan pada standar akuntansi keauangan dan adopsi teknologi support decision system. Pada sisi lainnya, harmonisasi hubungan vertikal dan horizontal mewajibkan adanya audit umum, sedangkan disharmonisasi kedua hubungan tersebut mewajibkan adanya audit investigasi.Implikasi Teori dan Kebijakan – Penelitian ini membuktikan relevansi teori agensi yang disesuaikan dengan karakteristik entitas komunitas. Implikasi pada kebijakan sebagai referensi peninjauan kebijakan dan prosedur pengelolaan entitas komunitas.Kebaruan Penelitian – Penelitian ini menawarkan kondisi dan kriteria audit umum dan investigasi suatu entitas komunitas dengan nilai lokalitas. Abstract – Reality of General and Investigation Audit in Village Credit InstitutionsMain Purpose – This study seeks to understand the actual condition of general audits and investigations at village credit institutions.Method – This study uses a qualitative descriptive method. The informants of this study are several actors and practitioners of village credit institutions.Main Findings – This study finds a vertical balance of “parahyangan” in village credit institutions with a non-profit orientation. In addition, a horizontal balance of “pawongan” is reflected in compliance with financial accounting standards and the adoption of technology-support decision systems. On the other hand, the harmonization of vertical and horizontal relationships requires a general audit, while the disharmony of the two relationships requires an investigative audit.Theory and Practical Implications – This study proves the relevance of agency theory adjusted to the characteristics of community entities. Implications on policies as a reference for reviewing policies and procedures for managing community entities.Novelty – This study offers conditions, general audit criteria, and investigations of a community entity with a locality value.

PARADIGMA INTERPRETIF PADA PENELITIAN AKUNTANSI INDONESIA I Nyoman Darmayasa; Yuyung Rizka Aneswari
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Paradigma Interpretif pada Penelitian Akuntansi Indonesia. Tujuan penelitian ini adalah untuk memperdalam pemahaman mengenai Penelitian Akuntansi Interpretif (PAI), memberikan penjelasan mengenai keunggulan dan keterbatasan PAI dan menelisik kurangnya PAI di Indonesia berdasarkan penelitian yang terbit pada SNA, SNAV (2013-2015), dan jurnal akuntansi terakreditasi nasional (2012-2014). Penelitian menggunakan metode studi kasus. Penelitian menunjukkan bahwa praktik akuntansi yang berkaitan dengan manusia, budaya dan agama merupakan alasan bahwa paradigma interpretif merupakan metode penelitian yang tepat. Namun, jumlah PAI di Indonesia sangat rendah dibandingkan dengan dominasi penelitian positif. Abstract: Interpretive Paradigm on Indonesia Accounting Research. The objectives of this study is to deepen our understanding about Interpretive Accounting Research (IAR) and provide brief explanation about advantages and limitations of IAR and investigate the lack of IAR in Indonesia according to research published in SNA, SNAV (2013-2015), and national accredited accounting journal (2012-2014). Research was conducted case study method. The research found that accounting practises are closely related to human, environment, culture and religion are the reason that the interpretive paradigm is an appropriate research method. But the number of IAR in Indonesia is very low when compared with the dominance of positive research.

Co-Authors A A Bagus S I Achsin, H.M. Aji Dedi Mulawarman Apriliani, Putu Ayu Dewi Uliasari Bagus Putra Wibawa Cahyani, Gusti Ayu Made Diva Dewa Made Mahayana Dito Rozaqi Arazy Hanif Yusuf Seputro Hardika, N S Hartana, Ni Putu Diva Mahayanti Giri Hermawan, Karina Nur Aliya I Dewa Made Partika I Kadek Yoga Sanjaya I Ketut Parnata I Made Adhi Wirayana I Made Agus Putrayasa I Made Bagiada I MADE SUDARMA I N Mandia I Nyoman Mandia I W Purwanta Ketut Nurhayanti Ketut Nurhayanti Luh Nyoman Chandra Handayani Made Sudarma Mandia, I Nyoman Meri Tiar Dwi Absari, Ni Kadek Ni Kadek Meri Tiar Dwi Absari Ni Ketut Utami Dewi Ni Komang Urip Krisna Dewi Ni Luh Putri Setyastrini Ni Luh Putri Setyastrini Ni Made Nina Adriana Dhamayanti Ni Nengah Lasmini Ni Nyoman Harini Puspita Ni Nyoman Harini Puspita Ni Wayan Desy Widhi Utami Ni Wayan Yellow Prinsis Dayani Nufera L D Putriyani, Ni Putu Anindia Putu Adi Suprapto Putu Adi Suprapto Sumantri, Siska Maretha Novia Wibawa, Bagus Putra Yusdita, Elana Era Yuyung Rizka Aneswari Yuyung Rizka Aneswari Yuyung Rizka Aneswari Yuyung Rizka Aneswari, Yuyung Rizka

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