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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Widyagama National Conference on Economics and Business (WNCEB) International Journal of Accounting & Finance in Asia Pasific Jurnal Inovasi Akuntansi Society SENEMA
Ni Luh Gde Novitasari
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Tanda Bahaya Kepribadian Pemicu Penipuan Putu Wenny Saitri; Ni Putu Yuria Mendra; Ni Luh Gde Novitasari
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.731

Abstract

The persistent issue of substantial losses due to fraud has heightened interest in exploring factors contributing to fraudulent behavior, with limited focus on the role of personality traits in fraud detection. This study investigates six personality traits—wrath, envy, attachment, pride, desire, and greed—that may influence an individual’s propensity for fraud. Using data collected through questionnaires distributed to microfinance institutions in Bali, a region experiencing a high prevalence of fraud cases, the study employs factor analysis to identify the contribution of these traits to fraudulent intentions. The findings reveal that wrath is the most significant predictor, followed by envy, attachment, pride, desire, and greed. The study underscores the practical implications of integrating personality assessments into organizational processes to enhance fraud detection and mitigation. This research offers a novel approach to understanding and addressing fraud in organizational settings by emphasizing personality traits as predictors of fraudulent intentions.
KEKUATAN KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT KABUPATEN BADUNG Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti; Ni Putu Rina Apriyandini
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.332-346

Abstract

Taxes are contributions made by the people to the state treasury based on law, enforceable without receiving any direct tangible benefits in return, and are used to cover general expenses. Taxpayer compliance reflects tax revenue through periodic and annual tax payments and reporting. Taxpayer compliance demonstrates adherence and awareness of tax compliance. The purpose of this study was to determine the effect of taxpayer awareness, tax rates, tax sanctions, and tax socialization on taxpayer compliance. The purpose of this study was to determine whether the drive-thru system moderated the influence of taxpayer awareness, tax rates, tax sanctions, and tax socialization on taxpayer compliance at the Badung Regency Samsat Office. This study analyzed the effect of taxpayer awareness, tax rates, tax sanctions, and tax socialization on motor vehicle taxpayer compliance, with the drive-thru system acting as a moderator at the Badung Regency Samsat Office. Using moderated regression analysis, data were collected via questionnaire from 100 motor vehicle taxpayer respondents (accidental sampling). The analysis technique used was moderated regression, analyzed using SPSS. The results showed that taxpayer awareness, tax rates, tax sanctions, and socialization had a significant positive effect on taxpayer compliance. The drive-thru system strengthens tax rates, sanctions, and socialization, but does not moderate taxpayer awareness. The model explains 68.2% of the variation in compliance.
IMPLEMENTASI CORETAX DALAM PELAPORAN SURAT PEMBERITAHUAN TAHUNAN ORANG PRIBADI DI KANTOR PELAYANAN PAJAK DENPASAR TIMUR Ni Luh Gde Novitasari; Dewa Ayu Sutri Sundari Putri
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Pengabdian masyarakat ini dilaksanakan dengan tujuan untuk mendukung implementasi sistem Coretax dalam pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi karyawan dengan satu bukti potong di Kantor Pelayanan Pajak Pratama Denpasar Timur tahun pajak 2025. Latar belakang kegiatan ini didasari oleh adanya transformasi digital perpajakan dari sistem DJP Online ke Coretax yang menuntut wajib pajak untuk beradaptasi dengan adanya sistem baru, sementara masih banyak wajib pajak yang belum memahami tata cara penggunaannya. Metode pelaksanaan kegiatan dilakukan melalui asistensi atau pendampingan langsung kepada wajib pajak, meliputi aktivasi akun Coretax, pengarahan layanan sesuai jenis pelaporan, serta bantuan dalam pengisian dan pelaporan SPT Tahunan. Selain itu, kegiatan ini juga mencakup edukasi kepada wajib pajak terkait kewajiban perpajakan dan penggunaan sistem Coretax. Hasil dari kegiatan pengabdian menunjukkan bahwa program ini mampu membantu meningkatkan pemahaman dan kepatuhan wajib pajak dalam melaporkan SPT Tahunan. Kegiatan ini juga memberikan kontribusi dalam meningkatkan efektivitas pelayanan di KPP, khususnya dalam mengelola antrian dan memberikan arahan kepada wajib pajak. Meskipun demikian, masih ditemukan beberapa kendala, seperti kurangnya pemahaman awal wajib pajak terhadap sistem Coretax dan tingginya jumlah wajib pajak yang datang ke kantor pelayanan. Secara keseluruhan, pengabdian masyarakat ini memberikan dampak positif dalam mendukung implementasi Coretax sebagai bagian dari transformasi digital perpajakan di Indonesia, serta membantu meningkatkan kualitas pelayanan dan kepatuhan wajib pajak.
Co-Authors Anak Agung Istri Indah Tiksnawati Dewa Ayu Sutri Sundari Putri Gde Herry Sugiarto Asana Gine Das Prena Ida Ayu Gede Ari Suartini Ni Kadek Siska Trisnawati Ni Luh Putu Sandrya Dewi Ni Luh Putu widhiastuti, Ni Luh Putu Ni Luh Sri Arnadi Ni Made Arik Julianti Ni Putu Ayu Riskiani Ni Putu Rina Apriyandini Ni Putu Yuria Mendra Ni Wayan Purwaningsih Putu Kepramareni Putu Wenny Saitri Si Ayu Herlina Puspita Dewi Wiwin Leony Bidari