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All Journal Krisna: Kumpulan Riset Akuntansi Forum Manajemen
I Gusti Gde Oka Pradnyana
STIMI Handayani Denpasar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KESADARAN, PENGETAHUAN DAN PEMAHAMAN SERTA PERSEPSI WAJIB PAJAK SEBAGAI DETERMINAN KEMAUAN MEMBAYAR PAJAK I Gusti Gde Oka Pradnyana; I Made Purba Astakoni
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

The aim of this study ; to examine the effect of awareness of paying taxes on the willingness to pay taxes; test the influence of knowledge and understanding on the willingness to pay taxes and test the influence of taxpayer perceptions on the willingness to pay taxes. This research using survey method with closed questionnaire instrument with respondents as much as 62 employees PDAM Tirta Mangutama Badung regency. Analysis of research data using SEM analysis with Partial Least Square (PLS) approach. The results showed the influence of awareness of paying taxes on the willingness to pay a significant positive tax. Means the higher awareness to pay taxes the willingness to pay higher taxes also. The influence of knowledge & understanding of taxpayers on the willingness to pay taxes have a positive effect is not significant on the willingness to pay taxes. The influence of the taxpayer's perception on the willingness to pay taxes on the willingness to pay positive and significant taxes. Means the higher the taxpayer's perception of tax rules the willingness to pay higher taxes as well. Keywords: willingness to pay taxes, awareness of paying taxes, knowledge and understanding of tax regulations, and a good perception of the effectiveness of the tax system.
STRUKTUR DAN SISTEM PEMBANGUNAN EKONOMI INDONESIA MASA ORDE BARU Ida Bagus Gede Udiyana; I Gusti Gde Oka Pradnyana; Ni Nyoman Seri Astini
Forum Manajemen STIMI Handayani Denpasar Vol 6 No 1 (2008): Jurnal STIMI Vol. 6 No. 1 - 2008
Publisher : Forum Manajemen STIMI Handayani Denpasar

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This article analyse the structure and economic development system of indonesia of Orde baru period. The analysis is concerned at economic structure of indonesia, policy, failure and efficacy indonesian economic development of Orde period. This article represent the result of library research, therefore the data is secondary data in the form of books, journal and newspaper. This analysis is using the descriptivetechnique analysis by depicting all related variable with the purpose of writing, then studied in response to raised problems.
STRUKTUR DAN SISTEM PEMBANGUNAN EKONOMI INDONESIA MASA ORDE BARU: STRUKTUR DAN SISTEM PEMBANGUNAN EKONOMI INDONESIA MASA ORDE BARU Ida Bagus Gede Udiyana; I Gusti Gde Oka Pradnyana; Ni Nyoman Seri Astini
Forum Manajemen Vol 6 No 1 (2008): Jurnal STIMI Vol. 6 No. 1 - 2008
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v6i1.281

Abstract

This article analyse the structure and economic development system of indonesia of Orde baru period. The analysis is concerned at economic structure of indonesia, policy, failure and efficacy indonesian economic development of Orde period. This article represent the result of library research, therefore the data is secondary data in the form of books, journal and newspaper. This analysis is using the descriptivetechnique analysis by depicting all related variable with the purpose of writing, then studied in response to raised problems.
Co-Authors Astakoni, I Made Purba Ni Nyoman Seri Astini