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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Journal Publicuho JIA (Jurnal Ilmiah Akuntansi) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Riset Akuntansi Aksioma JAIM (Jurnal Abdi Masyarakat) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Artha Satya Dharma Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Warmadewa E-JURNAL AKUNTANSI
Cokorda Krisna Yudha
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Kepatuhan Wajib Pajak Pasca Aturan PP No 23 Tahun 2018 pada UMKM Ekowisata Desa Singapadu Cokorda Krisna Yudha; Cok Istri Ratna Sari Dewi
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p13

Abstract

This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still very low compared to the total number of SMEs in Indonesia. Socialization and taxpayer knowledge are the main factors that affect taxpayer compliance given the large potential of MSEs in contributing to tax revenue. This study used qualitative research methods. The results showed the taxpayer compliance rate post government regulation No. 23/2018 in Singapadu village reached 85 percent. The lack of socialization lead to taxpayer knowledge about the regulation is not widely known by SMEs in the village. Keywords: Taxpayer Compliance; Government Regulation No. 23/2018; SMEs.
Pengetahuan Perpajakan, Kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak Sebagai Pemediasi Sarah Septyana; Putu Budi Anggiriawan; Cokorda Krisna Yudha
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p04

Abstract

The research aims to determine the effect of knowledge of taxation on taxpayer compliance with taxpayer awareness as a mediating variable. The analysis technique used is path analysis using SPSS software. The research population was individual taxpayers registered at North Badung KPP Pratama totaling 101,577 taxpayers and 100 people as a sample. The sampling method is using the nonprobability sampling method. Data collection method by distributing questionnaires to 100 individual taxpayers. The results of the study stated that knowledge of taxation had an effect on taxpayer awareness, taxpayer awareness had an effect on taxpayer compliance, and knowledge of taxation had had an effect on taxpayer compliance, while taxpayer awareness could not mediate the influence of tax knowledge on taxpayer compliance. Keywords: Tax Knowledge; Taxpayer Compliance; Taxpayer Awareness.
The Effect of Auditor Competence, Independence, And Experience on Audit Quality in Public Accounting Firm (KAP) in Bali Province HENDRAWAN, I Made Toni Hendrawan; SANJAYA, I Gusti Ngurah; YUDHA, Cokorda Krisna
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i3.1402

Abstract

The purpose of this study is to determine the influence of auditor competence, independence, and experience on audit quality. This research was conducted at a Public Accounting Firm located in the Province of Bali. The population used in this study is all auditors who work in several Public Accounting Firms in Bali Province. The sampling method in this study is by using convenience sampling, which is as many as 80 respondents. The data collection method used in this study is in the form of a questionnaire. Data analysis technique using Partial Least Squares. The results of this study show that auditor competence has a significant positive effect on audit quality, auditor independence has a significant positive effect on audit quality and auditor experience has a significant positive effect on audit quality. It is hoped that the Public Accounting Firm in Bali Province, can direct auditors to take part in training programs or certification of the public accounting profession, can provide regular training that focuses on the implementation of independence and provide mentoring programs for senior auditors or KAP partners as mentors for junior auditors, so that they can learn from direct experience.
PKM Pemerdayaan Masyarakat Melalui Peningkatan Kapasitas Manajemen bagi Kelompok Pengerajin Uang Kepeng Kamasan Bali Cokorda Krisna Yudha; Ida Bagus Gede Indra Wedana Purba; Bayu Pasupati
Jurnal Pengabdian UNDIKMA Vol. 3 No. 3 (2022): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i3.6039

Abstract

This community service program aims to increase partners' understanding and ability to prepare financial reports, taxation, and marketing strategies in the digital era. The method of implementing the service program was to carry out counseling. The implementation of activities was divided into six stages: situation analysis, formulating problems, proposing several solutions, designing programs, implementing programs, evaluating program results, and reporting. The partner of this program was the owner and craftsman of the kepeng money at UD Kamasan Bali. The instruments of this program were questionnaires and interviews. The service activity results showed that (1) there was an increased understanding of preparing financial statements based on SAK EMKM, (2) partners complied with applicable tax rules and could report Individual Taxpayers' Period and Annual Tax Returns (SPT), and (3) partners could use digital media properly and maximize the use of product e-catalogs.
Co-Authors A.A Pt. Agung Mirah Purnama Sari Cok Istri Ratna Sari Dewi Gede Sanjaya Adi Putra HENDRAWAN, I Made Toni Hendrawan I Gst. B. Ngr. P. Putra I Gusti Agung Ayu Kartika Dewi I Gusti Agung Prama Yoga I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Sanjaya I Gusti Ngurah Sanjaya, I Gusti Ngurah I Made Chandra Mandira I Made Wianto Putra Ida Bagus Gde Indra Wedhana Purba Ida Bagus Gede Indra Wedana Purba Ida I Dewa Ayu Manik Sastri Jayanti, Luh Gede Pande Sri Eka Komang Adi Kurniawan Saputra Luh Putu Lusi Setyandarini Surya Mas Manik Sastri, Ida Ayu Mas Manik Sastri, Ida I Dewa Ayu Ni Luh Putu Indiani Ni Made Dita Cahyani Ni Nyoman , Purnamita Sanjiwani1 Pasupati, Bayu Putra, I Gst. B. Ngr. P. Putra, I Made Wianto Putra, I Putu Iwan Pramana Putu , Mellyani Apriliadewi Putu Budi Anggiriawan Santini, Ni Made Sarah Septyana Sari, A.A Pt. Agung Mirah Purnama Surya, Luh Putu Lusi Setyandarini