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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Prosiding Seminar Nasional MIPA Jurnal Pendidikan Kimia Indonesia BISMA (Bisma dan Manajemen) Jurnal Notariil Jurnal Samudra Ekonomi dan Bisnis Muhasabatuna: Jurnal Akuntansi Syariah BISMA (Bisnis dan Manajemen) Berita Kedokteran Masyarakat Business Management Innovative: Journal Of Social Science Research Jurnal Ekonomi dan Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Commerce, and Management Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership E-JURNAL AKUNTANSI
Ni Luh Supadmi
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Kesadaran WP, Pelayanan Fiskus, Sanksi Pajak, dan Tax Amnesty Pada Kepatuhan WPOP I Gusti Putu Agung Darma Wicaksana; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 27 No 3 (2019)
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.2019.v27.i03.p15

Abstract

This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number of samples taken is 100 taxpayers. The method used is nonprobability sampling, with a purposive sampling technique. Data collection is done by distributing questionnaires and nonparticipant observations. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the awareness of taxpayers, tax authorities, tax sanctions, and tax amnesty had a positive effect on the compliance of individual taxpayers at Tabanan Primary Tax Office. The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office. Keywords: Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance
PENGARUH KARAKTERISTIK PERUSAHAAN DAN BEBAN IKLAN PADA TINDAKAN PENGHINDARAN PAJAK I Made Yogi Pradnyana Sugitha; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 17 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to demonstrate empirically the effect of company characteristics and advertising expenses at tax avoidance measures. Characteristics measured by the company's liquidity, leverage, profitability, company size, and earnings quality. The population in this study were 126 companies listed in Indonesia Stock Exchange 2010-2014. The sampling technique used was purposive sampling, so he found the number of observations of 130 observations that meet the criteria of the sample. The data analysis technique used to test the hypothesis in this study is multiple linear regression analysis. The results showed that the variable size of the company has a negative influence on ETR. Variable liquidity, earnings quality, and advertising expenses had a positive influence on ETR, while variable leverage and profitability no effect on ETR. 
Pengaruh Ukuran KAP, Audit Fee, dan Audit Tenure pada Agresivitas Pajak I Gede Suyadnya; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 21 No 2 (2017)
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.2017.v21.i02.p010

Abstract

Agresivitas pajak adalah tindakan agresif terhadap pajak untuk meminimalkan pembayaran pajak baik melalui penghindaran pajak (tax avoidance) maupun penggelapan pajak (tax evasion). Data penerimaan perpajakan di Indonesia menunjukkan badan usaha di Indonesia agresif terhadap pajak, dibuktikan dengan menurunnya persentase penerimaan pajak tahun 2011-2015. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran KAP, audit fee, dan audit tenure pada agresivitas pajak dengan menggunakan firm size dan jenis perusahaan sebagai variabel kontrol. Kegunaan penelitian secara teoritis, dapat memberikan bukti secara empiris mengenai Theory of Planned Behavior dalam menjelaskan pengaruh ukuran KAP, audit fee, dan audit tenure pada kemungkinan manajemen perusahaan melakukan agresivitas pajak. Secara praktis dapat memberikan kontribusi pemikiran sebagai pertimbangan kepada dewan komisaris perusahaan dalam mengawasi tindakan manajemen perusahaan khususnya dalam hal perpajakan. Penelitian ini merupakan penelitian kuantitatif yang berbentuk asosiatif. Penelitian ini memakai (-GAAP ETR) untuk mengukur agresivitas pajak dan dilakukan di perusahaan yang terdaftar di Indeks Kompas 100 Bursa Efek Indonesia periode tahun 2013-2015. Metode pengumpulan data dalam penelitian ini menggunakan metode observasi non partisipan. Jumlah sampel yang digunakan adalah 26 perusahaan. Metode penentuan sampel yang digunakan adalah metode non probability dengan teknik purposive sampling. Data penelitian dianalisis dengan menggunakan regresi linier berganda. Berdasarkan hasil analisis, penelitian ini menunjukkan bahwa ukuran KAP berpengaruh positif dan signifikan pada agresivitas pajak, audit fee berpengaruh negatif dan signifikan pada agresivitas pajak, dan audit tenure tidak berpengaruh pada agresivitas pajak.
Pengaruh Pertumbuhan Ekonomi dan Inflasi Pada Penerimaan PPN (Studi Kasus Pada Kantor Pelayanan Pajak Se-Bali) Putu Vilia Puspitha; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 22 No 2 (2018)
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.2018.v22.i02.p26

Abstract

Value Added Taxis one of the second largest tax revenue of the tax system. This studyaims to determineand test empirically the influenceof economic growth and inflation to the revenue valueaddedtax. ThisresearchwasconductedatTaxOffice of Bali during the period 2012-2016. The number of samples under study 8 Tax Office. The methodofdetermining thesample using non probability sampling method withsaturatedsampling technique, that is the entire population is sampled. Data collectionwas donethrough documentation. The analysistechniqueused is multiple linear regression analysis. Basedontheresultsof theanalysis,concludedthat economic growth has apositive effectonvalue added tax revenue. Inflation has no effect on the revenue of value addedtax. Keyword: Economic growth, inflation, value added tax.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN DAN KEGUNAAN PADA IMPLEMENTASI SAK ETAP (STUDI EMPIRIS PADA UKM DI DENPASAR UTARA) Aditya Pradipta; Ni luh supadmi
E-Jurnal Akuntansi Vol 13 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) is published with the aim to facilitate the users in applying accounting principles, which is still less appropriate when using GAAP generally accepted. SAK ETAP is expected to accommodate the needs of reporting standards on Small and Medium Enterprises (SMEs) in financial reporting that is easy, transparent, and accountable. Since the enactment of SAK ETAP, the perception of the various parties came in response to the level of effectiveness, efficiency, level of convenience and usefulness (usefulness) for the new standard so interesting to study. Samples that have been will be analyzed using multiple linear regression. The number of samples used were 100 SME units in North Denpasar. The results show that there is a positive and significant impact Perceived Ease of Use and Usefulness at SAK ETAP implementation. Results of this study are expected to provide further information to investigators about the perception in the implementation of ETAP SAK.
PENGARUH PEMERIKSAAN PAJAK, KESADARAN, KUALITAS PELAYANAN PADA TINGKAT KEPATUHAN WAJIB PAJAK BADAN I Gusti Agung Cahaya Shinta Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 9 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Examination of a fence guards to remain on the taxpayer corridor tax rules and tax authorities in carrying out their duties not only for formality activities, but also to strengthen the validity of the transaction and legal compliance with applicable law in order to remain obedient taxpayer in carrying out the rights and tax obligations purpose of this study is to determine the effect of tax audits, awareness, quality of service at the level of tax compliance in KPP Madya Agency Denpasar. This research was conducted in KPP Madya Denpasar with 100 respondents listed the Taxpayer, the random sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of this study indicate that the tax audit, awareness, and service quality has a positive effect on the level of compliance of the Taxpayer by 78 percent and the remaining 22 percent is influenced by other variables that are not included in the research model.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Pada Kinerja Keuangan Pemerintah Daerah Cok Istri Nilam Kencana Ningrat; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 29 No 2 (2019)
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.2019.v29.i02.p15

Abstract

This study aims to determine the effect of Regional Original Income and Capital Expenditures on Local Government Financial Performance. This research was conducted in 38 Regional Organizations (OPD) found in Gianyar Regency. This study uses secondary data, namely the report on the realization of the APBD in 2015-2017. Sampling uses a saturated sample technique. OPD selected as a sample of 36 OPDs. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of data analysis shows that the Regional Original Income variable has a positive and significant effect on the financial performance of local governments, while the capital expenditure variable has a negative and significant effect on the financial performance of local governments. Keywords : Regional Original Income; Capital Expenditure; Financial Performance.
Analisis Potensi Pajak Restoran dan Kontribusinya pada Pendapatan Asli Daerah Kabupaten Badung Desak Made Wulandewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p08

Abstract

The purpose of this study is to determine the potential and contribution of restaurant tax in Kuta district as a source of PAD in Badung Regency. This research was conducted in 73 restaurants, 11 restaurants and 4 bars in Kuta District with the method of determining the probability sampling method, namely simple random sampling. Data collection is done by non-participant observation and questionnaires. The analysis technique used is quantitative descriptive. Based on the results of the study, it is known that the potential for restaurant tax in Kuta District is in a very stable (optimistic) condition of 77,787,570,060 rupiahs. In a stable (moderate) economic condition the target was set at 29,429,630,673 rupiahs and in an economic condition that was less stable (pessimistic) at 25,929,190,020 rupiahs. The contribution of restaurant taxes in Kuta district from the number of samples that researchers used in this study amounted to 0.55 percent of the revenue of Badung Regency PAD. Keywords: Potential; Contribution; Local Original Revenue.
PENGARUH KESADARAN, KUALITAS PELAYANAN, SANKSI DAN PEMAHAMAN PERATURAN PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL Ida Bagus Adinata Kusuma; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 17 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research aims to determine the influence of the taxpayer awareness, quality of service, tax penalties and understanding of tax laws on taxpayer compliance. This research was conducted in Klungkung regency. The population in this study are all taxpayers effective hotel in the Department of Finance and Asset Management Revenue Klungkung regency. The number of samples in this study were 60 respondents, the sampling method used was accidental sampling. Collecting data using questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that awareness of taxpayers, quality of service, tax penalties and understanding the tax laws and significant positive impact on taxpayer compliance in Klungkung regency.
Analisis Potensi, Efektivitas Pemungutan, dan Kontribusi Pajak Hotel pada Pendapatan Asli Daerah Putu Cahya Pramadya Utami; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p03

Abstract

The purpose of this study was to determine the magnitude of the potential, effectiveness of collection, and hotel tax contributions in the District of South Kuta as a source of PAD in Badung Regency. This research was conducted at 54 star hotels, 50 jasmine hotels, and 88 tourist lodges in South Kuta District with the method of determining the sample of simple random sampling. Data collection was carried out through non-participant observation and surveys. The analysis technique used is quantitative descriptive. Based on the results of the study found the magnitude of the hotel tax potential in the District of South Kuta, amounting to 1,857,185,535,800 rupiah. The effectiveness of tax collection is 66 percent and classified as less effective. The contribution of hotel taxes in Kuta Selatan District is 10 percent of Badung Regency's PAD revenue. Keywords: Potency; Effectiveness; Contribution; PAD.
Co-Authors A. A. Ayu Nur Cintya Apsari A.A Ayu Ganitri Putri Aditya Pradipta Ahmad Taufik Andrik Aprilyanto Setiawan Cok Istri Nilam Kencana Ningrat Dea Ayu Heggar Rinjani Charal Desak Made Wulandewi Devi Pramesti Dewi, Ni Putu Mayra Pradnya Dhear Sari Artana, Putu Dr. Ida Bagus Nyoman Sudria,M.Sc . Febby Dwi Paramitha Gede Rudi Harta Pratama Giri Gusti Ayu Putu Eka Dewi Prihantari I Dewa Agung Gede Krisna Naradipa I Dewa Ayu Trisna Payani I Dewa Gede Dharma Suputra I G A Agung Astia Dewi I Gde Ary Wirajaya I Gede Ambara Cita I Gede Putu Aditya Paramananda Krisna I Gede Suyadnya I Gusti Agung Cahaya Shinta Dewi I Gusti Agung Gede Pradana I Gusti Ayu Diah Lestari I Gusti Ayu Padma Widyari I Gusti Lanang Wiratma I Gusti Ngurah Agung Putra Agniveda I Gusti Ngurah Febriana Putra I Gusti Putu Agung Darma Wicaksana I Ketut Jati I Made Yogi Pradnyana Sugitha I Nyoman Andi Susena I Nyoman Putu Budiartha I Nyoman Putu Budiartha I.D.G.D. Suputra Ida Ayu Adinda Prabawati Ida Ayu Candra Yunita Sari Ida Ayu Gardynia Anjelina Ida Bagus Adinata Kusuma Ida Bagus Putu Pramana Putra Ida Bagus Surya Cahyadi Luhur Inten Pratiwi Sucandra K. Budiartha Kadek Anggi Sintya Dewi Kadek Karya Dwi Jayanti Kadek Katon Pranata Kadek Putri Handayani Ketut Mahardika Luh Maharani Merta Luh Maharani Merta Luh Putu Sudini Luh Putu Sudini Made Astari Pradnya Dewi Maria M Ratna Sari Maria Meiatrix Ratna Sari Muhammad Emil Ibrahim N.L.S. Widhiyani Ni Kadek Jesika Diva Yanthi Ni Kadek Yuliani Utari Ni Ketut Rasmini Ni Komang Linda Lestari Ni Komang Norma Nita NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Priska Sri Utami Ni Luh Putu Yunika Antari Ni Made Lisa Rusmayani Ni Nyoman Devi Septiani Ni Nyoman Wirastiyanti Paulina Ni Putu Atik Widiastini Ni Putu Dwi Eka Rini Sugiarthi Ni Putu Mita Ardiyanti Ni Putu Wina Purnama Dewi Nova Dewi, I Luh Nyoman Judarmita Putu Agustini Eka Pratiwi W. Putu Cahya Pramadya Utami Putu Desy Ari Paramitha Putu Intan Yuliartini Putu Nirmala Chandra Devi Putu Rara Susmita Putu Surya Pratiwi Putu Vilia Puspitha Ramiati, Ni Made Rifa Alfiandi Sari, Ni Kadek Wahyuni Merta Sonia Wina Laksmi Sriartini, Ni Putu Putri Wika, I Made WIWIK ANDRYANI