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All Journal Buletin Udayana Mengabdi 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 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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EFEKTIVITAS PEMUNGUTAN PAD DAN KONTRIBUSINYA PADA PENDAPATAN DAERAH Sonia Wina Laksmi; 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

Regional autonomy is authority of local governments to explore its potential improve the fiscal capacity the capital the regional administration. PAD is one of the sources of financing of the most important areas to promote and develop areas interest to many people. PAD is expected to provide largest contribution the Local Revenue. This study aims to determine effectiveness and contribution revenue collection at Regional Income Gianyar regency. Data collection methods used were nonparticipant observation. The variable in this study is the ratio the effectiveness and contribution ratio. Based on the analysis, the effectiveness revenue collection in Gianyar years 2009-2013 based effectiveness ratio of 115.20 percent can be categorized very effective, and the ratio of the contribution in 2009 amounted to 15.79 per cent, in 2010 amounted to 19.90 per cent, belong the category of less good, than in 2011-2013 amounted to 23.75 percent, 24.50 percent, and 25.60 were classified categories
PENGARUH KUALITAS PELAYANAN, PEMERIKSAAN PAJAK, PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK RESTORAN Inten Pratiwi Sucandra; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 16 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

Taxpayer compliance restaurants in the Badung regency has an important role to increase local revenues, because taxes restaurants in the Badung regency has a great potential for optimized acceptance. The purpose of this study was to determine the effect of service quality, tax audits, tax knowledge and tax penalties on taxpayer compliance restaurant. Methods of data collection in this study using survey method through a questionnaire. The samples used were 90 taxpayers restaurant which is calculated using the formula slovin the sampling method used is proportionate stratified random sampling. The data analysis technique used is multiple linear regression analysis. The results showed that the quality of service, tax audits, tax knowledge and tax penalties and significant positive effect on tax compliance restaurants in Department of Revenue/Pasedahan Agung Badung Regency.
PENGARUH ALOKASI BELANJA RUTIN DAN BELANJA MODAL PADA INDEKS PEMBANGUNAN MANUSIA I G A Agung Astia Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 14 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

Human Development Index (HDI) is an indicator that can be used measuring the welfare. The aim of this study is determine the effect of the allocation recurrent expenditure and capital expenditure on HDI at District/City Province Bali. This study uses quantitative approach using a form of associative and secondary data obtained through collecting data with non behavioral observation method form study documentation. Data of this study have passed the classic assumptions test and the suitability of the model test with Adjusted R2 value is 17.3%. The research data was processed using multiple linear regression analysis technique. The analysis showed that recurrent expenditure significantly and positive impact on the HDI while capital expenditure no significantly and negative impactt on the HDI. The failure of the capital expenditure affect HDI because in addition to the low amount of capital expenditures allocated in improving the welfare of society and the allocation of capital expenditures have not been implemented on target.
PENGARUH EFEKTIVITAS KEBIJAKAN SUNSET POLICY PADA PENERIMAAN PAJAK PENGHASILAN DI KANTOR PELAYANAN PAJAK PRATAMA BADUNG UTARA TAHUN 2008 A.A Istri Raka Purnamawati Ni Luh Supadmi
E-Jurnal Akuntansi Vol 2 No 2 (2013)
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

ABSTRAK Pengaruh Efektivitas Kebijakan Sunset Policy terhadap Penerimaan Pajak Penghasilan di Kantor Pelayanan Pajak (KPP) Pratama Badung Utara pada tahun pajak 2008. Tujuan penelitian ini adalah untuk mengetahui pengaruh efektivitas kebijakan sunset policy pada penerimaan pajak penghasilan di Kantor Pelayanan Pajak Pratama Badung Utara. Metode analisis data yang digunakan penelitian ini adalah metode analisis deskriptif kuantitatif yaitu metode pemecahan masalah dengan cara memberi deskripsi serta mengeksplorasi data-data yang diperoleh dalam penelitian. Sebelum melakukan analisis, terlebih dahulu dilakukan Uji Normalitas dan Uji Heterokedastisitas dengan menggunakan program SPSS (Statistical Product and Service Solutions). Hasil analisis secara statistik pengaruh efektivitas kebijakan Sunset Policy adalah berpengaruh positif dan signifikan terhadap tingkat penerimaan pajak yang ditunjukkan pada nilai Adjust R2 sebesar 39,1 persen. Ini Artinya semakin efektif kebijakan Sunset Policy, maka penerimaan pajak penghasilan semakin meningkat. Apabila kebijakan seperti ini terus  diselenggarakan maka target penerimaan pajak sesuai dengan yang diharapkan. KPP harus lebih banyak melaksanakan sosialisasi dan memberikan pelayanan yang baik kepada WP agar semua proses kewajiban pajak bisa berjalan dengan lancar. Kata kunci : Efektivitas Sunset Policy dan Penerimaan pajak
EFEKTIVITAS PEMUNGUTAN PAJAK HOTEL DAN RESTORAN PADA PEMERINTAH DAERAH KOTA DENPASAR Putu Intan Yuliartini; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 10 No 2 (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

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs independently. Denpasar City is one of the areas that implement decentralization policy and requires a lot of funds to finance local development. The biggest potential held in the Denpasar area of financing comes from tax expenditures hotels and restaurants and are expected to provide the largest contribution in the PAD. This study aims to determine the effectiveness of tax collection rate hotels and restaurants and their contribution to PAD Denpasar. Methods of data collection in this study is the observation nonparticipant. The variable in this study is the ratio of the effectiveness and contribution analysis. Data analysis in this study is a quantitative analysis. Based on the analysis, the average effective tax collection hotels and restaurants in the city of Denpasar years 2009-2013 amounted to 113.54 percent categorized as very effective, and the average contribution of tax revenue hotels and restaurants in the city of Denpasar in 2009 to 2013 by 32 , 27 percent of the category quite well.
Pengaruh Penerapan E-Filing pada Kepatuhan Wajib Pajak Badan dengan Biaya Kepatuhan Pajak sebagai Variabel Moderasi Kadek Katon Pranata; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 24 No 1 (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.v24.i01.p24

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan e-filing pada kepatuhan wajib pajak badan dengan biaya kepatuhan pajak sebagai variabel moderasi di KPP Pratama Tabanan. Populasi penelitian ini adalah seluruh wajib pajak badan yang terdaftar di KPP Pratama Tabanan tahun 2016. Metode penentuan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling. Jumlah sampel yang digunakan sebanyak 42 wajib pajak badan. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden dan diukur dengan skala likert. Metode analisis data dilakukan dengan regresi linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa variabel penerapan e-filing berpengaruh positif pada kepatuhan wajib pajak badan, sedangkan biaya kepatuhan pajak tidak mampu memoderasi pengaruh penerapan e-filing pada kepatuhan wajib pajak badan di KPP Pratama Tabanan Kata Kunci: e-filing, kepatuhan wajib pajak, biaya kepatuhan
PENGARUH TINGKAT HUTANG DAN KEPEMILIKAN MANAJERIAL TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR A.A Ayu Ganitri Putri; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 15 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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This study aims to determine whether the debt level and managerial ownership affect the persistence of earnings. Sampling method is purposive sampling nonprobability sampling. Data analysis method used is simple regression and multiple linear regression. Simple regression analysis was used to measure the effect of the profit for the year to next year's earnings, while the multiple linear regression analysis to examine the effect of the level of debt and managerial ownership on earnings persistence. The population in this study consisted of 132 companies listed in the Indonesia Stock Exchange and the beginning of the observation period 2011-2013. Number of sample companies that meet the criteria of the sample is 21, a manufacturing company with 63 the data of observation. Based on the analysis and hypothesis testing, showed that the leverage significantly influence the earnings persistence, while the managerial ownership has no effect on earnings persistence.
PENGARUH EFEKTIVITAS E-SPT MASA PPN PADA KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA DENPASAR BARAT Kadek Putri Handayani; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 4 No 1 (2013)
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

ABSTRAK Penelitian ini dimaksudkan untuk menjelaskan pengaruh efektivitas SPT elektronik       (e-SPT) pada kepatuhan Wajib Pajak Badan dalam melaporkan SPT Masa PPN di KPP Pratama Denpasar Barat. Melalui metode accidental sampling ditentukan 94 responden yang akan ditetapkan sebagai sampel guna memperoleh data primer dengan instrumen kuesioner. Hasil penelitian dengan menggunakan teknik analisis regresi linier sederhana menunjukkan bahwa efektivitas penerapan e-SPT Masa PPN berpengaruh positif dan signifikan pada kepatuhan Wajib Pajak Badan di KPP Pratama Denpasar Barat Kata Kunci: e-SPT, efektivitas, kepatuhan
Pengaruh Pelatihan Pasar Modal, Persepsi Mahasiswa, Modal Minimal dan Hubungan Pertemanan pada Minat Berinvestasi Ida Bagus Putu Pramana Putra; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 27 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.v27.i02.p12

Abstract

The purpose of this study was to determine the effect of Capital Market Training, Student Perception, Minimum Capital and Friendship Relationships on Interest in Investing. This research was conducted at the Faculty of Economics and Business, University of Udayana Economics for Accounting S1 students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula for known populations. The sample amounted to at least 75 respondents who were active students of the 2015 class and had taken capital market theory courses. Data used in this study is quantitative, in the form of the results of answers by respondents stated in the form of numbers from questionnaires measured using a Likert scale. The results of the analysis show that, minimum capital has a negative effect on investment interest and capital market training, student perceptions, friendship relations have a positive effect on investment interest. Keywords: Capital market training, student perceptions, minimal capital, friendship, interest in investing
ANALISIS PENGARUH BETA TERHADAP RETURN SAHAM PERIODE SEBELUM DAN SAAT KRISIS GLOBAL (Studi Pada Perusahaan Perbankan di BEI) Ni Nyoman Devi Septiani; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 7 No 1 (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

ABSTRAK Return dan risiko adalah pertimbangan investor berinvestasi di pasar saham. Risiko merupakan risiko sistematis yangdiproksi dengan beta. Tujuan penelitian adalah untuk mengetahui pengaruh beta terhadap return periode sebelum dan saat krisis global, serta mengetahui apakah terdapat perbedaan rata-rata return pada kedua periode tersebut. Teknik analisis adalah regresi dan uji T sampel berpasangan.Hasil penelitian membuktikan beta tidak berpengaruh signifikan terhadap return saham, baik periode sebelum maupun saat krisis global. Tidak terdapat perbedaan rata-rata return antar kedua periode,menunjukkan bahwa return saham di pasar modal Indonesia tidak terkena dampak krisis global. Kata kunci: beta, krisis global, return, risiko sistematis
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 Dhear Sari Artana, Putu Dr. Ida Bagus Nyoman Sudria,M.Sc . Febby Dwi Paramitha Gde Agus Surya Cahyadi 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 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 Wahyuni Merta Sari 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 Mayra Pradnya Dewi 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 Sonia Wina Laksmi Sriartini, Ni Putu Putri Wika, I Made WIWIK ANDRYANI