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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Journal Of Business, Finance, and Economics (JBFE) International Journal of Management Research and Economics International Journal of Economics, Commerce, and Management Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business E-Jurnal Akuntansi
Ni Ketut Lely Aryani Merkusiwati
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Mengikuti Tax Amnesty di KPP Pratama Kota Denpasar Ni K Lely Aryani Merkusiwati; I Gusti Ayu Eka Damayanthi
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.042 KB) | DOI: 10.15408/akt.v11i1.8805

Abstract

Tax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenced by several factors taxpayer awareness, knowledge taxpayer, service tax authorities, and tax penalties. This study aimed to examine the effect of consciousness, knowledge taxpayer, service tax authorities, and tax penalties on the willingness to follow the tax amnesty. Samples in this study as many as 105 people registered taxpayers in east Denpasar and have followed the tax amnesty. The sample in this study was determined by convenience sampling method and slovin formula. Data collected using questionnaires and analysis technique is Multiple Linear Regression. Based on analysis awareness of the taxpayer, the consciousness taxpayer, knowladge taxpayer, the service tax authorities, and tax penalties positive effect on the willingness to follow the tax amnesty. 
Kualitas dan Kepuasan Pengguna Terhadap Sistem Informasi Akademik Berbasis Web I Gusti Ngurah Agung Suaryana; Eka Damayanthi; Lely Merkusiwati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.465 KB) | DOI: 10.24843/JIAB.2016.v11.i02.p03

Abstract

The purpose of this study is to evaluate the quality of web-based academic information system in FEB Unud and its impacts to users’ satisfaction. The users of this system are students, lectures, and academic staffs of FEB Unud. This study surveys the perception of students, lectures, and staffs and their satisfaction on the quality of the Academic Information System. The quality system includes three elements, namely the information quality, the system quality, and the service quality. The quality of this web-based academic information system is expected to affect the satisfaction of the users. For FEB Unud, the result of this study is expected to give the feedback for the faculty leaders in order to take further corrective measures. For other educational institutions, the study is expected to be a model of academic information system development.
Pengaruh Kepercayaan Kepada Pemerintah, Tarif Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi I Nyoman Toniarta; Ni Ketut Lely Aryani Merkusiwati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2802

Abstract

Penelitian ini bertujuan untuk meneliti dan menaksirkan bagaimana pengaruh kepercayaan terhadap pemerintah, tarif pajak, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Badung Selatan. Penelitian difokuskan pada 100 responden yang dipilih dari total populasi 294.806 wajib pajak orang pribadi yang terdaftar di KPP Pratama Badung Selatan. Peneliti menggunakan analisis regresi linier berganda sebagai teknik analisis data. Penelitian ini memperoleh hasil bahwa kepercayaan kepada pemerintah, tarif pajak, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Badung Selatan.
The Effect of Profitability, Leverage, and Company Size on Tax Avoidance : Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022 I Gede Ari Wiguna Prastya; Ni Ketut Lely Aryani Merkusiwati
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2650

Abstract

Tax avoidanceis an effort made to reduce the amount of tax paid by exploiting the weaknesses of tax regulations. The purpose of this study is to obtain empirical evidence regarding the influence of profitability, leverage, and company size on tax avoidance. The sampling method used is nonprobability sampling with purposive sampling technique. The number of samples obtained is 88 observation data. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that the profitability variable has a negative effect on tax avoidance, while leverage and company size do not affect tax avoidance.
PENGARUH TEKANAN KETAATAN, SENIORITAS AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Ni Ketut Riski Agustini; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 15 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

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

Abstract

Auditor is a profession that one of the duties carry out an audit of the financial statements, to carry out the task required an audit judgment. Audit judgment giving effect to the final conclusion. Performance audit the auditor in making the judgment is influenced by various factors. The purpose of this study was to examine the effect of adherence pressure, seniority auditor and time budget pressure on audit judgment. This study uses primary data were collected using a questionnaire as an instrument of data collection techniques that spread to the respondent. Respondents are auditors who worked on KAP in Bali listed on the Indonesian Institute of Certified Public Accountants. The sampling method using saturated sample. Number of questionnaires distributed as much as 87 questionnaires, while that may be used as further analysis of 50 questionnaires. The analysis technique used multiple linear regression analysis. Based on the analysis found that that pressure obedience and time budget pressure on audit judgment, whereas seniority auditor's judgment does not affect the audit.
Moderasi Perbedaan Opini terhadap Faktor-Faktor Kinerja Harga Saham pada Perusahaan Sektor Pariwisata Saat Pandemi Covid-19 I Gst Ayu Eka Damayanthi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p20

Abstract

An uncertain and crisis-prone economy has an impact on the capital market in Indonesia. This study aims to analyze the effect of profitability, leverage , liquidity and differences of opinion on stock price performance and the role of investors' differences of opinion in moderating the effect of profitability, leverage , and liquidity on stock price performance. The population in this study is the tourism sector companies listed on the Indonesia Stock Exchange. The number of research observations was 136 observations. Data analysis used moderated regression analysis. The results of the study of profitability and leverage have a positive effect on stock returns . Leverage which has no significant effect on stock returns . The results of this study also do not prove that differences in investor opinions moderate the effect of profitability, leverage , liquidity on stock price performance, possibly because tourism sector companies are not very favored by investors so that stock prices do not move much during the Covid-19 pandemic. Keywords: Profitability; Leverage; Liquidity; Stock Price Performance.
PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK Wayan Sugi Astana; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 18 No 1 (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

Abstract

Application of modern tax administration system which covers the areas of organizational structure, business processes and information technology and communications, human resource management and the implementation of good governance is government's attempt to increase the level of taxpayer compliance. In addition to tax administration system, awareness of the taxpayer is one of the factors that affect the level of tax compliance. The purpose of this study was determine the effect of application of modern tax administration system and awareness of the taxpayer in compliance with individual taxpayer in the Tax Office (KPP) Pratama Gianyar. Respondents in this study as many as 100 individuals taxpayer with accidental sampling technique. Methods of data analysis in this study using multiple linear regression analysis. The conclusion of this study is there is positive effect of the application of modern tax administration system and taxpayer awareness on individual taxpayer compliance in KPP Pratama Gianyar.
Kondisi Keuangan Memoderasi Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan dan Kepatuhan Wajib Pajak Selama Pandemi Covid-19 Ni Ketut Ayu Febriyanthi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p12

Abstract

Taxpayer compliance is a scientific discipline run by taxpayers in order to carry out their obligations in the field of taxation according to applicable regulations. The aim of the research is to obtain information regarding the effect of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic which is moderated by financial conditions. The number of samples taken using the slovin formula is 100 samples with simple random sampling technique. Questionnaires are used as data. Moderate regression analysis and multiple linear regression were used as data analysis techniques. In accordance with the results of data analysis, it was found that taxpayer awareness and understanding of taxation had a significant positive effect on individual taxpayer compliance during the Covid-19 pandemic. Financial conditions strengthen the influence of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic. Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Financial Condition
Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak Ni Kadek Dwi Putri Antari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p04

Abstract

Tax aggressiveness is a plan to reduce the tax burden through tax planning. The purpose of this study was to determine the effect of firm size, leverage, and sales growth on tax aggressiveness using the ETR proxy. This study uses LQ45 Index companies listed on the IDX for the 2016-2020 period. The method of determining the sample is non-probability sampling with purposive sampling technique and totaling 35 observations. The data collection method is non-participant observation and uses multiple linear regression analysis techniques. The results showed that company size had a negative effect on tax aggressiveness, while leverage and sales growth had a positive effect on tax aggressiveness. Keywords: Firm Size; Leverage; Sales Growth; Tax Aggressiveness.
Faktor-Fator yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Badung Utara Gek Ayu Putu Intan Permata Dewi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 23 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.v23.i02.p18

Abstract

This study consists of 4 independent variables namely the level of understanding of taxpayers, tax sanctions, taxpayer environment, and taxpayer awareness. While the dependent variable is the level of taxpayer compliance. The purpose of the study is to obtain empirical evidence of the influence of the level of understanding of taxpayers, tax penalties, taxpayer environment, and taxpayer awareness at the level of individual taxpayer compliance. The study was conducted at Tax Office Pratama Badung Utara. Samples obtained as many as 100 respondents based on random sampling technique that is taking the respondents randomly.The analysisstechnique is used multiple linearrregression analysis. The resultsoof this study indicateethat the influence of the level of understanding taxpayers haveaaa positive effect on taxpayer complianceelevel. Taxation sanctions, taxpayer environment, and taxpayeraawareness have a negative effect on taxpayer compliance level. Keywords:understanding of taxpayers, taxation sanctions, environmental taxpayers, taxpayer awareness and taxpayer compliance.
Co-Authors A. A. Istri Agung Mahaningrum A.A. Ari Chintya Dewi Anak Agung Ngurah Krisnadeva Cokorda Istri Putra Nirajenani Dadi Sugiarto Liman Desak Putu Kartika Rosiana Dewi Dewa Gede Agung Basudewa Gek Ayu Putu Intan Permata Dewi Gusti Ayu Raisa Ersania I Gede Ari Wiguna Prastya I Gusti Agung Ayu Pritha Cinantya I Gusti Agung Ayu Ratih Prabasari I Gusti Agung Sri Mustika Putra I Gusti Ayu Eka Damayanthi I Gusti Ayu Ira Puspitadewi I Gusti Lanang Ngurah Dwi Cahyadi Putra I Gusti Ngurah Agung Suaryana I Ketut Sujana I Ketut Suryanawa I Komang Jinarta I Made Gilang Hartana I Made Indra Pratama I Made Lopa Rustiana I Nyoman Toni Artana Putra I Nyoman Toniarta Ida Bagus Komang Wiryadana Kadek Adysti Ulandari Kadek Ayu Windaswari Kadek Pandi Juliadi Komang Ayu Tri Handayani Komang Devi Methili Purnajaya Made Dwi Ananda Suryani Made Ratih Baskaraningrum Maria Florida Sagho Ni Kadek Dwi Putri Antari Ni Kadek Karisma Dewi Ni Ketut Ayu Febriyanthi Ni Ketut Riski Agustini Ni Luh Made Ayu Widhiari Ni Made Ampriyanti Ni Made Windi Wijayanti Ni Putu Dita Darmayanti Ni Putu Eka Mahayani Ni Putu Krismayanti Ni Putu Mila Purwitasari Ni Putu Mitha Pratiwi Ni Putu Suratningsih Ni Wayan Krisnayanti Arwinda Putri Ni Wayan Sarasati Pramudia Wanami P Pande Putu Ditha Purnamasari Putu Eka Rahmayanti Putu Rosayanti Putu Shandya Maharani Putu Sita CrusytaDewi Rozakwaty, Olivia Nuraini Santi Krisna Dewi Trie Julianti Dewi Wayan Sugi Astana Yoanis Carrica Wijayanti