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All Journal AKUNTABILITAS 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 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. 
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.
The Influence of Understanding Level, Career Perception, and Quality Motivation on PPAk Students Interest in Pursuing Chartered Accountant Certification Kadek Adysti Ulandari; Ni Ketut Lely Aryani Merkusiwati
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.351

Abstract

The interest of PPAk students in obtaining Chartered Accountant (CA) certification can enhance their competitiveness and marketability in the workforce by providing additional evidence of competence beyond academic degrees, with the quality and expertise they possess. This research aims to determine the influence of understanding levels, career perceptions, and quality motivation on the interest of PPAk students in pursuing CA certification. The study was conducted at the Faculty of Economics and Business, Udayana University, as the best state university in Bali that offers a PPAk study program with quality graduate students, with a sample of 78 PPAk students selected using non-probability sampling method with saturated sampling technique. This research proves that, based on the Theory of Planned Behavior, the level of understanding regarding students career perceptions affects the interest of PPAk students in pursuing CA certification. Maslow's theory can be used as a basis for understanding the influence of motivating factors for PPAk students regarding CA certification. The Faculty of Economics and Business at Udayana University can benefit from this research by better understanding how understanding levels, career perceptions, and quality motivation affect PPAk students' interest in pursuing CA certification. This information can then be used to assess the factors influencing PPAk students' interest.  According to this study, PPAk students' interest in obtaining CA certification is positively and significantly impacted by their comprehension levels, career perceptions, and quality motivation.
The Effect of Tax Sanctions, Service Quality, and Tax Socialization on Individual Taxpayer Compliance in Gianyar Regency I Gusti Ayu Ira Puspitadewi; Ni Ketut Lely Aryani Merkusiwati
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.755

Abstract

This study aims to analyze the effect of tax sanctions, service quality, and tax socialization on individual taxpayer compliance. The population in this study consists of individual taxpayers registered at the Gianyar Primary Tax Office (KPP Pratama Gianyar), with a sample of 100 respondents determined using the Slovin formula. Data were collected by distributing questionnaires directly through Google Forms to respondents. The collected data were then tested and analyzed using multiple linear regression analysis with SPSS 26 for Windows. This research contributes positively to improving compliance in submitting annual tax returns (SPT) and can provide valuable input for the Gianyar Primary Tax Office regarding the importance of enforcing tax sanctions, improving service quality, and conducting effective tax socialization to encourage better annual tax reporting each year. The results of the analysis show that tax sanctions and service quality have a positive effect on individual taxpayer compliance, whereas tax socialization does not significantly affect individual taxpayer compliance.
Pengaruh Motivasi, Ekspektasi Pendapatan dan Pemahaman Akuntansi Terhadap Minat Berwirausaha Mahasiswa Sarjana Akuntansi FEB UNUD Kadek Pandi Juliadi; Ni Ketut Lely Aryani Merkusiwati
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6602

Abstract

Entrepreneurial interest is an innate desire to start one's own business, then the principles, skills, and actions of an entrepreneur in facing difficulties in pursuing opportunities, risks, and rewards are the subjects of entrepreneurship. Motives, income expectations, and familiarity with accounting are some of the variables that influence a person's likelihood of pursuing entrepreneurial interests. The purpose of this study was to determine the relationship between accounting knowledge, accounting motivation, and income expectations with the level of entrepreneurial interest among undergraduate accounting students at the Faculty of Economics and Business, Udayana University. A total of 165 participants in this study were selected using a purposive sampling technique. We conducted a multiple linear regression study. Factors such as income expectations and motivation, not accounting expertise, influence students' interest in starting their own companies, according to the study. The findings of this study can provide an overview of the level of entrepreneurial curiosity among students. To help reduce the unemployment rate among undergraduate graduates, the findings of this study can be used by the FEB Unud campus to disseminate information about entrepreneurship in an effort to arouse students' interest and inspire them to pursue it.
The Effect of Sustainable Business Practices on Company Profitability: Evidence From the Asia Sustainability Reporting Rating (ASRRAT) Putu Rosayanti; I Ketut Suryanawa; I Ketut Sujana; Ni Ketut Lely Aryani Merkusiwati
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.567

Abstract

This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  
The Effect of Information Technology Sophistication, Top Management Support, and Personal Capability on Accounting Information System Performance in Cooperatives : (A Case Study on Savings and Loan Cooperatives in Badung Regency) I Komang Jinarta; Ni Ketut Lely Aryani Merkusiwati
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i4.401

Abstract

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.
The Influence of Taxpayer Awareness, Service Quality, Compliance Cost on Motor Vehicle Taxpayer Compliance at Sidoarjo Rozakwaty, Olivia Nuraini; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Pajak Kendaraan Bermotor menyumbang hampir setengah, yaitu sebesar 42,3% dari seluruh pendapatan yang diperoleh Provinsi Jawa Timur pada tahun 2023. Dengan angka tersebut, jenis pajak ini menjadi penyumbang terbesar dalam total PAD Jawa Timur. Mendapat informasi tentang bagaimana Wajib Pajak di Sidoarjo mendapat pencerahan tentang perannya sebagai wajib pajak, mutu pelayanan di Kantor SAMSAT Sidoarjo, dan biaya pengorbanan untuk patuh pajak memengaruhi taraf ketaatan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Sidoarjo adalah target dari penelitian ini. Pengumpulan data dari sampel dikumpulkan secara luring dengan langsung ke Kantor SAMSAT Sidoarjo dan bertemu dengan subjek sampel penelitian. Seratus data dari responden dikumpulkan dan ditabulasi dengan SPSS 25. Temuan dari penelitian ini membuktikan bahwa Tingkat Ketaatan Wajib Pajak Kendaraan Bermotor di Sidoarjo banyak mendapat kontribusi secara berbanding lurus oleh Kesadaran Wajib Pajak dan Kualitas Pelayanan, namun mendapat pengaruh secara negatif dan signifikan oleh Biaya Kepatuhan
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