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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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Kesadaran Wajib Pajak, Penghapusan Sanksi, Pembebasan Bea Balik Nama, e-SAMSAT dan Kepatuhan Wajib Pajak Ni Made Windi Wijayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 34 No 1 (2024)
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.2024.v34.i01.p14

Abstract

The aim of this research is to obtain empirical evidence about the influence of taxpayer awareness, elimination of PKB sanctions, BBNKB exemption, and e-SAMSAT on motor vehicle taxpayer compliance in Badung Regency. The research location is at the SAMSAT Joint Office, Badung Regency. The accidental sampling method is a method for determining the sample and the number of samples is calculated using the Slovin formula to obtain 100 samples. Data collection was carried out through a survey method using a questionnaire and the analysis technique used was multiple linear regression analysis with the SPSS analysis tool. This research shows that taxpayer awareness, elimination of PKB sanctions, BBNKB exemption and e-SAMSAT have a positive effect on motor vehicle taxpayer compliance in Badung Regency. Keywords: Awareness; Tax Reduction; BBNKB Exemption; eSAMSAT; Taxpayer Compliance.
PENGARUH TIME BUDGET PRESSURE, RISIKO KESALAHAN AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DAERAH BALI I Made Indra Pratama; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 11 No 1 (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

This study analyzed the effect of time budget pressure, the risk of error and the audit engagement audit to audit quality. The samples used were the auditors who worked on KAP in Bali. The number of auditors who became the study sample was 83 auditors from 9 Public Accounting Firm in Bali. The sampling method used was non-probability sampling, data processing method used is multiple linear regression. The analysis showed that the time budget pressure, the risk of error audits, and the audit engagement impact on audit quality. The results of the adjusted R-square is 0.615 which means that 61.5 percent of the variation of audit quality is affected by the model established time budget pressure, the risk of error audits, and the audit engagement. Mean of 38.5 percent is explained by other things that are not described in this study.
PENGARUH PERSAINGAN AUDITOR DAN SIFAT MACHIAVELLIAN PADA INDEPENDENSI AUDITOR DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI Ni Putu Eka Mahayani; Ni K. Lely Aryani Merkusiwati
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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Abstract

This study is an empirical study to test the effect of competition variable Machiavellian nature of the auditor and auditor independence with the ethics of the profession as a moderating variable. Data collection method used is using questionnaires distributed directly to the auditor who works in Bali. The population in this study were all auditors working in the public accounting firm in Bali with the overall number of auditors as many as 70 people. The samples used were 67 Auditor with purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, it could be concluded that (1) the competition auditor negative effect on the independence of the auditor, (2) the nature of Machiavellian negative effect on the independence of auditors, (3) professional ethics moderate (weaken) the effect of competition auditor to auditor independence, (4 ) professional ethics moderate (weaken) the effect of the Machiavellian nature of the auditor's independence.
PENGARUH MEKANISME CORPORATE GOVERNANCE, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA FINANCIAL DISTRESS Ni Wayan Krisnayanti Arwinda Putri; Ni Kt. Lely A. Merkusiwati
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 Financial distress merupakan tahap penurunan kondisi keuangan perusahaan. Keadaan financial distress yang buruk akan mengakibatkan kebangkrutan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance, likuiditas, leverage, dan ukuran perusahaan pada kemungkinan terjadinya financial distress pada perusahaan manufaktur di Bursa Efek Indonesia periode 2009-2012. Metode purposive sampling digunakan sebagai metode penentuan sampel, sehingga diperoleh sampel sebanyak 27 perusahaan. Teknik analisis data yang digunakan adalah teknik analisis regresi logistik. Berdasarkan hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh negatif dan signifikan pada financial distress. Sedangkan mekanisme corporate governance, likuiditas dan leverage tidak memiliki pengaruh signifikan pada financial distress. Kata Kunci: corporate governance, financial distress
FAKTOR-FAKTOR YANG MEMENGARUHI PERSEPSI WAJIB PAJAK MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Trie Julianti Dewi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 18 No 3 (2017)
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

Tax is the most important element in supporting the budget revenues. The assumption that tax is a burden causes the taxpayer always try to minimize the tax debt and susceptible to fraud such as tax evasion. Many cases of tax evasion in Indonesia indirectly form perceptions of tax payer about  tax evasion behaviour. The purpose of this study is to determine the effect of tax fairness, tax system, discrimination, taxpayer knowledge, and the intensity of tax audits in KPP Pratama Denpasar Timur about tax evasion. Sampling techniques in this study using purposive sampling method. The respondents are 100 individual taxpayer and uses multiple linear analysis techniques. The study results indicate that tax fairness, tax system, taxpayer knowledge, and intensity of tax audits has negative effect on the perception of taxpayer about ethics on tax evasion, while discrimination has positive effect on the perception of taxpayer about ethics on tax evasion.
Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak Kadek Ayu Windaswari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 23 No 3 (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.i03.p14

Abstract

Tindakan perencanaan pajak baik menggunakan cara yang tergolong legal (tax avoidance) atau ilegal (tax evasion) dengan tujuan untuk mengurangi beban pajak disebut agresivitas pajak. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh koneksi politik, capital intensity, profitabilitas, leverage, dan ukuran perusahaan pada agresivitas pajak. Objek penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Sampel diperoleh sebanyak 60 perusahaan dengan metode purposive sampling selama periode 5 tahun. Teknik analisis data pada penelitian ini yaitu analisis regresi linear berganda. Hasil analisis menemukan bahwa profitabilitas berpengaruh negatif pada agresivitas pajak. Hal ini menunjukkan bahwa semakin tinggi profitabilitas perusahaan akan menyebabkan menurunnya tingkat agresivitas pajak perusahaan karena semakin tinggi profitabilitas maka performa perusahaan semakin baik sehingga perusahaan tersebut mampu membayar kewajiban pajaknya. Variabel koneksi politik, capital intensity, leverage, dan ukuran perusahaan tidak berpengaruh pada agresivitas pajak. Kata kunci: agresivitas pajak, capital intensity, koneksi politik, leverage, profitabilitas,ukuran perusahaan.
Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Teknologi, Informasi Perpajakan, dan Tax Evasion Putu Eka Rahmayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p16

Abstract

The research aims to determine the influence of tax fairness, the tax system, tax discrimination, technology and tax information on taxpayers on tax evasion. This research was conducted at the East Denpasar Pratama Tax Service Office. The population in this study are taxpayers who carry out business activities and are registered with KPP Pratama Denpasar Timur. The sampling technique uses a purposive sampling method. The number of samples in this research was 100 taxpayers who carried out business activities and were registered and the number of samples used in this research was determined based on the approach. The analysis technique used is Multiple Linear Regression. The results of the analysis show that tax fairness, the tax system, technology and tax information for taxpayers have a significant negative effect on tax evasion, while tax discrimination has a significant positive effect on tax evasion. Keywords : justice; systems; discrimination; TI; tax evasion
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DOSEN AKUNTANSI PADA PERGURUAN TINGGI DI PROPINSI BALI I Gusti Ayu Eka Damayanthi; Ni Ketut Lely Merkusiwati
E-Jurnal Akuntansi Vol 12 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

This study wanted to identify and empirically examine the factors that affect the performance professor of accounting at state and private universities in the province of Bali. This research is important to improve the performance of state and private universities lecturers, increasing the competence of graduates and graduates improve stakeholder satisfaction. Based on the background, the purpose of the study was to determine whether the motivation affect performance Accounting lecturer, does affect the performance of Organizational Commitment Accounting lecturer and whether Commitment Accounting Profession affect the performance of lecturers. Research carried out in universities in the province of Bali. The research sample 61 respondents. The research data with the primary data of multiple linear regression analysis. Based on the results of testing the research model factors that affect the performance of the accounting faculty in the province of Bali with a sample of 61 lecturers showed motivation, organizational commitment and the commitment of the profession affect the performance of lecturers. Provide motivation to a very important job to improve performance. Motivation can be given in the form of an award in the form of reward for faculty who have a good performance and panisme for lecturers who violate the rules.
Pengaruh Penghindaran Pajak pada Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Pemoderasi Ni Wayan Sarasati Pramudia Wanami P; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 27 No 1 (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.i01.p17

Abstract

Tax avoidance is one of the way to do the tax management, it can give a signal to the investors and make an impact to the firm value. The debt policy of a firm also can influence the investors’s assessment to the firm. This research has an objective to obtain empirical evidence about the impact of tax avoidance in firm value with debt policy as the moderating variabel. The research was conducted at manufactur company which listed in Indonesian Stock Exchange in 2013-2017 using purposive sampling method as sample selection method. The number of samples is 182 companies. Data analysis technique used is Moderated Regression Analysis (MRA). The result of this analysis is tax avoidance positively affect the firm value and the debt policy strengthen the impact of tax avoidance on the firm value. Keywords: Firm value, tax avoidance, debt policy
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK ATAS PEMENUHAN KEWAJIBAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN BADUNG TAHUN 2011 A.A. Ari Chintya Dewi; Ni Ketut Lely Aryani Merkusiwati
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 Kabupaten Badung merupakan kabupaten yang memiliki potensi penerimaan dari Pajak Hotel dan Restoran yang sangat besar. Namun, terdapat indikasi terjadinya penurunan tingkat kepatuhan Wajib Pajak Hotel dan Restoran atas pemenuhan kewajiban Pajak Hotel dan Restoran. Penelitian ini dilakukan untuk mengetahui tingkat kepatuhan Wajib Pajak Hotel dan Restoran atas pemenuhan kewajiban Pajak Hotel dan Restoran (PHR) di Kabupaten Badung Tahun 2011. Berdasarkan hasil analisis diketahui bahwa Wajib Pajak Hotel dan Restoran di Kabupaten Badung Tahun 2011 adalah sangat patuh dalam memenuhi kewajiban perpajakannya. Hal ini dapat dilihat dari total skor jawaban responden yaitu sebesar 18.882, dimana total skor tersebut berada pada kategori sangat patuh yang memiliki rentang nilai antara 16.672,5 sampai dengan 20.520. Kata kunci: kepatuhan wajib pajak, Pajak Hotel dan Restoran (PHR)
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