Articles
<![CDATA[Pengaruh Penerapan E-system Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Gusti Ayu Raisa Ersania]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v22.i03.p09
<![CDATA[This study aims to determine the effect of e-System application of taxation on the level of taxpayer compliance of individuals at the Tax Office Pratama East Denpasar. The sample in this research is 100 individual taxpayers active and registered in KPP Pratama East Denpasar. One method used to determine the number of samples is to use the Slovin formula. Data analysis method used is multiple linear regression. This type of research is primary data obtained from personal taxpayer's answer listed in KPP Pratama East Denpasar, which is answer to a series of questionnaires asked by researchers about factors that influence tax compliance. The sample was determined using nonprobability sampling with purposive sampling technique. The results of this study indicate that the implementation of e-Registration, e-Billing, and e-Filling positively affect the compliance of individual taxpayers at KPP Pratama East Denpasar Keywords: e-Registration, e-Billing,e-Filling, Personal Taxpayer Compliance]]>
<![CDATA[Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana ]]>
<![CDATA[I Gst Ayu Eka Damayanthi]]>;
<![CDATA[Ni K. Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i04.p11
<![CDATA[This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, E-FILING, DAN TAX AMNESTY TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ]]>
<![CDATA[Santi Krisna Dewi]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v22.i02.p30
<![CDATA[The aims of the current study are to determine the effect of taxpayer awareness, tax sanctions, the application of e-filing system, and the knowledge about tax amnesty on the personal taxpayer reporting compliance in the East Denpasar Tax Office. The population of this study was conducted on personal taxpayer registered in the East Denpasar Tax Office. Non probability sampling method and purposive sampling technique were applied to determine the samples. The numbers of samples used were 100 respondents calculated using Slovin formula. The data were collected by questionnaire measured by likert scale. The result of the current study shows that taxpayer awareness, tax sanctions, the application of e-filing system, and the knowledge about tax amnesty have a positive and significant impact on the personal taxpayer reporting compliance in the East Denpasar Tax Office. Keyword: Taxpayer, e-filing, tax amnesty, taxpayer compliance]]>
<![CDATA[Pengaruh Penerapan Sistem E-Filling dan Peran Account Representative Pada Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Ni Putu Suratningsih]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v24.i02.p15
<![CDATA[Implementation of e-Filling system makes it easier for taxpayers to report online tax returns. Based on the Account Representative (AR) function expected taxpayers submissive in reporting the tax return. The purpose of this study is to determine the empirical evidence whether there is influence the application of e-Filling system and Account Representative to the taxpayer compliance Person. This research uses quantitative method. The sample used in this research is Individual Taxpayer Registered In Tax Office Pratama East Denpasar. The sampling technique used incidental sampling method. Sources of data were obtained through questionnaires and used multiple linear regression analysis techniques. The results showed that the application of e-Filling Implementation system had a positive effect on taxpayer personal compliance in KPP Pratama East Denpasar, while the role of Account Representative has no effect on Personal Taxpayer Compliance in KPP Pratama East Denpasar. Keywords: E-filling System, Account Representative, Personal Taxpayer Compliance]]>
<![CDATA[Faktor - Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar ]]>
<![CDATA[I Gusti Agung Sri Mustika Putra]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 1 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v23.i01.p18
<![CDATA[Salah satu sumber penerimaan pemerintah adalah penerimaan dari sektor pajak. Pajak memberikan peran yang sangat penting karena dapat meningkatkan pendapatansuatu negara yang digunakan untuk pembangunan dan penunjang kesejahteraan masyarakat di suatu negara.Pajak Kendaraan Bermotor (PKB) merupakan salah satu pajak daerah yang membiayai pembangunan daerah provinsi. Beberapa faktor yang memengaruhi kepatuhan Wajib Pajak antara lain penerapan sistem administrasi perpajakan modern, kesadaran wajib pajak dan sanksi pajak. Metode penentuan sampel yang digunakan adalah accidental sampling. Jumlah responden sebanyak 100 orang. Metode analisis data yang digunakan adalah regresi linier berganda. Berdasarkan hasil penelitian, diketahui terdapat pengaruh positif penerapan sistem administrasi perpajakan modern, kesadaran Wajib Pajak, dan sanksi pajak pada kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar. Kata Kunci :Administrasi Perpajakan, Kesadaran, Sanksi, Kepatuhan,]]>
<![CDATA[Persepsi Wajib Pajak Mengenai Penggelapan Pajak, Keadilan Sistem Perpajakan Dan Tax Amnesty Pada Kepatuhan Perpajakan ]]>
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 12 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i12.p13
<![CDATA[Taxes are the main source of state revenue. Individual taxpayers (WP) have a low contribution to tax revenue in Bali Province. Taxpayer data at the North Badung Pratama Tax Service Office (KPP) explains that there is a delay in submitting the annual SPT, although every year it has begun to decrease. This condition indicates a non-compliant attitude of the WP. This study aims to analyze the effect of perceptions of tax evasion, tax justice, Tax Amnesty on tax compliance. The sample in the study was determined by simple random sampling technique. The number of research samples is 100 taxpayers. PLS SEM analysis. The results showed that the higher the perception of tax evasion, the greater the tax non-compliance. The perception of fairness of the taxation system has no effect on tax compliance. The more taxpayers carry out Tax Amnesty, the smaller the initial level of compliance with the tax system. Keywords : Tax evasion; Fairness of the Taxation System; Tax Amnesty; Tax Compliance.]]>
<![CDATA[Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Denpasar ]]>
<![CDATA[Anak Agung Ngurah Krisnadeva]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 6 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i06.p07
<![CDATA[This study aims to obtain empirical evidence about the influence of taxpayer income levels, taxpayer awareness, service quality, and tax penalties on tax compliance in paying motor vehicle tax in Denpasar. The theory used is behavioral accounting theory as grand theory and attribution theory as supporting theory. The population is all active PKB taxpayers registered at the Joint Office of SAMSAT Denpasar City totaling 713,601. The research sample of 100 respondents was calculated based on the Slovin formula with the accidental sampling method. Data collection by questionnaire method and documentation technique. The data analysis technique is multiple linear regression analysis. The results showed the level of taxpayer income, taxpayer awareness, service quality and tax penalties had a positive effect on taxpayer compliance in paying motor vehicle tax in Denpasar. Keywords: Income Levels; Awareness; Service Quality; Tax Penalties; Motor Vehicle Taxpayer Compliance.]]>
<![CDATA[Pengaruh Rasio Keuangan pada Financial Distress ]]>
<![CDATA[A. A. Istri Agung Mahaningrum]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 8 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i08.p06
<![CDATA[The purpose of this study is to obtain empirical evidence about the effect of financial ratios on financial distress. This research was conducted on companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in the 2016-2018 period. The sample was determined using the nonprobability sampling method with a purposive sampling technique. The number of samples used was 39 companies and the overall observation data for the 2016-2018 period was 117 observation data. The analysis technique used is logistic regression analysis. Based on the results of the study, it was stated that liquidity ratios had no effect on financial distress, leverage ratios had a positive effect on financial distress, profitability ratios had a negative effect on financial distress, activity ratios had no effect on financial distress and growth ratios had no effect on financial distress. Keywords: Financial Distress; Financial Ratios; Logistic Regression.]]>
<![CDATA[PENGARUH RASIO LIKUIDITAS, LEVERAGE, OPERATING CAPACITY, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Ni Luh Made Ayu Widhiari]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 2 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Financial distress is a phase of decline in financial condition that occurred before the onset of bankruptcy. This study aims to examine the effect of liquidity, leverage, operating capacity, and sales growth of financial distress. This research was conducted at the companies listed on the Stock Exchange in 2010-2013. The samples used were as many as 152 observations selected using purposive sampling method. Data collection was done by using the documentation obtained from BEI website and ICMD. The analysis technique used is logistic regression. The results of the analysis of this study indicate that the liquidity, the operating capacity, and sales growth ratios are able to affects the financial distress of manufacturing company with negative direction. While the leverage ratio are not able to influence the probability of financial distress.]]>
<![CDATA[KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR ]]>
<![CDATA[Dadi Sugiarto Liman]]>;
<![CDATA[Ni Ketut Lely Aryani Merkusiwati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Kompetensi dan independensi auditor merupakan elemen yang diperlukan oleh seorang auditor untuk menghasilkan kinerja auditor yang baik. Penulis menemukan ketidak konsistenan hasil penelitian kompetensi dan independensi auditor sebelumnya sehingga memasukkan kecerdasan emosional sebagai variabel pemoderasi. Penelitian ini bertujuan menguji pengaruh kecerdasan emosional sebagai pemoderasi pengaruh kompetensi dan independensi auditor pada kinerja auditor pada Kantor Akuntan Publik di Provinsi Bali. Penelitian ini dilakukan pada Kantor Akuntan Publik di Provinsi Bali yang terdaftar dalam Institut Akuntan Publik Indonesia (IAPI) tahun 2016. Metode pengumpulan data menggunakan metode survey dengan teknik kuesioner, sedangkan metode penentuan sampel yaitu metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi berganda dan Moderrated Regression Analysis.Hasil penelitian menunjukan kompetensi dan independensi auditor berpengaruh positif pada kinerja auditor. Kecerdasan emosional berhasil memperkuat pengaruh independensi auditor pada kinerja auditor namun gagal memperkuat pengaruh kompetensi auditor pada kinerja auditor. Kata Kunci : kompetensi, independensi, kecerdasan emosional, kinerja auditor.]]>
