Article Per Year (5 Year)
p-Index From 2021 - 2026
2.753
P-Index
This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR) International Journal of Management Research and Economics E-JURNAL AKUNTANSI
Putu Ery Setiawan
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 1   2   3   4   5 
The Effect Of Profitability and Corporate Social Responsibility Disclosures on Company Value Anak Agung Putri Winasari; Putu Ery Setiawan
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : 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.v2i4.2243

Abstract

Company value is a condition achieved by a company which is a reflection of public trust in the company. For companies going public, the company's value is reflected through its share price. Profitability is one of the financial factors that will be able to show the company's ability to achieve profits. Disclosure of corporate social responsibility is a non-financial factor as a form of corporate responsibility for the social and environmental impacts of the economic activities it causes. The aim of this research is to determine the effect of profitability and corporate social responsibility disclosure on the value of non-financial sector companies for the 2020-2022 period. This research uses the Compass 100 index, which is a stock index that measures the price performance of 100 stocks that have good liquidity and large market capitalization. The population was selected using a purposive sampling technique because not all companies in the research population met the specified criteria. The research results show that profitability and disclosure of corporate social responsibility have a positive effect on company value.
The Effect of Awareness, Economic Conditions, E-Samsat Facilities, and Tax Sanctions on Motor Vehicle Taxpayer Compliance Ni Nyoman Trisya Kusuma Putri; Putu Ery Setiawan
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5754

Abstract

Taxes are mandatory contributions to the state owed by individuals or entities that are compelling according to law and are used for state purposes for the greatest prosperity of the people. The importance of tax revenue causes the government to continuously strive to increase the target of state revenue from the tax sector. This study aims to examine the effect of awareness, economic conditions, E-Samsat facilities, and tax sanctions on motor vehicle taxpayer compliance. The population in this study were motor vehicle taxpayers registered with the Badung Regency samsat office as of December 31, 2023, totaling 442,105 motor vehicle taxpayers. The sample was obtained using the slovin formula, namely 100 taxpayers, and using the accidental sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that taxpayer awareness, E-Samsat facilities, economic conditions, and tax sanctions have a positive effect on motor vehicle taxpayer compliance at the Badung Regency SAMSAT Office.
PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN I Kadek Agus Setiawan; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 22 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.v22.i01.p10

Abstract

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake. Keywords: Tax Review, Corporate Income Tax and Value Added Tax.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, STRUKTUR KEPEMILIKAN, DAN AGRESIVITAS PAJAK PADA REAKSI PASAR Ni Made Sanca Sri Sundari; Putu Ery Setiawan
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

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

Abstract

This study aimed to determine the factors that influence the market reaction when publishing the annual financial statements. Factors that were analyzed are the sized of the board of commissioners, the board of commissioners independent, and women commissioners as a proxy for characteristic of commissioner; managerial, institutional, and public ownership as a proxy for ownership structure; and the effective tax rate (ETR) as a proxy for tax aggressiveness. This study used the companies Property, Real Estate, and Building Construction which is listed in Indonesian Stock Exchange in 2010-2013 as the sample were selected by purposive sampling and analyzed with multiple linear regressions analysis. The result of the analysis showed that the size of the board of commissioners, the board of commissioners independent, managerial ownership, institutional and public did not affect the market reaction while women commissioners and tax aggressiveness had a positive influence on market reaction.
SOSIALISASI PERPAJAKAN MEMODERASI PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PADA KEPATUHAN WAJIB PAJAK BADAN Cokorda Agung Meggy Megawangi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 19 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

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

Abstract

The purpose of this research is to know how to influence taxpayer awareness and quality service on taxpayer compliance with the socialization of taxation as a moderating. Research conducted at the Tax Office Primary Gianyar. The sampling is done through convenience sampling method, then the sample size was calculated using the formula Slovin using 100 samples. Methods of data analysis done by Moderated Regression Analysis (MRA). The results showed that awareness of the taxpayer and a significant positive effect on tax compliance body. Service quality and significant positive effect on tax compliance body. The results also indicate that the socialization of taxation able to moderate the influence of awareness of taxpayers on tax compliance body. Socialization taxation also able to moderate the influence of service quality on taxpayer compliance.
PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK HOTEL I Nyoman Wirya Sentanu; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 16 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

Local taxes are taxes that implementation is carried out by local governments. Local tax revenue is used to finance regional development. Local tax revenue Badung one of which is sourced from the hotel tax. This study aims to determine whether the quality of service, moral obligation and tax penalties affect taxpayer compliance hotels in Badung Regional Revenue Office. This research was conducted at the Department of Revenue Badung. The number of samples studied were 94 taxpayers hotels. The sampling method using a technique that is based on coincidence and accidental data collection is done through questionnaires. The analysis technique used is multiple linear regression analysis. This study obtain the results of service quality has positive influence on tax compliance hotel, a moral obligation positive effect on tax compliance hotels, and tax penalties negatively affect tax compliance hotel.
Pengaruh Sosialisasi Perpajakan, Pemahaman Prosedur Perpajakan, Umur, Jenis Pekerjaan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Muhammad Faris Naufal; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 25 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.v25.i01.p10

Abstract

This study aims to determine the effect of taxation socialization, understanding of tax procedures, age, type of work to the taxpayer compliance of individuals in the Tax Office Pratama Tabanan. Population in this research is all individual taxpayer in Tax Office Primary tabanan. The number of samples used in this study as many as 100 respondents calculated based on Slovin formula with the method of determining the sample is accidental sampling method. The data were collected by using questionnaires. Data analysis technique used is multiple linier regression analysis with dummy variable. The results of this hypothesis testing indicate that the variable of taxation socialization and understanding of tax procedure have a positive effect on taxpayer compliance of individual in Pratama Tabanan Tax Office, while the variable of age and type of work have a negative effect on taxpayer compliance of individual in Tax Office Pratama Tabanan. Keywords: tax socialization, understanding tax procedure, taxpayer compliance
PENGARUH PAJAK PERTAMBAHAN NILAI DAN PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF TERHADAP DAYA BELI KENDARAAN DI DENPASAR Ida Ayu Putri Ratnasari; Putu Ery Setiawan
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

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

Abstract

Tax is an obligation that must be paid by both private and public entities of income or earnings to the government aimed at development activities in all fields. To this research to study the effect of the imposition of value added tax and motor vehicle tax at progressive rates on consumer purchasing power and the sampling technique used purposive sampling. The office SAMSAT Denpasar city as a place of study covers an area of Denpasar North, East, West and South by making consumers taxpayers as much as 100 people in the sample with slovin method. Multiple linear regression analysis technique is done with the results of the imposition of value added tax and motor vehicle tax at progressive rates on consumer purchasing power has a significant negative impact. The imposition of value added tax and motor vehicle tax with progressive of them has a negative impact on consumer purchasing power.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI I Gede Darmayasa; Putu Ery Setiawan
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

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

Abstract

Changes or modernization of the tax administration system is one of the government's efforts in improving taxpayer compliance. Changes made covering the areas of organizational structure, business processes and information technology and communications, human resource management, and implementation of good governance. The purpose of this study was to determine the influence of modernization of the tax administration system on taxpayer compliance. Tax Office (KPP) Pratama Badung Utara used for research by selecting individual taxpayer (WPOP) as the study sample. The sample used was 100 WPOP with cluster sampling technique. Techniques of data collection is done by using a questionnaire. This study tested using multiple linear regression analysis. Based on the results of the analysis can be concluded that the variables of the organizational structure, human resource management and good governance have a significant effect on tax compliance. Variable business process and information technology and communications have no effect on tax compliance in the Tax Office (KPP) Pratama Badung Utara.
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, FAKTOR SOSIAL, DAN KONDISI YANG MEMFASILITASI TERHADAP MINAT PENGGUNAAN E-FILING Sang Ayu Putu Syaninditha; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 21 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

E-filing is the modernization of the tax administration system in Indonesia to facilitate taxpayers in submitting his notice electronically conducted through an online system in real time. This study aims to determine effect the perception of usefulness, perceived ease, social factors and conditions that facilitate the interest of the behavior of individual taxpayers in the use e-filing by applying the model of the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). This research was conducted at the Tax Office (KPP) Pratama Gianyar. This study uses Slovin formula for determining the total sample of 100 individual taxpayers with accidental sampling method. Data collected through questionnaires. The analysis technique used is multiple linear regression. The results showed that perceptions of usefulness, perceived ease, social factors and conditions that facilitate joint significant positive effect on interest the behavior of individual taxpayers in the use of e-filing.
Co-Authors A. A. Sri Intan Komala Dewi A.A. Gede Rai Karmanata Agus Suriambawa Anak Agung Istri Inten Febriyanti Anak Agung Istri Shintia Dewi Anak Agung Putri Winasari Ayu Praditasari Cokorda Agung Meggy Megawangi Devi Yustri Yeni EKA ARDHANI SISDYANI I G. A. M. Agung Mas Andriani Pratiwi I Gede Beni Wirakusuma I Gede Darmayasa I Gede Riko Tama I Gede Rudi Juliantara I Kadek Agus Setiawan I Ketut Jati I Made Agus Riko Ariawan I Made Pande Dwiana Putra I Nyoman Wirya Sentanu I Putu Surya Astina I Wayan Pradnyantha Wirasedana Ida Ayu Ardina Natasya Ida Ayu Putri Ratnasari Ida Ayu Rosa Dewinta Kadek Juniati Putri Kadek Ricky Ardie Suprapta Ketut Gede Widhi Artha Komang Dessica Indriyanti Komang Devinta Riani Putri Laila Susanti Liana Fatni Suarningrat Lina Apsari Made Caesar Juliartha Nugraha Made Okvan Dwi Purwadi Made Wisnu Prawirasuta Muhammad Faris Naufal Ni Kadek Indah Amiliasari Ni Ketut Muliari Ni Luh Ketut Windy Gangga Maha Putri Ni Luh Putu Ayu Kusumaning Dewi Ni Luh Putu Dessy Surya Puspita Dewi Ni Made Artini Ni Made Sanca Sri Sundari Ni Made Yastini Ni Nyoman Trisya Kusuma Putri Ni Putu Ana Kusuma Dewi Ni Putu Ayu Indira Yuni Ni Putu Ika Wahyudiana Putri Ni Putu Novia Triana Dewi Ni Wayan Desi Antari Putri Noviantari Putu Aditya Pranata Putu Devi Ayu Utari Putu Laksmi Puspita Yanti Putu Nadiani Putri Utama Putu Nanda Bagus Kresna Yudha Sang Ayu Putu Syaninditha sherly layata Siti Ro'fah Ayuningsih Tia Rahma Yanti