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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

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PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, KEWAJIBAN MORAL, DAN PERSEPSI WAJIB PAJAK TENTANG SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK REKLAME A. A. Sri Intan Komala Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 17 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

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Abstract

The way to increase local tax revenue is to increase tax compliance itself. This study is intended to determine whether the taxpayer awareness, quality of service, a moral obligation, and the perception of taxpayers on tax penalties affect compliance advertisement taxpayer in Badung Revenue Service.This study used incidental sampling technique in method determining sample  and the number of respondents were 84 taxpayers is determined by the formula Slovin. This study tested using multiple linear regressions were processed with SPSS for Windows version 20. Based on the analysis, the variables of taxpayer awareness, quality of service, a moral obligation, and the perception of taxpayers on tax penalties have a positive effect on tax compliance in paying taxes billboards in Badung regency Revenue Service.
Pengaruh Dimensi Keadilan, Sosialisasi Pajak, Sanksi Pajak, Penghasilan Wajib Pajak dan Pemeriksaan Pajak Terhadap Kepatuhan WPOP UMKM Putu Nadiani Putri Utama; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 28 No 2 (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.v28.i02.p28

Abstract

This study aims to determine the effect of the dimensions of justice, socialization of taxes, tax sanctions, income taxpayers, and tax audits of individual taxpayer compliance Micro, Small and Medium Enterprises (MSMEs) registered at the Pratama Tax Service Office (KPP) Gianyar in 2017. The theories used in this study are Attribution Theory and Theory of Planned Behavior. A total of 100 MSME Personal Taxpayers registered at KPP Pratama Gianyar were selected as respondents using the Slovin formula. The research method used was accidental sampling using media questionnaires and technical analysis of the data of this study using classical assumption test analysis and multiple linear regression. The results of this study indicate that the dimensions of justice, tax socialization, tax sanctions, income of taxpayers, and tax audits have a positive and significant effect on taxpayer compliance with individual SMEs. Keywords: UMKM taxpayer compliance, dimensions of justice, socialization, sanctions, income, tax audit.
Pengaruh Penghindaran Pajak Jangka Panjang terhadap Nilai Perusahaan dengan Kepemilikan Saham Institusional sebagai Variabel Pemoderasi I Gede Riko Tama; Putu Ery Setiawan; I Ketut Jati
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.p05

Abstract

This study aims to analyze the effects of long-term tax avoidance on corporate value and to analyze institutional share ownership can moderate the effect of long-term tax avoidance on firm value. The method of determining the sample using purposive sampling is the sampling based on subjective considerations of the researcher, where there are conditions that must be met by the sample. Data collection is done through the collection of data contained in the annual financial statements related to this research. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis result, it is concluded that long-term tax avoidance has a negative and nonsignificant effect on corporate value and institutional share ownership is not able to moderate the effect of long-term tax avoidance on the value of companies in manufacturing companies listed on the BEI period 2006-2016.
Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM Ni Made Yastini; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 32 No 10 (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.i10.p03

Abstract

This study aims to analyze the effect of understanding tax regulations, socialization of taxation and tax rates on compliance with MSME taxpayers. The study used the method of distributing questionnaires. The research subject is MSME taxpayer compliance in Gianyar Regency. The research was conducted at KKP Pratama Gianyar, with a sample of 99 MSME taxpayers. Analysis of research data using multiple linear analysis. Research shows understanding of tax regulations, tax socialization, and tax rates have a positive influence on compliance with MSME taxpayers in Gianyar Regency. So it can be concluded that MSME taxpayers will comply if they understand tax regulations, there is tax socialization and fair tax rates for MSMEs. Keywords: Tax; MSME; Tax Regulation.
Pengaruh Asimetri Informasi, Ukuran Perusahaan, Leverage dan Profitabilitas pada Manajemen Laba Tia Rahma Yanti; Putu Ery Setiawan
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.p26

Abstract

Earnings management arises as an effect of agency problems where there is an inconsistency in interests between owners and management. This study aims to determine whether information asymmetry, company size, leverage, and profitability influence earnings management. This research was conducted at Manufacturing Companies listed on the Indonesia Stock Exchange for the 2014-2016 period. The number of samples in this study were 33 manufacturing companies. This study uses a nonprobability sampling approach with a purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the research analysis it can be seen that the information asymmetry variable has no effect on earnings management. Firm size measured by asset log has a significant negative effect on earnings management. While leverage and profitability have a positive and significant effect on earnings management. Keywords: Earnings management, information asymmetry, company size, leverage, and profitability.
PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL PEMODERASI Made Caesar Juliartha Nugraha; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 26 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.v26.i01.p15

Abstract

Tax is a compulsory contribution to the state owed by an individual or entity that is a force based on the Law by not getting compensation directly and used for state needs for the greatest prosperity of the people. The purpose of this study was to determine the effect of tax avoidance (tax avoidance) on company value with transparency as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 60 companies with the number of observations 180 obtained by non-probability sampling techniques with purposive sampling method. Data analysis techniques were carried out using moderated regression analysis. The results of the research conducted show that tax avoidance (tax avoidance) has a positive effect on firm value. The study also found that transparency was able to moderate the effect of tax avoidance on firm value. Keywords: Tax Avoidance, Transparency, Corporate Value
Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor Laila Susanti; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 29 No 2 (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.v29.i02.p11

Abstract

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.
Pengaruh Sistem Administrasi Perpajakan Modern dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Orang Pribadi Ni Luh Putu Dessy Surya Puspita Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i03.p05

Abstract

Modern tax administration is a process of renewal is a priority tax reform that includes the field of organizational structure, business processes and information technology and communications, human resource management and good governance as an effort to increase tax revenues through increased tax compliance.In addition to the system of tax administration, tax penalties is one of the factors that affect the level of tax compliance.The aim of this study was to determine the influence of modern tax administration system and tax penalties on the individual taxpayer compliance in KPP Pratama Badung Selatan.The samples used were 100 individual taxpayer with accidental sampling technique.The data analysis technique used is multiple linear regression analysis. The results show that there are positive influence of modern tax administration system and tax penalties on the individual taxpayer compliance in KPP Pratama Badung Selatan.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE Ida Ayu Rosa Dewinta; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 14 No 3 (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 aimed to examine the effect of firm size, firm age, profitability, leverage and sales growth against tax avoidance. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2014. 176 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the size of the company, firm age, profitability, sales growth has positive effect on tax avoidance. This means that the higher the company's size, age of the company, profitability and sales growth will result in increased tax avoidance. Leverage has no effect on tax avoidance. This means that the higher leverage will not affect the increase in tax avoidance.
PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN BADAN DAN WITHHOLDING TAX PADA PT. ABC TAHUN PAJAK 2013 Siti Ro'fah Ayuningsih; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 16 No 3 (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

The purpose of this study was to determine the effect of applying a tax review of corporate income tax and withholding tax Income Tax Article 21, 22, 23, 24, 25, 26 and 4 (2) , The method used in this research is descriptive method that compared the results of comparative tax reporting according to the company with the calculation of Income Tax and the Agency for withholding tax in accordance with applicable tax in Indonesia. Results of this study indicate that a review of the corporate income tax in 2013, taxpayers have a deposit and reporting obligations in accordance with the applicable rules and regulations. However, in the calculation and preparation of tax reconciliation report contained several errors in the cost of consumption and telephone. PT. ABC also has obligations cutting, deposit and reporting of Income Tax 21 and 25 in accordance with the provisions of taxation. Based on data from the company for fiscal year 2013, there is no potential for Income Tax Article 22, 23, 24, 26 and 4 (2) outstanding.
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