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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, KONDISI KEUANGAN, DAN PERSEPSI TENTANG SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK REKLAME DI DINAS PENDAPATAN KOTA DENPASAR I G. A. M. Agung Mas Andriani Pratiwi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 6 No 2 (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 Pajak reklame merupakan salah satu sumber pendapatan daerah yang terus meningkat penerimaannya seiring dengan meningkatnya jumlah pelaku usaha akibat pertumbuhan ekonomi.Kesadaran masyarakat untuk mematuhi kewajiban perpajakan yang berlaku memegang peranan penting dalam penerimaan pendapatan perpajakan.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan, kondisi keuangan perusahaan, dan persepsi tentang sanksi perpajakan pada kepatuhan wajib pajak reklame di Dinas Pendapatan Kota Denpasar.Pengumpulan data dilakukan menggunakan kuesioner dengan teknik insidental sampling dan menggunakan sampel sebanyak 100 orang wajib pajak reklame.Teknik analisis data menggunakan analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan, kondisi keuangan perusahaan, dan persepsi tentang sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame.Variabel bebas terhadap kepatuhan wajib pajak reklame mempunyai kontribusi sebesar 69,5 persen, sedangkan 30,5 persen dipengaruhi oleh faktor lain diluar model. Kata kunci : kepatuhan wajib pajak, kesadaran wajib pajak, kondisi keuangan perusahaan, kualitas pelayanan, persepsi tentang sanksi perpajakan  
Pengaruh Pengendalian Internal, Kompetensi dan Locus Of Control Pada Kecenderungan Kecurangan Akuntansi I Gede Beni Wirakusuma; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 26 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.v26.i02.p26

Abstract

This study aims to determine the effect of internal control, competence and locus of control on accounting fraud tendencies.This research was conducted in the Municipal Revenue Office with a survey method using a questionnaire. The number of samples analyzed was 80 respondents using a purposive sampling method. The data analysis technique in this study used multiple linear regression analysis.Based on the results of the analysis carried out, it can be concluded that the results of data analysis show that internal control and competence negatively affect the tendency of accounting fraud. Whereas locus of control has a positive effect on accounting fraud tendencies. Key word: Internal Control, Competence, Locus Of Control, Accounting Fraud Trends
MANAJEMEN PAJAK SEBAGAI UPAYA UNTUK EFISIENSI PAJAK PENGHASILAN WAJIB PAJAK BADAN Liana Fatni Suarningrat; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 5 No 2 (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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ABSTRAK Tujuan penelitian ini adalah untuk mengetahui perencanaan pajak, pelaksanaan kewajiban perpajakan, dan pengendalian pajak PT. Sensatia Botanicals setelah menerapkan manajemen pajak. Penelitian ini dilakukan di PT. Sensatia Botanicals, Karangasem. Pengumpulan data dilakukan melalui metode dokumentasi, dan dengan teknik analisis  kuantitatif deskriptif.Berdasarkan hasil analisis, perusahaan belum menerapkan manajemen pajak secara efektif. Untuk menerapkan manajemen pajak yang baik, perusahaan dapat menerapkan perencanaan pajak dengan mengalihkan biaya penggantian pulsa dan biaya PPh 21 karyawan ke dalam bentuk tunjangan komunikasi dan tunjangan pajak bagi karyawan, serta disarankan agar biaya sumbangan keagamaan perusahaan disumbangkan melalui Badan Dharma Dana Nasional Yayasan Adikara Dharma Parisad (BDDN YADP), yang merupakan lembaga yang sah menerima dan mengelola Dharma Dana Hindu di Indonesi. Pelaksanaan Kewajiban Perpajakan perusahaan secara umum telah mematuhi ketentuan perpajakan secara benar dengan mematuhi segala ketentuan administrasi perpajakan dan melaksanakan secara efektif segala ketentuan peraturan perpajakan. Perusahaan hendaknya melakukan pengendalian pajak dengan cara mengadakan review pajak secara internal, dan perhitungan ekualisasi pajak, serta melakukan perbaikan atas SPT PPh 21 dan SPT Badan agar tercipta manajemen pajak yang matang dan terorganisir. Kata Kunci: perencanaan pajak, pelaksanaan kewajiban perpajakan, pengendalian pajak  
Pengaruh Persepsi Kualitas Pelayanan, Pemahaman, Persepsi Sanksi Perpajakan, dan Lingkungan Terhadap Kepatuhan Wajib Pajak Putri Noviantari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 22 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.v22.i03.p03

Abstract

Taxpayer compliance is important because most of state revenues come from tax revenues. Taxpayer compliance is the taxpayer's obedience to perform the required provisions or tax rules. Taxpayer compliance becomes a requirement for increased state revenues. Taxpayer compliance is an important factor because the system implements in taxation system Indonesia is self assessment system. The low compliance of taxpayers can lead to reduced receipts to the state treasury and hindering the running of government wheels because most of state expenditures are financed by tax revenues. This study focuses on taxpayer compliance non taxable entrepreneurs in Pratama Badung Selatan tax office. The purpose of this research is to know the influence of perception of service quality, understanding of taxpayer, perception of tax sanction, and environment of taxpayer on taxpayer compliance non taxable entrepreneur in Pratama Badung Selatan tax office. The number of samples used is as much as 100 respondents and determined by the slovin formula. Sample determination was done by incidental sampling method. Data collection was done by distributing questionnaires to respondents. Data analysis technique used is multiple linear regression. Based on the results of the analysis found that the perception of service quality, understanding of taxpayers, perceptions of tax sanctions, and environmental taxpayers have a positive and significant impact on taxpayer compliance. Keywords: Compliance, perception of service quality, understanding, perception of tax sanction, environment
Insentif Pajak, Pemahaman Perpajakan, Lingkungan Sosial, dan Kepatuhan WPOP UMKM Pada Pandemi Covid-19 Komang Devinta Riani Putri; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 34 No 2 (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.i02.p20

Abstract

Taxpayer compliance is the behavior of a taxpayer who complies with his tax obligations in accordance with the rules. The aim of this research is to examine the influence of tax incentives, understanding of taxation, and the social environment on MSME individual taxpayer compliance during the Covid-19 Pandemic at the East Denpasar Pratama Tax Service Office. The population in this research is all MSME individual taxpayers registered at KPP Pratama East Denpasar amounting to 4,239 taxpayers. The sample used was 98 respondents and was determined using the Slovin formula. The method for determining the sample in this research is non-probability sampling, especially purposive sampling. The data analysis technique used is descriptive statistical analysis and partial least squares. Based on the research results, it shows that tax incentives, understanding of taxation and the social environment have a positive and significant influence on MSME individual taxpayer compliance during the Covid-19 pandemic. Keywords:Tax Incentives, Understanding, Environment, Compliance.
Kendali Budget Ketat pada Pemda Di Provinsi Bali dalam Menghadapi Turbulensi Budget I Wayan Pradnyantha Wirasedana; Eka Ardhani Sisdyani; I 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.p12

Abstract

This research aimed to provide recommendation on how stringent or flexible budget control held by district government, especially in Bali Province, so that deficits or surpluses can be avoided and budget performance improved. The data were collected from multiple methods including survey using questionnaire, observation, budget archive verification, budget realization report and macro economic data from Badan Pusat Statistik Provinsi Bali. The population was district and town governments in Bali Province and purposive sampling was used, based on Klassen Typology. The data was tested to estimate measurement and structural models using Partial Least Square (PLS) method and interaction effect test using Ordinary Least Square (OLS) method. The result of this research can be used to anticipate contingency factor such as budget turbulence in guaranteeing budget efficiency, especially when budget turbulence affect the relationship of stringent budget control and budget deviation. Keywords: stringent budget control, budget turbulence, district and town governments
Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi Putu Devi Ayu Utari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 28 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.v28.i01.p05

Abstract

Badung Utara, Badung Utara, Badung Utara. To find out whether the preference must be able to moderate the relationship between understanding of tax regulations on individual taxpayer regulations in the North Badung region. The minimum number of samples used in the study were 100 (one hundred) individual taxpayers at North Badung KPP Pratama. This study uses the accidential sampling method. The method of data collection uses the questionnaire method. The data analysis technique used is Moderated Regression Analysis (MRA). The results obtained related to understanding tax regulations, positive and significant to taxpayer obligations, as well as risk preferences can moderate the relationship of understanding tax regulations with taxpayer assistance. Keywords: Understanding of Taxes, Tax Compliance, Risk Preference.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERIMAAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR PROVINSI BALI Ida Ayu Ardina Natasya; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 14 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

One source of revenue is to be improved for financing the delivery of government and regional development of Bali Province as an autonomous region is BBNKB taxes. The purpose of this study was to determine the influence of public services, competence human resources, and taxpayer compliance of the effectiveness of tax revenue BBNKB Bali Province. Method of determining the sample in this study was done by using cluster sampling or sampling area. Respondents in this research were 100 taxpayers BBNKB obtained by using Slovin formula. This study tested using multiple linear regression analysis using SPSS. Based on the results of the analysis can be concluded that the public service variables significant positive effect on the effectiveness of tax revenue BBNKB, the competence of human resources has positive influence on the effectiveness of tax revenue and tax compliance BBNKB positive influence on the effectiveness of tax revenue BBNKB Bali Province.
Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Ni Putu Ayu Indira Yuni; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 29 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.v29.i01.p09

Abstract

This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression and moderation regression analysis. The results of the analysis show that institutional ownership and independent commissioners have a negative influence on tax avoidance. Profitability has a positive effect on tax avoidance. The size of the company strengthens the relationship of institutional ownership with tax avoidance. Company size is not able to moderate independent commissioners with tax avoidance. Company size weakens profitability relations with tax avoidance. Keywords : Tax avoidance; corporate governance; profitability; and company size.
Pengaruh Kompensasi Manajemen, Inventory Intensity Ratio, dan Profitabilitas Pada Tax Avoidance Komang Dessica Indriyanti; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 27 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.v27.i02.p27

Abstract

The purpose of this study is to examine the effect of management compensation, inventory intensity ratio, and profitability on tax avoidance. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The number of observations obtained was 205 observations using the nonprobability sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of multiple linear regression analysis show that management compensation has a negative effect on tax avoidance, profitability has a positive effect on tax avoidance, while the inventory intensity ratio does not affect tax avoidance. Keywords : Management compensation, inventory intensity ratio, profitability, tax avoidance
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