Articles
<![CDATA[PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN BADAN SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN ]]>
<![CDATA[Anak Agung Istri Shintia Dewi]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 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[Mengetahui penerapan tax review atas pajak penghasilan badan sebagai dasar pemenuhan kewajiban perpajakan pada PT AV tahun pajak 2013 merupakan tujuan dari penelitian ini. PT. AV yang merupakan perusahaan yang bergerak di bidang Resort merupakan objek dalam penelitian ini. Metode yang dipergunakan dalam pengumpulan data ini adalah dokumentasi dan wawancara. Setelah diterapkan tax review atas PPh Badan menunjukkan PT.AV telah menjalankan kewajiban penyetoran dan pelaporan sesuai dengan ketentuan perpajakan. Namun, dalam perhitungan dan penyusunan SPT Tahunan Badan terdapat kesalahan dalam pembebanan biaya pada laporan laba rugi fiskal sehingga mengakibatkan pajak terutang perusahaan lebih kecil dari ketentuan.]]>
<![CDATA[PENGARUH KESADARAN, PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Kadek Juniati Putri]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 2 (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[This research aimed to determine the effect of taxpayer awareness, knowledge and understanding of regulations, taxation, quality of service and tax penalties on tax compliance on the Tax Office (KPP) Pratama East Denpasar. The theory used in this study are attribution theory (atribution theory), contingency theory and the theory of perceived behavior (TPB). The population in this study include individual taxpayers registered at the Tax Office Pratama East Denpasar number 100.703 taxpayers. The samples used in this study were 100 respondents with incidental sampling technique sampling method. The data collection was conducted by questionnaire. Data analysis technique used is multiple linear regression. The results showed that the taxpayer awareness, knowledge and understanding of regulations, taxation, quality of service and tax penalties positive effect on tax compliance.]]>
<![CDATA[Rasio-Rasio Keuangan Sebagai Prediktor Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[I Wayan Pradnyantha Wirasedana]]>;
<![CDATA[Putu Ery Setiawan]]>
<![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.p13
<![CDATA[Financial ratios have been used long ago to assess a company's financial performance and predict future performance, including stock returns. The study aims to determine the predictive ability of various financial ratios to stock returns. Statistical testing with SPSS was conducted on 97 manufacturing companies on the Stock Exchange during the period 2009-2016 or as many as 748 observational data. Testing is done by performing a simple regression of each ratio and multiple regression using the stepwise method to identify ratios that are able to predict stock returns. Simple regression test results on each ratio show that the greatest predictive ability is owned by Return on Assets followed by Assets Turnover, Return on Equity, Debt to Equity Ratio and Earnings per Share. Multiple regression testing using the stepwise method shows that the combination of the ratio of Return on Assets, Debt to Equity Ratio and Inventory Turnover provides the greatest predictive ability among the ratios tested. Keywords: Debt To Equity Ratio; Financial Ratios; Return On Assets, Stock Returns; Turnover.]]>
<![CDATA[PENGARUH BEBAN KERJA, KEPUASAN KERJA, SELF EFFICACY DAN TIME BUDGET PRESSURE PADA KINERJA AUDITOR ]]>
<![CDATA[Kadek Ricky Ardie Suprapta]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 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[This study aimed to examine the effect of workload, job satisfaction, self-efficacy and time budget pressure on the performance of auditors public accounting firm in the province of Bali. The theory used in this research is the Expectacy Theory. The study population was all auditors working in the public accounting firm in Bali as many as 82 people in 2016. The number of samples used in this study were 81 respondents to the sampling technique purposive sampling method. The data collection was conducted by questionnaire. Data analysis technique used is multiple linear regression analysis. The results showed that Workload and time budget pressure have negative effect on the performance of auditors in KAP Bali Province. Job satisfaction and self efficacy positive effect on the performance of auditors in KAP Bali Province.]]>
<![CDATA[PENGARUH KEWAJIBAN MORAL, KUALITAS PELAYANAN, PEMERIKSAAN PAJAK DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK BADAN ]]>
<![CDATA[sherly layata]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 2 (2014) ]]>
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[This study aims to determine the effect of moral obligation, quality of service, tax audits and tax penalties on taxpayer compliance in Service Tax Office South Badung. The number of samples taken at 100 corporate taxpayers registered in South Badung Service Tax Office with random sampling methods, especially the sampling area. Data was collected through interviews, questionnaires and documentation. The data analysis technique used is multiple linear regression analysis. Using the tools of SPSS 17 for windows. The results of this study are positively moral obligation, quality of service, tax audits and tax penalties affect taxpayer compliance in Service Tax Office South Badung.]]>
<![CDATA[Kepemilikan Manajerial, Financial Distress, Ukuran Perusahaan dan Penghindaran Pajak ]]>
<![CDATA[Ni Luh Putu Ayu Kusumaning Dewi]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 4 (2024) ]]>
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.2024.v34.i04.p14
<![CDATA[Penghindaran pajak adalah upaya yang dilakukan Wajib Pajak untuk meminimalkan beban pajaknya dengan tidak melanggar peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi penghindaran pajak diantaranya kepemilikan manajerial, financial distress, dan ukuran perusahaan. Penelitian ini mengkaji perusahaan property dan real estate yang terdatar di Bursa Efek Indonesia periode 2015-2021. Penelitian ini menggunakan metode analisis regresi linear berganda dengan metode penentuan sampel menggunakan metode purposive sampling dan memperoleh sampel sebanyak 11 perusahaan. Hasil analisis menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak sedangkan kepemilikan manajerial dan financial distress tidak berpengaruh signifikan terhadap penghindaran pajak. Hasil penelitian ini dapat memberikan dukungan terhadap teori keagenan dan teori akuntansi positif serta menjadi bahan pertimbangan bagi pemerintah dan perusahaan terkait pemilihan kebijakan di bidang perpajakan. Kata Kunci: Penghindaran Pajak; Kepemilikan Manajerial; Financial Distress; Ukuran Perusahaan.]]>
<![CDATA[Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan Fiskus dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan WPOP ]]>
<![CDATA[I Putu Surya Astina]]>;
<![CDATA[Putu Ery Setiawan]]>
<![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.p01
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, kualitas pelayanan fiskus, dan kesadaran wajib pajak terhadap tingkat kepatuhan wajib pajak orang pribadi. Penelitian ini dilakukan di Kantor Pelayanan Pajak Pratama Tabanan karena peneliti melihat bahwa tingkat kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Tabanan relatif rendah. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Tabanan. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 100 responden dari 102.607 populasi wajib pajak orang pribadi yang masih efektif di Kantor Pelayanan Pajak Pratama Tabanan pada tahun 2015 dihitung berdasarkan rumus slovin dengan metode penentuan sampel adalah metode accidental sampling. Pengumpulan data dilakukan dengan cara menggunakan teknik kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil pengujian hipotesis pada penelitian ini menunjukan bahwa pemahaman peraturan perpajakan, kualitas pelayanan fiskus dan kesadaran wajib pajak berpengaruh positif terhadap tingkat kepatuhan wajib pajak. Hal ini memiliki arti bahwa semakin tinggi tingkat pemahaman peraturan perpajakan seorang wajib pajak, semakin baik kualitas pelayanan yang diberikan oleh fiskus terhadap wajib pajak dan semakin tinggi tingkat kesadaran wajib pajak dalam memenuhi kewajibannya maka akan meningkatkan kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Tabanan.]]>
<![CDATA[Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi ]]>
<![CDATA[Ni Made Artini]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p10
<![CDATA[This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The number of observations of 75 samples obtained through nonprobability sampling method with purposive sampling technique. Data collection was carried out by non-participant observation method. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that CSR disclosure had a negative effect on tax avoidance. Profitability as a moderating variable is able to moderate the effect of CSR disclosure on tax avoidance. Keywords: Corporate Social Responsibility; Profitability; Tax Avoidance.]]>
<![CDATA[Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2 ]]>
<![CDATA[Ni Putu Novia Triana Dewi]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p07
<![CDATA[The purpose of this study is to find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 registered at the Tabanan Primary Tax Service . The method used is non-probability sampling with accidental sampling technique. Data collected by distributing questionnaires to 100 individual taxpayers. The analysis technique used is multiple linear regression. Based on the results of the analysis that the performance expectations, sosial factor, facilitating condition and hedonic motivation have no effect on the use of e-Filing by individual taxpayers, effort expectation, price value and habit have a positive effect on the use of e-Filing by individual taxpayers in Tabanan Primary Tax Service. Keywords: E-Filing, Personal Taxpayers, UTAUT 2.]]>
<![CDATA[Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran ]]>
<![CDATA[Putu Nanda Bagus Kresna Yudha]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p01
<![CDATA[This study aims to provide empirical evidence about the influence of taxpayer awareness, service quality, tax sanctions and the application of transaction recording devices (tapping boxes) to taxpayer compliance in paying restaurant taxes. This research was conducted on companies that have been registered with the Denpasar City Revenue Agency since 2017. The sample in this study is a restaurant that has been installed with a taping box. The method of determining the sample using a purposive sampling method using the Slovin formula to obtain 31 companies as samples. Data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variable of taxpayer awareness, service quality, tax sanctions, and the application of tapping boxes has a positive effect on the compliance of natural taxpayers paying restaurant taxes at the Denpasar City Revenue Agency. Keywords: Awareness of Taxpayers; Service Quality; Tax Sanctions; The Application Of Tapping boxes; Taxpayer Compliance.]]>
