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All Journal Jurnal Ilmiah Akuntansi dan Bisnis 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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Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2 Ni Putu Novia Triana Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 30 No 12 (2020)
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.2020.v30.i12.p07

Abstract

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.
Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran Putu Nanda Bagus Kresna Yudha; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 30 No 7 (2020)
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.2020.v30.i07.p01

Abstract

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.
Pengetahuan Perpajakan, Pemahaman Peraturan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak E-Commerce Ni Putu Ana Kusuma Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p16

Abstract

The existence of E-commerce can help companies to expand market share at the national level and expand business across countries. This fact provides new opportunities for e-commerce as a tax object target. The research aims to examine the influence of tax knowledge, understanding of tax regulations, taxpayer awareness on E-commerce taxpayer compliance conducted in the South Denpasar area. The sampling method used purposive sampling method. The sample in this study is 159 e-commerce business people spread across South Denpasar. Data is processed using multiple linear regression. The results of the study show that knowledge of taxation, understanding of tax regulations, awareness of taxpayers has a positive effect on taxpayer compliance in E-commerce in South Denpasar. Keywords: Tax Knowledge; Understanding of Tax Regulations; Taxpayer Awareness; Taxpayer Compliance
PENGARUH SANKSI PERPAJAKAN, KUALITAS PELAYANAN DAN KEWAJIBAN MORAL PADA KEPATUHAN WAJIB PAJAK Putu Aditya Pranata; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 10 No 2 (2015)
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

Kepatuhan perpajakan merupakan SIKAP Taat, Patuh, tunduk, Dan melaksanakan KETENTUAN tentang perpajakan. Oleh KARENA ITU kepatuhan Selalu menjadi Faktor Penting Didalam meningkatan Nilai Akhir tax. Faktor-Faktor Yang mempengaruhi kepatuhan perpajakan ANTARA berbaring sanksi perpajakan, KUALITAS Pelayanan, Dan assets moral yang Wajib tax. Tujuan PENELITIAN adalah untuk mengetahui pengaruh sanksi perpajakan, KUALITAS Pelayanan, Dan assets Mortality moral yang kepatuhan Wajib tax Dalam, membayar tax restoran Anda di Dinas Pendapatan Kota Denpasar. POPULASI PENELITIAN Suami adalah seluruh Wajib tax restoran Anda Yang terdaftar di Dinas Pendapatan Kota Denpasar Tahun 2013 sebanyak 544 Wajib tax. Teknik Analisis Data Yang digunakan adalah Teknik Analisis regresi linier berganda. Berdasarkan Hasil Analisis diketahui bahwa sanksi perpajakan, KUALITAS Pelayanan, Dan assets moral yang berpengaruh positif Mortality kepatuhan Wajib tax Dalam, membayar tax restoran Anda di Dinas Pendapatan Kota Denpasar.
PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN LEVERGE TERHADAP TAX AVOIDANCE I Made Agus Riko Ariawan; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 18 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

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Abstract

This study aimed to demonstrate empirically the influence of independent board, institutional ownership, profitability and leverage against tax avoidance in the service sector companies in the Stock Exchange 2012- 2014. The theory used in this research is the theory of the Agency (Agency Theory), Theory of Compliance and Accounting Theory Positive. The population used in this study are all companies listed on the Stock Exchange the period of 2012- 2014 as many as 268 companies. The samples in this study using the purposive sampling method. The data collection is done by dokumentasi. Data analysis used is multiple linear regression analysis. The results this research showed that the independent board have negatively affect the profitability of tax avoidance. Institutional ownership variable and leverage have  positive effect on tax avoidance.
Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance Ni Wayan Desi Antari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p12

Abstract

The research aims to obtain empirical evidence regarding the effect of profitability, leverage, and audit committee on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The total population of 42 companies using the method of determining the sample is the method of non-probability sampling, especially purposive sampling so as to obtain a total sample of 168. Hypothesis testing is done by using multiple linear regression analysis techniques. The results showed the profitability and audit committee variable had no effect on tax avoidance. The leverage variable shows a significant positive effect on tax avoidance. Keywords: Profitability; leverage; Audit Committee; CETR.
Analisis Aspek-Aspek Wajib Pajak Sebagai Anteseden Kepatuhan Wajib Pajak Kendaraan Bermotor di Gianyar Anak Agung Istri Inten Febriyanti; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 21 No 2 (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.i02.p05

Abstract

Penelitian ini bertujuan untuk membuktikan Pengaruh Kesadaran Wajib Pajak, Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kantor Bersama SAMSAT Gianyar. Populasi penelitian ini adalah seluruh wajib pajak kendaraan bermotor yang terdaftar pada Kantor Bersama SAMSAT Gianyar. Sampel yang digunakan dalam penelitian ini adalah metode accidental sampling yaitu teknik penentuan sampel berdasarkan kebetulan, yaitu siapa saja yang secara kebetulan bertemu dengan peneliti. Data dikumpulkan dengan metode survei dengan kuesioner, dan kuesioner yang layak diolah sebanyak 100 kuesioner. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, kewajiban moral, kualitas pelayanan dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kantor Bersama SAMSAT Gianyar. Hal ini berarti semakin tinggi kesadaran wajib pajak, kewajiban moral, kualitas pelayanan dan sanksi perpajakan, maka semakin tinggi pula kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor.
INTEGRITAS SEBAGAI PEMODERASI PENGARUH SANKSI PAJAK DAN KESADARAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI Made Wisnu Prawirasuta; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 16 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

Taxpayer compliance is an attitude or behavior of a taxpayer who caary out all obligations of taxiation. Issues regarding taxation compliance becomes important because disobedience taxation simultaneously will cause tax evasion attempts, resulting in reduced tax deposits to the State Treasury. This study aims to examine how the effect of the tax penalties and taxpayers on compliance awareness of an individual taxpayer with integrity as a moderating. The sampling is done through convenience sampling method, then the sample size is calculated using the formula Slovin by using a sample of 100. The data analysis method Moderated Regression Analysis (MRA). The results showed a positive effect of tax sanctions against individual taxpayer compliance Awareness taxpayer positive effect on compliance of individual taxpayers. The results also showed that integrity is able to moderate the effect of the tax penalties on an individual taxpayer compliance. Integrity also able to moderate influence on compliance awareness taxpayer individual taxpayer.
PENGARUH KEWAJIBAN MORAL, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK DI KPP BADUNG UTARA Ketut Gede Widhi Artha; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 17 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

This study aims to determine the effect of moral obligation, the quality of services, and tax penalties against an individual taxpayer compliance in the scheme of PP 46 In 2013 in North Badung STO. This study uses a questionnaire as a method of data collection. By using Slovin formula obtained a hundred  respondents in the sample in this study. Based on the results of the discussion, a moral obligation, quality of service, and tax penalties positive effect on compliance of individual taxpayers in the scheme of PP 46 in 2013. The higher the moral obligation, the better quality of service and increasingly strict tax penalties will have no effect on the higher level of compliance of individual taxpayers.
Pengaruh Kualitas Pelayanan, Religiusitas, dan Norma Subjektif Terhadap Kepatuhan WPOP pada KPP Pratama Tabanan A.A. Gede Rai Karmanata; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 29 No 3 (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.i03.p04

Abstract

This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Tabanan Primary Tax Office. The sample in this study was obtained based on the calculation of the Slovin formula, so as to obtain as many as 100 samples of WPOP registered as Individual Taxpayers at the Tabanan Primary Tax Office. The analysis technique used in this study is multiple linear regression. The results of this study indicate that good service quality, strong religiosity, and high subjective norms significantly influence individual taxpayer compliance registered at the Tabanan Primary Tax Office. This research can be used as a motivation for the Tabanan Pratama Tax Office to be able to maintain good service quality for satisfaction and comfort of taxpayers to carry out their tax obligations. Keywords : Service Quality; Religiosity; Subjective Norms; WPOP Compliance.
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