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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal SPEKTRUM E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika BISMA (Bisma dan Manajemen) Journal of Auditing, Finance, and Forensic Accounting Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Journal of a Sustainable Global South Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan BISMA (Bisnis dan Manajemen) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
I Ketut Jati
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Tax Avoidance Ni Ketut Rai Riskatari; I Ketut Jati
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p07

Abstract

Tax avoidance is an effort made by taxpayers to reduce tax debt legally by utilizing loophole from tax regulations. Tax avoidance is a unique and complicated problem, on the one hand tax avoidance is allowed but on the other hand tax avoidance is not desired by the government. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection in this study uses a purposive sampling technique with predetermined criteria and a sample of 22 companies is obtained. The data analysis technique used is multiple linear regression analysis. The hypothesis testing method uses a significance level of 5 percent. Based on the results of the study indicate that the profitability variable has a negative effect on tax avoidance, leverage variable has a positive effect on tax avoidance and company size has a positive effect on tax avoidance. Keywords: Tax Avoidance; Profitability; Leverage; Firm Size.
Pengaruh Kualitas Pelayanan, Pengetahuan Perpajakkan dan Biaya Kepatuhan pada Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Kadek Metri Tresnalyani; I Ketut Jati
E-Jurnal Akuntansi Vol 24 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.v24.i01.p22

Abstract

Penelitian ini memiliki tujuan agar mendapatkan bukti empiris mengenai pengaruh kualitas pelayanan, pengetahuan perpajakkan, dan biaya kepatuhan pada kepatuhan wajib PKB di Kantor Bersama SAMSAT Kota Denpasar. Penelitian ini menggunakan semua wajib PKB yang aktif dan terdaftar di Kantor Bersama SAMSAT Kota Denpasar sebagai populasi, dengan sampel yang digunakan sejumlah 100 responden yang dihitung menggunakan rumus Slovin dengan metode accidental sampling. Pengumpulan data dilakukan dengan metode kuesioner dengan teknik analisis data yang digunakan yaitu regresi linier berganda. Hasil dari penelitian ini membuktikanbahwa kualitas playanan dan pengetahuan perpajakkan berpengaruh positif terhadap kepatuhan wajib PKB. Sedangkan biaya kepatuhan berpengaruh negatif pada kepatuhan wajib PKB. Kata Kunci:Kualitas pelayanan, pengetahuan perpajakkan, biaya kepatuhan, kepatuhan wajib pajak
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance I Gusti Agung Istri Windaryani; I Ketut Jati
E-Jurnal Akuntansi Vol 30 No 2 (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.i02.p08

Abstract

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance. Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.
REAKSI PASAR ATAS MANAJEMEN LABA PADA PENGUMUMAN INFORMASI LABA I Kadek Adi Dwiadnyana; I Ketut Jati
E-Jurnal Akuntansi Vol 7 No 1 (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 Penelitian ini bertujuan untuk menguji kandungan informasi terhadap suatu peristiwa yang diumumkan, yaitu pengumuman informasi laba yang mengandung income increasing discretionary accrual dan income decreasing discretionary accrual. Data yang digunakan adalah data sekunder, dengan jumlah populasi 108 perusahaan manufaktur yang melakukan praktik manajemen laba. Penentuan sampel menggunakan metode purposive sampling diperoleh 64 perusahaan. Berdasarkan hasil penelitian menggunakan uji paired samples t-test menunjukkan bahwa pengumuman informasi laporan laba yang mengandung manajemen laba mempunyai kandungan informasi yang akan membantu investor dalam mengambil keputusan investasi di pasar modal Indonesia. Kata kunci: manajemen laba, model pasar, reaksi pasar
PENGARUH KESADARAN, KUALITAS PELAYANAN, PEMERIKSAAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK RESTORAN Ida Bagus Meindra Jaya; I Ketut Jati
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

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Abstract

This research aims to determine how the influence of the taxpayer awareness, quality of service, tax audits and tax penalties on tax compliance in paying taxes restaurants Revenue in Denpasar. The theory used is the theory hearts Research husband legitimacy. The data used in this study are primary data by distributing 100 questionnaires to taxpayers registered in Denpasar Revenue Service. The data analysis technique used in this research is multiple linear regression. Based on the analysis, it is known that variable taxpayer awareness, quality of service, tax audits and tax penalties positive effect on tax compliance restaurants Revenue Service Denpasar.
The Effect Of Service Quality And Amnesty Of Tax On Personal Taxpayer Compliance Listed In Kpp Pratama Badung Selatan Komang Sudaarsa; I Ketut Jati
E-Jurnal Akuntansi Vol 24 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.v24.i03.p03

Abstract

This study aims to prove empirically the influence of service quality and tax amnesty on taxpayer compliance. The population in this study was 2,591 Individual Taxpayers registered in KPP Pratama Badung Selatan who participated in the Tax Amnesty program. The sample of this research is determined by purposive sampling technique, so that there are 100 observations that meet the sample criteria. The research hypothesis was tested using multiple linear regression analysis. The results showed that the variable service quality and tax amnesty have a positive influence on taxpayer compliance. Keywords: service quality, tax amnesty, compliance
Ukuran Perusahaan Sebagai Variabel Pemoderasi Pengaruh Profitabilitas pada Penghindaran Pajak Nyoman Trismana Putra; I Ketut Jati
E-Jurnal Akuntansi Vol 25 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.v25.i02.p16

Abstract

The purpose of this study is to determine the effect of profitability on tax avoidance with the firm sizeas a moderator variable. This research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange 2014-2016. The number of samples used in this study as many as 25 companies with 75 observations obtained with non-probability sampling technique with purposive sampling method. Data analysis technique is done by using analysis technique of moderated regression analysis. The results of the research show that profitability has a positive effect on tax avoidance. The study also found that firm size weakened the effect of profitability on tax avoidance. Keyword : profitability, firm size, tax avoidance
PENGARUH BUDAYA ORGANISASI, STRES KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI I Gede Sudha Cahyana; I Ketut Jati
E-Jurnal Akuntansi Vol 18 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

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Abstract

The more complex the business world and the growing demand for transparency and accountability demands optimal performance of employees. Employee performance based on previous research showing that performance is influenced by several factors. This study aims to investigate the influence of organizational culture, job stress and job satisfaction to employee performance. This research was conducted on the Tax Office Primary in East Denpasar in 2016. The samples used 70 employees to participate in this study. The sample in this study was determined by single random sampling method. Data were collected using a survey method. Data analysis technique used is multiple linear regression. Based on the results of multiple regression analysis with significance level of 5 percent, then the results of this study show that organizational culture have positive influence on employee performance, variable job stress have positive effect on employee performance, job satisfaction have positive effect on employee performance.
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK PADA PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) Ida Ayu Ivon Trisnayanti; I Ketut Jati
E-Jurnal Akuntansi Vol 13 No 1 (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

The increase in tax revenues in Indonesia related to the application of the Self Assessment system . Application of self assessment system causing tax arrears . To overcome these problems, carried out inspection and tax collection is a series of actions in order to pay off the tax debt underwriter taxes and costs of tax collection by the tax authorities in order to increase tax revenues . The purpose of this study was to determine the effect of the application of the self -assessment system , tax audits and tax collection at the reception of Value Added Tax on KPP North Badung . The data analysis technique used is multiple linear regression . Data collection methods used were interviews and documentation . Based on the results of analysis show that the self -assessment system , tax audits and tax collection impact on PPN receipts.
Pengaruh PKB Tarif Progresif dan Pendapatan WP Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Galih Sukma Adiputri; I Ketut Jati
E-Jurnal Akuntansi Vol 24 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.v24.i02.p30

Abstract

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang. Tujuan penelitian ini adalah untuk mengetahui pengaruh PKB tarif progresif dan pendapatan wajib pajak terhadap daya beli konsumen. Kantor SAMSAT Bersama Kota Denpasar merupakan tempat pelaksanaan penelitian ini. Penentuan sampel penelitian menggunakan metode nonprobability sampling. Jumlah sampel sebanyak 95 orang. Teknik analisis data yaitu analisis regresi linier berganda.Hasil penelitian yang dilakukan menunjukkanbahwa 89,7% variasi daya beli konsumen dijelaskan oleh PKB tarif progresif dan pendapatan wajib pajak, sedangkan sisanya dipengaruhi oleh faktor lainnya. PKB tarif progresif berpengaruh negatif dan pendapatan wajib pajak berpengaruh positif terhadap daya beli konsumen kendaraan bermotor roda empat milik pribadi di Denpasar. Kata kunci:Pajak Kendaraan Bermotor, Pendapatan Wajib Pajak, Daya Beli
Co-Authors A A Ngr Mayun Narindra Adek Devi Kusumayanti Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra ANDRIATI, Ni Putu Iin Danar Kiswara Desak Made Indy Vanessa Dana Desak Putu Devi Damayanti Eka Ardhani Sisdyani EKA ARDHANI SISDYANI Galih Sukma Adiputri Gede Juliarsa Gusti Agung Ayu Sri Dartini Hardi, Helen Triandini I Dewa Agung Ayu Mega Maharani Martha I Gde Oka Jayatenaya I Gede Adhi Adnyana I Gede Alit Putra I Gede Ari Wahyu Anantha I Gede Made Bagus Wira Manuaba I Gede Prayuda Budhiartama I Gede Riko Tama I Gede Sudha Cahyana I Gusti Agung Istri Windaryani I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Putu Kusumawati I Gusti Bagus Putra Pranata I Kadek Adi Dwiadnyana I Kadek Agus Wira Pradipta I Kadek Cesin Dwi Murthi Prayoga I Made Adi Darma Putra I Made Mara Yasa I Made Wahyu Cahyadi I Made Yoga Widian I Putu Ari Gunawan I Putu Putra Wiguna I Putu Risky Perdana Yasa I Wayan Angga Santika I Wayan Suartana Ida Ayu Dwi Giriantari Ida Ayu Intan Dwiyanti Ida Ayu Ivon Trisnayanti Ida Ayu Made Aletheari Ida Ayu Mirah Dwi Sasmitha Ida Bagus Meindra Jaya Kadek Dwi Damarian Kadek Dwi Desiari Komang Aryagus Wiguna Komang Hellen Kirana Putri Komang Sudaarsa Kustri Widyana, I Gusti Agung Bagus Dhimas Lilia Pinto Cardoso Dos Santos Made Puji Airlangga N.L.S. Widhiyani NANIEK NOVIARI Ni Gusti Putu Wirawati Ni Kadek Metri Tresnalyani Ni Ketut Rai Riskatari Ni Komang Ayu Puspita Dewi Ni Luh Dewi Tresna Mercika Ni Luh Putu Rika Yuniasih Ni Luh Putu Sukma Pradnyani Ni Luh Supadmi Ni Luh Tania Noviantini Ni Made Dwi Payanti Ni Made Vinayanthi Ni Nyoman Kristiana Dewi Ni Putu Anggun Kencana Dewi Ni Putu Ayu Arismajayanti Ni Putu Yunita Sari Ni Wayan Muliartini Ni Wayan Wedayani Nius Gwijangge Nyoman Nadia Naissa Deinara Nyoman Trismana Putra PRABANINGRUM, Putu Ary Sandria Putu Arisna Dewi Putu Diah Aryastuti Sanjiwani Putu Eka Mas Pratiwi Putu Ery Setiawan Putu Rian Mahendra Putu Tia Dewi Prayatni Putu Vio Narakusuma Ardayani Sudirga, I Gusti Ayu Desni Saraswati TARJO TARJO Tjok Gde Agung Anggadhika W.P.P Tri Krisna Yoga Mustika Zaenal Arifin