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All Journal Jurnal SPEKTRUM Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi BISMA (Bisma dan Manajemen) Journal of Auditing, Finance, and Forensic Accounting Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan BISMA (Bisnis dan Manajemen) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat 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 E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Ekonomi Pembangunan INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
I Ketut Jati
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities 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 Social Sciences Other

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Analisis Perbandingan Kinerja Keuangan UMKM Pengusaha Kena Pajak dengan UMKM Non Pengusaha Kena Pajak Zaenal Arifin; I Ketut Jati
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p11

Abstract

This study aims to compare the financial performance of MSMEs for Taxable Entrepreneurs and MSMEs for Non-Taxable Entrepreneurs for the 2017-2019 period by using several financial ratios. The design of this research is comparative descriptive. Sampling used double sampling technique, namely quota sampling and purposive sampling. So that the resulting number of samples is 10 MSMEs of Taxable Entrepreneurs and 10 MSMEs of Non-Taxable Entrepreneurs with a total of 30 MSMEs of Taxable Entrepreneurs and 30 MSMEs of Non-Taxable Entrepreneurs. The method of data analysis in this study is descriptive analysis to determine the average performance of SMEs and hypothesis testing with independent sample t-test. The results of this study indicate that MSMEs of Taxable Entrepreneurs have better performance and have differences based on the ratio of Gross Profit Margin and Return on Assets, while in the Inventory Turnover ratio there is no difference between MSMEs of Taxable Entrepreneurs and MSMEs of Non-Taxable Entrepreneurs. Keywords: Financial Performance; MSME; Taxable Entrepreneur.
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.
Pengaruh Pajak Daerah, Retribusi Daerah, dan Lain-Lain PAD yang Sah Terhadap Kinerja Keuangan Daerah Komang Aryagus Wiguna; I Ketut Jati
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.p04

Abstract

The purpose of this study is to determine the effect of local taxes, regional levies, and other legitimate local revenue on regional financial performance in the Bali Provincial Government. This study uses a quantitative approach with multiple linear regression analysis techniques. The data in this study are secondary data regarding the PAD of Bali Province in the period 2012-2016. The results showed that partially, both local taxes, regional levies, as well as other legitimate local revenues did not have a significant effect on regional financial performance in the Bali Provincial Government. It can be suggested for future researchers to observe other factors that can affect local taxes, regional levies and other legitimate income. Some of the factors mentioned are population, GDP, government expenditure and inflation.Keywords: Regional Tax, Regional Retribution, PAD, financial performance.
KONDISI KEUANGAN WAJIB PAJAK PEMODERASI PENGARUH SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK I Putu Risky Perdana Yasa; I Ketut Jati
E-Jurnal Akuntansi Vol 19 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

This study aims to determine the effect of the financial condition the taxpayer as a moderating influence tax penalties and awareness of the taxpayer for the tax compliance of motor vehicles. The theory used in this research is theory of Compliance. The population in this study are all active CLA taxpayers registered at the Office of Joint SAMSAT Denpasar. The samples used in this study were 100 respondents calculated by Slovin method of the accsidental sampling method. The data collection was conducted using non-participant observation and questionnaires. Data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that the awareness of tax penalties and taxpayers significant positive effect on motor vehicle tax compliance. Besides moderating variables, namely the taxpayer's financial condition can also moderate the effect of tax penalties and awareness of the taxpayers on tax compliance vehicles.
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, dan Pengalaman Menggunakan Sistem E-Filling Pada Penggunaan Sistem E-SPTPD I Gde Oka Jayatenaya; Ketut Jati
E-Jurnal Akuntansi Vol 23 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.v23.i03.p25

Abstract

Penggunaan teknologi memberikan kemudahan dalam melakukan pekerjaan. Penelitian ini bertujuan untuk mengetahui penggunaan sistem e-SPTPD oleh wajib pajak sebagai sarana pelaporan pajak, yang diukur melalui persepsi kegunaan, persepsi kemudahan, dan pengalaman menggunakan sisten e-filling. Penggunaan sistem e-SPTPD merupakan diterimanya sistem e-SPTPD oleh wajib pajak sebagai sarana pelaporan pajak. Penelitian ini dilakukan di Dinas Pendapatan Daerah Kabupaten Badung. Jumlah sampel yang diteliti sebanyak 96 wajib pajak pengguna e-SPTPD. Metode penentuan sampel menggunakan convenience sampling yaitu teknik penentuan sampel berdasarkan kebetulan, yaitu siapa saja yang secara kebetulan/insidental bertemu dengan peneliti dapat digunakan sebagai sampel, bila dipandang orang yang kebetulan ditemuai sebagai sumber data. Pengumpulan data dilakukan melalui penyebaran kuesioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis disimpulkan bahwa persepsi kegunaan, persepsi kemudahan, dan pengalaman menggunakan sistem e-filling berpengaruh positif pada penggunaan sistem e-SPTPD. Kata Kunci : kegunaan, kemudahan, pengalaman, penggunaan sistem.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DALAM PENGAMBILAN KEPUTUSAN INVESTASI PADA SAHAM UNGGULAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I Putu Ari Gunawan; I Ketut Jati
E-Jurnal Akuntansi Vol 2 No 1 (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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Abstract

Investasi di pasar modal dapat memberikan keuntungan berupa capital gain maupun dividen. Mengingat banyak faktor internal yang mempengarui return saham maka seorang investor dituntut mempunyai kemampuan untuk mengetahui hal-hal yang mempengaruhi return saham. Tujuan penelitian ini adalah untuk mengetahui pengaruh NPM, ROA, ROE, EPS, PER secara simultan dan parsial terhadap return saham pada saham unggulan di Bursa Efek Indonesia. Dengan jumlah sampel sebanyak 36 perusahaan serta menggunakan tenik analisis regresi berganda diperoleh hasil penelitian yaitu terdapat pengaruh yang signifikan secara simultan antara variabel NPM, ROA, ROE, EPS, PER terhadap return saham. Secara parsial tidak ada pengaruh yang signifikan variabel NPM, ROA dan ROE terhadap return saham. Dan ada pengaruh yang signifikan secara parsial variabel EPS dan PER terhadap return saham.   Katakunci: EPS, NPM, PER, ROA, ROE, Return Saham
Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP I Made Yoga Widian; I Ketut Jati
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.p02

Abstract

One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions on individual taxpayer compliance registered at North Badung KPP Pratama. The study was conducted at the KPP Badung Utara in 2018. The sample selection was 100 taxpayers using the Slovin formula. Data collection was carried out by distributing questionnaires to WPOP registered in North Badung KPP Pratama and the analysis techniques using multiple linear regression analysis. Based on the results of the analysis, it is known that service quality, understanding of regulations and taxation sanctions have a positive effect on individual taxpayer compliance registered in North Badung KPP Pratama, with the value of calculating each variable greater than the label, and having a significance value greater than 0.05. Keywords : Quality Of Service; Understanding Of Tax Regulations; Tax Sanctions; Individual Taxpayer Compliance.
PENILAIAN KINERJA BERDASARKAN KONSEP VALUE FOR MONEY UNTUK PENERIMAAN PAJAK HOTEL DAN RESTORAN I Made Mara Yasa; I Ketut Jati
E-Jurnal Akuntansi Vol 20 No 1 (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

Rate the performance of the Department of Revenue Buleleng  important to assess the accountability of the organization. Accountability here is showing how funds are spent, but includes the ability mununjukkan how funds are spent economically, efficiency, and effectiveness. The purpose of this study is to determine the performance of the Department of Revenue on receipt of Buleleng Regency Hotel and Restaurant Tax. The data used in this research is secondary data. Based on the results of the analysis showed that the performance of the Department of Revenue Buleleng, seen from the economic rationale for acceptance Hotel and Restaurant Tax for the years of 2012 and 2013 that ratio is very economical, in 2010 the ratio is quite economical, 2009 and 2011 the ratio is economical. Judging from the efficiency ratio for the Hotel and Restaurant tax income in 2009 to 2013 was very efficient. Judging effective ratio Hotel and Restaurant tax income in 2009 to 2013 was very effective
PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA, DISIPLIN, KOMPLEKSITAS TUGAS ACCOUNT REPRESENTATIVE PADA PENYELESAIAN PEMINDAHBUKUAN Ni Made Vinayanthi; I Ketut Jati
E-Jurnal Akuntansi Vol 11 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

Pemindahbukuan adalah perhitungan dengan kelebihan pembayaran pajak atau bunga yang diterima yang dilakukan untuk pembayaran utang pajak. Pemindahbukuan ini dilakukan karena adanya kelebihan pembayaran pajak atau salah atau kurang jelas dalam pengisian SSP. Tujuan penelitian  ini adalah untuk mengetahui pengaruh tingkat pendidikan, pengalaman kerja, disiplin kerja dan kompleksitas tugas pada penyelesaian pemindahbukuan di Kantor Pelayanan Pajak Pratama se-Kota Denpasar dan se-Kabupaten Badung. Studi ini menggunakan teknik analisis data regresi linear berganda. Kuesioner merupakan metode pengumpulan data yang digunakan dalam penelitian ini. Penelitian ini mendapatkan hasil berupa tingkat pendidikan tidak berpengaruh pada penyelesaian pemindahbukuan, sedangkan pengalaman kerja, disiplin kerja dan kompleksitas tugas berpengaruh pada penyelesaian pemindahbukuan di Kantor Pelayanan Pajak Pratama se-Kota Denpasar dan se-Kabupaten Badung.
INDEKS PEMBANGUNAN MANUSIA MEMODERASI PENGARUH KINERJA KAPASITAS FISKAL DAERAH DAN SILPA PADA DAYA SAING DAERAH A A Ngr Mayun Narindra; I Ketut Jati
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

The performance of the region fiscal capacity is Revenue Sharing Fund and SiLPA might not linearly impact the zone competitiveness because they are some contigency factors, which one of them is Human Development Index (HDI). This study aims to discover the influence of region fiscal capacity performance to area competitiveness, also the ability of HDI to modernize the influence of region fiscal capacity performance for zone competitiveness. An examination with eight regencies and a city in Bali province within 2008-2013 period of study, were using quantitative and qualitative data with a secondary source from Financial Bureau of Bali province and Statistic Center. The data had been tasted and fulfilled the classical assumption testing; suitability model testing with adjusted R2=46%, afterwards the research of hypothesis testing has finally done by using Moderated Regression Analysis technique. The result of the test states that the region fiscal capacity performance is Revenue Sharing and Human Development Index, those two aspects give a positive and significant impact on zone competitiveness of regency or city in Bali province. Also, the HDI is capable to modernize the influance of Revenue Sharing Fund and SiLPA on Zone Competitiveness.
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 Made Bagus Wira Manuaba 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 Ketut Suryanawa I Made Adi Darma Putra I Made Gde Kamal Mulia 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 I.A. Pt. Wahyu Sri Saraswati 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 Kartika Ayuni Kencanawati 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 Tiara Hanifah Budika Putri Tjok Gde Agung Anggadhika W.P.P Tri Krisna Yoga Mustika Zaenal Arifin