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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 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.
PENGARUH EARNING PER SHARE, PRICE EARNING RATIO, DAN BOOK VALUE PER SHARE PADA HARGA SAHAM Ida Ayu Made Aletheari; I Ketut Jati
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 research aims to prove empirically the effect of earning per share, price earning ratio, and book value per share on stock price. The sample of this research is 42 companies from its population which has 61 property sector companies that listed in Indonesia Stock Exchange in 2012-2014. The sampling method is used in this research is non probability sampling with purposive sampling technique with some criterias. The data collection is done with non participant observation and data analysis technique that is used to test the hypothesis is multiple linear regression analysis. Based on the result of the analysis show that earning per share (EPS) positive effect on stock price, price earning ratio (PER) positive effect on stock price, and book value per share (BVS) positive effect on stock price.
Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, Komite Audit dan Penghindaran Pajak I Dewa Agung Ayu Mega Maharani Martha; I Ketut Jati
E-Jurnal Akuntansi Vol 31 No 9 (2021)
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.2021.v31.i09.p09

Abstract

Taxes are an important source of funding for the Indonesian economy. Tax Avoidance is a company's effort to minimize the company's tax burden by looking for gaps in a country's tax weaknesses, so the scheme is legal. This study aims to obtain empirical evidence of the correlation of managerial ownership, the proportion of independent commissioners, and the audit committee on tax avoidance. The theory used is the Agency Theory. The research was carried out on mining entities that are on the IDX in the period 2017-2019, with a population of 43 entities. The number of samples obtained are 11 companies with purposive sampling method. Data collection is done by non-participant observation. The data analysis technique applied is multiple linear regression. The findings indicate that the proportion of independent commissioners has a negative effect on tax avoidance. However, managerial ownership and audit committee have no effect on tax avoidance. Keywords: Managerial Ownership; The Proportion of Independent Comissioners; Audit Committee.
PEMAHAMAN AKUNTANSI, TRANSPARASI, DAN AKUNTABILITAS PADA KEPATUHAN WAJIB PAJAK BADAN Gusti Agung Ayu Sri Dartini; I Ketut Jati
E-Jurnal Akuntansi Vol 17 No 3 (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 aspect that must be considered by the government to increase tax revenues. Tax compliance is influenced by many factors, including an understanding of accounting, transparency, and accountability of taxation, as well as other factors. Those factors increase taxpayer compliance. The study was conducted in East Denpasar STO, using questionnaire method and multiple linear regression analysis. Sample taken from corporate taxpayers registered in 2009-2013 East Denpasar STO. This study examined the impact of accounting understanding, transparency, and accountability on taxpayer compliance. Based on regression analysis, it was found that the partial understanding of accounting impact on taxpayer compliance. Accountability impact on taxpayer compliance, the better accountability of tax officials will influence the level of taxpayer compliance. Transparency has no significant impact on adherence to corporate taxpayers, end results suggest that the transparency factor is not the main thing in the attitude of taxpayer compliance.
Pengaruh Kondisi Keuangan Perusahaan, Sosialisasi Perpajakan, dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Hotel Nyoman Nadia Naissa Deinara; I Ketut Jati
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.p21

Abstract

Compliance with taxpayers is the most important aspect in the taxation system in Indonesia which adheres to a self-assessment system that provides trust in calculating, paying, and reporting on the amount of tax payable. This study aims to empirically examine the effect of corporate financial conditions, tax socialization, and tax sanctions on hotel taxpayer compliance. This research uses primary data by distributing questionnaires. The population is all active hotel taxpayers registered with the Regional Revenue Agency of Badung Regency, which is 2,456 hotels. The method of determining the sample used is the accidental sampling method using the Slovin formula, so that a sample of 96 hotels was obtained with a 5 year observation year. The analysis technique uses multiple linear regression analysis. Based on the results of the analysis, it was found that the company's financial condition, tax socialization, and tax sanctions had a positive effect on hotel taxpayer compliance. Keywords: Financial conditions, tax socialization, tax sanctions, tax compliance
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