Article Per Year (5 Year)
p-Index From 2021 - 2026
5.956
P-Index
This Author published in this journals
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

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 4   5   6   7   8 
Analisis Pengaruh Profesionalisme, Independensi dan Pengalaman Kerja Pada Kinerja Pengawas Internal (Panureksa) LPD I Gede Alit Putra; I Ketut Jati
E-Jurnal Akuntansi Vol 26 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.v26.i02.p23

Abstract

This study aims to determine the effect of professionalism, experience and independence on LPD internal supervisory performance in the Abiansemal District of Badung RegencyIn order to produce good performance, professionalism, experience and an attitude of independence are needed in carrying out tasks to support the performance of a good supervisor. The research method is a quantitative method, while this research is an associative type of causality with the method of data collection using a questionnaire. Population and sample amounted to 102 respondents with saturated sampling method. The data analysis technique is multiple linear regression analysis. The results of the study indicate that professionalism, independence and work experience have a positive and significant effect on the performance of internal supervisors of all LPDs in Abiansemal District. So that according to role theory, having knowledge and experience will reduce the occurrence of role conflicts that can later affect performance. Keywords: Professionalism, independence, work experience, performance internal supervisor
Pengaruh Sanksi Perpajakan, Penggunaan e-SPT, dan Kualitas Pelayanan Fiskus pada Kepatuhan Wajib Pajak Orang Pribadi I Gede Adhi Adnyana; I Ketut Jati
E-Jurnal Akuntansi Vol 25 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.v25.i03.p19

Abstract

This study aims to determine the effect of taxation sanctions, the use of e-SPT, and the service quality of tax authorities on individual taxpayer compliance registered at the Gianyar Primary Tax Service Office. Data analysis method used is multiple linear regression. This type of research is a study with primary data obtained from the answers of individual taxpayers who are registered in the Gianyar Primary Tax Office, which is the answer to a series of questions from the questionnaire submitted by researchers regarding factors that influence taxpayer compliance. The sample was determined using nonprobability sampling with accidental sampling technique. The results of this study indicate that tax sanctions, the use of e-SPT, and the quality of service of tax authorities have a positive effect on individual taxpayer compliance registered at the Gianyar Primary Tax Service Office. Keywords: taxation sanctions, use of e-spt, quality of fiscal services, personal taxpayer compliance
Pengaruh Tax Amnesty dan Kondisi Keuangan pada Tingkat Kepatuhan Wajib Pajak Orang Pribadi Putu Vio Narakusuma Ardayani; I Ketut Jati
E-Jurnal Akuntansi Vol 26 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.v26.i03.p03

Abstract

This study aims to determine the effect of tax amnesty and financial conditions on the level of individual taxpayer compliance registered at the East Denpasar Primary Tax Office. The population in this study was 38,647 individual taxpayers registered in East Denpasar Primary Tax Office in 2017. The respondents of this study were 100 individual taxpayers registered at the East Denpasar KPP Pratama. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that tax amnesty and financial conditions have a positive effect on the level of individual taxpayer compliance. The results of this study are expected to be able to provide references, input and additional information for relevant parties, especially the government (DGT) so that in the future the results of this study can help decision making process in order to increase the level of individual taxpayer compliance. Keywords: Tax amnesty, financial condition, taxpayer compliance
Pemahaman, Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Ketegasan Sanksi Terhadap Kepatuhan Wajib Pajak Desak Made Indy Vanessa Dana; I Ketut Jati
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p20

Abstract

This study aims to offer empirical evidence regarding the influence of understanding, awareness of taxpayers, quality of tax authorities' services, and firmness of witnesses on taxpayer compliance. A total of 68,041 individual taxpayers registered at KPP Pratama Singaraja became the study population. A sample of 100 respondents was selected using the slovin formula. Accidental sampling is the sampling technique used. Multiple linear regression is the analytical method used. According to research findings, understanding, awareness of taxpayers, quality of tax services, and strictness of sanctions all have a positive impact on individual taxpayer reporting compliance registered at KPP Pratama Singaraja.
Akuntabilitas, Transparansi Pemerintah Desa dan Pengelolaan Dana Desa Nius Gwijangge; I Ketut Jati; I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p16

Abstract

This study aims to assess the accountability and transparency of the village government towards the management of the Village Fund in Sembiran village, Tejakula sub-district, Buleleng district. The sample used was 127 consisting of the village chief secretary of the village treasurer, the Village Consultative Body (BPD) as representatives of the community as well as section heads, with a probability sampling technique with the prorporotionate stratifid ramandom screening method. Data collection was carried out through distributing questionnaires. The analysis technique used in this study is a linear analysis of begada. The results showed that the management of village funds in the village was good enough to apply the principles and rules regarding the accountability of the transparency principle, and participation in village fund management was carried out both from the side of the village government and from the community side so that the accountability of the management of village funds would increase. Keywords: Accountability; Transparency; Participation; Village Fund Management.
Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib I Kadek Cesin Dwi Murthi Prayoga; I Ketut Jati
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p06

Abstract

The research aims to obtain empirical evidence on the influence of taxpayer awareness, subjective norms, exemption from Motorized Vehicle Title Transfer Fee (BBNKB), and Motorized Vehicle Tax (PKB) bleaching on motorized vehicle taxpayer compliance in Bangli Regency. The research location is the SAMSAT Joint Office, Bangli Regency. Determination of the sample using accidental sampling method. The total sample of 100 respondents was determined using the Slovin formula. Data was collected through a survey method using a questionnaire. The data analysis technique uses multiple linear regression. The results showed that taxpayer awareness, subjective norms, BBNKB exemption, and PKB bleaching had a positive effect on motor vehicle taxpayer compliance in Bangli Regency. Keywords: Subjective Norms; BBNKB Exemption; Whitening; Taxpayer Compliance
Pengaruh Corporate Social Responsibility, Preferensi Risiko Eksekutif, dan Capital Intensity Pada Penghindaran Pajak I Putu Putra Wiguna; I Ketut Jati
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Realisasi penerimaan pajak tahun 2013-2015 dengan target yang ditetapkan tidak sesuai dengan yang diharapkan. Hal tersebut diakibatkan karena dari sisi wajib pajak melakukan tindakan untuk meminimalkan beban pajaknya atau tindakan penghindaran pajak. Penghindaran pajak merupakan upaya yang dilakukan oleh wajib pajak (perusahaan) untuk mengurangi atau meminimalkan beban pajak perusahaan. Penghindaran pajak diproksikan dengan Effective Tax Rates (ETR). Penelitian ini dilakukan untuk mengetahui pengaruh corporate social responsibility, preferensi risiko eksekutif, dan capital intensity pada penghindaran pajak. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Pengambilan sampel menggunakan teknik purposive sampling. Perusahaan yang tepilih menjadi sampel sebanyak 44 perusahaan setelah dikurangi kriteria penentuan sampel. Teknik analisis data yang digunakan pada penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh positif pada penghindaran pajak, membuktikan bahwa semakin tinggi perusahaan mengungkapkan corporate social responsibility semakin tinggi pula perusahaan melakukan tindakan penghindaran pajak. Preferensi risiko eksekutif juga berpengaruh positif pada penghindaran pajak yang berarti semakin eksekutif bersifat risk taker semakin tinggi tindakan penghindaran pajak perusahaan. Capital intensity tidak berpengaruh pada penghindaran pajak. Pemerintah khususnya Direktorat Jendral Pajak agar dapat meningkatkan pengawasannya terhadap praktik penghindaran pajak, karena perusahaan yang selama ini menyatakan bahwa telah melaksanakan aktifitas CSR ternyata tetap melakukan penghindaran pajak.
Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP Ni Putu Yunita Sari; I Ketut Jati
E-Jurnal Akuntansi Vol 26 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.v26.i01.p12

Abstract

This study aims to determine the system of modern tax administration, knowledge, and service quality. Tax facilitator at the East Denpasar Primary Tax Office. The population in this study were all taxpayers registered at the Pratama East Tax Office. The number of samples used in this study were 100 respondents from 76,543 people who were still working at the East Denpasar Pratama Tax Office in 2017. The sample size was calculated based on the formula with incidental sampling technique. Data collection in this study was conducted by questionnaire method. Data analysis techniques that are multiple linear regression analysis. The results of the study show that the modern tax administration system, knowledge, and quality of taxpecting services are positive for the individual taxpayer tax rate. Keywords: modern taxation, knowledge, fiscus service, compliance
E-Filing, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi Ni Luh Putu Rika Yuniasih; I Ketut Jati
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p04

Abstract

One of the effective methods and has great potential in increasing taxpayer compliance is tax reform. The purpose of this study was to determine the effect of the implementation of e-filing, the quality of tax services, and tax sanctions on the level of compliance of individual taxpayers. The population of this study is an individual taxpayer registered at the Tax Service Office (KPP) Pratama Denpasar Timur, amounting to 108,902 people. The sampling technique used is incidental sampling which takes 100 samples. Data was collected through the distribution of questionnaires. The analytical method used is Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study indicate that the higher the level of use in the application of e-filing, the higher the level of quality of tax services, and the more firm and fair in the application of tax sanctions, the higher the level of compliance of individual taxpayers. Keywords : E-Filing; Service quality; Tax Sanctions; Individual Taxpayer Compliance.
PENGARUH AKTIVA PRODUKTIF, DANA PIHAK KETIGA DAN LETAK GEOGRAFIS TERHADAP KINERJA OPERASIONAL LPD DI KECAMATAN TABANAN Adek Devi Kusumayanti; I Ketut Jati
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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

Abstract

This study aims to impact the growth in earning assets, deposits and geographical location on the operational performance of the LPD in the district of Tabanan 2008-2011. Of the 13 LPD, LPD obtained a sample of 10 studies using non-probability sampling method is purposive sampling method is the determination of the sample based on certain criteria. The test of data analysis is simultaneous regression and partial and multiple linear regression using dummy variables 1. The test results simultaneously (F test) it is known that the growth of earning assets, deposits and significant effect on the geographic location of the LPD ROA ratio in the district of Tabanan 2008-2011. Based on the t test showed that only credit growth and deposit growth which significantly influence the ROA ratio while deposits and geographical location has no effect on the LPD ROA ratio in the district of Tabanan 2008-2011.
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