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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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Kompetensi Aparatur Desa dan Akuntabilitas Pengelolaan Dana Desa dengan Partisipasi Masyarakat dan Komitmen Organisasi sebagai Variabel Moderasi I Ketut Jati; Anak Agung Ngurah Bagus Dwirandra; Ni Luh Sari Widhiyani; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p15

Abstract

The study aims to determine the influence of village apparatus competence on village fund management accountability moderated by contingency factors, some of which are community participation and organizational commitment. The study population was village apparatus in Buleleng Regency in 129 villages, and the sample was selected using a purposive sampling technique so that around 30 villages met the criteria with a total of 120 respondents. Primary data was collected by distributing questionnaires to the sample. Test analysis using moderation regression analysis technique (MRA). The results of the study indicate that the competence of village apparatus has a positive effect on the accountability of managing village funds; Community participation weakens the influence of village apparatus competence on village fund management accountability; Organizational commitment strengthens the influence of village apparatus competence on village fund management accountability; The internal control system weakens the influence of village apparatus competence on village fund management accountability; Clarity of budget targets strengthens the influence of village apparatus competence on village fund management accountability. Keywords: Competence; Accountability; Community Participation; Organizational Commitment
Pengaruh Sanksi Pajak dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak I Gusti Bagus Putra Pranata; I Ketut Jati
E-Jurnal Akuntansi Vol 29 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.v29.i01.p11

Abstract

The purpose of this study was to determine the effect of tax sanctions and taxpayer awareness on corporate taxpayer compliance. The study was conducted at the Gianyar Pratama Tax Service Office. The number of samples taken as many as 100 corporate taxpayers, by convenience sampling method. Convenience sampling method is sampling taken randomly by considering the ease of access that can be reached by researchers. The analysis technique used is multiple linear regression. The results of the study mean that the higher the tax sanction, the higher the level of taxpayer compliance, and vice versa. Based on the results of this study the awareness of taxpayers has a positive effect on taxpayer compliance so that the second hypothesis in this study is accepted. Keywords : Taxes; Taxpayers; Sanctions; Awareness; Compliance.
REAKSI PASAR MODAL TERHADAP KEBIJAKAN TAX AMNESTY PADA SAAT PENGUMUMAN DAN AKHIR PERIODE I Putu Diah Aryastuti Sanjiwani; I Ketut Jati
E-Jurnal Akuntansi Vol 19 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

Tax amnesty policy events will lead market to quickly respond the information that makes the stock market be more sensitive to the surrounding events. This study aims to examine and analyze the reaction of investors to the tax amnesty policy events during the announcement and the end of the first period. This research was conducted in companies incorporated in the ILQ-45 at Indonesian Stock Exchange. The samples are 44 companies, with a purposive sampling method. The analysis technique that used are paired sample t-test and the wilcoxon signed rank test. The results are there are not any differences in average abnormal return obtained by investors at the time before and after the tax amnesty policy events during the announcement and the end of the first period. The hypotheses are rejected due to the short observation period and the resulst are still lack of public knowledge about the tax amnesty policy.
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA Ni Nyoman Kristiana Dewi; I Ketut Jati
E-Jurnal Akuntansi Vol 6 No 2 (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 Sistem perpajakan di Indonesia adalahself assesment system sejak dimulainya tax reform pada awal tahun 1984, yang memberikan kepercayaan penuh kepada wajib pajak dalam menghitung, melaporkan, serta membayar sendiri pajak terutangnya. Dengan adanya penerapan sistem tersebut sangat diharapkan kemauan dan kepatuhan wajib pajak dalam menjalankan kewajiban perpajakannya secara sukarela sesuai dengan peraturan perpajakan yang berlaku. Ketidakpatuhan wajib pajak dapat menyebabkan upaya penghindaran pajak yang marak terjadi. Penelitian ini bertujuan untuk menguji pengaruh karakter eksekutif, karateristik perusahaan, dan tata kelola perusahaanyang baik terhadap tax avoidance.Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2012, dengan memperoleh jumlah observasi sebanyak 144. Data dianalisis menggunakan teknik analisis regresi berganda. Hasil pengujian regresi menunjukkan bahwa risiko perusahaan, kualitas audit, dan komite audit berpengaruh terhadap tax avoidance masing-masing sebesar 0,012, 0,005, dan 0,017. Kata kunci: karakter eksekutif, karakteristik perusahaan, tax avoidance, tata kelola perusahaan
PENGARUH SIKAP, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN I Gede Prayuda Budhiartama; I Ketut Jati
E-Jurnal Akuntansi Vol 15 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 Influence Attitudes, Awareness and Knowledge Taxpayer Compliance land and building at taxpayer pays tax on land and buildings in the city of Denpasar. A sample size of 132. 743 taxpayer in 2014 as the population was determined using the formula Slovin with a sample size of 100 respondents with characteristics, namely: Gender, age, and education level. Data analysis method is multiple linear regression analysis. Based on the calculation results of multiple linear regression showed that the perception of taxpayers about the attitudes, awareness and knowledge of taxpayers taxpayer positive and significant effect on tax compliance from evading taxes on the Denpasar Revenue Service
Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Minat Penerapan E-Filling pada Kepatuhan WPOP Putu Eka Mas Pratiwi; I Ketut Jati
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p10

Abstract

The purpose of this research is to find out the effect of socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing at the South Badung Pratama Tax Office. The population in this research were all taxpayers registered at the KPP South Badung. There were 100 respondents used as a sample in this research from 45.326 people who were still effective at the South Badung Pratama Tax Officer. This research instrument uses a questionary method and for data analysis techniques are used multiple linear regression analysis. The Slovin formula with an incidental sampling technique was used to calculate the sample. The results of the research show that socialization taxation, taxation knowledge, service quality, and behavioral intention of using E-Filing are positive for the individual taxpayer tax rate. Keywords: Socialization; Knowledge; Service Quality; E-Filling, Taxpayer Compliance.
PENGARUH KONDISI KEUANGAN PERUSAHAAN, PEMERIKSAAN PAJAK DAN SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL Putu Tia Dewi Prayatni; I Ketut Jati
E-Jurnal Akuntansi Vol 17 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

Hotel tax is one source of local revenue increasing acceptance. Compliance taxpayers to comply with tax obligations in force plays an important role in the acceptance of tax revenue. This study aims to determine the effect of the company's financial condition, tax audits, and taxpayer attitudes toward tax compliance hotels in Denpasar Revenue Service. The sampling method in this research is done by using accidental sampling technique. Respondents in this study amounted to 100 taxpayer acquired hotel based on the formula Slovin. Data were analyzed using multiple linear regression analysis using SPSS 15:00 for windows. Based on the results of the analysis can be concluded that the company's financial condition variables, examination of tax and taxpayer attitudes positive impact on tax compliance in Denpasar Revenue Service.
The Effect of Corporate Social Responsibility Disclosure and Intellectual Capital on Market Performance With Profitability as A Moderating Variable (An Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange In 2021–2023) Komang Hellen Kirana Putri; I Ketut Jati
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.390

Abstract

Market performance reflects the firm's value from the perspective of investors, based on current performance and future projections, which influence stock prices and long-term investment returns. This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and Intellectual Capital (IC) on market performance, with profitability as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample consisted of 166 observations. The sampling method used in this study was non-probability sampling with a purposive sampling technique. Data were collected through documentation and analyzed using STATA software. The results show that CSR disclosure has no significant effect on market performance, while IC has a significant negative effect on market performance. However, profitability, measured by Return on Equity (ROE), significantly strengthens the relationship between CSR disclosure and market performance, as well as between IC and market performance."
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Tax Amnesty Jilid II pada Kepatuhan WP OP di KPP Pratama Badung Selatan Hardi, Helen Triandini; Jati, I Ketut
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 5.D (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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Abstract

Taxpayer participation in tax payment is important so that national development can be carried out, however there are major obstacles faced by Directorate General of Taxes in tax collection that is tax compliance. The level of Indonesian tax compliance can be seen from the tax ratio figure and taxpayer compliance in reporting tax returns. Tax compliance in Indonesia assessed by the level of tax ratio shows that Indonesia's tax ratio is lower when compared to ASEAN countries such as Thailand, Vietnam, and Singapore. Similar with the level of reporting tax returns in Indonesia has decreased in 2022. The purpose of this study to examine the influence of taxpayer awareness, tax sanctions, and tax amnesty volume II on individual taxpayer compliance at KPP Pratama Badung Selatan. The sampling method used simple random sampling. The samples size were determined using the Slovin formula so that 78 respondents were obtained. The survey method through questionnaires is used in collecting data. The technique of data analysis in this study used multiple linear regression analysis. This study found that taxpayer awareness and tax amnesty volume II have no effect on individual taxpayer compliance, while tax sanctions have a positive effect on individual taxpayer compliance.
The Effect of Tax Knowledge, Tax Sanctions, and Taxpayer Awareness On Individual Taxpayer Compliance Made Puji Airlangga; I Ketut Jati
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.858

Abstract

The implementation of the study to obtain and prove empirically related to the influence of tax knowledge, tax sanctions and taxpayer awareness on individual taxpayer compliance. The study with multiple linear regression with an approach, namely with a quantitative framework. The means of obtaining data is by distributing questionnaires. Based on the researcher's findings, empirical evidence shows that tax knowledge, tax sanctions, and taxpayer awareness have positive and significant effect on  individual taxpayer compliance at the East Denpasar Pratama Tax Service Office.
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