Claim Missing Document
Check
Articles

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.
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

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

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

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

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
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