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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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Optimizing Community and SME’s Potential in Sangketan Village, Tabanan, Bali: A Tax Compliance Perspective ANDRIATI, Ni Putu Iin; PRABANINGRUM, Putu Ary Sandria; SUDIRGA, I Gusti Ayu Desni Saraswati; NOVIARI, Naniek; JATI, I Ketut; SISDYANI, Eka Ardhani; KRESNANDRA, Anak Agung Ngurah Agung
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.898

Abstract

Sangketan Village, located in Penebel District, Tabanan Regency, Bali, has excellent potential to improve and explore. The geographical situation of the village, which has an area of 12.70 km2 with a population of 3,515 people divided into 1,257 Family Cards and the livelihood of the majority of the population as coffee farmers encourages optimization of the management of coffee and other products so that they are better known and recognized in the broader range such as product export. Therefore, as a form of community service, the Diploma III Taxation Study Program, Diploma III Accounting Study Program, and Accounting Study Program, Faculty of Economics and Business, Udayana University provides outreach related to tax compliance for SME players to increase their productivity in terms of product use by foreign investment operating in Indonesia, such as hotels and villas. The socialization method begins with looking for phenomena faced by SMEs in Bali, which is then continued with field studies so that the right topic can be socialized. The results achieved from this service are increasing public awareness regarding compliance in carrying out tax obligations and increasing productivity and recognition of local products from Sangketan Village in a broader range.
Determinan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Kabupaten Gianyar Kustri Widyana, I Gusti Agung Bagus Dhimas; Jati, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.797

Abstract

Taxpayers in Indonesia can calculate, remit and file taxes independently through the personal assessment system. Taxpayers' trust in this system is highly dependent on their level of loyalty. This study aims to identify the factors that influence the level of individual tax compliance at the Gianyar Primary Tax Office (KPP). Using a random sampling method, the study successfully collected 100 respondent samples. The research findings reveal that aspects of environment, understanding, awareness, and the application of tax sanctions comprehensively contribute to increasing individual compliance in fulfilling tax obligations. The results of the analysis reveal that increasing understanding at KPP has the potential to be significant in increasing taxpayer compliance. Such compliance is influenced by the existence of tax sanctions and the level of individual awareness. This study proves that there is a strong relationship between taxpayers' level of understanding and their compliance. In addition, a conducive environment and the proper application of sanctions can be a driving factor in increasing tax compliance.
PENGARUH SANKSI, MORAL DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN: MODERASI GENDER PADA SANKSI I.A. Pt. Wahyu Sri Saraswati; I Ketut Jati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i09.p06

Abstract

Pajak merupakan pendapatan negara terbesar dan menjadi isntrumen dalam mewujudkan kemandirian fiskal. Tingkat penerimaan pajak sangat bergantung pada kepatuhan wajib pajak. Penelitian ini bertujuan untuk menguji sanksi pajak, moral pajak, dan pemahaman pajak yang berkaitan dengan kepatuhan menjadi fokus riset ini. Lebih jauh, riset ini menyelidiki apakah gender memiliki peran dalam meningkatkan atau mengurangi korelasi antara denda pajak dan kepatuhan pajak. Seratus partisipan, dipilih secara acak dengan memakai metode sampling insidental, berpartisipasi dalam riset ini di KPP Pratama Tabanan. Analisis Regresi Moderasi (MRA) dipakai untuk memeriksa data yang dikumpulkan. Riset ini menemukan yaitu denda pajak, moral pajak, dan pengetahuan pajak semuanya berkontribusi pada kepatuhan pajak yang lebih tinggi. Pada saat yang sama, tidak ada bukti bahwa gender memoderasi korelasi antara denda pajak dan kepatuhan. Temuan ini menunjukan bahwa faktor internal (seperti moral pajak dan pemahaman) maupun faktor eksternal (seperti sanksi) sama-sama penting dalam meningkatkan kepatuhan wajib pajak. Riset ini menambah pemahaman kita tentang faktor-faktor yang memengaruhi kecenderungan orang untuk membayar pajak yang wajar dan memberikan rekomendasi bagi kebijakan perpajakan yang lebih efektif.Taxes are the largest source of state revenue and serve as an instrument to achieve fiscal independence. The level of tax revenue heavily depends on taxpayer compliance. This research aims to examine tax penalties, tax morale, and tax knowledge in relation to tax compliance. Furthermore, this study investigates whether gender plays a role in strengthening or weakening the correlation between tax penalties and tax compliance. One hundred participants, selected randomly using incidental sampling, took part in this study at KPP Pratama Tabanan. Moderated Regression Analysis (MRA) was used to analyze the collected data. The study found that tax penalties, tax morale, and tax knowledge all contribute to higher tax compliance. At the same time, there is no evidence that gender moderates the correlation between tax penalties and compliance. These findings indicate that both internal factors (such as tax morale and knowledge) and external factors (such as sanctions) are equally important in improving taxpayer compliance. This research enhances our understanding of the factors that influence people's tendency to pay taxes fairly and provides recommendations for more effective tax policies.
PENGARUH KESADARAN, SAMSAT DRIVE THRU, E-SAMSAT, DAN SISTEM PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA DENPASAR Tiara Hanifah Budika Putri; I Ketut Jati
E-Jurnal Ekonomi Pembangunan Vol. 12 No. 06 (2023): Vol. 12, No. 06, Juni 2023
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEP.2023.v12.i06.p01

Abstract

This study analyzes the impact of taxpayer awareness, Samsat drive-thru services, e-Samsat, and the tax write-off program on the level of motor vehicle taxpayer compliance. This is done due to the decreasing public awareness of fulfilling tax obligations, which is not in line with the increase in the number of vehicles each year. This research was conducted to analyze the effect of taxpayer awareness, Samsat drive-thru services, e-Samsat, and the tax write-pff program on public awareness in terms of fulfilling vehicle tax obligations. The sample in this study amounted to 100 motor vehicle taxpayers. The use of a questionnaire is a method used to collect the required data. The data analysis technique used is Multiple Linear Analysis. The results showed that the four hypotheses proposed were acceptable, which means that taxpayer awareness, Samsat drive-thru services, e-Samsat, and tax write-off program have a significant influence on the level of public awareness of fulfilling motor vehicle tax obligations.
Pengaruh Sales Growth, Koneksi Politik, Good Corporate Governance dan Investment Opportunity Set Terhadap Tax Avoidance: Studi pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Ida Ayu Mirah Dwi Sasmitha; I Ketut Jati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5694

Abstract

Taxes are one of the largest state revenues in the state budget and have a major contribution to economic growth and play an important role in maintaining public welfare. The purpose of this study is to empirically examine the effect of sales growth, political connections, board of commissioners, institutional ownership, audit committee, audit quality and investment opportunity set on tax avoidance in manufacturing companies in the basic and chemical industry sub-sectors for the 2021-2023 period. The population in this study were all manufacturing companies in the basic and chemical industry sub-sectors listed on the Indonesia Stock Exchange for the period 2021-2023, the sampling technique in the study, namely purposive sampling technique so that 123 observational samples were obtained. The results of this study found that sales growth, institutional ownership and audit committee have a negative and significant effect on tax avoidance. Political connections have a positive and significant effect on tax avoidance, while the board of commissioners, audit quality and investment opportunity set have no effect on tax avoidance. The implication of this research for business practices and investors is referring to the research results that the variables of sales growth, institutional ownership, audit committee and political connections have an influence on tax avoidance. The practical implications of this research provide that interested parties can make wiser and more informative decisions, which not only consider potential financial benefits but also risks related to corporate governance and reputation.
Profitability, Corporate Governance, and Family Ownership Effect on Corporate Social Responsibility Disclosure I Made Gde Kamal Mulia; I Ketut Jati; Ni Luh Sari Widhiyani; Eka Ardhani Sisdyani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.259-270

Abstract

The aim of this research is to analyze the effect of profitability, corporate governance, and family ownershipon corporate social responsibility disclosure. This research was conducted on manufacturing sectorcompanies listed on the Indonesia Stock Exchange with the observation year 2021 - 2023. The sample for thisresearch is family companies (Family Business Enterprise) which are included in the manufacturing industrygroup. The sampling method used was the purposive sampling method. This research uses secondary dataobtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the company'sofficial website. The data collection method used in this research is the non-participant observation method.The data analysis technique used is multiple linear regression analysis. The findings show that profitability,corporate governance, and family ownership have a positive effect on corporate social responsibilitydisclosure.
THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, AND FIRM AGE ON FIRM VALUE(Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period) Ni Made Kartika Ayuni Kencanawati; Ni Gusti Putu Wirawati; I Ketut Suryanawa; I Ketut Jati
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 4 No. 1 (2026): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22254034

Abstract

The increasing number of new industries has intensified business competition in Indonesia. These developments have attracted investors to invest in companies. Firm value is an important factor that investors need to consider before making investment decisions because it can reflect a company’s performance. This study aims to examine the effect of profitability, capital structure, and firm age on firm value. The study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sample was determined using the purposive sampling method, resulting in 192 observations. The collected data were analyzed using multiple linear regression. The results show that profitability has a positive effect on firm value, capital structure has a positive effect on firm value, and firm age has a positive effect on firm value. The theoretical implications indicate that the findings of this study support signaling theory and trade-off theory. The practical implications of this study provide information that can assist investors in making investment decisions by taking firm value into consideration.
Exploring the Impact of Taxpayer Awareness, Knowledge, E-Samsat, and Tax Penalties on Motor Vehicle Tax Compliance I Gede Made Bagus Wira Manuaba; I Ketut Jati
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Tax compliance by individuals indicates their readiness to fulfill their obligations and exercise their right to pay taxes accurately and on time, in accordance with tax legislation. This study aims to collect empirical evidence on the influence of tax knowledge, Electronic System for Motor Vehicle Tax Administration (e-SAMSAT), taxpayer awareness, and tax penalties on the compliance of motor vehicle taxpayers in Badung Regency. The research employed a non-probability accidental sampling method to select participants. To determine the sample size, the Slovin formula was applied, resulting in a total of 100 respondents. Data collection was conducted through a questionnaire, and the hypothesis was tested using multiple linear regression analysis in the Statistical Package for the Social Sciences (SPSS) software. The findings reveal that tax penalties, e-SAMSAT, taxpayer awareness, and tax knowledge significantly enhance motor vehicle taxpayer compliance in the Badung Regency. This underscores the importance of these factors in promoting tax compliance and suggests that interventions aimed at improving taxpayer education and awareness, coupled with the effective implementation of e-SAMSAT and judicious application of tax penalties, can foster greater compliance with motor vehicle tax obligations.
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