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<![CDATA[Pengaruh Insentif Pajak pada Hubungan antara Digitalisasi, Sosialisasi, Kompleksitas dan Kepatuhan Wajib Pajak ]]>
<![CDATA[Ni Made Resita Purnama Dewi]]>;
<![CDATA[Made Gede Wirakusuma]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 5 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i05.p19
<![CDATA[The research objective is to determine the effect of digitizing tax services, tax socialization and tax complexity on taxpayer compliance with tax incentives as a moderating variable. The number of samples obtained was 384 respondents using the proportional stratified sampling technique. Data collection was carried out using a questionnaire survey method. The data analysis technique used is Partial Least Square (PLS). Based on the research results, digitization of tax services, tax complexity and tax incentives have a positive effect on individual taxpayer compliance for Micro, Small & Medium Enterprises (MSMEs), but tax socialization has no significant effect on individual taxpayer compliance for MSME actors. Tax incentives weaken the effect of digitizing tax services on individual taxpayer compliance of MSME actors. Tax incentives strengthen the effect of tax socialization on individual taxpayer compliance of MSME actors. Tax incentives have not been able to play a role as a variable moderating the effect of tax complexity on individual taxpayer compliance of MSME actors. Keywords: Digitalization Of Tax Services; Tax Socialization; Tax Complexity; Individual Taxpayer Compliance Of MSME, Tax Incentives]]>
<![CDATA[Profile Perusahaan dan Sustainability Disclosure Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Sagung Ayu Lira Laksmi]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 9 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i09.p14
<![CDATA[This study aims to determine the differences in sustainability report disclosure (sustainability disclosure) based on company profiles, namely high profile companies and low profile companies. The population in this research is all companies listed on the IDX for 2018-2020 which issued Sustainability Reports, namely 838 companies. This study uses a non-probability sampling method with a purposive sampling technique. This study uses the normality test, independent t test and Mann-Whitney U. The results of the research show that there are differences in the disclosure of sustainability reports between high profile companies and low profile companies on economic, social and overall indicators, but there are no differences in environmental indicators. The implications of this research produce a source of thought to become material for study for management to pay more attention to the disclosure of the Sustainability Report because currently information related to economic, social and environmental indicators has become one of the most important aspects of the sustainability of a company's survival. Keywords: Sustainability Report; Company Profile; High Profile; Low Profile]]>
<![CDATA[Faktor-Faktor Yang Memengaruhi Pemanfaatan Aplikasi Desktop Pemeriksaan di Lingkungan Direktorat Jenderal Pajak ]]>
<![CDATA[Comera Arihatsu]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 6 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i06.p02
<![CDATA[This study aims to examine the factors that influence the utilization of the Examination Desktop application (Derik) by combining the technology acceptance model (TAM) and social cognitive theory. The research sample was 320 tax examiners spread across all work units of the Directorate General of Taxes in Indonesia which were selected by purposive sampling technique. The data analysis tool used is SEM-PLS. The results showed that perceived convenience and perceived usefulness had a positive effect on user attitudes that led to the use of the Derik application. Meanwhile, computer self-efficacy, result expectations, feelings and user readiness increase user utilization in the use of the Derik application by tax examiners. The results also show that user anxiety has a negative effect on the tax examiner's utilization of the Derik application. Keywords: Social Cognitive Theory; TAM; Derik's Application.]]>
<![CDATA[Sustainability Report Sebagai Dasar Pengambilan Keputusan Investasi: Multiple Case Study ]]>
<![CDATA[I Wayan Angga Sudiartama]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 7 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i07.p03
<![CDATA[This study aims to identify and analyze using a Multiple Case Study on the use of information in the Sustainability Report by investors on the Indonesia Stock Exchange. Types of data, namely opinions, attitudes, experiences, or characteristics of the informants. Informants were determined by Snow Balling sampling. Data were collected through in-depth interviews. The analysis technique is in the form of data reduction, data display, and drawing conclusions. The technique of checking the validity of the data used in this study is a qualitative validity technique. The results show that the information in the Sustainability Report presents company information from various aspects. Starting from internal activities to external activities carried out by the company for social and environmental interests. Investor behavior always considers information related to the company for decision-making analysis. Each investor has their own strategy and has its own portion of the use of information in the Sustainability Report. Keywords: Sustainability Report; Investment Decision; Investor; Multiple Case Study.]]>
<![CDATA[KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT PADA KINERJA KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Ni Made Suryaningsih]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to determine the influence of the characteristics of the local government and audit opinion on the financial performance of local governments in all urban districts in Indonesia. The samples used were as many as 295 districts / cities using purposive sampling method. Data were collected by using the method of documentation. The result show that the prosperity, status, and capital expenditure has no effect on the financial performance, while the level of dependence on the central government and audit opinion affect the performance of local governments.]]>
<![CDATA[Corporate Social Responsibility dan Corporate Image: Survey pada Masyarakat Kota Denpasar ]]>
<![CDATA[Ni Putu Sega Okta Habrianna]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 1 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i01.p07
<![CDATA[The company carries out corporate social responsibility (CSR) to improve the company's image. CSR is carried out with community support, environment, products and diversity. This research aims to determine the influence of corporate social responsibility on the corporate image of PT. BPR Lestari (survey of the people of Denpasar City). The sampling technique uses a non-probability sampling technique with a convenience sampling method. The data collection method used a questionnaire, from as many as 400 respondents. The analysis technique used is multiple linear regression using SPSS as an analysis tool. The results of the analysis show that CSR in the form of community support, environment, product and diversity has a positive effect on corporate image. Keywords: Corporate Social Responsibility; Community Support; Environment; Product; Diversity; Corporate Image.]]>
<![CDATA[PENGARUH MODERASI GOOD CORPORATE GOVERNANCE PADA RETURN ON ASSET DAN DIVIDEND PAYOUT RATIO ]]>
<![CDATA[Made Dwi Halviani]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 No 2 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Penelitian ini menguji pengaruh moderasi good corporate governance pada return on asset dan dividend payout ratio pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2012. Sampel penelitian menggunakan teknik purposive sampling yaitu metode penentuan sampel dengan kriteria-kriteria tertentu dan diperoleh 10 perusahaan sampel. Sehingga jumlah pengamatan dengan periode penelitian selama 4 tahun adalah 36. Penelitian ini menggunakan data sekunder yang telah lolos uji asumsi klasik dan dianalisis menggunakan moderated regression analysis. Hasil pengujian hipotesis menunjukkan bahwa (1) return on asset berpengaruh positif terhadap dividend payout ratio, (2) good corporate governance berpengaruh positif terhadap dividend payout ratio, dan (3) good corporate governance dapat memperkuat hubungan antara return on asset dengan dividend payout ratio. Kata kunci: Good Corporate Governace, Return on Asset, Dividend Payout Ratio]]>
<![CDATA[IMPLEMENTASI BALANCED SCORECARD DALAM PENYUSUNAN RENCANA STRATEGIS DI RUMAH SAKIT UMUM DAERAH WANGAYA KOTA DENPASAR ]]>
<![CDATA[Ni Putu Sintya Purnama Dewi]]>;
<![CDATA[Eka Ardhani Sisdyani]]>;
<![CDATA[I G.A.M. Asri Dwija Putri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to formulate The Balanced Scorecard-based strategic plan to enhance mission achievement of Wangaya Public Hospital of Denpasar, as a public service agency. Data that are collected through interview, observation, and documentation, consist of primary and secondary data. The data then are analyzed using SWOT and performance indicator analysis to set the strategic plan, which is based on the four perspectives of Balanced Scorecard, namely: employee and organization capacity; internal service process; financial; and customer and stakeholders perspectives. The strategic plan covers period 2016-2020, focusing on quality and service efficiency improvement. It also provides a number of performance indicators and targets presented on a strategic map in each level of management which is aligned to the entity’s strategic map of the hospital through the technique of cascading.]]>
<![CDATA[Kendali Budget Ketat pada Pemda Di Provinsi Bali dalam Menghadapi Turbulensi Budget ]]>
<![CDATA[I Wayan Pradnyantha Wirasedana]]>;
<![CDATA[Eka Ardhani Sisdyani]]>;
<![CDATA[I Putu Ery Setiawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 1 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i01.p12
<![CDATA[This research aimed to provide recommendation on how stringent or flexible budget control held by district government, especially in Bali Province, so that deficits or surpluses can be avoided and budget performance improved. The data were collected from multiple methods including survey using questionnaire, observation, budget archive verification, budget realization report and macro economic data from Badan Pusat Statistik Provinsi Bali. The population was district and town governments in Bali Province and purposive sampling was used, based on Klassen Typology. The data was tested to estimate measurement and structural models using Partial Least Square (PLS) method and interaction effect test using Ordinary Least Square (OLS) method. The result of this research can be used to anticipate contingency factor such as budget turbulence in guaranteeing budget efficiency, especially when budget turbulence affect the relationship of stringent budget control and budget deviation. Keywords: stringent budget control, budget turbulence, district and town governments]]>
<![CDATA[Determinan Kepatuhan Wajib Pajak Hotel dan Restoran dengan Trust kepada Pemerintah sebagai Variabel Mediasi ]]>
<![CDATA[I Ketut Surya Negara]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 4 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i04.p12
<![CDATA[This study aims to examine the effect of the determinants of hotel and restaurant taxpayer compliance with trust to the government as a mediating variable. The study population was 8,688 hotel and restaurant taxpayers registered with the Regional Revenue Agency/Pasedahan Agung, Badung Regency. Determination of the sample using a cluster random sampling technique with a total sample of 383 registered taxpayers from 2015 to 2020. The research data was obtained through distributing questionnaires and processed using the Smart PLS program. The results showed that the tax audit variables and tax sanctions had no effect on taxpayer compliance, while service quality and tax knowledge had a direct effect on taxpayer compliance. Trust to the government is able to mediate the effect of tax audits, tax sanctions and service quality on taxpayer compliance but is unable to mediate the effect of tax knowledge on taxpayer compliance. Keywords: Attribution Theory; Moral Theory; Tax Compliance; Trust to the Government.]]>
