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All Journal E-JURNAL AKUNTANSI International Journal of Social and Education (INJOSEDU)
I Made Pande Dwiana Putra
Udayana University
Economics, Econometrics & Finance

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KECERDASAN SPIRITUAL DAN SKEPTISME PROFESIONAL SEBAGAI PEMODERASI PENGARUH TIME BUDGET PRESSURE PADA KINERJA AUDITOR Tania Purnama Sari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 19 No 2 (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

Performance auditors questioned, since the occurrence several cases of freezing of public accounting firms as a result of violating the professional standards of public accountants (SPAP). Some research indicates time budget pressure effect on performance, but not always linear. This study aimed to determine the effect of time budget pressure on performance of auditors with spiritual intelligence and professional skepticism as a moderating. Public accounting firm Bali province is the selected location in this study. Data collection method used a questionnaire with non-probability technique sampling and obtained 39 samples. Moderated regression analysis the tool analysis of this study. The results are time budget pressure have negative effect on the performance of auditors, spiritual intelligence is able to strengthen the relationship time budget pressure on the performance of auditors and professional skepticism is able to weaken the relationship time budget pressure on the performance of auditors in the public accounting firm.
THE EFFECT OF THE MODERN TAX ADMINISTRATION SYSTEM ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX KNOWLEDGE AS A MODERATING VARIABLE Ni Nyoman Gita Lestari; I Made Pande Dwiana Putra; Ni Ketut Lely Aryani Merkusiwati
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268699

Abstract

Individual Taxpayer Compliance is a key factor in increasing state tax revenue. However, the level of taxpayer compliance remains suboptimal, prompting the Directorate General of Taxes to continuously undertake reforms through the implementation of the Modern Tax Administration System. This study aims to analyze the effect of the Modern Tax Administration System on Individual Taxpayer Compliance, with Tax Knowledge as a moderating variable, at the Gianyar Primary Tax Office. The study was conducted at the Gianyar Primary Tax Office with a sample of 100 individual taxpayers selected using convenience sampling. Data were collected through questionnaires and subsequently analyzed using moderated regression analysis. The results show that the Modern Tax Administration System has a positive effect on Individual Taxpayer Compliance. This study also finds that Tax Knowledge does not moderate the effect of the Modern Tax Administration System on Individual Taxpayer Compliance. Nevertheless, Tax Knowledge is found to have a direct positive effect on Individual Taxpayer Compliance, indicating that it serves as an independent (predictor) variable rather than a moderating variable. The findings of this study are expected to provide valuable input for the Directorate General of Taxes in optimizing the implementation of the Modern Tax Administration System and enhancing tax education to promote taxpayer compliance.
Co-Authors Ni Ketut Lely Aryani Merkusiwati Ni Nyoman Gita Lestari Tania Purnama Sari