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Efektivitas Dan Kontribusi Pajak Kendaraan Bermotor (PKB) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten/Kota Di Provinsi Bali Tahun 2019-2023 Paramananda, I Kadek Danta; I Putu Gede Diatmika; Ni Luh Gede Erni Sulindawati
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99170

Abstract

This study aims to examine the effectiveness and contribution of Motor Vehicle Tax (PKB) in each regency/city within the Province of Bali over the five years period from 2019 to 2023. The purpose is to assess the extent to which PKB revenue met the predetermined targets and how significantly it contributed to the province’s Original Local Revenue (PAD). This research uses a descriptive quantitative approach. The data used consist of primary data obtained through interviews and secondary data in the form of reports on PKB revenue targets and realizations, as well as PAD data from 2019 to 2023. The results show that all Regionak Technical Implementation Units (UPTDs) in Bali consistently recorded effectiveness levels above 100%, indicating that actual PKB revenues exceeded the targets and reflecting optimal tax collection performance. The contribution total PKB to PAD showed annual fluctuations, with annual contributions ranging from 38% to 46%. The contribution was categorized as ‘fair’ in 2019 and 2023, and as ‘good’ from 2020 to 2022.
Analisis Perhitungan Harga Pokok Produksi Sebagai Dasar Penetuan Harga Jual Kopi Bubuk (Studi Kasus UD. Cipta Karya Sari, Desa Unggahan, Kecamatan Seririt) : (Studi Kasus UD. Cipta Karya Sari, Desa Unggahan, Kecamatan Seririt) Wulandari, Purwani Laksmi; Diatmika, I Putu Gede; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99244

Abstract

This study aims to analyze the calculation of the cost of production (CoP) as the basis for determining the selling price at UD. Cipta Karya Sari, a ground coffee business located in Unggahan Village, Seririt District. The main issue identified is that the company's CoP calculation does not fully account for all cost components, particularly fixed overhead costs, resulting in an inaccurate selling price determination. This research employs a descriptive quantitative method. Data were collected through observation, interviews, and documentation, and analyzed using the full costing method. The findings reveal that the CoP calculation used by UD. Cipta Karya Sari includes only direct costs such as raw materials, labor, electricity, and gas. When compared to the full costing method, there is a cost difference of IDR 1,165. This discrepancy further results in a selling price difference of IDR 1,280.
Penerapan Good Governance Dalam Pengelolaan Keuangan Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng Dewi, Ni Luh Puja Rosita; Diatmika, I Putu Gede
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99497

Abstract

This study aims to evaluate the implementation of good governance principles in financial management at the Department of Public Works and Spatial Planning (DPUTR) of Buleleng Regency. The research focuses on five core principles of good governance: accountability, transparency, participation, effectiveness and efficiency, and rule of law. A qualitative approach was used, employing interviews, observations, and documentation as data collection techniques. The findings indicate that while accountability is implemented through reporting and internal audits, there is a gap in understanding at the technical implementation level. Transparency is still limited due to the lack of accessible public information channels. Public participation in budgeting remains symbolic and procedural. Effectiveness and efficiency are being applied, but outcome-based evaluations are still lacking. Rule enforcement is carried out through SOPs and sanctions, but inconsistencies exist between responses to minor and major violations. The study recommends strengthening human resource capacity, improving public access to information, enhancing meaningful community participation, and ensuring consistent application of reward and punishment systems to achieve better financial governance.
Good Corporate Governance Memoderasi Hubungan Profitabilitas, Likuiditas, Leverage dan Firm Size Terhadap Tax Avoidance Widnyani, Gusti Ayu Oppie Indra; Diatmika, I Putu Gede; Yuniarta, Gede Adi
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1081

Abstract

The government continues to make efforts to increase state revenue from the tax sector. However, for companies, taxes are often viewed as a burden that can reduce profits. As a result, companies with large profits tend to find ways to minimize their tax burden, one of which is through tax avoidance practices. This study aims to examine the influence of profitability, liquidity, leverage, and firm size on tax avoidance, as well as the role of Good Corporate Governance (GCG) as a moderating variable. The research objects are companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling; out of 45 companies, 27 met the criteria, resulting in 135 observations over the five-year period. Data were analyzed using the Partial Least Squares (PLS) method through outer model testing, inner model, and path coefficient analysis using the SmartPLS software. The results show that profitability, liquidity, and firm size have a significant negative effect on tax avoidance. Meanwhile, leverage does not show a significant effect. GCG has a positive effect on tax avoidance and is able to weaken the influence of liquidity and firm size on tax avoidance. However, GCG does not succeed in moderating the effect of profitability and leverage on tax avoidance.
Co-Authors ., AHMAD SADIRIN ., CENING BUDI UTARI ., Dewa Ayu Alit Kris Oktariani ., Diah Natarani Mandhira ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fathimah Jawas ., Gusti Ayu Dewi Utari ., I GEDE MUSTIKA YASA ., I Kadek Yani Bimarta Prasetya ., I Made Deditya Wiguna ., Ida Bagus Dwika Maliawan ., KADEK GITA DWITAMI ., Ketut Adi Permana ., KOMANG ARISKA ., Komang Intan Rahayu Mahariani ., Luh Febri Indrayani ., Luh Linda Utami ., Luh Putu Emy Dewi Liana ., Luh Putu Noviani ., MADE BUDI ARTINI ., Made Chandra Dewi ., Minah Nurjanah ., Ni Kadek Ari Riastini ., Ni Kadek Eranita Sukma Dewi ., Ni Kadek Nia Damayanti ., Ni Ketut Widiasih ., Ni Made Masri Wulandari ., NI MADE PUSPA DEWI ., NURUL AINI ., Putu Aditya Wira Artawan ., Putu Erika Susanti ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Swandewi ., Tri Yuli Parwati Adelia, Komang Trisna Adhitrie, Ni Nyoman Narayani Agus Ariana, I Komang AHMAD SADIRIN . Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anggun Pratiwi Ardhi Ardhi, Anggun Pratiwi Ardiyansyah Ardiyansyah Ari Surya Darmawan Artika, I Nyoman Artini, Ni Ketut Yuli Aryani, Ketut Putri Kharisma Astawa, I Gede Putu Banu Astria, Putu Ria Ayu Widya Puspitasari, Ida Beril Jurevin Ginting Cahyadi, Made Andre CENING BUDI UTARI . Darmayanti, Anak Agung Istri Sri Wulan Desak Nyoman Sri Werastuti Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dessy Aryani Dewa Ayu Alit Kris Oktariani . Dewi, Ni Kadek Krisna Dewi, Ni Luh Puja Rosita Dewi, Ni Luh Putri Cintya Dewi, Ni Luh Sucitra Dewi, Ni Putu Desi Arya Dewi, Nyoman Yuli Marlia Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Elmytia Diah Natarani Mandhira . Dianartini, Kadek Disi Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Elly Karmeli Fathimah Jawas . Gede Adi Yuniarta Gede Indirayanti Kusumaputri, Ida Ayu Ginting, Beril Jurevin Gusti Ayu Dewi Utari . I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Eka Sumarthanayasa I GEDE MUSTIKA YASA . I Gusti Ayu Lestari . I Gusti Ayu Lestari ., I Gusti Ayu Lestari I Gusti Ayu Purnamawati I Gusti Ayu Putri Wulandari I Gusti Putu Surya Sedana Putra I Kadek Agus Setya Mahendra I Kadek Pebri Artana I Kadek Yani Bimarta Prasetya . I Made Adi Suhendra I Made Aribawa I Made Deditya Wiguna . I MADE EDI DARSANA . I Made Gelgel Satria Negara I Made Mudiana I Made Pradana Adiputra I Made Suparsa I Nyoman Alit Sugiarthama I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Julianto I Putu Sriartha I Putu Sriartha I Wayan Krisna Eka Putra I Wayan Krisna Eka Putra I Wayan Krisna Ekaputra I Wayan, Cakra Yudha Ida Bagus Anggeadi Ida Bagus Dwika Maliawan . Ika Fitriani Ika Fitriyani Ika Fitriyani Ika Fitriyani Kadek Dela Kusumasari Kadek Disi Dianartini KADEK GITA DWITAMI . Kadek Haris Antara Kadek Rilly Widhi Antari . Kadek Yuliantini . Kadek Yuliantini ., Kadek Yuliantini Ketut Adi Permana . Ketut Putri Kharisma Aryani KOMANG ARISKA . Komang Bandem Citrawan Komang Intan Rahayu Mahariani . Komang Sania Widiasari Yumia Komang Sri Tusiyanti . Komang Sri Tusiyanti ., Komang Sri Tusiyanti Krisanti Kurniawansyah Kurniawansyah Kurniawansyah, Kurniawansyah Kusumayanti, Ni Komang Wiwik Kristina Lestari, Putu Diah Luh Febri Indrayani . Luh Linda Utami . Luh Putu Ekawati Luh Putu Emy Dewi Liana . Luh Putu Noviani . luh putu sulastrini Luh Suwarni Luh, Resiani Made Andre Cahyadi Made Arie Wahyuni Made Aristia Prayudi MADE BUDI ARTINI . Made Chandra Dewi . Made Resmiani Mahayana, Putu Mahendra, I Kadek Agus Setya Minah Nurjanah . NI GUSTI PUTU SARIANI . NI GUSTI PUTU SARIANI ., NI GUSTI PUTU SARIANI Ni Kadek Ari Riastini . Ni Kadek Eranita Sukma Dewi . Ni Kadek Krisna Dewi Ni Kadek Muda Wardani Ni Kadek Nia Damayanti . Ni Kadek Sinarwati Ni Ketut Desi Permata Sari Ni Ketut Widiasih . Ni Komang Arya Ningsih Ni Komang Deasy Darmayanti Ni Komang Swandani Ni Luh Ayu Setiawati Ni Luh Gede Erni Sulindawati Ni Luh Putri Cintya Dewi Ni Luh Putri Honey Dewi Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Sucitra Dewi Ni Luh Sukadi Ni Made Desi . Ni Made Desi ., Ni Made Desi Ni Made Masri Wulandari . NI MADE PUSPA DEWI . Ni Putu Agustina Widyawati Ni Putu Desi Arya Dewi Ni Wayan Yulianita Dewi Ningsih, Ni Komang Arya Ningtias, Pinky Dwi Noviana Noviana, N Noviyanti, Ni Luh Putu Eka NURUL AINI . Nyoman Trisna Herawati Oktajaya, Tri Paramananda, I Kadek Danta Pinky Dwi Ningtias Pramana, Komang Aditya Indra Puspita, Ni Komang Irma Putra, Zainal Putu Aditya Wira Artawan . Putu Candra Ardiana Putra Putu Diah Lestari Putu Elmytia Dewi Putu Erika Susanti . Putu Gede Suwidia Putra Adnyana Putu Sinthya Pratami Sri Rahayu Putu Sukma Kurniawan, S.T., M.A. . Putu Swandewi . Ratna Sari, Sang Ayu Made Resika Adnyani, Ni Made Dwi Sanjaya, I Gusti Agung Ananda Hadi Sanjaya, Putu Andre Saputra, I Ketut Triadi Satriawan, I Made Septiani Ria Yunita . SRI RAHAYU Sri Rahayu Sri Rahayu, Putu Sinthya Pratami Suadnyana, Kadek Subhan Purwadinata Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarthama, I Nyoman Alit Sulistyawati, Ni Luh Gede Anggarayani Suwardhiti, Enii Syafruddin Syafruddin Taruni, Putri Tasya Feby Windasari Tri Yuli Parwati . Wahyu Haryadi Werastuti , Desak Nyoman Sri Widnyani, Gusti Ayu Oppie Indra Widyawati , Putu Surya Windasari, Tasya Feby Wulandari, Purwani Laksmi Yanti, Ni Putu Ayu Krisna Weda Yasa, Made Sukerta Yasa, Nyoman Putra Yustina, Luh Anik