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Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Efektivitas Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Karangasem I Komang Pasek Sandiasa; Ni Wayan Yuniasih; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/g1cj1w56

Abstract

Taxpayer compliance is recognized as the pivotal factor in achieving optimal regional tax collection, particularly for the Motor Vehicle Tax (PKB), which represents a substantial and crucial financial resource for local governments. Subsequent data analysis involved multiple linear regression, supported by standard statistical procedures including validity testing, reliability verification, and assessment of classical assumptions, alongside partial t-tests to validate the formulated hypotheses. The empirical results: (1) Taxpayer awareness significantly increases compliance; (2) Service quality likewise significantly strengthens compliance; and (3) The effectiveness of Mobile Samsat provides a significant improvement in taxpayer adherence. Consequently, the research recommends a strong policy emphasis on enhancing taxpayer awareness, systematically improving service quality, and guaranteeing the sustainable progress of the Mobile Vehicle Tax Office as essential strategies for long-term improvement in taxpayer compliance.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Dan Kecerdasan Spiritual Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Aktif Program Studi S1 Akuntansi Universitas Hindu Indonesia Ni Putu Ayu Diah Erikka; I Wayan Sudiana; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cmkk6b59

Abstract

This study focuses on the relationship between intellectual, emotional, and spiritual intelligence and the level of accounting understanding among active accounting undergraduate students at Universitas Hindu Indonesia. It emphasizes how these aspects of intelligence shape students’ ability to comprehend accounting topics, along with providing empirical proof of these relationships. A student’s level of accounting understanding indicates how well accounting knowledge is comprehended, including theoretical ideas as well as real-world practice. The research uses a quantitative approach based on a sample of 228 respondents. Data processing involves testing for validity and reliability, followed by classical assumption analysis and multiple linear regression, including the determination of the coefficient of determination and the execution of both the F-test and t-test. Accounting understanding shows considerable improvement when supported by intellectual, emotional, and spiritual intelligence, both when assessed separately and as a whole. Accounting understanding is explained by three independent variables, contributing 51.6% of its variation, while other variables outside the research framework account for the remainder. Students are encouraged to increase learning effectiveness through active academic involvement, organizational engagement, and the development of emotional and spiritual dimensions.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Anak Agung Ayu Evy Putri Indraswari Anak Agung Ayu Putri Rahayu Anak Agung Ketut Agus Suardika Anak Agung Putu Siska Pramita Dewi Arie Indraswarawati, Sang Ayu Putu Cokorda Gde Bayu Putra Desiyanti, Ni Made Indri Dewa Gede Wirama Dewa Nyoman Badera Dewi, Desak Putu Putri Laksmi Dewi, Ida Ayu Sasmita Dianti, Ni Putu Ayu Putri Gusti Ayu Widhi Antari I Dewa Made Rasna Apriana I Gusti Ayu Ratna Santiasih I Kadek Yudi Swa Andika I Komang Pasek Sandiasa I Made Alit Putra Utama I Made Endra Lesmana Putra I Made Manik Dwijantara I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Edi Saputra I Putu Fery Karyada I WAYAN SUDIANA I Wayan Sudiana I Wayan Suka Negara Ida Ayu Sasmita Dewi Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Jayanti, Ni Putu Risma Kadek Ayu Artini Kadek Dewi Padnyawati Kadek Prayogy Martika Diartiwi Kadek Wiwin Indah Aprilia Kusumawati, Ni Putu Ayu Luh Putu Gita Sukmayanthi Made Dwi Kharisma Dewi Made Gede Wirakusuma Marindhea, Varlinka Mudana, I Komang Restu Nathania Ivena Daud Negara, I Wayan Suka Ni Ayu Nesa Laksmini Ni Kadek Arta Fani Ni Kadek Ayu Suastini Ni Kadek Mayang Sari Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Ketut Krisna Dewi Ni Ketut Mas Arthami Ni Ketut Muliati Ni Ketut Sari Arik Suastini Ni Komang Ersa Santika Widiawati Ni Komang Kharisma Mia Mahartiningsih Ni Komang Sumadi Ni Luh Mulya Dewi Ni Luh Putu Netria Febriyanti Ni Luh Tina Gayatri Ni Made Fitri Adrian Ni Made Indri Desiyanti Ni Putu Ayu Diah Erikka Ni Putu Ayu Kusumawati Ni Putu Ayu Mirah Anggrima Wati Ni Putu Dessy Wiadnyani Ni Putu Dinda Dewi Ni Putu Mariani Ni Putu Melani Putri Ni Putu Novi Ayu Antari Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Ayu Ningsih Ni Wayan Desya Dani Swari Ni Wayan Dian Suarini Ni Wayan Kusuma Dewi Putra, I Putu Deddy Samtika Putrawan, I Komang Bayu Aditya Putu Cita Ayu Putu Intan Arianto Putu Nuniek Hutnaleontina Rai Dwi Andayani W Rista Devitriana, Ni Wayan Rustina, Ni Wayan Meiya Nitha Samtika Putra, Putu Deddy Sang Ayu Putu Arie Indraswarawati Sintya Dewi, Dewa Ayu SUPARSA, I KOMANG Virgantini, Pande Kadek Nita