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All Journal International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Journal of Governance, Taxation, and Auditing
Putu Gede Wisnu Permana KAWISANA
University of Warmadewa, Indonesia
Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI I Made Wianto Putra; Putu Gede Wisnu Permana KAWISANA
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i2.29

Abstract

The company's financial condition can show that the company can last for a certain amount of time. Going concern audit opinion is defined as an opinion issued by the auditor based on an audit that has been conducted, in which there are doubts about the ability of a business in maintaining its continuity of life to continue its business as a business entity in the future. The purpose of this study is to empirically examine the Effect of Company Size, Financial Distress, and KAP Reputation on Going Concern Audit Opinions on Manufacturing Companies on the Indonesia Stock Exchange (BEI) in 2016-2018. Where the number of samples of this study was 31 companies with 3 years of observation with purposive sampling. Data collection was carried out in this study with the study of documentation through the company's annual financial report or annual report obtained from the website www.idx.co.id. The method in this research is logistic regression analysis. From the results of the study, it can be concluded that Company Size and Financial Distress have a negative effect on ongoing concern audit opinion and Public Accounting Firms' reputation has a not significant positive effect on ongoing concern audit opinion.
The Effect Of E-Filing Implementation, Tax Socialization, Taxpayer Awareness, And Tax Sanctions On Compliance Individual Taxpayer Tjokorda Istri Agung Lita Apriliana DEWI; Putu Gede Wisnu Permana KAWISANA; I Gusti Agung Prama YOGA
Journal of Tourism Economics and Policy Vol. 2 No. 1 (2022): Journal of Tourism Economics and Policy (April – July 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v2i1.201

Abstract

This study aims to determine the effect of the implementation of e-Filing, tax socialization, taxpayer awareness and tax sanctions partially and simultaneously on individual taxpayer compliance. The location of this research is at the East Denpasar Primary Tax Service Office. The population uses individual taxpayers at the East Denpasar Pratama Tax Service Office and a sample of 100 respondents. The data analysis technique uses Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, F Test and t Test. From the research results, the results obtained are: (1) the effect of the application of e-Filing has a positive and insignificant effect, where the t count is 1.268 and the significance value is 0.208. (2) tax socialization has a positive and insignificant effect, where the obtained t value of 0.131 and a significance value of 0.896. (3) taxpayer awareness has a significant positive effect on individual taxpayer compliance, where the t-count value is 3.138 and a significance value of 0.002. (4) tax sanctions have a significant positive effect on individual taxpayer compliance, where the t value is 5.586 and a significance value of 0.000. The magnitude of the influence of independent variables on individual taxpayer compliance is 58.4%.
Compliance Predictors Are Mandatory Vehicle Tax Ni Kadek Putri HANDAYANI; Ni Nengah Seri Ekayani EKAYANI; Putu Gede Wisnu Permana KAWISANA
Journal of Tourism Economics and Policy Vol. 1 No. 1 (2021): Journal of Tourism Economics and Policy (April - July 2021)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.922 KB) | DOI: 10.38142/jtep.v1i1.103

Abstract

The purpose of this study was to determine the predictors of motor vehicle taxpayer compliance. The population in this study were taxpayers registered at the Samsat Bersama Tabanan Office. The number of samples used in this study amounted to 100 respondents calculated based on the Slovin formula with the method of determining the sample accindental sampling and tested using multiple linear regression models with the help of SPSS 24. The data used are primary and secondary data obtained or collected by researchers directly from the data source. To obtain data in this study was carried out through questionnaires distributed to taxpayers at the Samsat Bersama Tabanan Office. The results showed that the variables of Taxpayer Awareness, Tax Sanctions, Tax Knowledge, Service Quality, Tax Socialization and the Drive Thru Samsat System had a positive effect on motor vehicle taxpayer compliance at the Samsat Joint Tabanan Office.
Effect of User Involvement Peak Management Support Training and Education Program on the Performance of Accounting Information Systems Star Hotels 4 and 5 Ni Komang Ayu Triana DEWI; Putu Gede Wisnu Permana KAWISANA; Gde Deny LARASDIPUTRA
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.556

Abstract

The background of this research is the lack of skills and knowledge that users of accounting information systems have due to the presence of Covid-19. During Covid-19 users of accounting information systems in 4 and 5 star hotels experienced a decrease in hotel revenue. In this study using quantitative methods data was collected using a questionnaire technique. Respondents in this study were 60 people who met the criteria. Three hypotheses were formulated and tested using multiple linear regression analysis. The results of this study are user involvement and top management support have a positive and significant effect on SIA while training and education have a positive effect.
Co-Authors Gde Deny Larasdiputra I Gusti Agung Prama YOGA I Made Wianto Putra Ni Kadek Putri HANDAYANI Ni Komang Ayu Triana DEWI Ni Nengah Seri Ekayani Tjokorda Istri Agung Lita Apriliana DEWI