Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
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
Warmadewa University, Indonesia
Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Uniqueness Of Prosocial Behavior In Bali On The Village Fund Management Accountability Made Gede WIRAKUSUMA; Putu Gede Wisnu Permana KAWISANA
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i1.124

Abstract

This research is based on the phenomenon of accountability of village funds that are still needed to strengthen the Indonesian government's policies of the rural and urban sector in developing the nation and state. The research respondents were village government officials in Tabanan Regency, as a district with the largest number of villages, with village funds also, in Bali Province in 2019. The survey used a questionnaire, distributed to village government officials that were clustered (cluster random sampling) based on 10 sub-districts with 133 villages in Tabanan Regency. There are 3 positions of village government officials (village head or village secretary, and head of financial affairs) as respondents, and a sample of 72 questionnaires was obtained, according to the cluster and proportion of the number of villages per sub-district. The results of testing with Moderated Regression Analysis show that pro-social behavior strengthens the influence of human resource competencies, as well as the leadership of village government officials, in relation to increasing accountability of village fund management. Meanwhile, pro-social behavior has not proven its influence in the relationship between community participation and village fund management accountability.
The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar Made Sukma DWIPASARI; I Made Wianto PUTRA; Putu Gede Wisnu Permana KAWISANA
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.v1i3.552

Abstract

This study entitled The Effect of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar. The problems studied in this study are: how is the influence of taxpayer awareness, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. This study aims to determine the awareness of taxpayers, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. The research sample is 100 respondents. The primary data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results of this study show that there is a positive and significant effect partially from taxpayer awareness, tax sanctions, and the level of understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar.
The Influence of Perceived Ease and Risk of Use and Financial Literacy on Decisions to Make Transactions Using QRIS in SMES in South Denpasar Ni Kadek Dhella Indri PUTRI; Putu Gede Wisnu Permana KAWISANA; I Nyoman SUTAPA
Journal of Tourism Economics and Policy Vol. 3 No. 1 (2023): Journal of Tourism Economics and Policy (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i1.583

Abstract

This study aims to determine the influence of perceived ease of use and risk of use, and financial literacy on the decision to transact using QRIS on MSME (Micro small and Medium Enterprises) in South Denpasar. The population in this study is all MSME (Micro small and Medium Enterprises) in South Denpasar. The sample was determined using the Slovin formula, which obtained a sample of 99 MSME (Micro small and Medium Enterprises). The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that perceived ease of use has a positive and significant effect on the decision to transact using QRIS on MSME (Micro Small And Medium Enterprises)  in South Denpasar, the risk of use has a positive and significant effect on the decision to transact using QRIS on MSME (Micro small and Medium Enterprises) in South Denpasar and financial literacy has a positive and significant effect on the decision to transact using QRIS on MSME (Micro Small And Medium Enterprises) in South Denpasar.
Co-Authors I Made Wianto PUTRA I Nyoman SUTAPA Made Gede Wirakusuma Made Sukma DWIPASARI Ni Kadek Dhella Indri PUTRI