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All Journal Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Akuntansi Multiparadigma Jurnal Bisnis dan Kewirausahaan Account : Jurnal Akuntansi, Keuangan dan Perbankan Valid Jurnal Ilmiah Journal of Applied Sciences in Accounting, Finance, and Tax JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik

Hardika, N S

Politeknik Negeri Bali

Author-ID : 3592179

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 15 Documents Claim Missing Document

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PENGARUH EKSPEKTASI KINERJA, EKSPEKTASI USAHA, DAN FAKTOR SOSIAL TERHADAP PERILAKU WAJIB PAJAK MENGGUNAKAN E-FILING Hardika, Nyoman Sentosa; Ermawati, Ni Ketut
Jurnal Akuntansi Keuangan dan Perbankan Vol 5, No 2 (2018): Account Vol 5 No 2 Desember 2018
Publisher : Politeknik Negeri Jakarta

ABSTRACT The purpose of this research is to determine the factors that affect the interest of taxpayers to use eFilingasmeansofsubmissionoftheannualSPTbyapplyingtheUnifiedTheoryofAcceptanceandUseofTechnology(UTAUT)Model.Factors such as performance expectation, business expectation andsocial factor are independent variable while interest of tax payers to use e-Filing is the dependentvariable. The sample used in the stydy is an individual taxpayer who uses e-Filing in Denpasar. Thisresearch is using accidental sampling as sampling technique. Data were collected by distributingquestionnaires to taxpayers who use e-Filing and were analysed with multiple linear regressionanalysis. The results showed that performance expectation, business expectation, social factors areaffected the interest in using e-Filing positively and significantly. Keywords: Unified Theory of Acceptance and Use of TechnologyModel, Performance Expectation, Effort ABSTRAK Expectation, Social Factors, E-Filing Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi minat wajib pajak untukmenggunakan e-Filing sebagai sarana penyampaian SPT Tahunan dengan menerapkan Model theUnified Theory of Acceptance and Use of Technology (UTAUT). Faktor ekspektasi kinerja, ekspektasiusaha dan faktor sosial merupakan variabel bebas, sedangkan minal perilaku wajib pajak menggunakane-Filling sebagai variabel terikat. Penentuan sampel dilakukan dengan teknik accidental sampling.Kuesioner digunakan sebagai sarana pengumpulan data yang disebarkan kepada wajib pajak yangmenggunakan e-Filing. Regresi linear berganda digunakan sebagai teknik analisis data. Hasilpenelitiannya menjelaskan variabel ekspektasi kinerja, ekspektasi usaha, faktor sosial dan kondisi yangmemfasilitasi memiliki pengaruh positif signifikan pada minat penggunaan e-Filing. Kata kunci: Model Unified Theory of Acceptance and Use of Technology, Ekspektasi Kinerja, Ekspektasi Usaha, Faktor Sosial, E-Filing

PENGARUH PENAGIHAN PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPP DENPASAR BARAT Nyoman Sentosa Hardika; Ni Luh Putu Ratih Sri Rahayu
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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One way to disburse tax arrears was with the activities of tax collection. Tax collection aims to make the Taxpayer pay off the tax debts. It is due to the activity of tax collection has forceful law power. Activity of tax collection carried out by the Tax Confiscator. This studyaimed to determine the effect of tax collection by the letter of reprimand, forced letter, and a warrant for the seizure of the disbursement of tax arrears. This study uses multiple regression analysis. The aims of the study are to determine the effect of active collection action against liquefaction tax arrears in KPP Denpasar Barat. The result of this study showed that simultaneous, active collection action significantly influence the disbursement of tax arrears. While partially, a letter of reprimand and forced letter and warrant significant influence in the seizure did not significantly affect the disbursement of tax arrears. Active collection action with a letter of reprimand, forced letter, and the seizure warrants are factors that determine the level of disbursement of tax arrears

Tax Audit Analysis of Chicago Enterprise LTD in Preventing the Tax Lawsuit Strategies on Dispute The Notice of Tax Underpayment Assessment of Income Tax Article 21 in Tax Court of Jakarta I P W R Pranata; N S Hardika; P D Hudiananingsih
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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This study aims to analyze the process of tax audit of Chicago Enterprise, Ltd that raises Notice of Tax Underpayment Assessment of Income Tax Article 21 and to formulate appropriate and targeted strategies in winning a lawsuit in the Jakarta Tax Court. The data used are qualitative and quantitative data. Sources of data are primary and secondary data. Data collecting process used are observation, interview, and documentation. Researcher uses qualitative data analysis technique, whereas tax audit data was analyzed and compared with the tax law to prove the mal procedures on the investigations. The result of the research proves that Notice of Tax Underpayment Assessment Number 00003/201/15/525/2017 has violated the provisions of taxation such as PMK 184/PMK.03/2015 on Procedures of Inspection, where the examiner does not follow the rules and stages of investigations and ignore the rights of taxpayers that should be obtained in the process of investigation; PMK 183/PMK.03/2015 Procedures for Issuance of Tax Assessment Letter and Tax Claims, where SKPKB has been issued and delivered by courier when the taxpayer is still in the process of final discussion of investigation results in KPP Pratama Klaten; Instructions of the Director General of Taxation No. 12/PJ/2016 concerning the policy of issuance of instruction/approval/assignment and execution of inspection during the tax amnesty periode where KPP Pratama Klaten issues tax assessment in the period of tax amnesty and does not provide an opportunity for taxpayers to join the program. Because of that the company supplicates the judges to grant the lawsuit.

Analysis of Transfer Pricing Method Determination in Transfer Pricing Documentation Practice at PT ABC Denpasar N K Suandari; N S Hardika; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i1.1302

PT ABC conducts an affiliated transaction with PT KLM and fulfills one of the conditions which require holding and storing transfer pricing documents in accordance with PMK No. 213 / PKM.03 / 2016. In carrying out its obligations, the first thing that PT ABC must do is to determine the transfer price method and PT ABC have to know the documents that need to be prepared in fulfilling its tax obligations. This study is intended to analyze the determination of transfer pricing method in the practice of transfer pricing at PT ABC and to find out the documents that should be prepared by PT ABC in the practice. The data used in this study are primary data obtained from interviews and secondary data obtained through documentation. The analysis technique used in this study is qualitative descriptive. Based on the results of the study, the transfer pricing method that suits with the condition of PT ABC is Comparable Uncontrolled Price/CUP. Documents that should be prepared by PT ABC are local documents.

Comparative Analysis of the Application of Corporate Income Tax Between Based on the Income Tax Law Number 36 of 2008 with Government Regulation Number 23 of 2018 on CV. ITM I G A Okta Nia Pramesthi; N S Hardika; W Purwanta Suta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2119

Micro, Small, and Medium Enterprises (MSMEs) taxpayers with a gross circulation of up to IDR 4.800.000.000,00 are given the facility to choose the tax rate used to calculate the income tax payable. MSMEs taxpayers can choose to use income tax calculations based on Income Tax Law Number 36 of 2008 or Government Regulation Number 23 of 2018. This study aims to determine the comparison of the calculation of the tax payable on the owed entity on the CV. ITM which is a company engaged in catering services using calculations by the income tax calculation based on the Income Tax Law Number 36 of 2008 and Government Regulation Number 23 of 2018 to find out the most appropriate and profitable method to efficiency corporate income tax. The data used in this research are secondary data collected through documentation techniques. The data analysis technique used in this research is a descriptive quantitative analysis technique. The results showed the CV. ITM is more efficient to use tariffs by Government Regulation No. 23 of 2018 to calculate the amount of corporate income tax because it can streamline the corporate income tax.

Value Added Tax Analysis of Freight Forwarding Services at PT B Denpasar P Candrastuti Putri; N S Hardika; C Ardina
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i2.1537

Freight forwarding services or transportation management services aim to represent the task of shipping goods (consignor/ shipper/ exporter) to destination either by land, sea, or air. Freight forwarding services does not only consist of one service, but there are many services related to shipping and receiving goods to form freight forwarding service. In delivering goods, freight forwarders usually work with partners to carry out and provide services. The value added tax (VAT) law and its regulations have not specifically regulated the treatment of value added tax on freight forwarding services, especially in the payment method. The Reinvoicing method is a method by which freight forwarder create new invoices to collect service fees from freight forwarding plus fee from work partner. Reimbursement method where freight forwarder forward work partner invoice so that PT B receives two invoice in which there was a value added tax in (VAT In) that cannot be credited. The result of the study suggests that PT B in collaboration with PT I as a freight forwarder chooses a reinvoicing method because it is more efficient and shows a better impact on the cash flow statement.

The Effect of Taxation Understanding and Taxpayer Attitudes on Taxpayer Compliance with Implementation of E-Filing System as Mediation Variable N L M Sugiartini; N S Hardika; N N Aryaningsih
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1800

The tax revenues have not reached the target because the level of taxpayer compliance is still low. One of the efforts done by Direktorat Jenderal Pajak to improve taxpayer compliance is by implementing the e-filing system in tax reporting. The purpose of this study is to determine the effect of taxation understanding, and taxpayer attitudes on taxpayer compliance with implementation of e-filing system as mediation variable. The type of data used in this study are primary data obtained through questionnaires by respondents. The sample in the study was based on purposive sampling method with total sample of 100 individual taxpayers registered at the KPP Pratama Badung Selatan. Statistical testing used to test hypotheses was Partial Least Square (PLS) with SmartPLS 3.0. The results of this study showed that taxation understanding and the implementation of e-filing system have a positive and significant effect on taxpayer compliance. Taxpayer attitude has a negative and not significant effect on taxpayer compliance. Taxation understanding has a positive and significant effect on the implementation of e-filing system. Taxpayer attitude has a positive and not significant effect on the implementation of e-filing system. The implementation of e-filing system can mediate taxation understanding, and the implementation of e-filing systems cannot mediate taxpayer attitude on taxpayer compliance. The next research is expected to add other variables besides taxation understanding variable, taxpayer attitude, implementation of e-filing system, and taxpayer compliance.

Analisis Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Nyoman Sentosa Hardika; I Dewa Made Mahayana; Kadek Eni Marhaeni
Jurnal Bisnis dan Kewirausahaan Vol 14 No 3 (2018): JBK - Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Penelitian ini bertujuan untuk mengetahui pengaruh debt to assets ratio, deviden payout ratio, dan return on assets terhadap nilai perusahaan (price to book value) pada perusahaan perbankan yang terdaftar di BEI sejak tahun 2012 sampai dengan tahun 2016. Metode penelitian ini adalah menggunakan desain penelitian kausal, dengan jumlah sampel 26 perusahaan selama 5 tahun. Jenis data yang digunakan adalah data sekunder. Data yang telah dikumpulkan terlebih dahulu dilakukan pengujian asumsi klasik. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda dengan uji t dan uji F pada level signifikansi 5%.Hasil analisis kuantitatif menunjukkan bahwa secara parsial variabel debt to asset ratio (DAR), dan return onassets (ROA) tidak berpengaruh terhadap nilai perusahaan, sedangkan dividend payout ratio (DPR) berpengaruh terhadap nilai perusahaan. Secara simultan, debt to asset ratio (DAR), dividend payout ratio(DPR), dan return on asset (ROA) berpengaruh secara signifikan terhadap nilai perusahaan. Dimana 7.4% faktordari perubahan nilai perusahaan dapat dijelaskan oleh faktor dari ketiga variabel independen, sedangkan sisanya sebesar 94.6% dijelaskan oleh faktor lain yang tidak dimasukan dalam model regresi.

Analysis of Government Regulation in Lieu of Law (PERPPU) No 1 of 2020 Implementation on Income Tax Payable in Overcoming Financial Complication During the Covid-19 Pandemic (Case Study on CV KP) Ida Ayu Nyoman Widyastini; Nyoman Sentosa Hardika; I Nyoman Mandia
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

This study aims to compare the income tax payable and income tax 25 due to the adjustment of the corporate income tax rate payable on CV KP which is a corporate taxpayer affected by the Covid-19 pandemic who undergoes the adjustment of the corporate income tax rate based on PERPPU No. 1 of 2020. The data collection technique used was documentation technique with comparative descriptive data analysis techniques. The results showed that a 22% rate adjustment application result in relief of IDR 27.419.811,00 obtained by CV KP. The amount of income tax 25 by a 22% rate application and tax incentives in 2020 is IDR 15,266,362.00 for the April-June and the July-December is IDR 10,904,544.00, and income tax 25 in 2021 obtained relief of IDR 7. 739,900.00 for the period from April to June while the period from July to December returned to Rp. 15,479,801.00. CV KP should be able to save cash dibursement in 2020 during the Covid-19 pandemic to maximize the rate adjustment so that it does not cause a large overpayment. Thus, CV KP should make a separate calculation in determining the amount of income tax 25 by a 20% rate for the current year 2022.

The Influence of Implementation of E-Samsat and Tax Relief on the Motor Vehicle Taxpayer Compliance in Gianyar Regency during the Pandemic Covid-19 Ni Made Dita Puspitari; Nyoman Sentosa Hardika; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

The aim of this research is to examine the implementation of e-samsat and tax relief on the motor vehicle taxpayer compliance in Gianyar Regency during the pandemic covid-19. This research used questionnaires method to collect the primer data. The questionnaires were distributed in Gianyar Samsat Office, in the form of 100 samples of motor vehicle taxpayers by using Slovin’s formula. The accidental sampling technique was applied to collect the samples. This research used statistical tests which are validity test, reliability test and normality test. Multiple linear regression technique was applied in this research as well as hypothetical test in the form of t and F. The finding indicated that the implementation of e-samsat and tax relief gave a positive and significant impact on motor vehicle taxpayer compliance. The implementation of e-samsat and the provision of motor vehicle tax relief will be able to increase the compliance of motorized vehicle taxpayers. Further researchers can expand the research variables in order to describe the research object completely.

Co-Authors Anak Agung Putri Suardani C Ardina Ermawati, Ni Ketut I Dewa Made Mahayana I G A Okta Nia Pramesthi I Gusti Ngurah Sanjaya, I Gusti Ngurah I Kadek Jesta Askara I Made Bagiada I Made Suarta I Made Wijana I Nyoman Darmayasa, I Nyoman I Nyoman Mandia I P W R Pranata I Wayan Basi Arjana, I Wayan Basi Ida Ayu Nyoman Widyastini Kadek Eni Marhaeni Mantra Suarjana, Anak Agung Gde N K Suandari N L M Sugiartini Ni Luh Putu Ratih Sri Rahayu Ni Made Dita Puspitari Ni Nyoman Aryaningsih P Candrastuti Putri P D Hudiananingsih Putra, Putu Ryan Pramana Putu Nadya Dewi Putri Pawitya Sukarta, Made Andy Pradana W Purwanta Suta

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