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

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THE EFFECT OF TAXPAYER UNDERSTANDING AND USE OF E-FILING ON TAXPAYER COMPLIANCE WITH TAX VOLUNTEER AS MODERATING VARIABLE Nyoman Sentosa Hardika; I Kadek Jesta Askara; I Made Wijana
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.944 KB) | DOI: 10.25105/jipak.v17i1.10147

Abstract

The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by the Tax Volunteer program. The purpose of this study is to examine the effect of taxpayer understanding and the use of e-filing on individual taxpayer compliance with Tax Volunteer as a moderating variable. This study analyzed primary data from questionnaires distributed to 100 individual taxpayers at Tax Volunteer assistance locations at KPP Badung Utara and KP2KP Kerobokan through e-Riset. The sampling technique used is the purposeful technique of sampling. Statistical testing to test the hypothesis using the Partial Least Square (PLS) test tool with SmartPLS 3.0. The analysis results showed that the tax payer understanding and the use of e-filing have a positive effect on taxpayer compliance. Tax Volunteer can weaken the relationship between understanding of taxpayers on taxpayer compliance. Tax Volunteer can strengthen the relationship between e-filing on taxpayer compliance.
The impact of tax information system on individual taxpayer compliance with Tri Hita Karana culture as moderating variable Putu Nadya Dewi Putri Pawitya; Nyoman Sentosa Hardika; Anak Agung Putri Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 2 (2023): October 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i2.54-60

Abstract

The purpose of this study is to examine and quantify the impact of the Tri Hita Karana culture as a moderating variable on individual taxpayer compliance with the tax information system. In order to analyze secondary data, this research uses documentation and primary data obtained from the distribution of questionnaires to individual taxpayers who are enrolled at the Kantor Pelayanan Pajak Pratama Tabanan in order to get an Annual Notification Letter. Simple random sampling is used to determine the research sample using the probability sampling approach, yielding a sample of 100 distinct taxpayers. Using SmartPLS 3.3.9, the Partial Least Squares (PLS) approach is used in statistical testing to evaluate the hypothesis. The study's findings demonstrate that both the tax information system and Tri Hita Karana culture have a strong and positive impact on individual taxpayer compliance. This means that the more cultural values that guide the lives of individual taxpayers are embedded, the tendency is to increase taxpayer compliance. Additionally, Tri Hita Karana culture can act as a moderator by lessening the correlation between the two variables. Individual taxpayers do not realize that cultural values perceive important things in the use of a system, which can weaken the use of the system.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM Putra, Putu Ryan Pramana; Hardika, Nyoman Sentosa; Suarjana, Anak Agung Gde Mantra
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

The purpose of the study was to analyze: (1) The influence of digitalization of the tax system on taxpayer compliance, (2) The influence of taxpayer understanding on taxpayer compliance, (3) The influence of taxpayer awareness on taxpayer compliance, (4) The influence of digitalization of the tax system, understanding of taxes, and simultaneous taxpayer awareness on small micro business (SMEs) individual taxpayer compliance. Data was collected using questionnaires and documentation. The population studied was all SMEs individual taxpayers registered at the East Denpasar Pratama Tax Service Office. The sample was taken from 100 taxpayers using the Slovin formula with convenience sampling technique. The data analysis technique is the Partial Least Square technique at a significance level of 5%. The research results show that (1) Digitalization of the tax system has a positive and significant effect on taxpayer compliance, (2) Taxpayer understanding has a positive and significant effect on taxpayer compliance, (3) Taxpayer awareness has a positive and significant effect on taxpayer compliance, (4) Digitalization of the tax system, tax understanding, and taxpayer awareness simultaneously have a positive and significant effect on SMEs individual taxpayer compliance.
MODEL AUTHENTIC SELF-ASSESSMENT DALAM PENGEMBANGAN EMPLOYABILITY SKILLS MAHASISWA PENDIDIKAN TINGGI VOKASI Suarta, I Made; Hardika, Nyoman Sentosa; Sanjaya, I Gusti Ngurah; Arjana, I Wayan Basi
Jurnal Penelitian dan Evaluasi Pendidikan Vol. 19 No. 1 (2015)
Publisher : Graduate School, Universitas Negeri Yogyakarta in cooperation with Himpunan Evaluasi Pendidikan Indonesia (HEPI) Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.042 KB) | DOI: 10.21831/pep.v19i1.4555

Abstract

Tujuan penelitian ini adalah mengembangkan perangkat penilaian guna mengevaluasi capaian employability skills yang diintegrasikan dalam pembelajaran aplikasi basis data. Model penilaian yang dikembangkan merupakan kombinasi dari penilaian diri sendiri dan penilaian otentik, diusulkan dengan sebutan model authentic self-assessment. Langkah-langkah pengembangan model authentic self-assessment meliputi penentuan standar, penentuan tugas otentik, pembuatan kriteria, dan pembuatan rubrik. Hasil pengembangan perangkat penilaian terdiri atas: (1) model penilaian kemampuan pemecahan masalah; (2) model penilaian kemampuan mengelola diri sendiri; dan (3) model penilaian capaian pembelajaran aplikasi basis data. Model ini dapat digunakan untuk menilai aspek kognitif, afektif, dan psikomotorik. Hasil uji coba meng-indikasikan capaian kemampuan pemecahan masalah dan kemampuan mengelola diri termasuk kategori baik, serta kompetensi merancang aplikasi basis data secara konseptual dan logikal termasuk kategori tinggi. Model ini juga telah memenuhi prinsip-prinsip dasar penilaian, yakni prinsip validitas, prinsip reliabilitas, terfokus pada kompetensi, komprehensif, prinsip objektivitas, dan prinsip mendidik.Kata kunci: penilaian otentik, penilaian diri, keterampilan pemecahan masalah, keterampilan mengelola diri, pendidikan vokasi______________________________________________________________AUTHENTIC SELF-ASSESSMENT MODEL FOR DEVELOPING EMPLOYABILITY SKILLS STUDENT IN HIGHER VOCATIONAL EDUCATIONAbstract The purpose of this research is to develop assessment tools to evaluate achievement of employability skills which are integrated in the learning database applications. The assessment model developed is a combination of self-assessment and authentic assessment, proposed as models of authentic self-assessment. The steps of developing authentic self-assessment models include: identifying the standards, selecting an authentic task, identifying the criteria for the task, and creating the rubric. The results of development assessment tools include: (1) problem solving skills assessment model, (2) self-management skills assessment model, and (3) competence database applications assessment model. This model can be used to assess the cognitive, affective, and psychomotor achievement. The results indicate: achievement of problem solving and self-management ability was in good category, and competencies in designing conceptual and logical database was in high category. This model also has met the basic principles of assessment, i.e.: validity, reliability, focused on competencies, comprehen-sive, objectivity, and the principle of educating.Keywords: authentic assessment, self-assessment, problem solving skills, self-management skills, vocational education
ACCRUAL ACCOUNTING BIAS PRACTICES AS RISK MITIGATION IN MICROFINANCE INSTITUTIONS Bagiada, I Made; Sukarta, Made Andy Pradana; Hardika, Nyoman Sentosa; Darmayasa, I Nyoman
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.2.18

Abstract

Abstrak – Praktik Bias Akuntansi Akrual sebagai Mitigasi Risiko Pada Lembaga Keuangan MikroTujuan Utama - Penelitian ini bertujuan untuk mengungkap mitigasi risiko pada Lembaga Keuangan Mikro melalui praktik bias akuntansi akrual.Metode – Penelitian ini menggunakan pendekatan studi kasus. Informan yang digunakan adalah sejumlah individu yang terkait dengan lembaga keuangan mikro.Temuan Utama – Penelitian ini menemukan bahwa teori legitimasi, stakeholder, dan agensi menggambarkan fenomena praktik bias akuntansi akrual pada lembaga keuangan mikro. Potensi konflik mengacu pada teori agensi tipe tiga. Kecenderungan akuntansi akrual terhadap pengakuan pendapatan berbasis kas merupakan strategi mitigasi risiko likuiditas yang menggunakan konsep pencocokan biaya dengan pendapatan.Implikasi Teori dan Kebijakan – Penelitian ini berkontribusi pada pengembangan teori legitimasi, stakeholder, dan agensi berbasis kepemilikan masyarakat adat. Selain itu, penelitian ini mengusulkan adanya sistem checks and balances yang melibatkan pemangku kepentingan komunitas untuk mencegah potensi konflik dan bias akuntansi akrual.Kebaruan Penelitian – Penelitian ini mengungkapkan potensi konflik pada lembaga keuangan mikro yang tercermin melalui praktik bias akuntansi akrual. Abstract – Accrual Accounting Bias Practices as Risk Mitigation in Microfinance InstitutionsMain Purpose – The purpose of this study is to examine risk mitigation strategies in microfinance institutions through the adoption of accrual accounting bias practices.Method – This research employed a case study methodology. Informants comprised individuals associated with microfinance institutions.Main Findings - This study found that legitimacy, stakeholder, and agency theories describe the phenomenon of accrual accounting bias in microfinance institutions. The potential for conflict refers to type three agency theory. The tendency of accrual accounting towards cash-based revenue recognition is a liquidity risk mitigation strategy that uses the concept of matching costs with revenues.Theory and Practical Implications – This study contributes to legitimacy, stakeholder, and agency theories by grounding them in indigenous community ownership. Furthermore, it proposes a system of checks and balances that engages community stakeholders to mitigate potential conflicts and bias in accrual accounting.Novelty - This study reveals the potential for conflict within microfinance institutions, as reflected in the use of accrual-bias practices.
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 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 W Purwanta Suta