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All Journal Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
I Wayan Budi Satriya
Fakultas Ekonomi Bisnis Dan Pariwisata Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Menggali Motif Dibalik Pemahaman Perpajakan Para Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) Yang Tedaftar Di Website Desa Kesiman Petilan Ni Nyoman Santhi Dewi; Cokorda Gde Bayu Putra; I Wayan Budi Satriya
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: 10.32795/0kknw221

Abstract

ABSTRACT The purpose of this “research is to explore the underlying motives that drive tax noncompliance among Micro, Small, and Medium Enterprises (MSMEs). The data were gathered through detailed interviews and direct field observations, and documentation involving 18 active MSME actors from the culinary, handicraft, and fashion sectors. The findings indicate that MSME tax noncompliance is driven by low tax awareness and understanding, weak business management systems, and administrative fear or assumptions of high tax burdens. Most MSME actors do not have a Taxpayer Identification Number (NPWP) and have not once filed their annual tax returns (SPT), while only a few are compliant due to prior mentoring experiences. Noncompliance motives are categorized into unintentional noncompliance due to the absence of tax outreach and mentoring from both the village government and tax authorities further exacerbates the situation.  
Minat Mahasiswa Akuntansi Menjadi Konsultan Pajak: Self Efficacy, Job Market, Penghargaan Finansial Kadek Mita Putri Hildyanti; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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/pwe8xz92

Abstract

This study aims to investigate how confidence in abilities, job market conditions and monetary rewards influence on accounting students’ intention to pursue tax consultancy at Universitas Hindu Indonesia.  This research applied a survey approach, where information was gathered using questionnaires given to 210 accounting students, and the analytical method employed was multiple linear regression.  The findings reveal that self-confidence, labor market factors, and financial compensation exert a strong and meaningful influence on students’ aspirations to become tax consultants. The implications stress the need to enhance students’ confidence, supply accurate information about career prospects in taxation, and underscore the financial benefits of the tax consultant profession as strategies to raise students’ interest in entering this field.
Analisis Penerapan Tax Review Pada Perlakuan Perpajakan Perusahaan: (Studi Kasus di PT. XYZ) Ni Luh Gede Ayu Sujaniari; I Wayan Sudiana; I Wayan Budi Satriya
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/t0300s50

Abstract

A tax review involves examining a company's entire tax obligations and the execution of fulfilling those obligations, including calculation, payment, settlement, and reporting, in order to evaluate tax compliance. This study was carried out at PT. XYZ, a baby shop retail company located on Jl. Kebo Iwa, Denpasar. The aim of this research is to determine whether PT. XYZ’s 2023 income tax period, including its calculation, withholding, and payment, complies with applicable tax laws and regulations. This study employs a qualitative approach with a descriptive method. The descriptive method is used to present data as it actually occurs without inserting personal opinions or generalized conclusions, with the goal of providing a clear data analysis. Data were collected through observation, interviews, and documentation techniques. The findings reveal that PT. XYZ has submitted its tax returns (SPT) on time regarding its tax deposit and reporting obligations. However, the accuracy of tax calculations still requires improvement, which should be accompanied by enhanced understanding of tax review procedures to ensure proper fulfillment of tax obligations.
Pengaruh Pengelolaan Keuangan, Pemahaman Sistem Akuntansi Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Badan Usaha Milik Desa (BUMDesa) Di Kecamatan Gianyar Kabupaten Gianyar SANG AYU MADE ARIMAS PUTRI; Ni Putu Ayu Kusumawati; I Wayan Budi Satriya
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/qjyskd81

Abstract

The goal of this study is to look at how Financial Management, knowledge of Accounting Systems, and the skills of Human Resources affect the performance of Village-Owned enterprises. Enterprises (BUMDesa) in Gianyar District, Gianyar Regency. In 2024, Gianyar District will be the region with the largest number of BUMDesa in the advanced and developing categories in Gianyar Regency. However, several BUMDesa still face challenges such as a lack of competent human resources in management, especially in terms of financial management, understanding of accounting systems and some BUMDesa actors who have less than optimal work quality. The population of this study includes all employees, advisors, and BUMDesa supervisors in Gianyar district. A total of 79 samples were selected using the purposive sampling method, which results in a population of 99. The study's results indicate that BUMDesa performance is greatly enhanced through effective financial management and a good understanding of the accounting system.,and human resource competencies.
Pengaruh Goal Orientation, Tekanan Anggaran Waktu, Tekanan Ketaatan, Senioritas Auditor Terhadap Audit Judgement: Studi Empiris pada Kantor Akuntan Publik di Provinsi Bali Kadek Sarmini Agustin; Ni Putu Ayu Kusumawati; I Wayan Budi Satriya
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/vk0xs386

Abstract

Audit judgment plays a crucial role in the auditing process, as auditors frequently encounter situations that demand professionalism in addressing risks and materiality in financial statements. The main objective and research question of the present study are in this study, the  aim is to examine the influence of goal orientation, time presssure, compliance pressure, ands auditor seniority on audit judgment. This study was undertaken at public agencies accounting firms in Bali Province, involving a sample of 63 respondents. The study applies several analytical techniques multiple linear regression. hes research findings reveal that purpose orientastion has a possitive and signifficant effect on audit judgment, time pressuree has a negative and signifficant effect on audit judgment, compliance pressure has a negative and signifficant effect on audit judgment, and auditor seniority has a positive and significant effect on audit judgment. The independent variables collectively explain 76.1% of the variation in audit judgment.
Pengaruh Leverage, Sales Growth, Dan Corporate Social Responsibility, Terhadap Tax Aggressiveness I Dewa Gede Sathya Gunawan; I Putu Deddy Samtika Putra; I Wayan Budi Satriya
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/yak49k40

Abstract

Tax revenue constitutes the primary source of income for the Indonesian government; however, the tax-to-GDP ratio remains relatively low compared to other countries in the Asia-Pacific  region. This low ratio reflects suboptimal tax collection, which is partly attributed to corporate tax aggressiveness. Tax aggressiveness refers to strategies employed by companies to minimize their tax liabilities through both legal and illegal tax planning mechanisms. This study aims to examine the influence of leverage, sales growth, and corporate social responsibility (CSR) on tax aggressiveness among energy sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. A quantitative research method was employed, utilizing a purposive sampling approach. Data analysis was conducted using multiple linear regression. The findings indicate that both leverage and sales growth exert a positive and significant effect on tax aggressiveness, whereas corporate social responsibility has a negative and significant impact. These results suggest the need for stricter oversight of corporate financing structures and sales growth within the energy sector, as these factors may contribute to aggressive tax practices. Accordingly, the government and tax authorities are encouraged to formulate policies that promote fiscal transparency.
Analisis Sistem Pengendalian Internal (SPI) Atas Persediaan Di CV Bali IT Solusion Ni Luh Nadia Pradnyandari; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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: 10.32795/70vg9567

Abstract

This study aims to analyze the implementation of the Internal Control System (ICS) for inventory at CV Bali IT Solution and evaluate its compliance with the COSO framework. This research uses a qualitative descriptive method with data collection techniques through interviews, observation, and documentation studies. The results indicate that the implementation of inventory ICS at the company has not been fully effective and does not comply with COSO elements, particularly in three main components. Critical weaknesses were found in control activities due to a lack of segregation of duties between purchasing, receiving, and storage functions, as well as a lack of physical supervision such as CCTV. Furthermore, the information and communication component is considered inadequate due to reliance on error-prone semi-manual recording, while the monitoring function is deemed weak because stock opname is only conducted once a year. This research recommends the implementation of strict separation of duties, the use of integrated digital applications, and an increase in the frequency of periodic stock opname.
Co-Authors Anak Agung Istri Putri Amala Dewi Cokorda Gde Bayu Putra I Dewa Gede Sathya Gunawan I Gede Aryana Mahayasa I Gusti Ayu Hari Prihantini Devi I Komang Alit Anggara Wijaya Kusuma I Putu Deddy Samtika Putra I Wayan Arik Suwitra I Wayan Sudiana Ida Ayu Putu Widani Sugianingrat Kadek Mita Putri Hildyanti Kadek Sarmini Agustin Ketut Budi Artawan Komang Ayu Shinta Mahayani Luh Ika Apriyani Ni Gusti Ayu Tika Tiari Ni Kadek Dwi Tasari Ni Kadek Gita Purnamasari Ni Ketut Muliati Ni Komang Sumadi Ni Luh Gede Ayu Sujaniari Ni Luh Nadia Pradnyandari Ni Luh Putu Agustiari Sisca Dewi Ni Nyoman Santhi Dewi Ni Putu Ayu Fitry Swandewi Ni Putu Ayu Kusumawati Ni Wayan Alit Erlinawati Ni Wayan Yuniari SANG AYU MADE ARIMAS PUTRI Sang Ayu Putu Arie Indraswarawati Susanti, Putu Herny