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All Journal EKONOMIS : Journal of Economics and Business Jurnal Review Pendidikan dan Pengajaran (JRPP) E-Jurnal Akuntansi
I Gst Ayu Eka Damayanthi, I Gst Ayu Eka
Fakultas Ekonomi dan Bisnis, Universitas Udayana
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pemahaman Peraturan Pemerintah Nomor 55 Tahun 2022, Kesadaran Pajak dan Sanksi Pajak pada Kepatuhan Wajib Pajak Badan (Studi Kasus pada Perusahaan Industri di Kota Denpasar) Sopiayanti, Ni Nyoman; Damayanthi, I Gst Ayu Eka
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2132

Abstract

This study aims to analyze the effect of Government Regulation of the Republic of Indonesia Number 55 of 2022 concerning Adjustments to Regulations in the Field of Income Tax, tax awareness, and tax sanctions on taxpayer compliance in industrial companies in Denpasar City. The number of samples based on the criteria in this study was 159 companies with a saturated sample method. The data analysis technique was carried out using the partial least square (PLS) method. The results of this study indicate that understanding of Government Regulation of the Republic of Indonesia Number 55 of 2022, tax awareness and tax sanctions have a positive effect on taxpayer compliance in industrial companies in Denpasar City. The results of this study support the theory of planned behavior and compliance theory where individual behavior has an influence on taxpayer compliance in Industrial Companies in Denpasar City
PENGARUH IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 55 TAHUN 2022 DAN PENGGUNAAN E-SYSTEM PADA KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN GIANYAR Apriani, Ni Wayan Cipta Arsa; Damayanthi, I Gst Ayu Eka
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34330

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Implementasi Peraturan Pemerintah Nomor 55 Tahun 2022, penggunaan e-Filling dan e-Billing pada kepatuhan wajib pajak UMKM di Kabupaten Gianyar. Survey digunakan dalam penelitian ini dengan menyebarkan kuesioner, objek penelitian ini adalah  kepatuhan wajib pajak UMKM di Kabupaten Gianyar. Penelitian ini dilakukan di KPP Pratama Gianyar dengan jumlah sampel sebanyak 98 wajib pajak dengan metode accidental sampling. Data pemahaman Peraturan Pemerintah Nomor 55 Tahun 2022 dan penggunaan e-Filling dan e-Billing dikumpulkan dengan menyebarkan kuesioner kepada wajib pajak UMKM di Kabupaten Gianyar. Data yang telah dikumpulkan dianalisis dengan SEM PLS  4.0. Hasil penelitian ini menunjukkan peraturan Pemerintah Nomor 55 Tahun 2022, penggunaan e-Filling dan e-Billing berpengaruh positif terhadap kepatuhan wajib pajak UMKM di Kabupaten Gianyar.
Moderating Role of CSR Disclosure on the Relationship Between Financial Constraints, Leverage, and Tax Aggressiveness Putu Dhira Pratiwimba; Damayanthi, I Gst Ayu Eka
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tax aggressiveness leads to suboptimal tax revenues and has negative implications for the country's overall economic well-being. This study explores the moderating role of corporate social responsibility (CSR) disclosure in examining the effects of financial constraints and leverage on tax aggressiveness. The research employs a purposive sampling method to select a sample of 82 mining companies and utilizes Eviews 13 for analysis through moderated regression techniques. The findings indicate that leverage is positively associated with tax aggressiveness, whereas financial constraints do not significantly impact tax aggressiveness. Furthermore, CSR disclosure mitigates the positive effect of leverage on tax aggressiveness but has no moderating impact on the relationship between financial constraints and tax aggressiveness. Theoretically, this study reinforces three distinct theories related to the variables examined. Practically, the research serves as a valuable resource for future studies and provides insights for company management and policymakers in the formulation of effective tax policies.
Co-Authors Apriani, Ni Wayan Cipta Arsa Putu Dhira Pratiwimba Sopiayanti, Ni Nyoman