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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Equity ASERSI : Jurnal Akuntansi Terapan dan Bisnis Equity
I Nyoman Darmayasa, I Nyoman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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CATUR PURUSA ARTHA LENSA DEKONSTRUKSI DEFINISI PAJAK YANG BERKEADILAN Darmayasa, I Nyoman; Aneswari, Yuyung Rizka
Jurnal Equity Vol 20, No 2 (2017): Juli - Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (890.616 KB) | DOI: 10.34209/.v20i2.618

Abstract

Catur Purusa Artha Lens of Deconstruction Equitable Tax Definition. The study aims to deconstruct the definition of tax with Catur Purusa Artha (CPA) lens. Research using postmodern paradigm focused on modernity disagreement of tax definition based on act. Tax definition for the result of deconstruction namely Dharma in the form of funds contribution that conducted sincerely from individual’s or entity’s Artha to the state which will be distributed based on Kama for the purposes of the state for the welfare of the people. The essence of the deconstruction definition provide a sense of equitable and stimulation of tax compliance.
DECONSTRUCTION OF TAX AMNESTY IN BASED ON PANCASILA VALUES: THE CASE OF INDONESIA Darmayasa, I Nyoman; Sudarma, I Made; Achsin, H.M.; Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.1.2

Abstract

The main objective of this study is to deconstruct tax amnesty based on Indonesia’s Principles (Pancasila) values. A post-modern paradigm is used to deconstruct current tax amnesty. The methodology used in this research is a combination of Derrida’s deconstruction and Latif’s thought on historicity, rationality, and actuality. The results show that the initial design of tax amnesty is repatriation, which is inferior in the development of taxpayers’ character. Materiality, selfinterest, and measurement object are tax amnesty logos. Religiosity, honesty, civility, and mutual cooperation are used in a reverse hierarchy of the before mentioned tax amnesty logos. The result of deconstruction is tax amnesty based on Pancasila in order to construct social justice.Tax amnesty is a current issue; however, only a limited number of research was dedicated on the philosophy of tax amnesty law. The research offers new meaning to tax amnesty based on Pancasila values which may encourage voluntary tax compliance.
Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi Darmayasa, I Nyoman; Meri Tiar Dwi Absari, Ni Kadek; Mandia, I Nyoman
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 2 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i2.001

Abstract

This study aims to internalize the locality value of Tri Kaya Parisudha on the tax compliance model. The method used is qualitative interpretive through in-depth interviews. The result of this research is the internalization of the locality value of Tri Kaya Parisudha which is rooted in the daily life of the community to become the foundation for the practice of fulfilling the tax obligations of individual taxpayers. This tax compliance behavior is a proposed model for the tax compliance of individual taxpayers. The novelty of the research is a model of locality values as the foundation of compliance which has been only personal norm values. This research contributes to the tax authority as a basis for developing policies and practical contributions to taxpayers towards compliant taxpayers. AbstrakPenelitian ini bertujuan untuk menginternalisasikan nilai lokalitas Tri Kaya Parisudha pada model kepatuhan pajak. Metode yang digunakan adalah kualitatif interpretif melalui wawancara mendalam. Hasil penelitian berupa internalisasi nilai lokalitas Tri Kaya Parisudha yang mengakar dalam keseharian masyarakat menjadi pondasi praktik pemenuhan kewajiban perpajakan wajib pajak orang pribadi. Perilaku pemenuhan kewajiban pajak ini menjadi usulan model kepatuhan pajak wajib pajak orang pribadi. Kebaruan penelitian berupa model nilai lokalitas sebagai pondasi kepatuhan yang selama ini hanya nilai norma pribadi. Kontribusi penelitian terhadap otoritas pajak sebagai pijakan menyusun kebijakan dan kontribusi praktis pada wajib pajak menuju wajib pajak yang patuh.
Anti-Aggressive Accounting Creative Pada Lembaga Perkreditan Desa Menuju Pembangunan Inklusif Berkelanjutan Darmayasa, I Nyoman; I Ketut Suwintana; Ni Nyoman Harini Puspita; I Made Agus Putrayasa; I Ketut Parnata; I Made Bagiada; Ni Luh Putri Setyastrini; Ketut Nurhayanti; Putu Adi Suprapto; Ni Komang Urip Krisna Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4939

Abstract

This study aims to understand the meaning of aggressive accounting creative practices in Village Credit Institutions (LPD). This study involved four participants from LPD empowerment services and institutions, academics, and three LPD heads. Data were collected through in-depth interviews, followed by data triangulation (source, technique, and time) based on Miles and Huberman's interactive analysis. Interpretive analysis was used for data analysis. This study found the existence of aggressive creative accounting practices, which means maintaining stakeholder trust so that the level of health and risk of LPDs is maintained. New meaning of anti-aggressive creative accounting through digital transformation of reporting in the form of accrual income recognition and cash adjustments. Digital transformation is described through the technology acceptance model (TAM) theory, which can be explained using stakeholder theory and agency theory with the additional assumption of intentional human beings extending human local values. The research contribution is theoretically in the form of developing theoretical assumptions and practically to prevent aggressive accounting creativity so that sustainable inclusive development from villages towards Indonesia can be realized.
FONDASI TRI KAYA PARISUDHA BAGI MAHASISWA AKUNTANSI DI ERA AI Cahyani, Gusti Ayu Made Diva; Apriliani, Putu Ayu Dewi Uliasari; Hartana, Ni Putu Diva Mahayanti Giri; Putriyani, Ni Putu Anindia; Sumantri, Siska Maretha Novia; Darmayasa, I Nyoman
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.24

Abstract

Abstrak - Fondasi Tri Kaya Parisudha bagi Mahasiswa Akuntansi di Era AITujuan Utama - Penelitian ini berupaya untuk menginternalisasikan nilai Tri Kaya Parisudha dalam model mahasiswa akuntansi berprestasi di era artificial intelligence (AI).Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa mahasiswa akuntansi berprestasi menjadi informan dalam penelitian ini.Temuan Utama – Internalisasi nilai Tri Kaya Parisudha yang menjiwai masing-masing mahasiswa sebagai fondasi mahasiswa akuntansi di era AI merupakan hasil penelitian ini. Penggunaan AI menjadi usulan model mahasiswa akuntansi berprestasi. Usulan model mahasiswa akuntansi berprestasi mengandung strategi kebijakan yang berlandaskan nilai lokalitas.Implikasi Teori dan Kebijakan – Penelitian ini berkontribusi pada landasan kebijakan sebagai referensi penggunaan AI yang etis dan bijak. Penggunaan AI berlandaskan nilai Tri Kaya Parisudha diharapkan mampu mengantarkan pada mahasiswa akuntansi yang berkualitas.Kebaruan Penelitian – Kebaruan dalam penelitian ini berupa nilai Tri Kaya Parisudha yang digunakan sebagai fondasi penggunaan AI oleh mahasiswa akuntansi. Abstract - "Tri Kaya Parisudha" as Foundation for Accounting Students in the AI EraMain Purpose - This research seeks to internalize the value of "Tri Kaya Parisudha" in the model of outstanding accounting students in the artificial intelligence (AI) era.Method - This research uses a qualitative descriptive method. Several outstanding accounting students became informants in this study.Main Findings—This study's result is the Internalisation of the "Tri Kaya Parisudha" value that animates each student as the foundation of accounting students in the AI era. The use of AI is the proposed model for outstanding accounting students, which contains policy strategies based on local values. Theory and Practical Implications - This research contributes to the policy foundation as a reference for AI's ethical and wise use. AI based on the value of "Tri Kaya Parisudha" is expected to lead to quality accounting students.Novelty—The novelty is the "Tri Kaya Parisudha" value, which is used as the foundation for accounting students' use of AI.
CATUR PURUSA ARTHA LENSA DEKONSTRUKSI DEFINISI PAJAK YANG BERKEADILAN Darmayasa, I Nyoman; Aneswari, Yuyung Rizka
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v20i2.618

Abstract

Catur Purusa Artha Lens of Deconstruction Equitable Tax Definition. The study aims to deconstruct the definition of tax with Catur Purusa Artha (CPA) lens. Research using postmodern paradigm focused on modernity disagreement of tax definition based on act. Tax definition for the result of deconstruction namely Dharma in the form of funds contribution that conducted sincerely from individual’s or entity’s Artha to the state which will be distributed based on Kama for the purposes of the state for the welfare of the people. The essence of the deconstruction definition provide a sense of equitable and stimulation of tax compliance.
Co-Authors Achsin, H.M. Aji Dedi Mulawarman Apriliani, Putu Ayu Dewi Uliasari Cahyani, Gusti Ayu Made Diva Hartana, Ni Putu Diva Mahayanti Giri I Ketut Parnata I Made Agus Putrayasa I Made Bagiada I MADE SUDARMA Ketut Nurhayanti Mandia, I Nyoman Meri Tiar Dwi Absari, Ni Kadek Ni Komang Urip Krisna Dewi Ni Luh Putri Setyastrini Ni Nyoman Harini Puspita Putriyani, Ni Putu Anindia Putu Adi Suprapto Sumantri, Siska Maretha Novia Yuyung Rizka Aneswari, Yuyung Rizka