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All Journal Juara: Jurnal Riset Akuntansi Jurnal Inovasi Akuntansi
Made Edy Septian Santosa, Made Edy Septian
Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KUALITAS AUDIT DAN KARAKTERISTIK KOMPETENSI AUDITOR Santosa, Made Edy Septian; Wulandari, Putu Riska
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.469 KB)

Abstract

Audit quality is a possibility that an auditor will find and report violations in his client's accounting system. This study was conducted to examine the influence of auditor competency characteristics (independence, integrity, accountability, experience, understanding of the client industry, responsiveness to client needs) on audit quality in the Public Accounting Firm in Bali. Data analysis used in this study is a research instrument test and multiple linear regression techniques. The results of the study are expected to be able to understand the relevance of the characteristics of auditor competence to the audit quality of the Public Accountant Office. In addition, KAP can consider various competency characteristics of auditors in improving the quality of auditor work to achieve good audit quality.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Tabanan Novitasari, Ni Luh Gde; Santosa, Made Edy Septian; Putri, Ni Putu Eka Aristya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12808

Abstract

Taxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue. Taxpayer compliance in paying motor vehicle tax is a critical factor in determining the success of regional tax revenue. However, many taxpayers still fail to fulfill their tax obligations, necessitating various efforts to improve compliance. One such step taken by the government is the implementation of the drive-thru Samsat (Vehicle Registration System) system, which aims to streamline services for taxpayers, increase taxpayer awareness, enforce strict tax sanctions, implement tax outreach, and improve service quality. This study aims to determine the effect of the drive-thru Samsat system, taxpayer awareness, strict tax sanctions, tax outreach, and service quality on motor vehicle taxpayer compliance at the Tabanan City Samsat Office. The population of this study was all taxpayer vehicles registered at the Tabanan City Samsat Office. The sample size for this study was 100 taxpayers, determined using the accidental sampling method. The analytical tool used to test the hypotheses was multiple linear regression. The results of the study show that the Samsat drive-thru and tax socialization have a positive effect on taxpayer compliance, while taxpayer awareness, the firmness of tax sanctions and the quality of service do not have an effect on taxpayer compliance.
Co-Authors Ni Luh Gde Novitasari, Ni Luh Gde Putri, Ni Putu Eka Aristya Wulandari, Putu Riska