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ANALISIS PERILAKU KONSULTAN PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK Sudiartana, I Made; Apriada, Kadek
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Current compliance issues are no less important because non-compliance will simultaneously lead to tax evasion efforts such as tax evasion and tax avoidance, which result in reduced tax deposits to the state treasury. The alternative that is often the choice for the Taxpayer is to use the services of tax consultants who can help the Taxpayer in exercising the rights and fulfill his obligations in the field of taxation, tax consultant is of course important in tax structure, because tax consultant is an extension of the Directorate General of Taxes in socializing issues taxation to Taxpayers. This study aims to determine the effect of tax consultant behavior to improve taxpayer compliance, which consists of: code of ethics, professionalism, machiavellian nature. The research was conducted at Tax Consultant Office (KKP) in Denpasar which registered at Ikatan Konsultan Pajak Indonesia (IKPI). Data collection was done by distributing questionnaires with sample number 97 Tax Consultant in Denpasar registered in IKPI Denpasar.Teknik data analysis used is the validity test and reliability; classical assumption test which includes normality test, heteroscedasticity test, and multicollinearity test, multiple linear regression analysis using SPSS 16for windows. Based on the results of the research discussed that the code of ethics has a positive effect on tax compliance, while professionalism, and the nature of machiavellisnot affect the compliance of Taxpayers.

Analysis of Tax Incentives Policy for Tourism Sector in Indonesia as Economic Stimulus during the Covid-19 Outbreak Made Laksmi Sena Hartini; Kadek Apriada
Advances in Global Economics and Business Journal Vol. 1 No. 2 (2020): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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Tourism sector is one of the sectors significantly affected by Covid-19 pandemic. The government has provided various stimulus in fiscal and non-fiscal, one of them is tax incentives for tourism sector. This study used explorative and descriptive approach, and a qualitative method with exploratory and descriptive approach. The study underlined several tax incentives to increase the people's purchasing power and productivity in the tourism sector, thus socializing any tax regulation is necessary to avoid problems in the application.

ANALISIS PERILAKU KONSULTAN PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK I Made Sudiartana; Kadek Apriada
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.114

Current compliance issues are no less important because non-compliance will simultaneously lead to tax evasion efforts such as tax evasion and tax avoidance, which result in reduced tax deposits to the state treasury. The alternative that is often the choice for the Taxpayer is to use the services of tax consultants who can help the Taxpayer in exercising the rights and fulfill his obligations in the field of taxation, tax consultant is of course important in tax structure, because tax consultant is an extension of the Directorate General of Taxes in socializing issues taxation to Taxpayers. This study aims to determine the effect of tax consultant behavior to improve taxpayer compliance, which consists of: code of ethics, professionalism, machiavellian nature. The research was conducted at Tax Consultant Office (KKP) in Denpasar which registered at Ikatan Konsultan Pajak Indonesia (IKPI). Data collection was done by distributing questionnaires with sample number 97 Tax Consultant in Denpasar registered in IKPI Denpasar.Teknik data analysis used is the validity test and reliability; classical assumption test which includes normality test, heteroscedasticity test, and multicollinearity test, multiple linear regression analysis using SPSS 16for windows. Based on the results of the research discussed that the code of ethics has a positive effect on tax compliance, while professionalism, and the nature of machiavellisnot affect the compliance of Taxpayers.

Determinan Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Ubud Kadek Apriada; Putu Riska Wulandari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i02.49763

Laporan keuangan pada Lembaga Perkreditan Desa di Kecamatan Ubud dapat memberikan informasi dan memiliki kualitas yang baik sehingga laporan tersebut dapat dipahami oleh investor, kreditur, manajemen dan pengguna lainnya dalam pengambilan keputusan ekonomi. Penelitian ini dilakukan untuk mengetahui pengaruh penerapan sistem informasi akuntansi, pengendalian internal, penggunaan teknologi informasi, dan fungsi lembaga pengawas terhadap kualitas laporan keuangan pada Lembaga Perkreditan Desa di Kecamatan Ubud. Populasi dalam penelitian ini adalah seluruh pegawai LPD yang ada di Kecamatan Ubud, sebanyak 369 pegawai dari 32 LPD yang ada di Kecamatan Ubud. Penentuan sampel menggunakan metode purposive sampling, sehingga diperoleh jumlah responden sebanyak 118 orang. Teknik analisis yang digunakan adalah analisis regresi linier berganda yang sebelumnya diuji asumsi klasik. Hasil penelitian menunjukkan bahwa variabel penerapan sistem informasi akuntansi dan pengendalian intern berpengaruh terhadap kualitas laporan keuangan pada Lembaga Perkreditan Desa Kecamatan Ubud. Sedangkan variabel penggunaan teknologi informasi dan fungsi badan pengawas tidak berpengaruh terhadap kualitas laporan keuangan pada Lembaga Perkreditan Desa di Kecamatan Ubud.

ANALISIS DAMPAK INTERNAL YANG MEMPENGARUHI AUDIT DELAY I Dewa Made Endiana; I Kadek Apriada
Accounting Profession Journal (APAJI) Vol. 2 No. 2 (2020): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v2i2.15

Audit delay is the time span required by the auditor to complete the audit task on the financial statements which can be calculated from the closing date of the company's books, 31 December to the date of issuance of the audit report. This study aims to determine the effect of profitability, solvency, activity and company age on audit delay. The research sample was 39 property and real estate companies. The results showed that profitability and activity had a negative effect on audit delay, solvency had no effect on audit delay, while company age had a positive effect on audit delay

The Effects of the Tri Hita Karana Culture, Computer Anxiety, Computer Attitude, and Computer Self Efficacy on the Interest of Accounting Students of Private Universities in Denpasar City to Use Accounting Software Ni Putu Lisa Ernawatiningsih; Kadek Apriada
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

This study aims to analyze the effect of the Tri Hita Karana (THK) culture, computer anxiety, computer attitude, and computer self-efficacy on the interest of accounting students of private universities in Denpasar City to use accounting software. Sample of this research is 95 accounting students was taken using random sampling techniques. Data were analysed using multiple linear regression analysis and the result of this study finds that Tri Hita Karana and computer attitude has positively affected the interest of accounting students to use accounting software, but computer anxiety and compter self-efficacy does not affect the interest of accounting students to use accounting software. The implications of this research for private universities in Denpasar City are expected to be able to improve the quality of the learning process and provide insight for students regarding the use of accounting software so as to produce graduates who can compete in the workforce later.

Examining Dividend Policy's Impact on Stock Returns with Profitability and Liquidity Analysis Putra, I Gede Cahyadi; Apriada, Kadek; Bagiana, I Kadek
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.2973

The aim of this research is to address the lack of existing literature on the correlation between dividend policy and stock performance in the banking industry. This paper examines the intervention mechanisms that mediate the relationship between dividend policy and stock returns, with a specific focus on profitability and liquidity as determining factors. According to the research findings, profitability has a notable positive impact on dividend policy, whereas liquidity has a significant negative impact. Nevertheless, both profitability and liquidity do not directly impact stock returns. Dividend policy does not directly impact stock returns. These data suggest that the link between these factors is not linear, and the dividend policy variable does not operate as a mediator for the impact of profitability or liquidity on stock returns. These findings suggest that it is important to consider other factors that may affect the relationship between dividend policy and stock returns. Additionally, it highlights the significance of utilizing diverse and knowledge-based investment strategies to maximize shareholder value in the context of the capital market.

The Effects of the Tri Hita Karana Culture, Computer Anxiety, Computer Attitude, and Computer Self Efficacy on the Interest of Accounting Students of Private Universities in Denpasar City to Use Accounting Software Ernawatiningsih, Ni Putu Lisa; Apriada, Kadek
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.729

This study aims to analyze the effect of the Tri Hita Karana (THK) culture, computer anxiety, computer attitude, and computer self-efficacy on the interest of accounting students of private universities in Denpasar City to use accounting software. Sample of this research is 95 accounting students was taken using random sampling techniques. Data were analysed using multiple linear regression analysis and the result of this study finds that Tri Hita Karana and computer attitude has positively affected the interest of accounting students to use accounting software, but computer anxiety and compter self-efficacy does not affect the interest of accounting students to use accounting software. The implications of this research for private universities in Denpasar City are expected to be able to improve the quality of the learning process and provide insight for students regarding the use of accounting software so as to produce graduates who can compete in the workforce later.

PENYEMPURNAAN PENCATATAN STOCK BARANG DAN PENCEGAHAN PENYEBARAN COVID-19 PADA KARYAWAN PT. BINTANG SIDORAYA DIMASA PANDEMI COVID-19 Kadek Apriada; Ichlasul Dede Dharmawan
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Indonesia pada awal bulan maret 2020 lalu hingga saat ini mengalami permasalahan perekonomian dan kesehatan akibat penyebaran virus Covid-19. PT. Bintang Sidoraya merupakan salah satu distributor air mineral yang terkena dampak sosial ekonomi dari pandemi Covid-19 ini. Permasalahan yang ditemui dari hasil observasi yakni stock barang yang menumpuk perlu adanya pencatatan stock barang harian, banyak nya terjadi selisih dari perhitungan stock barang yang dilakukan, dikarenakan ketidaktelitiannya dalam proses pencatatan stock barang. Solusi yang diberikan terkait permasalahan yakni melakukan pencatatan harian keluar masuknya barang, seperti mencatat stock barang di buku catatan stock gudang, serta melakukan pencatatan dan perekepan stock barang menggunakan Microsoft excel, menyediakan sarana protokol kesehatan sepert tempat cuci tangan, sabun cuci tangan, handsanitizer untuk para karyawan sebelum melakukan aktivitas di dalam maupun di luar area kantor. Hasil yang diperoleh dari kegiatan pengabdian masyarakat ini ialah adanya pencatatan stok barang menggunakan Microsoft excel yang dapat memberikan kemudahan bagi karyawan dalam pengecekan barang yang masih tersedia serta memberikan informasi kepada karyawan yang dapat meningkatkan kesadaran mengenai pentingnya menjaga protokol kesehatan agar terhindar dari berbagai macam penyakit yang ada.

Analisis Faktor – Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Manggis Apriada, Kadek; Hardianti, Putu Novia Hapsari
Journal Informatics Nivedita Vol 1 No 1 (2024): Journal Informatics Nivedita
Publisher : Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/nivedita.v1i1.4470

This research in LPD aims to find out about expertise, the existence of a board of directors, the use of information technology, work experience, and nyama braya on the performance of the accounting information system at the Village Credit Institution in Manggis District. The research sample consisted of 96 LPD employees selected through purposive sampling. This study shows that the variables of information technology utilization, work experience, and nyama braya have a positive effect on the performance of the accounting information system. The variables of expertise and the existence of a board of directors do not have a significant effect on the performance of the accounting information system. The implication is that there needs to be a focus on increasing the use of information technology, developing experience, nyama braya to improve the effectiveness and efficiency of LPD operations. In the context of LPD management, understanding these findings can be a reference for improving human resource management and information technology strategies.

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