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All Journal Jurnal Siasat Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Bisnis Jagaditha Media Ekonomi dan Manajemen Resona : Jurnal Ilmiah Pengabdian Masyarakat International Journal of Supply Chain Management EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Community Service and Empowerment Jurnal Fokus Manajemen Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Community Service ARRUS Journal of Social Sciences and Humanities Jurnal Literasi Akuntansi AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Riset Akuntansi dan Auditing Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Akuntansi Warmadewa Journal of Community Empowerment
Partiwi Dwi Astuti
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Encouraging Entrepreneurial Orientation in The Traditional Craftsman Community in Tigawasa Village, Buleleng, Bali Kusumawijaya Ida Ketut; Partiwi Dwi Astuti
International Journal Of Community Service Vol. 3 No. 3 (2023): August 2023 (Indonesia - Malaysia - Philippines - South Korea )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i3.212

Abstract

The traditional craftsman community as a creative business is inherent in people's lives and is part of the microeconomic structure, becoming the daily economic activities of the community, especially bamboo woven craftsmen in the people of Tigawasa Village, Buleleng, Bali. The business activities of the traditional craftsman community are fundamental to encouraging the growth of the community's creative economy because these businesses are easy to set up, and do not require large resources. So often the business of this traditional craftsman community becomes a driving force for the creative economy with unique characteristics which is a sustainable competitive advantage for future. However, on the other hand, micro-enterprises of traditional craftsman community face various obstacles, including limited business capital, low entrepreneurial orientation of human resources, and inadequate mastery of technology and knowledge. This community service aims to encourage an entrepreneurial orientation in the traditional craftsman community in Tigawasa Village, Buleleng, Bali. The method of community service is a participatory action research approach that is oriented towards empowering and developing entrepreneurship and placing traditional craftsman communities as the main actors in developing the people's economy. These community service found three results, First, there is a change in the understanding and understanding of the traditional craftsmen community in Tigawasa Village regarding the importance of the entrepreneurial orientation role that craftsmen must have if they wish to be able to continue their business on an ongoing basis in the future. Second, the traditional craftsman community understands the practices and decision-making activities that lead to new entry, principally through risk-taking, innovation, proactive behaviors, and autonomy. Third, the traditional artisan community agrees that if they want to produce superior performance, they must have a strong entrepreneurial orientation. Because companies that have an entrepreneurial orientation show an increase in the number of products and services as well as growth in market share in order to survive and compete successfully.
The Significance of Entrepreneurial Intentions for the Silversmith Businesses Sustainability in Kamasan Village, Klungkung-Bali Ida Ketut Kusumawijaya; Partiwi Dwi Astuti
International Journal Of Community Service Vol. 4 No. 2 (2024): May 2024 (Indonesia - Ethiopia )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i2.266

Abstract

Silver crafts in Kamasan Village as a creative business are embedded in people's lives, becoming a daily economic activity in the community, especially silversmith in Kamasan Village, Klungkung District, Klungkung Regency, Bali Province. The business activities of silversmith in Kamasan Village are part of the microeconomic structure to encourage the growth of the community's creative economy with unique crafts as a competitive advantage for a sustainable future. However, on the other hand, silversmith businesses in Kamasan Village face many obstacles, namely: limited business capital, low mastery of technology and science, inadequate business management and the absence of entrepreneurial intention among craftsmen. The aims of this community service are to raise awareness of the importance of entrepreneurial intention for the silversmith community in Kamasan Village, Klungkung District, Klungkung Regency, Bali Province for business sustainability. The methods of theses community service are a participatory action research approach oriented towards empowering and developing the entrepreneurial intention of silversmith in Kamasan Village. Results of theses community service are silversmith in Kamasan Village, Klungkung District, Klungkung Regency, Bali Province. First, there is an increase in knowledge from silversmith in Kamasan Village regarding the importance of entrepreneurial intention to be able to continue their business by creating a career goal to become a sustainable entrepreneur who will promote sustainable development and will favor social goods and economic gains. Second, the knowledge of silversmith in Kamasan Village has increased in understanding practices and decision-making activities principally through entrepreneurial attitude, subjective norms and perceived behavior control. Silversmith in Kamasan Village have knowledge of the significance of entrepreneurial intention as a science that is applied by developing creativity to realize superior performance. Third, silversmith in Kamasan Village agreed to strengthen their competitiveness to maintain their business by fostering entrepreneurial intention. For silversmiths in Kamasan Village, entrepreneurial intention is a driving force for organizing, managing, solving problems and developing and maintaining the business.
Empowering Agility Among Tedung Craftsmen: A Community-Based Participatory Approach in Mengwi, Bali Ida Ketut Kusumawijaya; Partiwi Dwi Astuti; I Made Hedy Wartana; I Ketut Yudana Adi
International Journal Of Community Service Vol. 5 No. 1 (2025): February 2025 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i1.838

Abstract

This community service initiative addresses the critical need for employee agility among 27 tedung craftsmen in Mengwi, Badung, Bali, whose traditional skills are challenged by evolving market demands. Recognizing that demographic factors such as gender, age, education, and work experience significantly influence agility in these crafts, this project aimed to enhance adaptability through targeted empowerment and capacity-building workshops. The objective was to bolster the craftsmen’s responsiveness to market conditions, customer needs, and technological changes while fostering a community-wide model of cross-generational skill exchange. The methodology employed participatory action research, engaging craftsmen through structured workshops focusing on adaptability in customer interactions, agility in market responses, and digital skill acquisition. The community-based approach emphasized experiential learning and skill mentorship, allowing younger craftsmen to integrate traditional techniques with modern agile practices. Data was gathered through pre-test and post-test assessments, evaluating agility across ten dimensions, including responsiveness, innovation in management skills, and decision-making autonomy. The results demonstrated substantial improvements across all dimensions of workforce agility, with notable gains in customer responsiveness and adaptability to market fluctuations. Mean scores for agility indicators shifted significantly from pre-intervention levels, underscoring the effectiveness of community-centered training in enhancing adaptability. For instance, scores related to responsiveness to changing customer needs and market conditions doubled, indicating that craftsmen could better align their practices with consumer expectations and external market shifts. Additionally, cross-generational mentoring promoted the sharing of traditional skills alongside agile competencies, ensuring sustainability in the tedung craft sector. These findings highlight the potential of participatory training to bridge agility gaps in traditional communities, offering a replicable model for enhancing adaptability in other craftsmen sectors. The project’s success demonstrates that community-focused agility interventions can sustain traditional crafts by aligning them with contemporary market demands. Future initiatives could expand on this foundation by incorporating advanced technical training and exploring broader applications in diverse cultural settings, thus fostering resilience in traditional craftsmanship amid modern economic landscapes.
Cloud Accounting Utilisation and SME Performance in Bali, Indonesia: An Integrated TAM, IS Success, and Contingency Theory Perspective I Nyoman Sunarta; Partiwi Dwi Astuti; I Made Sudiksa; Ni Kadek Trisnadewi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2076

Abstract

This study examines how cloud accounting utilisation improves the performance of small and medium-sized enterprises (SMEs) in Bali, Indonesia, by integrating the Technology Acceptance Model (TAM), the DeLone and McLean Information Systems Success Model, and contingency theory. Prior studies have generally examined cloud accounting adoption or business performance separately, leaving limited evidence on how technology acceptance and information-system quality jointly explain cloud accounting use and its performance consequences in emerging-economy SMEs. Using a quantitative survey of 198 SMEs and Partial Least Squares Structural Equation Modelling (PLS-SEM) with WarpPLS 8.0, this study tests the effects of perceived usefulness, perceived ease of use, information quality, system quality, and service quality on cloud accounting utilisation and subsequently on SME performance. The results show that all five antecedents positively and significantly influence cloud accounting utilisation, with system quality and perceived usefulness showing the strongest effects. Cloud accounting utilisation also has a strong positive effect on SME performance. The model explains 78% of the variance in cloud accounting utilisation and 59% of the variance in SME performance. The study contributes by showing that TAM explains user acceptance, the IS Success Model explains system-related drivers, and contingency theory clarifies why cloud accounting creates performance value in a competitive SME context. Practically, SME managers, software vendors, and policymakers should prioritise reliable systems, clear user benefits, responsive support, and digital accounting capability-building. The study is limited by its cross-sectional and self-reported design, suggesting the need for future longitudinal and multi-region research.
The Influence of Human Capital, use of Information Technology, and Internal Control on the Quality of Financial Reports at BPR in Denpasar Komang Ratu Karina ANGELIN; Partiwi Dwi ASTUTI; Putu Budi ANGGIRIAWAN
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.879

Abstract

This research aims to test the influence of human capital empirically, the use of information technology, and internal control on the quality of financial reports. The sample used in this research was saturated, namely 30 BPRs with addresses in Denpasar. This research data is quantitative and was collected using a questionnaire. The analysis technique used is the multiple linear regression analysis technique. The results of this research are that human capital has a positive and significant effect on the quality of financial reports, the use of information technology has a positive and significant effect on the quality of financial reports, and internal control has a positive and significant effect on the quality of financial reports. In addition, this provides implications for future researchers to add other variables such as internal audit, accounting information systems, and others. It is necessary to increase the number of samples and expand the scope of research, which is more comprehensive than BPR in Denpasar.
MEMBANGUN ENTREPRENEURIAL BEHAVIOR PENGRAJIN UANG KEPENG DI KAMASAN, KLUNGKUNG, BALI Ida Ketut Kusumawijaya; Partiwi Dwi Astuti; I Made Hedy Wartana; I Ketut Yudana Adi
Journal of Community Empowerment Vol 4, No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i1.31177

Abstract

ABSTRAK                                                                            Inisiatif pengabdian masyarakat ini dilakukan di Desa Kamasan, Klungkung, Bali, yang terkenal dengan kerajinan uang kepeng namun menghadapi tantangan terhadap keberlanjutan dan infrastruktur kewirausahaan yang terbatas. Program ini bertujuan mengembangkan entrepreneurial behavior di kalangan pengrajin uang kepeng melalui peningkatan kapasitas inovasi, respons terhadap pasar, dan praktik bisnis berkelanjutan. Dengan menggunakan model penelitian tindakan partisipatif pada 11 pengrajin, program ini melibatkan mereka dalam semua tahap identifikasi masalah, pengembangan solusi, dan evaluasi perilaku. Tiga tahap implementasi, yakni penilaian awal, lokakarya peningkatan kapasitas, dan penilaian akhir, dirancang untuk membangun kompetensi kewirausahaan. Pelatihan terstruktur berfokus pada pengembangan ide, promosi, dan realisasi, dengan umpan balik berkelanjutan untuk perbaikan iteratif. Hasilnya menunjukkan peningkatan signifikan dalam enam indikator kewirausahaan, terutama dalam menghasilkan ide hijau baru yang menandakan peningkatan inovasi dan kesadaran lingkungan. Meskipun ada sedikit variabilitas pada skor promosi ide, data mengonfirmasi efektivitas program. Analisis demografis menunjukkan dominasi peserta pria yang lebih tua, menyoroti kesenjangan generasi dan gender. Program ini berkontribusi pada pemberdayaan masyarakat dan pengembangan teori kewirausahaan yang berakar pada budaya. Kata kunci: Membangun; entrepreneurial behavior; uang kepeng; pengrajin; kamasan. ABSTRACTThis community service initiative was conducted in Kamasan Village, Klungkung, Bali, which is renowned for its uang kepeng craft but faces challenges regarding sustainability and limited entrepreneurial infrastructure. The program aimed to develop entrepreneurial behavior among uang kepeng craftsmen through enhancing their capacity for innovation, market responsiveness, and sustainable business practices. Using a participatory action research model with 11 craftsmen, the program involved them in all stages of problem identification, solution development, and behavioral evaluation. Three implementation stages—pre-assessment, capacity-building workshops, and post-assessment—were designed to build entrepreneurial competencies. Structured training focused on idea development, promotion, and realization, with continuous feedback for iterative improvements. The results showed a significant improvement in six entrepreneurial indicators, particularly in generating new green ideas, indicating increased innovation and environmental awareness. Although there was slight variability in idea promotion scores, the data confirmed the program's effectiveness. The demographic analysis showed the dominance of older male participants, highlighting generational and gender gaps. This program contributed to community empowerment and the development of entrepreneurship theory rooted in culture. Keywords: Constructing; entrepreneurial behavior; uang kepeng; craftsmen; kamasan.
MEMBANGKITKAN INOVASI BERBASIS INISIATIF PENGABDIAN MASYARAKAT PADA PENGRAJIN TEDUNG DI MENGWI, BALI Ida Ketut Kusumawijya; Partiwi Dwi Astuti; I Made Hedy Wartana; I Ketut Yudana Adi
Journal of Community Empowerment Vol 3, No 2 (2024): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v3i2.27802

Abstract

ABSTRAKKerajinan Tedung adalah payung tradisional Bali yang memiliki nilai budaya tinggi, namun para pengrajinnya menghadapi tantangan besar dalam memenuhi tuntutan pasar modern. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan perilaku inovatif dan keberlanjutan ekonomi pengrajin Tedung di Desa Mengwi, Badung, Bali, yang melibatkan 27 pengrajin. Program ini menggunakan pendekatan tiga tahap: evaluasi awal melalui pre-test untuk mengukur kemampuan inovatif saat ini, pelatihan peningkatan kapasitas, dan evaluasi akhir melalui post-test. Hasil pre-test menunjukkan bahwa pengrajin mengalami keterbatasan dalam variasi desain, proses produksi, dan strategi pemasaran yang menghambat jangkauan pasar. Setelah pelatihan, terdapat peningkatan signifikan dalam perilaku kerja inovatif pengrajin, dengan peningkatan kemampuan untuk menciptakan dan mempromosikan desain baru, metode produksi lebih cepat, dan strategi pemasaran yang lebih efektif, terutama melalui platform digital. Diversifikasi produk meningkat dan memperluas jangkauan pasar secara lokal maupun internasional, yang berkontribusi pada peningkatan prospek ekonomi. Program ini tidak hanya memberikan manfaat ekonomi bagi pengrajin, tetapi juga melestarikan dan mengembangkan kerajinan Tedung sebagai warisan budaya Bali di pasar yang semakin kompetitif. Pendekatan partisipatif ini menjadi model potensial untuk revitalisasi kerajinan tradisional di daerah lain. Kata kunci: inovasi; pekerjaan; perilaku; masyarakat; pelayanan. ABSTRACTTedung, a traditional ceremonial umbrella, holds significant cultural value in Bali, yet its craftsmen face difficulties in adapting to modern market demands. This challenge in innovative work behavior was addressed through a structured community service program designed to foster creativity, problem-solving, and contemporary business practices. The program targeted Tedung craftsmen in Desa Mengwi, Badung, Bali, involving 27 craftsmen as partners. The primary goal was to empower these craftsmen by enhancing their engagement with innovative practices, including new design creation, improved production processes, and effective marketing strategies. The implementation method comprised three phases: an initial assessment (pre-test) to identify gaps in innovation, capacity-building workshops, and a final evaluation (post-test). The pre-test highlighted limitations in product diversification and market reach, which the workshops aimed to address. Post-test evaluations revealed significant improvements, with craftsmen displaying enhanced abilities to innovate, market their products, and expand their market locally and internationally. Product diversification and digital marketing were notably impactful, broadening the craftsmen's economic prospects while preserving the Tedung tradition. This participatory approach empowered the craftsmen, reinforcing the cultural heritage of Bali and serving as a model for revitalizing traditional crafts in other regions. Keywords: innovation; work; behavior; community; service.
The Examining of Entrepreneurial Intention Among Students with Entrepreneurial Education and Individual Value: Mediation Role of Human Capital Ida Ketut Kusumawijaya; Partiwi Dwi Astuti
Media Ekonomi dan Manajemen Vol 37, No 2 (2022): July 2022
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24856/mem.v37i2.3013

Abstract

This study aims to examine the mediating role of human capital on the effect of entrepreneurial education and individual value on entrepreneurial intention. This research was conducted on students majoring in business at a university in Bali with a population of 7,246 people. A sample of 379 and data was collected using a questionnaire that returned as much as 279. Testing the research model using PLS-SEM with WarpPLS 7.0. The findings show that entrepreneurial education influence human capital, and individual value has an effect on human capital. Entrepreneurial education can influence entrepreneurial intention. Individuals could an effect on entrepreneurial intention, human capital can influence entrepreneurial intention. This study also found that human capital was able to partially mediate the influence of entrepreneurial education on entrepreneurial intention. Human capital was almost not able to mediate individual value on entrepreneurial intention. This study shows evidence of the importance of entrepreneurship education and individual value for creating competitive human capital in generating entrepreneurial intentions. These findings also provide an understanding of developing entrepreneurial intention models with an entrepreneurial education system and value strategies that shape the competitiveness of human capital.
The Effect of Tax Aggressiveness on Switching Auditors with Auditor Reputation as a Moderating Variable Febrian Rizkika Kurnianto; I Gede Wied Jagadhita; Ngurah Ade Satria Laksamana Ananta Prayoga; Partiwi Dwi Astuti
Jurnal Riset Akuntansi dan Auditing Vol 13 No 1 (2026): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v13i1.1014

Abstract

Auditors need to evaluate business risks before accepting or continuing an audit engagement, including risks that may damage a public accounting firm’s reputation. Companies with high tax aggressiveness may increase reputational risk for auditors and potentially influence auditor switching decisions. However, empirical evidence on the moderating role of auditor reputation remains limited and inconsistent. This study examines the effect of tax aggressiveness on auditor switching, with auditor reputation as a moderating variable. Its novelty lies in testing whether auditor reputation explains inconsistent findings in prior studies. The population comprised companies listed on the Indonesia Stock Exchange during 2020-2022. Using purposive sampling, the study selected 60 companies, yielding 180 firm-year observations. Data were analyzed using logistic regression with a moderated regression analysis approach. The results indicate that tax aggressiveness has a positive but insignificant effect on auditor switching. Furthermore, auditor reputation does not moderate the relationship between tax aggressiveness and auditor switching. This study contributes empirically by demonstrating that auditor switching decisions are not determined solely by tax aggressiveness or auditor reputation, thereby enriching the auditor switching literature and extending understanding of agency theory in the context of developing countries while providing relevant evidence for regulators, auditors, investors, and researchers. Abstrak - Auditor perlu mengevaluasi risiko bisnis sebelum menerima atau melanjutkan perikatan audit, termasuk risiko yang dapat merusak reputasi kantor akuntan publik. Perusahaan dengan agresifitas pajak yang tinggi dapat meningkatkan risiko reputasi auditor dan berpotensi mempengaruhi keputusan auditor switching. Namun, bukti empiris tentang peran moderasi reputasi auditor tetap terbatas dan tidak konsisten. Penelitian ini mengkaji pengaruh agresifitas pajak terhadap auditor switching, dengan reputasi auditor sebagai variabel moderator. Kebaruannya terletak pada pengujian apakah reputasi auditor menjelaskan temuan yang tidak konsisten dalam penelitian sebelumnya. Populasinya terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia selama 2020-2022. Dengan menggunakan purposive sampling, penelitian ini memilih 60 perusahaan, menghasilkan 180 pengamatan. Data dianalisis menggunakan regresi logistik dengan pendekatan analisis regresi moderat. Hasil penelitian menunjukan bahwa agresifitas pajak memiliki pengaruh positif namun tidak signifikan terhadap auditor switching. Selain itu, reputasi auditor tidak memoderasi hubungan antara agresifitas pajak dan auditor switching. Penelitian ini berkontribusi secara empiris dengan menunjukan bahwa keputusan peralihan auditor tidak hanya ditentukan oleh agresifitas pajak atau reputasi auditor, sehingga memperkaya literatur auditor switching dan memperluas pemahaman tentang teori keagenan dalam konteks negara berkembang dan memberikan bukti yang relevan bagi regulator, auditor, investor, serta peneliti.
Determinasi Kepatuhan Wajib Pajak Pelaku E-Commerce: Peran Pengetahuan, Sosialisasi, Kesadaran, dan Sanksi Perpajakan Nyoman Putri Gayatri; Desak Made Intan Cahaya Dewi; Ni Komang Ayu Arisanti; Partiwi Dwi Astuti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.229

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengeta­huan, sosialisasi, kesadaran, dan sanksi perpajakan terhadap kepa­tu­han wajib pajak pelaku e-commerce. Sampel penelitian sebanyak 33 orang pelaku e-commerce ditentukan dengan simple random sam­pling. Data dikumpulkan dengan mengirimkan kuesioner ke pelaku e-commerce sebagai responden penelitian. Hipotesis diuji dengan teknik analisis regresi linier berganda. Hasil penelitian ini menun­juk­kan bahwa pengetahuan perpajakan berpengaruh positif tidak signifikan terhadap kepatuhan wajib pajak, sosialisasi perpajakan berpengaruh negatif tidak signifikan terhadap kepatuhan wajib pajak, kesadaran wajib pajak berpengaruh positif tidak signifikan terhadap kepatuhan wajib pajak, dan sanksi pajak berpengaruh positif tidak signifikan terhadap kepatuhan wajib pajak. Penelitian ini memiliki keterbatasan pada jumlah sampel yang relatif kecil dan penggunaan data persepsi responden. Orisinalitas peneli­tian ini terletak pada fokus kajian kepatuhan pajak pelaku e-commerce dan kontribusinya dalam menunjukkan keterbatasan faktor kepatuhan pajak konvensional.
Co-Authors Adhitanaya, Komang Adi I Ketut Yudana Adi I Ketut Yudana Adi, I Ketut Yudana Adilla Kustya Ulfa Ahmad Reza Ahmad Rudi Yulianto Anak Agung Sagung Manik Chindrawati ANGELIN, Komang Ratu Karina Anggiriawan, Putu Budi Anis Chariri Awanis Linati Haziroh Cokorda Krisna Yudha Desak Made Intan Cahaya Dewi Desak Made Shinta Larasati Febrian Rizkika Kurnianto I Gede Wied Jagadhita I Gusti Agung Andini Yogiswari I Gusti Ayu Intan Saputra Rini I Gusti Bagus Udayana I Gusti Ngurah Sanjaya I Gusti Putu Wulandari I Ketut Darma I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Made Hedy Wartana I Made Hedy Wartana I Made Hedy Wartana I Made Hedy Wartana I Made Hedy Wartana I Made Sudiksa I Made Suwitra, I Made I Made Wianto Putra I Nyoman Sunarta I Nyoman Sutapa I Putu Febry Masprayoga I Wayan Kartana Ida Ayu Diah Wulandari Ida Ayu Surasmi Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijya Kadek Angga Tirta Kadek Desik Ani Wulandari Komang Adhitanaya Komang Ratu Karina ANGELIN Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Luh Putu Oktaviani Pradnya Swari Luh Suriati Made Hedy Wartana Made Suniastha Amerta Ngurah Ade Satria Laksamana Ananta Prayoga Nguyen Hoang Nam Ni Kadek Cintia Padma Dewi Ni Kadek Devi Dwinasari Ni Kadek Rita Anggreni Ni Kadek Trisnadewi Ni Komang Aprilia Gauri Kusuma Ni Komang Ayu Arisanti Ni Luh Nyoman Lilik Sugiarti Ni Luh Putu Mita Miati Ni Luh Putu Mita MIATI Ni Luh Putu Sulis Dewi Damayanti Ni Luh Putu Tariningsih Ni Made Rustini, Ni Made Ni Nengah Seri Ekayani Ni Nyoman Sri Rahayu Damayanti Ni Putu Eka Widyantari Ni Putu Riasning Ni Wayan Febrina Sukmantari Nyoman Putri Gayatri Putra, I Gst. B. Ngr. P. Putu Budi ANGGIRIAWAN Putu Diajeng Intan Mayuni SATRIYAS ILYAS Selamet, I Ketut Tito Wira Eka Suryawijaya Wartana I Made Hedy Wartana I Made Hedy