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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Putu Ery Setiawan
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance Education

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PENGARUH INSENTIF PAJAK, TARIF PAJAK, PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM MASA PANDEMI COVID-19 Ni Luh Putu Maharani Dewi; Putu Ery Setiawan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.07.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i07.p20

Abstract

Tax is an individual or corporate contribution to the state that is mandatory. One sector that has the potential to contribute to taxes in Indonesia is Micro, Small and Medium Enterprises (MSMEs). The current taxpayer compliance with MSMEs is still relatively low, especially at the West Denpasar KPP Pratama. The purpose of this study is to obtain empirical evidence of the effect of tax incentives, tax rates, and quality of tax service services on individual taxpayer compliance of MSMEs. The theory used in this research is the theory of planned behavior and attribution theory. A total of 100 MSME individual taxpayers were selected as respondents from 7.639 MSME individual taxpayers using the slovin formula registered at the West Denpasar KPP Pratama. The sample research method in this study was accidental sampling. The data analysis technique used is multiple linear regression analysis. The results showed that tax incentives, tax rates and tax service services had a positive effect on individual MSME taxpayer compliance during the COVID-19 pandemic. This research can provide input to the government, especially the West Denpasar Pratama Tax Service Office to improve MSME taxpayer compliance
PENGARUH INSENTIF PAJAK, TINGKAT PENDAPATAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE Putu Guri Nitara; Putu Ery Setiawan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.10.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i10.p06

Abstract

The Covid-19 pandemic has led E-commerce business models become one of the many best selling strategies that has widely adopted by MSMEs. The number of MSME actors that adopted E-commerce business models has increased every year, in contrast their taxpayers’s compliance levels is still low. This study aims to obtain empirical evidence on the effect of tax incentives, income levels and tax socialization on E-commerce MSME taxpayer compliance during the Covid-19 pandemic. This study used purposive sampling method, with a total sample of 97 MSMEs taxpayers who use E-commerce selling strategy and actively registered at KPP Pratama Denpasar Barat. The research method used in this study is multiple linear regression. The results found that tax incentives, income levels, and tax socialization had a significant positive effect on taxpayer compliance among MSMEs in E-commerce business. The theoretical implications of this research are able to support attribution theory and theory of planned behavior, and the practical implications can be taken into consideration in making policies to maximize taxpayer compliance.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SEBAGAI PELAKU UMKM Putu Githa Gayatri; Putu Ery Setiawan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.12.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i12.p20

Abstract

Taxpayer compliance can be defined as the act of an individual taxpayer who complies with all his tax obligations and uses all his rights according to the applicable tax regulations. This research sought to analyze the effect of tax knowledge, tax socialization, and tax rates on Micro, Small and Medium Business (MSME) taxpayer compliance. This research was conducted at the Tax Service Office of West Denpasar. The research samples were selected through the purposive sampling method with its calculations using the Slovin formula. The subsequent calculation result using said formula obtained 100 respondents of MSME Taxpayer at the Tax Service Office of West Denpasar in 2021. The data were then analyzed using the multiple linear regression analysis. The research results revealed that tax knowledge, tax socialization, and tax rates have positive effect on MSME taxpayer compliance. As the tax knowledge possessed by the taxpayer gets higher and the tax socialization gets better, the taxpayer compliance will be better in fulfilling obligations. Furthermore, the determination of tax rates will affect and motivate taxpayers to fulfill their obligations
GOOD CORPORATE GOVERNANCE DAN SUSTAINABLE BUSINESS PRACTICE PERUSAHAAN PUBLIK DI INDONESIA Luh Gede Krisna Dewi; I Made Dwi Budiana Penindra; Putu Ery Setiawan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.08.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i08.p04

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance terhadap environmental investment. Good corporate governance diproksikan dengan ukuran dewan komisaris, komisaris independen, kepemilikan institusional, dan komite audit. Environmental investment diproksikan dengan peringkat PROPER yang menggambarkan komitmen perusahaan terhadap keberlanjutan. Penelitian ini menggunakan sampel perusahaan sektor non-keuangan di Bursa Efek Indonesia selama periode tahun 2015 sampai dengan 2021. Jumlah amatan dalam penelitian ini adalah 220 firm years. Data yang digunakan bersumber dari annual report dan laporan keberlanjutan, dan selanjutnya dianalisis dengan teknik regresi data panel dan diolah menggunakan alat bantu Eviews 12. Penelitian berhasil membuktikan bahwa struktur kepemilikan institusional memengaruhi tingkat environmental invetsment perusahaan sebagai bentuk praktik bisnis berkelanjutan. Penelitian tidak menemukan pengaruh antara ukuran dewan komisaris, keberadaan komisaris independen, kepemilikan manajerial dan komite audit sebagai komponen corporate governance yang memengaruhi tingkat environmental invetsment perusahaan. Hasil penelitian membuktikan bahwa faktor tekanan stakeholder institusi memengaruhi praktik bisnis berkelanjutan dan mendukung stakeholder theory. Secara praktis temuan penelitian ini berimplikasi dalam penyusunan regulasi yang lebih baik karena faktor tekanan stakeholder institusi berdampak positif terhadap praktik bisnis berkelanjutan.
Co-Authors Dewi, Luh Gede Krisna I Made Dwi Budiana Penindra Ni Luh Putu Maharani Dewi Putu Githa Gayatri Putu Guri Nitara