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I Ketut Jati
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Preferensi Risiko Memoderasi Pengaruh Sanksi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Ni Nyoman Trida Puspita; I Ketut Jati
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p17

Abstract

This study aims to determine the effect of tax sanctions and service quality on individual taxpayer compliance moderated by the moderating variable. The research location is at the Kantor Pelayanan Pajak Pratama Gianyar. The number of samples is 100 people determined by using purposive sampling method. Data was collected through the questionnaire method. The data analysis technique used is Moderated Regression Analysis. Research shows results include tax sanctions have a positive effect on WPOP compliance, service quality has no effect on WPOP compliance, risk preferences weaken the positive effect of tax sanctions on WPOP compliance, and risk preferences do not moderate the positive effect of service quality on compliance WPOP. Keywords: Tax Sanctions; Service Quality; Risk Preferences; Taxpayer Compliance
Pemutihan Pajak, Samsat Drive Thru, Sanksi Pajak dan Kepatuhan Wajib Pajak Kendaraan Bermotor Cahaya Dewanti Ida Ayu; I Ketut Jati
E-Jurnal Akuntansi Vol 34 No 4 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i04.p05

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh kebijakan pemutihan pajak, sistem layanan Samsat Drive Thru, dan sanksi pajak terhadap kepatuhan wajib Pajak Kendaraan Bermotor di Kantor Bersama Samsat Tabanan. Penelitian ini dilakukan di Kantor Bersama Samsat Tabanan, jumlah sampel yang digunakan yaitu 100 wajib pajak dengan teknik penentuan sampel yaitu metode accidental sampling. Data yang dikumpulkan kemudian dianalisis menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kebijakan pemutihan pajak, sistem layanan Samsat Drive Thru, dan sanksi pajak berpengaruh posistif terhadap kepatuhan wajib Pajak Kendaraan Bermotor di Kantor Bersama Samsat Tabanan. Implikasi dari penelitian ini adalah dengan dibutuhkannya niat serta faktor eksternal yang menyebabkan wajib pajak lebih patuh dalam membayar Pajak Kendaraan Bermotor. Selain itu, peran pemerintah dalam menghasilkan kebijakan-kebijakan perpajakan yang dapat meningkatkan kesadaran pentingnya membayar Pajak Kendaraan Bermotor. Kata Kunci: Pemutihan Pajak; Samsat Drive Thru; Sanksi Pajak; Kepatuhan Wajib Pajak
Leverage, Capital Intensity, dan Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Pemoderasi Ryo Dwantara Tanjaya; I Ketut Jati
E-Jurnal Akuntansi Vol 33 No 11 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i11.p11

Abstract

The aim of the research is to see how leverage and capital intensity influence tax aggressiveness in companies and to see whether independent commissioners in the relationship between leverage and capital intensity influence corporate tax aggressiveness. The population is companies operating in the basic industrial and chemical manufacturing sector, totaling 78 companies, with a sample of 28 companies determined using a non-probability sampling method with purposive sampling technique used as the sampling technique. The analysis technique uses Moderated Regression Analysis. The results of this research say that Leverage has a positive influence on tax aggressiveness. Capital intensity has no influence on tax aggressiveness. Independent commissioners are unable to moderate leverage and capital intensity on tax aggressiveness. Keywords: Awareness; Leverage, Capital Intensity, Aggressiveness, Independent Commissioner
Co-Authors Cahaya Dewanti Ida Ayu Ni Nyoman Trida Puspita Ryo Dwantara Tanjaya