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All Journal E-JURNAL AKUNTANSI
Ni Nyoman Sri Rahayu Trisna Dewi
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Implementasi Sistem Elektronik dalam Meningkatkan Kepatuhan Wajib Pajak Ni Nyoman Sri Rahayu Trisna Dewi
E-Jurnal Akuntansi Vol 34 No 1 (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.i01.p18

Abstract

This research aims to determine the effect of implementing e-billing and e-filing on taxpayer compliance. Research data was collected using a questionnaire. This research uses individual taxpayers at KPP Pratama West Denpasar as respondents with a total of 100 respondents. The data analysis method used in this research is multiple linear regression analysis using the SPSS program. The research results show that the implementation of e-billing and e-filing can increase taxpayer compliance at KPP Pratama West Denpasar. Keywords: E-Billing; E-Filing; Taxpayer Compliance
The Concept of Rwa Bhineda on Investment Interest in Green Sukuk by Considering Environmental Awareness Ni Nyoman Sri Rahayu Trisna Dewi; Gusti Ayu Putu Eka Dewi Prihantari
E-Jurnal Akuntansi Vol 34 No 11 (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.i11.p01

Abstract

Green sukuk is a sharia-based financial instrument used by the government to finance green projects. The number of green sukuk investors has continuously increased since the beginning of the green sukuk issuance, in 2019. This is inseparable from the attractive profit sharing and very low risk. In the Hindu concept, the term Rwa Bhineda is known, which emphasises the existence of two things that are contradictory but always side by side, as is the case with profit sharing and risk in green sukuk. This research aims to examine the effect of profit sharing and risk partially on investment interest in green sukuk and examine the moderating effect of environmental awareness. The population used is all green sukuk investors with a sample size of 100 green sukuk investors. The data collection method uses a questionnaire. The data analysis technique used is Structural Equation Modeling with Partial Least Squares (SEM PLS). The results showed that profit sharing and environmental awareness has a positive and significant effect on green sukuk investment interest, risk has no effect on investment interest, environmental awareness weakens the effect of profit sharing on investment interest in green sukuk with negative direction but environmental awareness is not able to moderate the effect of risk on investment interest in green sukuk. This research combines the concept of sharia in Islam and the concept of rwa bhineda in Hinduism, making it interesting to do research.
Co-Authors Gusti Ayu Putu Eka Dewi Prihantari