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All Journal Synergy and Society Service Journal Research of Accounting
Ketut Yudana Adi
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, TINGKAT PENGHASILAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: Studi Empiris di UPTD Pelayanan Pajak dan Retribusi Daerah Provinsi Bali di Kota Denpasar Dea Nirmala Sari; Ketut Yudana Adi
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.99

Abstract

Taxpayer compliance can be interpreted as the attitude or behavior of a taxpayer in carrying out his tax obligations and enjoying his tax rights in accordance with applicable laws and regulations. The higher the level of taxpayer compliance in paying tax obligations, the tax revenue will increase. This study aims to empirically examine the effect of taxpayer awareness, moral obligation, level of income, tax authorities and sanctions on the level of motor vehicle tax compliance. This research was conducted at the Denpasar City SAMSAT Office. The type of data used is quantitative data, this research data is in the form of primary data and data collection is done by distributing questionnaires to motor vehicle taxpayers. The total population in this study is 1,470,570 motor vehicle taxpayers. Determination of the sample using accidental sampling technique with the number of samples used as many as 100 taxpayers who are determined using the solvency formula. The data analysis technique used is multiple linear regression. The results of this study are able to show that there is support from the use of the theory of planned behavior and the theory of compliance with the factors that influence the perception of taxpayers in taxpayer compliance. The results of the study show that taxpayer awareness, moral obligation, level of income, tax authorities and sanki services have a positive and significant effect on motor vehicle taxpayer compliance at the SAMSAT Office of Denpasar City.
PKM WORKSHOP MEMBANGUN USAHA RINTISAN BERBASIS TEKNOLOGI DI SMK NEGERI 3 NEGARA Ida Bagus Kade Dwi Suta Negara; Ida Ketut Kusumawijaya; Ketut Yudana Adi; Putu Kusuma Negara
Synergy and Society Service Vol. 3 No. 1 (2023): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/save.v3i1.73

Abstract

In the era of globalization and rapid technological developments, it is important for SMK (Vocational High School) students to have skills and knowledge relevant to the industrial world. One way to prepare SMK students to face this challenge is through community service activities. The Workshop on Building a Technology- Based Startup at SMK Negeri 3 Negara was initiated as a community service activity (PkM) to overcome these obstacles. The implementation of the PkM workshop on Building a Technology-Based Startup for Students of SMK Negeri 3 Negara is divided into several stages including: problem identification, activity implementation, and evaluation stage. In general, the implementation of this activity went according to plan, this was evidenced by the results of the questionnaire, the program partners answered that they were satisfied with the implementation of this program.
Co-Authors Dea Nirmala Sari Ida Ketut Kusumawijaya Negara, Ida Bagus Kade Dwi Suta Putu Kusuma Negara