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All Journal Widya Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Dan Kewirausahaan
Putu Yunartha Pradnyana Putra
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Religion Economics, Econometrics & Finance Social Sciences

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PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL 2 TERHADAP MINAT WAJIB PAJAK DALAM MENGGUNAKAN E-SAMSAT Kadek Indah Lestari; I Nyoman Putra Yasa; Putu Yunartha Pradnyana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/42meab39

Abstract

This research using quantitative methods is basically aimed at finding out a number of factors that influence interest in using a technology system in the form of e-SAMSAT. These factors were studied using the Technology Acceptance Model approach with three types of variables, namely perceived usefulness, perceived ease of use, and social influence. The population in this research refers to motor vehicle taxpayers in Buleleng Regency. The sampling technique used was purposive sampling with sample size determination using G*Power software so that 119 respondents were obtained. The data collection method was carried out by distributing questionnaires. On the other hand, multiple linear analysis is used as a data analysis technique. This research proven that: (1) Perceptions of usefulness have a positive and significant influence on interest in using e-SAMSAT; (2) Perceptions of ease of use have a positive and significant influence on interest in using e-SAMSAT; and (3) Social influence does not have an impact on interest in using e-SAMSAT.
Pengaruh Book Tax Differences, Fee Audit dan Keandalan Akrual terhadap Persistensi Laba Perusahaan Indeks KOMPAS100 Gede Oka Restu Pratama; I Made Pradana Adiputra; Putu Yunartha Pradnyana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dvm8fm11

Abstract

This study aims to analyze the effect of book tax differences, audit fees, and accrual reliability on earnings persistence in companies included in the KOMPAS100 Index for the period 2020-2023. Persisten earnings refelct the quality of financial performance and serve as a relevant predictor of future earnings for economic decision-makers. This research employs a quantitative approach with an associative method. The sample was selected using purposive sampling resulting in 19 companies and a total of 76 annual observations. Data were obtained from annual financial statements published on the official website of the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression to examine the effect of the independent variables on earnings persistence, with the assistance of SPSS version 26 for Windows. The results indicate that (1) book tax differences have a negative and significant partial effect on earnings persistence, (2) audit fees have no significant partial effect on earnings persistence, and (3) accrual reliability has a positive and significant partial effect on earnings persistence. 
Theory Of Reasoned Action sebagai Lensa untuk Memahami Faktor Penentu Kepatuhan Pajak WPOP Non-Karyawan Ni Made Nuriasih; I Nyoman Putra Yasa; Putu Yunartha Pradnyana Putra
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.5363

Abstract

Tax compliance among non-employee individual taxpayers (WPOP) remains a significant challenge in Indonesia, even after the implementation of the 0.5% final income tax rate aimed at simplifying tax administration and reducing the fiscal burden. This study seeks to examine the determinants of WPOP tax compliance by applying the Theory of Reasoned Action (TRA) as the primary conceptual framework. The research employed a qualitative literature review approach, analyzing scientific articles from national and international journals, academic books, and official taxation reports published between 2015 and 2025. The findings indicate that the final tax policy provides structural incentives, however, its effectiveness is largely dependent on taxpayers' internal factors such as motivation, awareness, and perception of fairness. Accounting literacy plays a role in improving the accuracy of tax recording, calculation, and reporting, yet it does not consistently translate into higher compliance without being reinforced by positive attitudes and supportive social norms. Psychological factors such as trust in tax authorities, perceived justice, and the influence of social environments are shown to be more consistent in shaping attitudes and subjective norms, which in turn strengthen compliance intentions in accordance with TRA. These findings suggest that WPOP tax compliancecannot be adequately understood from structural or technical aspects alone but must be addressed in an integrative manner that incorporates fiscal policies, technical capacity, and psychological dimensions. The implication is that voluntary tax compliance can be fostered through integrative strategies combining simplified tax rates, taxpayer education programs, and greater transparency in public fund management. Future studies are recommended to conduct large-scale quantitative and comparative analyses across sectors and regions to validate these conceptual insights and strengthen their generalizability.
Digital Tax Literacy terhadap Kepatuhan Wajib Pajak Anak Agung Liska Diana Putri; I Nyoman Putra Yasa; Putu Yunartha Pradnyana Putra
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.5392

Abstract

This research examines the contribution of digital skills in taxation in influencing taxpayers' regulatory obedience intentions by applying the Technology Acceptance Model (TAM) as its conceptual basis. The context of the study is rooted in Indonesia's ongoing digital tax transformation, exemplified by e-filing and e-billing systems, which require taxpayers to develop sufficient digital competence. Digital tax literacy is not limited to technical proficiency but also encompasses an understanding of system benefits, trust in digital platforms, and positive attitudes toward electronic tax services. The main objective is to explain how digital literacy affects perceived usefulness (PU) and perceived ease of use (PEOU), which drawing upon to TAM are central factors shaping behavioral intention. A qualitative research design was employed using a literature study approach, with data collected from academic journals, books, tax regulations, and official reports. The descriptive analysis involved reviewing, comparing, and synthesizing findings from earlier studies. The results indicate that enhanced digital literacy improves PU by increasing efficiency, accuracy, and transparency, while also strengthening PEOU by lowering usage barriers and boosting user confidence. Together, these elements shape favorable perceptions of digital taxation that ultimately reinforce compliance intentions. However, the study also identifies several obstacles, such as unequal access to infrastructure, varying levels of digital competence, and limited outreach from tax authorities. In conclusion, digital tax literacy emerges as a crucial driver of compliance in the digital era. The findings underscore the need for tax authorities to invest in literacy initiatives, broaden infrastructure coverage, and intensify public education regarding digital taxation. Beyond that, enhancing collaboration between government, educational institutions, and private sectors can accelerate digital adoption among taxpayers. Future research is encouraged to employ empirical methods across diverse taxpayer groups, ensuring deeper insights and more practical contributions for taxation policy and digital governance.
Co-Authors Anak Agung Liska Diana Putri Gede Oka Restu Pratama I Made Pradana Adiputra I Nyoman Putra Yasa Kadek Indah Lestari Ni Made Nuriasih