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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Akuntansi dan Bisnis Berajah Journal Journal of Artificial Intelligence and Digital Business
Gede Crisna Wijaya
Universitas Udayana
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Determinants of Land and Building Taxpayer Compliance in a Decentralized Tax System: Evidence from Denpasar City Gede Crisna Wijaya; Ni Putu Khintan Corneliatisa; Dewa Jati Primajana; Diah Pradnyadewi T
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7352

Abstract

Taxpayers have the right to have their specific needs met when they participate in national development activities. Accordingly, this research aims to examine the factors influencing the compliance of Land and Building Taxpayers in Denpasar, with a particular focus on the roles of SPPT, Taxpayer Awareness, Service Quality, and Tax Sanctions, within the institutional context of the Denpasar City Regional Revenue Agency. The study covers the entire population of 192,297 active individual taxpayers in the region. To obtain respondents, purposive sampling was applied based on specific criteria, including (1) registered as an active individual taxpayer in Denpasar City, (2) having a history of paying land and building taxes, and (3) being willing to provide complete and accurate information. Using the Slovin formula with a 10% margin of error, a sample size of 100 respondents was determined, ensuring a representative and manageable cohort for detailed analysis. Multiple linear regression analysis was employed to examine the interrelationships among the variables. The results indicate that SPPT, Taxpayer Awareness, Service Quality, and Tax Sanctions all positively influence the compliance of Land and Building Taxpayers in Denpasar City. These findings emphasize the importance of these factors in enhancing taxpayer compliance.
Bridging Regional Inequality in Indonesia: an Endogenous Growth and Structural Transformation Perspective Gede Crisna Wijaya; Dewa Jati Primajana; Diah Pradnyadewi T.; I Komang Gede
Eqien - Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2026): Eqien Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v15i2.2394

Abstract

Regional development in Indonesia is still facing challenges such as regional inequality, disparities in the quality of human resources, and access to digital testing. This research aims to analyse strategic issues in regional development with a focus on GDP movement, HDI, and the digital divide. The approach taken is a literature review of reputable academic sources, reports from international organisations (UNDP, OECD, ADB), and empirical national data. To build the theoretical basis from this data collection, New Economic Geography is used as a grand theory, supplemented with the application of endogenous growth theory to clarify the role of innovation as human capital. The results of this study demonstrate that areas with better infrastructure, education, and digital resilience are able to grow more quickly and have a greater potential for better integration into the economic system; conversely, areas that are lagging in terms of infrastructure, education, and digital resilience will be pressured in their development. This disparity is felt more acutely post-pandemic. These findings underline the need for location-based development policies, strengthening regional governance systems, and more effective fiscal decentralisation policies, culminating in a more inclusive digital governance system. In conclusion, sustainable regional development can only be achieved through strategies that emphasise location-based development, enhancement of human resource quality, and the utilisation of technology in integrated economic development. Keywords: regional development, regional inequality, HDI, digital transformation
PERAN INVESTASI DALAM MEMODERASI PENGARUH PENDUDUK BEKERJA, IPM, UPAH MINIMUM TERHADAP PERTUMBUHAN EKONOMI KABUPATEN/KOTA PROVINSI BALI Ni Made Ira Vary Ayesti; Gede Crisna Wijaya
Berajah Journal Vol. 6 No. 4 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i4.679

Abstract

Economic growth is one of the main indicators used to measure the success of regional economic development. This study aims to analyze the role of investment in moderating the effects of the employed population, Human Development Index (HDI), and minimum wage on economic growth across regencies and municipalities in Bali Province. The analysis employed a quantitative approach using secondary panel data covering the 2019–2025 period. The analytical methods used were the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The results indicate that, simultaneously, the employed population, HDI, minimum wage, and investment have a significant effect on economic growth. Partially, HDI and investment have a positive and significant effect on economic growth, while the minimum wage does not have a positive and significant effect, and the employed population has no significant effect on economic growth. The moderation test results show that investment is unable to moderate the effects of the employed population, HDI, and minimum wage on economic growth in the regencies and municipalities of Bali Province. These findings suggest that improving the quality of human resources and strengthening investment remain essential to support sustainable economic growth in Bali Province.
Shaping Balipay Intentions Through E-Service Quality and Ease of Use Gede Crisna Wijaya; Ni Luh Putu Widya Sawitri; Ni Putu Dinda Ratna Dewi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12868

Abstract

The background of this research is presenting literary contributions to digital financial adoption and technology acceptance, and focusing on the practical benefits of enhancing E-Service Quality and Perceived Ease of Use in improving user engagement with Balipay and the objectives of this study is designed to study and analyze the correlation between E-Service Quality, Perceived Ease of Use, and user adoption of Balipay as a digital financial service. Respondents who regularly engage with the service were determined by means of a  sampling method. A total of 100 respondents completed a five point Likert scale questionnaire to provide the necessary data for this study. For data analysis both descriptive and inferential techniques were applied, employing software. The result of this study shows a connection exists among E-Service Quality, Perceived Ease of Use and the adoption of Balipay by users. E-Service Quality exerts a statistically insignificant influence on Usage Intention whereas Perceived Ease of Use exhibits a positive and statistically significant affect. Usage Intention notably affects Usage Decision. Serves as a partial mediator for the impacts of E-Service Quality and Perceived Ease of Use suggesting that ease of use and user intention are crucial factors, in Balipay adoption.This study concludes that E-Service Quality has a positive but non-significant effect on user intention and satisfaction, while Perceived Ease of Use significantly influences intention. This indicates that ease of use is the main variable of Balipay adoption. BPD Bali should focus on improving usability and service responsiveness to enhance user experience and sustain engagement.
Co-Authors Dewa Jati Primajana Dewa Jati Primajana Diah Pradnyadewi T Diah Pradnyadewi T. I Komang Gede Ni Luh Putu Widya Sawitri Ni Made Ira Vary Ayesti Ni Putu Dinda Ratna Dewi Ni Putu Khintan Corneliatisa