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Performance Analysis Of Urban Transport Network In Denpasar City I Gede Fery Surya Tapa; I Ketut Sutapa; Gede Teguh Prasetya Muttiwijaya; I Nyoman Indra Kumara; Decky Cipta Indrashwara
Civilla : Jurnal Teknik Sipil Universitas Islam Lamongan Vol 11 No 1 (2026): MARET
Publisher : Program Studi Teknik Sipil, Fakultas Teknik, Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/cvl.v11i1.1419

Denpasar City has experienced many changes in the use of public transportation. In the previous year 18 active routes operating, while currently there are only 5 active routes. Therefore, an analysis of the performance of transportation, route network plans, and operational systems of the transportation is needed. Primary data was obtained from headway surveys, interview surveys, and on-board surveys. Vehicle Operating Cost (VOC) calculations, route network planning, and operational systems used the Department of Transportation method. The results of the analysis showed that almost all routes did not meet the standards of both operational performance and service quality. In this study, 6 routes were planned centered on the east parking lot of Renon field. The results of the new route planning are: Renon-Penatih with a route length of 18.7 km, a circulation time of 61.5 minutes and a total of 13 vehicles; Renon-Ubung with a route length of 22 km, a circulation time of 69.8 minutes and a total of 46 vehicles; Renon-Sanur with a route length of 14.3 km, a circulation time of 45.6 minutes and a total of 3 vehicles.

Dilema Green Tax Administration: Studi Kasus Pendampingan BALAPIN dalam Navigasi Sistem Coretax 2026 I Dewa Agung Nanditiya Putra; Made Andy Pradana Sukarta; Gede Teguh Prasetya Muttiwijaya; Ni Made Mega Abdi Utami
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7386

The transformation of tax administration in Indonesia through the implementation of the Coretax Administration System (Coretax), which began in 2025, marks a significant step in the modernization of digital tax systems. This implementation started to have a direct impact on the Annual Tax Return (SPT) reporting process in 2026 for the 2025 fiscal year. However, this transition also presents adaptation challenges for taxpayers in understanding the new interface and reporting procedures. This study aims to analyze taxpayer adaptation to the Coretax system and explore the role of the Bantu Lapor Pajak Integrasi (BALAPIN) program as an assistance mechanism for annual tax return reporting at Politeknik Negeri Bali. This research employs a qualitative case study approach through participatory observation and interviews conducted during the assistance activities. The findings reveal that taxpayers still encounter several administrative challenges, including difficulties in navigating the system, understanding certain tax status regulations, and managing the complexity of reporting income and assets. The involvement of tax volunteers and supervising lecturers in the BALAPIN program helps bridge tax literacy gaps and improve taxpayers’ understanding of the reporting process. These findings indicate that the success of digital tax administration depends not only on technological advancement but also on adequate literacy support and assistance mechanisms for users.

Performance Analysis Of Urban Transport Network In Denpasar City I Gede Fery Surya Tapa; I Ketut Sutapa; Gede Teguh Prasetya Muttiwijaya; I Nyoman Indra Kumara; Decky Cipta Indrashwara
Civilla : Jurnal Teknik Sipil Universitas Islam Lamongan Vol 11 No 1 (2026): MARET
Publisher : Program Studi Teknik Sipil, Fakultas Teknik, Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/cvl.v11i1.1419

Denpasar City has experienced many changes in the use of public transportation. In the previous year 18 active routes operating, while currently there are only 5 active routes. Therefore, an analysis of the performance of transportation, route network plans, and operational systems of the transportation is needed. Primary data was obtained from headway surveys, interview surveys, and on-board surveys. Vehicle Operating Cost (VOC) calculations, route network planning, and operational systems used the Department of Transportation method. The results of the analysis showed that almost all routes did not meet the standards of both operational performance and service quality. In this study, 6 routes were planned centered on the east parking lot of Renon field. The results of the new route planning are: Renon-Penatih with a route length of 18.7 km, a circulation time of 61.5 minutes and a total of 13 vehicles; Renon-Ubung with a route length of 22 km, a circulation time of 69.8 minutes and a total of 46 vehicles; Renon-Sanur with a route length of 14.3 km, a circulation time of 45.6 minutes and a total of 3 vehicles.

Digitalisasi Sistem Perpajakan: Sebuah Kajian Literatur Luh Madori Sekarsari; I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.119876

Digitalisasi sistem perpajakan bertujuan untuk meningkatkan efisiensi dan kepatuhan wajib pajak, namun menghadapi kendala teknis dan rendahnya literasi digital. Penelitian ini menyelidiki perkembangan transformasi digital perpajakan di Indonesia dan menganalisis peran strategis literasi digital dalam memperkuat ekosistem fiskal. Tinjauan literatur sistematis dilakukan pada empat puluh artikel ilmiah yang diterbitkan antara tahun 2021 dan 2026. Hasil menunjukkan bahwa implementasi sistem administrasi perpajakan inti meningkatkan efisiensi operasional sebesar delapan puluh lima persen dan mengurangi biaya kepatuhan sebesar tiga puluh satu poin delapan persen. Wajib pajak dengan literasi digital yang memadai 38 poin empat persen lebih efisien dalam memenuhi kewajiban fiskal. Digitalisasi terbukti efektif dalam mendorong kepatuhan sukarela melalui transparansi. Studi ini menyimpulkan bahwa keberhasilan bergantung pada infrastruktur dan kompetensi sumber daya manusia, dengan literasi digital sebagai faktor penting untuk reformasi yang berkelanjutan dan inklusif.

Determinan Perilaku Kepatuhan Pajak Era Digital : Sebuah Analisis Literatur Ni Putu Ginanti Ari Kirana Putri; I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.120941

The digital transformation of tax administration has changed how taxpayers fulfill their tax obligations, making it increasingly important to understand the factors influencing tax compliance in the digital era. This study aims to identify and describe the determinants of tax compliance behavior in the digital era based on previous research. The study employs a descriptive literature analysis of 20 scientific articles published between 2021 and 2026 and obtained through Google Scholar. The selected articles were classified based on theories, variables, and research findings. The results indicate that the Theory of Planned Behavior and Technology Acceptance Model are the most frequently used approaches. Perceived usefulness, trust, and tax sanctions tend to have positive effects, while perceived ease of use, attitude, and subjective norm show varying results. The findings indicate that successful digital tax transformation requires systems that provide tangible benefits, are easy to use, and build taxpayer trus

Pengaruh Capital Intensity, Rasio Beban Operasional Pendapatan Operasional (BOPO) dan Ukuran Perusahaan terhadap Agresivitas Pajak Sektor Transportasi & Pergudangan di BEI Tahun 2021–2024 Christoper Owen Geraldi; Sunitha Devi; Gede Teguh Prasetya Muttiwijaya
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.2148

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Intensity, Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO), dan Ukuran Perusahaan terhadap agresivitas pajak pada perusahaan sektor transportasi dan pergudangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini dilatarbelakangi oleh rendahnya kontribusi penerimaan pajak sektor transportasi dan pergudangan meskipun sektor tersebut menunjukkan pertumbuhan ekonomi yang relatif tinggi selama periode pemulihan pascapandemi. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Sampel ditentukan menggunakan teknik purposive sampling, sedangkan data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan SPSS. Agresivitas pajak diproksikan menggunakan Effective Tax Rate (ETR), sementara Capital Intensity, BOPO, dan Ukuran Perusahaan digunakan sebagai variabel independen. Hasil penelitian menunjukkan bahwa Capital Intensity, BOPO, dan Ukuran Perusahaan secara parsial tidak berpengaruh terhadap agresivitas pajak pada perusahaan sektor transportasi dan pergudangan. Temuan ini mengindikasikan bahwa keputusan perusahaan dalam melakukan agresivitas pajak tidak dipengaruhi oleh besarnya investasi pada aset tetap, tingkat efisiensi operasional, maupun skala perusahaan. Dengan demikian, perilaku agresivitas pajak pada sektor tersebut diduga lebih dipengaruhi oleh faktor lain di luar model penelitian, seperti profitabilitas, leverage, mekanisme tata kelola perusahaan, maupun kebijakan perpajakan. This study aims to examine the effect of Capital Intensity, the Operating Expense to Operating Revenue Ratio (BOPO), and Firm Size on tax aggressiveness in transportation and warehousing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study is motivated by the relatively low tax revenue contribution of the transportation and warehousing sector despite its strong economic growth during the post-pandemic recovery period. This research employs a quantitative approach with a causal associative research design. The sample was selected using a purposive sampling technique, and the data consisted of secondary data obtained from the companies' annual financial statements. Data were analyzed using multiple linear regression with SPSS. Tax aggressiveness was proxied by the Effective Tax Rate (ETR), while Capital Intensity, BOPO, and Firm Size served as the independent variables. The findings indicate that Capital Intensity, BOPO, and Firm Size have no partial effect on tax aggressiveness in transportation and warehousing companies. These results suggest that corporate tax aggressiveness is not influenced by the level of investment in fixed assets, operational efficiency, or company size. Therefore, tax aggressiveness in this sector is likely to be driven by other factors beyond the research model, such as profitability, leverage, corporate governance mechanisms, and tax policies.

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