Krisna: Kumpulan Riset Akuntansi
KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting information system, government accounting and accounting behaviour. This Journal is published twice a year in July and January. Editorial Team of KRISNA Journal accepts a reasearch that has not been publshied in other medias in softcopy or hardcopy format, which is submitted through Accounting Department, Faculty of Economics, Warmadewa University.
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214 Documents
<![CDATA[PENGARUH KEPEMILIKAN DENGAN KONEKSI POLITIK TERHADAP PERILAKU PENGHINDARAN PAJAK ]]>
<![CDATA[Nur Awlia Az’ari]]>;
<![CDATA[Anies Lastiati]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.17-25
<![CDATA[This study aims to examine whether company ownership, especially those represented by the board of commissioners and company shareholders who have political connections, has an effect on tax avoidance behavior. This study also examines whether the company's audit committee has a moderating impact on the influence between ownership structure and tax avoidance behavior. The results show that political connections have a positive effect on tax avoidance, meaning that the higher the political connection, the lower the CETR value, the higher the political connection in the company, the higher the tax avoidance. However, this study shows that the audit committee does not have a moderating impact on the relationship between these political connections and tax avoidance.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP SEMARANG SELATAN ]]>
<![CDATA[Mega Dresti Rarastya Nugraheni]]>;
<![CDATA[Ceacilia Srimindarti]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.71-79
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak, pengetahuan perpajakan terhadap kepatuhan wajib pajak, kualitas pelayanan terhadap kepatuhan wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif dengan jumlah responden sebanyak 100 responden wajib pajak di KPP Semarang Selatan. Data diperoleh dengan penyebaran kuesioner secara langsung. Teknik sampel yang digunakan yaitu accidental sampling. Data yang digunakan adalah data primer berupa jawaban responden dan diolah menggunakan SPSS 23. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, kualitas pelayanan berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak, sanksi perpajakan berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak.]]>
<![CDATA[PENGARUH PEMAHAMAN PERPAJAKAN TENTANG TARIF PAJAK, SANKSI PAJAK, DAN KEADILAN PAJAK TERHADAP PERSEPSI MAHASISWA MENGENAI PENGGELAPAN PAJAK ]]>
<![CDATA[Kartika Indra Fitria]]>;
<![CDATA[Djoko Wahyudi]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.35-49
<![CDATA[The purpose of this study was to determine the effect of understanding tax rates, tax sanctions and tax justice partially on student perceptions of tax evasion. This study uses the slovin formula as many as 100 respondents. The research analysis method used is multiple linear regression analysis. The results of this study are the understanding of tax rates partially has a positive and significant effect on students' perceptions of tax evasion, partial tax sanctions have a positive and significant effect on students' perceptions of tax evasion, and tax justice partially has a positive and significant effect on students' perceptions of tax evasion. , and understanding of tax rates, tax sanctions, and tax justice simultaneously have a positive and significant effect on studts' perceptions of tax evasion.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE EFFICIENCY TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Ainaya Al Fatihah]]>;
<![CDATA[Jacobus Widiatmoko]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.80-92
<![CDATA[Disclosure of sustainability reports for companies is a form of responsibility to stakeholders related to the company's economic, environmental and social performance. The company will get recognition from stakeholders and be recognized by the wider community as a company that has carried out its social and environmental obligations. With the disclosure of the sustainability report, the company will gain the trust of stakeholders, both investors and customers, so that the company's productivity and sales will increase and company profits will increase. Disclosure of the sustainability report on the company will have an impact on the company's financial performance. This study aims to examine the effect of corporate governance efficiency on sustainability report disclosure and its impact on financial performance. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population obtained is 536 with a sample of 427 companies using purposive sampling method. The analysis technique uses multiple linear regression analysis. The results of the study prove that corporate governance efficiency has a positive effect on the disclosure of the sustainability report. Disclosure of sustainability reports has a positive effect on financial performance. Further research development can use variables outside of research that theoretically affect the disclosure of sustainability reports and financial performance, such as managerial ownership and institutional ownership.]]>
<![CDATA[DETERMINAN PENGGELAPAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Ulfa Fauzi Jamalallail]]>;
<![CDATA[Maria Goreti Kentris Indarti]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.93-106
<![CDATA[The purpose of this study was to determine the effect of machiave11ian, 1ove of money, tax sanctions and se1f assessment system on taxpayers' perceptions of tax evasion (tax evasion) with re1igiosity as a moderating variab1e. The popu1ation used in this study were individua1 taxpayers registered at the West Semarang KPP Pratama in 2020 as many as 38,891 individua1 taxpayers. The number of samp1es in this study were 100 individua1 taxpayers. The research method uses mu1tip1e 1inear regression. The resu1ts of the ana1ysis show that machiave11ian inf1uence on the perception of taxpayers regarding tax evasion (tax evasion). 1ove of money affects the perception of taxpayers regarding tax evasion (tax evasion). Tax sanctions have no effect on taxpayers' perceptions of tax evasion. The se1f-assessment system has no effect on taxpayers' perceptions of tax evasion. Re1igiosity is ab1e to moderate the machiave11ian variab1es on the perception of taxpayers regarding tax evasion (tax evasion). Re1igiosity is ab1e to moderate the 1ove o money variab1e on the taxpayer's perception of tax evasion (tax evasion). Re1igiosity is ab1e to moderate between the variab1es of tax sanctions on the perception of taxpayers regarding tax evasion (tax evasion). Re1igiosity is ab1e to moderate the se1f-assessment system variab1e on the taxpayer's perception of tax evasion (tax evasion).]]>
<![CDATA[ANALISIS PENGARUH TINGKAT HUTANG, ARUS KAS OPERASI DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA ]]>
<![CDATA[Yunita Gunawan]]>;
<![CDATA[Latersia Br Gurusinga]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.114-122
<![CDATA[Profit persistence can simply be interpreted as the possibility that a company's profit level will repeat itself in the future. This study aims to determine whether the level of debt, operating cash flow and sales volatility on earnings persistence in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The method of collecting data is by studying documentation obtained from secondary data in the form of financial reports downloaded from the IDX website. The population of property and real estate companies consists of 64 companies, the technique of determining the sample is using purposive sampling obtained a sample that meets the criteria for this study as many as 29 companies. The data analysis technique used is multiple linear regression analysis using SPSS version 25. The results of the test data show that the level of debt has a significant negative effect on earnings persistence, and operating cash flow and sales volatility have a positive effect on earnings persistence. level of debt, operating cash flow and sales volatility have a significant effect on earnings persistence. Suggestions for further researchers are to add other independent variables such as market characteristics, operating cycle and book tax difference or may also add a moderating variable Good Corporate Governance.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Ayu Babro Valentina]]>;
<![CDATA[Putu Kepramareni]]>;
<![CDATA[Ni Luh Gede Mahayu Dicriyani]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.150-161
<![CDATA[This researchaims to find out the influence tax understanding, tax socialization, taxpayer awareness, tax sanctions and tax employee services to taxpayercompliance. The population in the study was all motor vehicle taxpayers registered with the Technical Implementation Unit of the Bali Provincial Levy Tax Service in Karangasem Regency in 2020 as many as 211,821 motor vehicle taxpayers with samples used, namely as many as 100 respondents determined by incidental sampling method. The data analysis technique used in this study is multiple linear regression. The results showed that tax understanding, tax socialization, taxpayer awareness, tax sanctions and tax employee services had a positive and significant effect on taxpayer compliance.]]>
<![CDATA[KESIAPAN KERJA MAHASISWA AKUNTANSI DI ERA DIGITAL: CUKUPKAH HANYA HARD SKILLS? ]]>
<![CDATA[Naufal Afif]]>;
<![CDATA[Azizah Hasna Arifin]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.50-62
<![CDATA[Demands for college graduates are increasing. Traditionally, the academic ability has spearheaded the success of college graduates to get a job. However, the current trend of employers increasingly wants skills and other attributes to support academic skills, as well as for accounting graduates. World economic forum report on expertise needed in 2020 and the development of the 4.0 industrial revolution requires accounting graduates to have skills and attributes in addition to academic abilities. The purpose of this study is to examine the effect of soft skills provided by tertiary institutions and the spiritual intelligence of individuals on the readiness of accounting students to work. Using Covariance-based Structural Equation Model (CB-SEM), this study analyses the results of a survey distributed to 371 accounting students in Indonesia. The result, based on structural model testing shows that soft skills provided by higher education and spiritual intelligence significantly and positively affect the work readiness of accounting students. The results of the research provide input for universities to continue to develop learning about soft skills to students so that graduates can compete in the world of work. This study also provides empirical evidence that the readiness of accounting students is also influenced by the attribute inherent in human beings, namely spiritual intelligence.]]>
<![CDATA[PENGARUH LAPORAN KEBERLANJUTAN (SUSTAINABILITY REPORT) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Novia Puspita]]>;
<![CDATA[J. Jasman]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.63-69
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh laporan keberlanjutan (sustainability report) terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Populasi dalam penelitian ini yaitu sektor pertambangan yang terdaftar dalam Bursa Efek Indonesia periode 2016-2019. Metode purposive sampling digunakan untuk memperoleh sampel penelitian. Situs resmi setiap perusahaan dan situs Bursa Efek Indonesia digunakan untuk memperoleh laporan keberlanjutan (sustainability report) dan laporan keuangan dalam data penelitian. Teknik analisa data yang digunakan adalah analisis regresi linier sederhana dan moderated regression. Hasil penelitian yaitu sustainability report berpengaruh positif secara signifikan terhadap nilai perusahaan. Sementara itu, profitabilitas tidak berperan sebagai pemoderasi pada pengaruh positif laporan keberlanjutan (sustainability report) terhadap nilai perusahaan.]]>
<![CDATA[PENERAPAN PERENCANAAN PAJAK MELALUI PENGADAAN ASET TETAP DALAM MENENTUKAN BEBAN SEWA DAN BEBAN KREDIT ASET UNTUK MENGHEMAT PENGELUARAN PAJAK PADA WPOP SEKAR DI DENPASAR ]]>
<![CDATA[Ni Ketut Sukasih]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.14.1.2022.107-113
<![CDATA[The company’s Fixed assets had been conducted internally by cash purchases. Currently the company wants to do invest more by purchasing more vehicles, however they experienced a revenue decline problem so it was difficult to procure fixed assets through internal funding sources. The company also wants to minimize their income tax burden as minimum possible. The solution that this company could do are apply leasing and using bank credit from their external funding sources. The purposes of this study are to calculate the comparison of the income tax payments reduction with alternative fixed assets between leasing and bank credit; and to find out which alternatives of fixed assets that can minimize the income tax (Pph) paid by the WP Sekar company in 2020. The data of this study are quantitative and qualitative data. Data obtained by interviewing some people and collecting documentation. The analytical technique used is quantitative descriptive analysis technique. Quantitative descriptive analysis technique is used to describe, explain and provide information in the form of figures for the amount of income tax burden between the two alternatives. The difference in expenses that can reduce tax income between the two alternatives, namely between leasing and tax credits, tax planning is required to save the amount of tax to be paid.]]>
