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P. D'YAN YANIARTHA SUKARTHA
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ejurnalakuntansi@unud.ac.id
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E-Jurnal Akuntansi
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2025.v35.i06
Core Subject : Economy,
Economics, Econometrics & Finance
E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Indonesian Accountant Association, Bali Region  E-Jurnal Akuntansi covered various of research approach, namely: quantitative, qualitative and mixed method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems & e-Commerce Environmental Accounting Accounting for Rural Credit Institutions 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 274 Documents
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Tax Literacy for SMEs in Lowokwaru Subdistrict to Improve Tax Compliance Farras, Mohammad; Yuliati
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p08

Abstract

This study contributes to small MSMEs in Lowokwaru District, whose tax compliance rates remain low. The objective is to examine tax knowledge and its impact on compliance among MSME operators. This study draws directly from informants experiences using qualitative phenomenological methods such as interviews, observation, and documentation. The results indicate that tax compliance among MSMEs remains low, including the use of e-Filing. MSMEs possess a moral awareness to comply, but exhibit low behavioral control, driven by fears of administrative errors and a lack of direct guidance. The novelty of this research lies in its phenomenological perspective, which reveals the subjective meanings held by MSMEs. This study demonstrates that trust in authorities and positive social experiences not merely formal legal threats significantly influence compliance. The study suggests shifting the tax authority’s approach from enforcement to service and guidance. Thus, to foster a culture of compliance among SMEs.
Determinants Of Sustainability Report Disclosure in Indonesia’s Energy Sector Syifa Indah Mulyani; Siti Nur Hadiyati
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p07

Abstract

This study is motivated by the disparity in the level of disclosure in Sustainability Reports based on GRI standards, as well as the inconsistencies in the findings of previous studies. This study aims to analyze the influence of profitability, firm size, leverage, institutional ownership, and managerial ownership on sustainability report disclosure among energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. This study uses secondary data with a purposive sampling technique, covering 28 companies with a total of 84 observations, and analyzed using multiple linear regression. The results of the study indicate that profitability, firm size, leverage, and institutional ownership have a significant effect on sustainability report disclosure, whereas managerial ownership does not have a significant effect. These findings indicate that external pressures are more dominant in driving corporate transparency and have implications for stakeholders in evaluating sustainability accountability.
Analyzing Tax Morale: The Influence of Socioeconomic, Job Performance, Tax Officer Job and Tax Knowledge Murfiqoh, Nurul Laili; Diah Amalia
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p04

Abstract

The purpose of research to examine the influence of socioeconomic factors, job performance, tax officer roles, and tax knowledge on tax morale. The research uses a quantitative method and the research sample used a simple random sampling method. The research data were collected through the distribution of 100 questionnaires to MSME entrepreneurs in Batam City. Data analysis this research by multiple linear regression using SPSS software. The findings reveal that among the four independent variables job performance, tax officer roles and tax knowledge, were found to significantly influence the tax morale of MSME in Batam City. Conversely, the socioeconomic variable, which includes age, gender, religion, education level, marital status, and work experience, showed no significant effect on tax morale. This indicates that differences in individual characteristics are not the primary determinants in shaping tax morale within the MSME in Batam City.
The Influence of Dividend Policy and Corporate Social Responsibility on Company Values Ni Kadek Piora Puspita; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p11

Abstract

The company value is a crucial aspect that needs to be considered because it reflects the company's performance, which can influence investors' perceptions of the company. This study aims to investigate the impact of dividend policy and corporate social responsibility on company value, using the company's age as a control variable. The study was conducted on all listed companies on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling, resulting in 112 observational data samples. The analysis technique used in this study was multiple linear regression, assisted by SPSS software. The study's results show that dividend policy and corporate social responsibility have a positive impact on company value.

Page 28 of 28 | Total Record : 274

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