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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana Management Studies and Entrepreneurship Journal (MSEJ)
Ni Ketut Lely Aryani Merkusiwati
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Mengikuti Tax Amnesty di KPP Pratama Kota Denpasar Ni K Lely Aryani Merkusiwati; I Gusti Ayu Eka Damayanthi
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.042 KB) | DOI: 10.15408/akt.v11i1.8805

Abstract

Tax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenced by several factors taxpayer awareness, knowledge taxpayer, service tax authorities, and tax penalties. This study aimed to examine the effect of consciousness, knowledge taxpayer, service tax authorities, and tax penalties on the willingness to follow the tax amnesty. Samples in this study as many as 105 people registered taxpayers in east Denpasar and have followed the tax amnesty. The sample in this study was determined by convenience sampling method and slovin formula. Data collected using questionnaires and analysis technique is Multiple Linear Regression. Based on analysis awareness of the taxpayer, the consciousness taxpayer, knowladge taxpayer, the service tax authorities, and tax penalties positive effect on the willingness to follow the tax amnesty. 
Kualitas dan Kepuasan Pengguna Terhadap Sistem Informasi Akademik Berbasis Web I Gusti Ngurah Agung Suaryana; Eka Damayanthi; Lely Merkusiwati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.465 KB) | DOI: 10.24843/JIAB.2016.v11.i02.p03

Abstract

The purpose of this study is to evaluate the quality of web-based academic information system in FEB Unud and its impacts to users’ satisfaction. The users of this system are students, lectures, and academic staffs of FEB Unud. This study surveys the perception of students, lectures, and staffs and their satisfaction on the quality of the Academic Information System. The quality system includes three elements, namely the information quality, the system quality, and the service quality. The quality of this web-based academic information system is expected to affect the satisfaction of the users. For FEB Unud, the result of this study is expected to give the feedback for the faculty leaders in order to take further corrective measures. For other educational institutions, the study is expected to be a model of academic information system development.
PENGARUH RASIO LIKUIDITAS, LEVERAGE, OPERATING CAPACITY, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Ni Luh Made Ayu Widhiari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 11 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Financial distress is a phase of decline in financial condition that occurred before the onset of bankruptcy. This study aims to examine the effect of liquidity, leverage, operating capacity, and sales growth of financial distress. This research was conducted at the companies listed on the Stock Exchange in 2010-2013. The samples used were as many as 152 observations selected using purposive sampling method. Data collection was done by using the documentation obtained from BEI website and ICMD. The analysis technique used is logistic regression. The results of the analysis of this study indicate that the liquidity, the operating capacity, and sales growth ratios are able to affects the financial distress of manufacturing company with negative direction. While the leverage ratio are not able to influence the probability of financial distress.
Pengaruh Kualitas Pelayanan, Kewajiban Moral, Sanksi Pajak dan Tapping Box pada Kepatuhan Wajib Pajak Hotel Ni Putu Mitha Pratiwi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p19

Abstract

The purpose of this study was to determine the effect of service quality, moral obligations, tax sanctions and the application of transaction recording devices (Tapping Box) on hotel taxpayer compliance at the Regional Financial and Asset Management Agency of Gianyar Regency. This research was conducted at all hotels that have been installed by tapping box devices that are spread in Gianyar Regency. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, this study shows that service quality variables, moral obligations, tax sanctions, and the application of transaction recording devices (Tapping Box) have a positive effect on taxpayer compliance in paying hotel taxes at the Regional Financial and Asset Management Agency of Gianyar Regency. This means that the better quality of service, moral obligations, tax sanctions, and the application of transaction recording devices (Tapping Boxes) will encourage taxpayers to fulfill their tax obligations. Keywords: Service quality, moral obligation, tax sanction, tapping box
Pengaruh Penerapan E-system Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Gusti Ayu Raisa Ersania; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p09

Abstract

This study aims to determine the effect of e-System application of taxation on the level of taxpayer compliance of individuals at the Tax Office Pratama East Denpasar. The sample in this research is 100 individual taxpayers active and registered in KPP Pratama East Denpasar. One method used to determine the number of samples is to use the Slovin formula. Data analysis method used is multiple linear regression. This type of research is primary data obtained from personal taxpayer's answer listed in KPP Pratama East Denpasar, which is answer to a series of questionnaires asked by researchers about factors that influence tax compliance. The sample was determined using nonprobability sampling with purposive sampling technique. The results of this study indicate that the implementation of e-Registration, e-Billing, and e-Filling positively affect the compliance of individual taxpayers at KPP Pratama East Denpasar Keywords: e-Registration, e-Billing,e-Filling, Personal Taxpayer Compliance
PENGARUH TEKANAN KETAATAN, SENIORITAS AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Ni Ketut Riski Agustini; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 15 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Auditor is a profession that one of the duties carry out an audit of the financial statements, to carry out the task required an audit judgment. Audit judgment giving effect to the final conclusion. Performance audit the auditor in making the judgment is influenced by various factors. The purpose of this study was to examine the effect of adherence pressure, seniority auditor and time budget pressure on audit judgment. This study uses primary data were collected using a questionnaire as an instrument of data collection techniques that spread to the respondent. Respondents are auditors who worked on KAP in Bali listed on the Indonesian Institute of Certified Public Accountants. The sampling method using saturated sample. Number of questionnaires distributed as much as 87 questionnaires, while that may be used as further analysis of 50 questionnaires. The analysis technique used multiple linear regression analysis. Based on the analysis found that that pressure obedience and time budget pressure on audit judgment, whereas seniority auditor's judgment does not affect the audit.
Pengungkapan Sukarela Laporan Keuangan Tahunan Dan Faktor-Faktor Yang Mempengaruhi (Studi Pada Saham-Saham LQ45 Di Bursa Efek Indonesia Periode 2010-2011) Made Ratih Baskaraningrum; Ni Ketut Lely A Merkusiwati
E-Jurnal Akuntansi Vol 2 No 1 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The study was conducted to determine the voluntary disclosure of annual financial statements LQ45 stocks and factors affecting. This study uses secondary data from annual financial reports LQ45 stocks. Sampling method using purposive sampling. Total population of 90 companies and the number of samples obtained by 30 companies.The analysis show that profitability, leverage, liquidity and managerial ownership does not have effect on voluntary disclosure, while the negative effect of firm size voluntary disclosure annual financial shares on the Stock Exchange LQ45 period2 010-2011. Keywords:profitability, leverage, liquidity, firm size, managerial ownership, voluntary disclosure
Faktor - Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar I Gusti Agung Sri Mustika Putra; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 23 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i01.p18

Abstract

Salah satu sumber penerimaan pemerintah adalah penerimaan dari sektor pajak. Pajak memberikan peran yang sangat penting karena dapat meningkatkan pendapatansuatu negara yang digunakan untuk pembangunan dan penunjang kesejahteraan masyarakat di suatu negara.Pajak Kendaraan Bermotor (PKB) merupakan salah satu pajak daerah yang membiayai pembangunan daerah provinsi. Beberapa faktor yang memengaruhi kepatuhan Wajib Pajak antara lain penerapan sistem administrasi perpajakan modern, kesadaran wajib pajak dan sanksi pajak. Metode penentuan sampel yang digunakan adalah accidental sampling. Jumlah responden sebanyak 100 orang. Metode analisis data yang digunakan adalah regresi linier berganda. Berdasarkan hasil penelitian, diketahui terdapat pengaruh positif penerapan sistem administrasi perpajakan modern, kesadaran Wajib Pajak, dan sanksi pajak pada kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar. Kata Kunci :Administrasi Perpajakan, Kesadaran, Sanksi, Kepatuhan,
Moderasi Perbedaan Opini terhadap Faktor-Faktor Kinerja Harga Saham pada Perusahaan Sektor Pariwisata Saat Pandemi Covid-19 I Gst Ayu Eka Damayanthi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 31 No 10 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i10.p20

Abstract

An uncertain and crisis-prone economy has an impact on the capital market in Indonesia. This study aims to analyze the effect of profitability, leverage , liquidity and differences of opinion on stock price performance and the role of investors' differences of opinion in moderating the effect of profitability, leverage , and liquidity on stock price performance. The population in this study is the tourism sector companies listed on the Indonesia Stock Exchange. The number of research observations was 136 observations. Data analysis used moderated regression analysis. The results of the study of profitability and leverage have a positive effect on stock returns . Leverage which has no significant effect on stock returns . The results of this study also do not prove that differences in investor opinions moderate the effect of profitability, leverage , liquidity on stock price performance, possibly because tourism sector companies are not very favored by investors so that stock prices do not move much during the Covid-19 pandemic. Keywords: Profitability; Leverage; Liquidity; Stock Price Performance.
Pengaruh Penghindaran Pajak pada Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Pemoderasi Ni Wayan Sarasati Pramudia Wanami P; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 27 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i01.p17

Abstract

Tax avoidance is one of the way to do the tax management, it can give a signal to the investors and make an impact to the firm value. The debt policy of a firm also can influence the investors’s assessment to the firm. This research has an objective to obtain empirical evidence about the impact of tax avoidance in firm value with debt policy as the moderating variabel. The research was conducted at manufactur company which listed in Indonesian Stock Exchange in 2013-2017 using purposive sampling method as sample selection method. The number of samples is 182 companies. Data analysis technique used is Moderated Regression Analysis (MRA). The result of this analysis is tax avoidance positively affect the firm value and the debt policy strengthen the impact of tax avoidance on the firm value. Keywords: Firm value, tax avoidance, debt policy
Co-Authors A. A. Istri Agung Mahaningrum A.A. Ari Chintya Dewi Anak Agung Ngurah Krisnadeva Cokorda Istri Putra Nirajenani Dadi Sugiarto Liman Desak Putu Kartika Rosiana Dewi Dewa Gede Agung Basudewa Gek Ayu Putu Intan Permata Dewi Gusti Ayu Raisa Ersania I Gusti Agung Ayu Pritha Cinantya I Gusti Agung Ayu Ratih Prabasari I Gusti Agung Sri Mustika Putra I Gusti Ayu Eka Damayanthi I Gusti Lanang Ngurah Dwi Cahyadi Putra I Gusti Ngurah Agung Suaryana I Made Gilang Hartana I Made Indra Pratama I Made Lopa Rustiana I Nyoman Toni Artana Putra I Nyoman Toniarta Ida Bagus Komang Wiryadana Kadek Ayu Windaswari Komang Ayu Tri Handayani Komang Devi Methili Purnajaya Made Dwi Ananda Suryani Made Ratih Baskaraningrum Maria Florida Sagho Ni Kadek Dwi Putri Antari Ni Kadek Karisma Dewi Ni Ketut Ayu Febriyanthi Ni Ketut Riski Agustini Ni Luh Made Ayu Widhiari Ni Made Ampriyanti Ni Made Windi Wijayanti Ni Putu Eka Mahayani Ni Putu Krismayanti Ni Putu Mitha Pratiwi Ni Putu Suratningsih Ni Wayan Krisnayanti Arwinda Putri Ni Wayan Sarasati Pramudia Wanami P Pande Putu Ditha Purnamasari Putu Eka Rahmayanti Putu Shandya Maharani Putu Sita CrusytaDewi Santi Krisna Dewi Trie Julianti Dewi Wayan Sugi Astana Yoanis Carrica Wijayanti