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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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Journal : E-Jurnal Akuntansi Universitas Udayana

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Faktor-Fator yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Badung Utara Gek Ayu Putu Intan Permata Dewi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 23 No 2 (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.i02.p18

Abstract

This study consists of 4 independent variables namely the level of understanding of taxpayers, tax sanctions, taxpayer environment, and taxpayer awareness. While the dependent variable is the level of taxpayer compliance. The purpose of the study is to obtain empirical evidence of the influence of the level of understanding of taxpayers, tax penalties, taxpayer environment, and taxpayer awareness at the level of individual taxpayer compliance. The study was conducted at Tax Office Pratama Badung Utara. Samples obtained as many as 100 respondents based on random sampling technique that is taking the respondents randomly.The analysisstechnique is used multiple linearrregression analysis. The resultsoof this study indicateethat the influence of the level of understanding taxpayers haveaaa positive effect on taxpayer complianceelevel. Taxation sanctions, taxpayer environment, and taxpayeraawareness have a negative effect on taxpayer compliance level. Keywords:understanding of taxpayers, taxation sanctions, environmental taxpayers, taxpayer awareness and taxpayer compliance.
PENGARUH TIME BUDGET PRESSURE, RISIKO KESALAHAN AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DAERAH BALI I Made Indra Pratama; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 11 No 1 (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

This study analyzed the effect of time budget pressure, the risk of error and the audit engagement audit to audit quality. The samples used were the auditors who worked on KAP in Bali. The number of auditors who became the study sample was 83 auditors from 9 Public Accounting Firm in Bali. The sampling method used was non-probability sampling, data processing method used is multiple linear regression. The analysis showed that the time budget pressure, the risk of error audits, and the audit engagement impact on audit quality. The results of the adjusted R-square is 0.615 which means that 61.5 percent of the variation of audit quality is affected by the model established time budget pressure, the risk of error audits, and the audit engagement. Mean of 38.5 percent is explained by other things that are not described in this study.
PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK Wayan Sugi Astana; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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

Application of modern tax administration system which covers the areas of organizational structure, business processes and information technology and communications, human resource management and the implementation of good governance is government's attempt to increase the level of taxpayer compliance. In addition to tax administration system, awareness of the taxpayer is one of the factors that affect the level of tax compliance. The purpose of this study was determine the effect of application of modern tax administration system and awareness of the taxpayer in compliance with individual taxpayer in the Tax Office (KPP) Pratama Gianyar. Respondents in this study as many as 100 individuals taxpayer with accidental sampling technique. Methods of data analysis in this study using multiple linear regression analysis. The conclusion of this study is there is positive effect of the application of modern tax administration system and taxpayer awareness on individual taxpayer compliance in KPP Pratama Gianyar.
Pengaruh Tax Amnesty dan E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Badung I Nyoman Toni Artana Putra; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 24 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.v24.i03.p18

Abstract

Issues concerning tax compliance are important because non-tax compliance will simultaneously lead to tax avoidance efforts, resulting in reduced deposits of tax funds to the state coffers. In order for the taxpayer compliance level to increase, it is necessary to note the factors that influence taxpayer compliance. The purpose of this study is to determine the effect of tax amnesty and e-filing on taxpayer compliance. This research was conducted in Badung regency with its population is all individual taxpayer in Badung regency. The number of samples in this study as many as 100 respondents, with sampling method used is accidental sampling. Based on the results of the analysis, tax amnesty and e-filing simultaneously have a significant effect on the taxpayer compliance of individuals. The results of this study also indicate that tax amnesty and e-filing partially have a positive and significant effect on the taxpayer compliance of individuals. Keywords: Compliance, Tax Amnesty, e-Filing
Pengaruh Kesadaran, Kualitas Pelayanan, Dan Pemeriksaan Pada Kepatuhan Wajib Pajak Bermotor Di Kabupaten Gianyar Ni Putu Krismayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 28 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.v28.i02.p26

Abstract

The purpose of this research was to obtain empirical evidence from the influence of taxpayer awareness, tax service quality and tax audit on motor vehicle taxpayer compliance in Gianyar Regency. This research was conducted in Gianyar Regency. The population in this study were all Motor Vehicle taxpayers scattered in Gianyar Regency. The number of samples in this study were 100 respondents using the sampling method was accidental sampling. Data collection is done using a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis, it can be seen that, taxpayer awareness, tax service quality and tax audit have a significant positive effect on motor vehicle taxpayer compliance in Gianyar Regency. Keywords: Compliance, awareness, service quality, examination.
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK ATAS PEMENUHAN KEWAJIBAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN BADUNG TAHUN 2011 A.A. Ari Chintya Dewi; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 4 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

ABSTRAK Kabupaten Badung merupakan kabupaten yang memiliki potensi penerimaan dari Pajak Hotel dan Restoran yang sangat besar. Namun, terdapat indikasi terjadinya penurunan tingkat kepatuhan Wajib Pajak Hotel dan Restoran atas pemenuhan kewajiban Pajak Hotel dan Restoran. Penelitian ini dilakukan untuk mengetahui tingkat kepatuhan Wajib Pajak Hotel dan Restoran atas pemenuhan kewajiban Pajak Hotel dan Restoran (PHR) di Kabupaten Badung Tahun 2011. Berdasarkan hasil analisis diketahui bahwa Wajib Pajak Hotel dan Restoran di Kabupaten Badung Tahun 2011 adalah sangat patuh dalam memenuhi kewajiban perpajakannya. Hal ini dapat dilihat dari total skor jawaban responden yaitu sebesar 18.882, dimana total skor tersebut berada pada kategori sangat patuh yang memiliki rentang nilai antara 16.672,5 sampai dengan 20.520. Kata kunci: kepatuhan wajib pajak, Pajak Hotel dan Restoran (PHR)
PENGARUH MEKANISME CORPORATE GOVERNANCE, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA FINANCIAL DISTRESS Ni Wayan Krisnayanti Arwinda Putri; Ni Kt. Lely A. Merkusiwati
E-Jurnal Akuntansi Vol 7 No 1 (2014)
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

ABSTRAK Financial distress merupakan tahap penurunan kondisi keuangan perusahaan. Keadaan financial distress yang buruk akan mengakibatkan kebangkrutan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance, likuiditas, leverage, dan ukuran perusahaan pada kemungkinan terjadinya financial distress pada perusahaan manufaktur di Bursa Efek Indonesia periode 2009-2012. Metode purposive sampling digunakan sebagai metode penentuan sampel, sehingga diperoleh sampel sebanyak 27 perusahaan. Teknik analisis data yang digunakan adalah teknik analisis regresi logistik. Berdasarkan hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh negatif dan signifikan pada financial distress. Sedangkan mekanisme corporate governance, likuiditas dan leverage tidak memiliki pengaruh signifikan pada financial distress. Kata Kunci: corporate governance, financial distress
Pengaruh Rasio Keuangan pada Financial Distress A. A. Istri Agung Mahaningrum; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 30 No 8 (2020)
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.2020.v30.i08.p06

Abstract

The purpose of this study is to obtain empirical evidence about the effect of financial ratios on financial distress. This research was conducted on companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in the 2016-2018 period. The sample was determined using the nonprobability sampling method with a purposive sampling technique. The number of samples used was 39 companies and the overall observation data for the 2016-2018 period was 117 observation data. The analysis technique used is logistic regression analysis. Based on the results of the study, it was stated that liquidity ratios had no effect on financial distress, leverage ratios had a positive effect on financial distress, profitability ratios had a negative effect on financial distress, activity ratios had no effect on financial distress and growth ratios had no effect on financial distress. Keywords: Financial Distress; Financial Ratios; Logistic Regression.
Penggunaan Metode Altman Z-score Modifikasi Untuk Memprediksi Kebangkrutan Bank Yang Terdaftar Di Bursa Efek Indonesia Maria Florida Sagho; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 11 No 3 (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

This research was conducted to predict bankruptcy in banking companies listed in Indonesia Stock Exchange for 2011-2013 with the Altman Z-score modification method. the reseach use a 11 banks that do mergers and acquisitions, namely Mutiara Banks, CIMB  Niaga Banks, Permata Banks, Windu Ketjana International Banks, OCBC NISP Banks, Central Asia Banks, Mandiri Banks, Rakyat Indonesia Banks, Tabungan  Negara Banks, Ekonomi Rahardja Banks, Internasional Indonesia Banks. The analysis techniques  in this research is the Altman Z-score method using 5 ratio, that working capital to total assets ratio (X1), retained earnings to total assets ratio (X2), earnings before interest and taxes to total assets ratio (X3), market value of equity to total debt ratio (X4). The formula of Altman Z-score method to calculate the level of health for the company, that Z-score = 6.56 X1 + X2 + 6.72 3.26 + 1.05 X3 X4. Z-Score indicator to determine the bankruptcy of companies grouped into the healthy category (Z-score> 2.60), gray area (Z-scores between 1.1 and 2.60) and bankrupt (Z-score <1.1). After calculation is concluded that all the banks research from 2011 to 2013 resulted in a Z-Score greater than 2.6, or in other words, the 11 banks is not indicated any symptoms of bankruptcy even reverse all banks surveyed would not be expected to bankruptcy within a period of 1 year.
PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA AUDITOR, DAN TURNOVER INTENTION PADA PERILAKU MENYIMPANG DALAM AUDIT Dewa Gede Agung Basudewa; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 13 No 3 (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

Deviant behavior in the audit is behavior that deviates from the standard auditor in carrying out audits audits which can degrade the quality of the audit. This study aims to determine the effect Locus Of Control, Organizational Commitment, Performance Auditor, and Turnover Intention on Deviant Behavior In Audit in Public Accounting Firm (KAP) in Bali. Method of determining the sample in this research is purposive sampling technique based on the consideration (judgment sampling). Respondents in this study amounted to 53 auditors around the KAP in Bali. This study tested using linear regression analysis using SPSS for windows 15:00. Based on the results of the analysis can be concluded that Locus Of Control and Turnover Intention positive and significant impact on Deviant Behavior In the audit, while variable Orginasasi Commitment and Performance Auditor negative Influential and signifinkan on Deviant Behavior In Audit.
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