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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana
Putu Ery Setiawan
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN BADAN SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN Anak Agung Istri Shintia Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 13 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

Mengetahui penerapan tax review atas pajak penghasilan badan sebagai dasar pemenuhan kewajiban perpajakan pada PT AV tahun pajak 2013 merupakan tujuan dari penelitian ini. PT. AV yang merupakan perusahaan yang bergerak di bidang Resort merupakan objek dalam penelitian ini. Metode yang dipergunakan dalam pengumpulan data ini adalah dokumentasi dan wawancara.  Setelah diterapkan tax review atas PPh Badan menunjukkan PT.AV telah menjalankan kewajiban penyetoran dan pelaporan sesuai dengan ketentuan perpajakan. Namun, dalam perhitungan dan penyusunan SPT Tahunan Badan terdapat kesalahan dalam pembebanan biaya pada laporan laba rugi fiskal sehingga mengakibatkan pajak terutang perusahaan lebih kecil dari ketentuan.
Pengaruh Persepsi Kualitas Pelayanan, Pemahaman, Persepsi Sanksi Perpajakan, dan Lingkungan Terhadap Kepatuhan Wajib Pajak Putri Noviantari; Putu Ery Setiawan
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.p03

Abstract

Taxpayer compliance is important because most of state revenues come from tax revenues. Taxpayer compliance is the taxpayer's obedience to perform the required provisions or tax rules. Taxpayer compliance becomes a requirement for increased state revenues. Taxpayer compliance is an important factor because the system implements in taxation system Indonesia is self assessment system. The low compliance of taxpayers can lead to reduced receipts to the state treasury and hindering the running of government wheels because most of state expenditures are financed by tax revenues. This study focuses on taxpayer compliance non taxable entrepreneurs in Pratama Badung Selatan tax office. The purpose of this research is to know the influence of perception of service quality, understanding of taxpayer, perception of tax sanction, and environment of taxpayer on taxpayer compliance non taxable entrepreneur in Pratama Badung Selatan tax office. The number of samples used is as much as 100 respondents and determined by the slovin formula. Sample determination was done by incidental sampling method. Data collection was done by distributing questionnaires to respondents. Data analysis technique used is multiple linear regression. Based on the results of the analysis found that the perception of service quality, understanding of taxpayers, perceptions of tax sanctions, and environmental taxpayers have a positive and significant impact on taxpayer compliance. Keywords: Compliance, perception of service quality, understanding, perception of tax sanction, environment
Pengaruh Sistem Administrasi Perpajakan Modern dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Orang Pribadi Ni Luh Putu Dessy Surya Puspita Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 21 No 3 (2017)
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.2017.v21.i03.p05

Abstract

Modern tax administration is a process of renewal is a priority tax reform that includes the field of organizational structure, business processes and information technology and communications, human resource management and good governance as an effort to increase tax revenues through increased tax compliance.In addition to the system of tax administration, tax penalties is one of the factors that affect the level of tax compliance.The aim of this study was to determine the influence of modern tax administration system and tax penalties on the individual taxpayer compliance in KPP Pratama Badung Selatan.The samples used were 100 individual taxpayer with accidental sampling technique.The data analysis technique used is multiple linear regression analysis. The results show that there are positive influence of modern tax administration system and tax penalties on the individual taxpayer compliance in KPP Pratama Badung Selatan.
Pengaruh Kapitalisasi Pasar, Profitabilitas, dan Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility Ni Luh Ketut Windy Gangga Maha Putri; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 32 No 9 (2022)
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.2022.v32.i09.p13

Abstract

The environment in which the company operates must feel the positive impact of the company's existence. The purpose of this research is to examine the effect of market capitalization, profitability, and tax aggressiveness on CSR disclosure. Determination of the sample using purposive sampling technique with several conditions and obtained a number of 139 companies. The observational data obtained were 417 data from 2017 to 2019. The data analysis method used was multiple linear regression analysis. The results of the study found that there was no effect of tax aggressiveness on CSR disclosure. Market capitalization and profitability have a positive influence on CSR disclosure. Keywords: CSR Diclosure; Market Capitalization; Profitability; Tax Aggressiveness
Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM Ni Made Yastini; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 32 No 10 (2022)
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.2022.v32.i10.p03

Abstract

This study aims to analyze the effect of understanding tax regulations, socialization of taxation and tax rates on compliance with MSME taxpayers. The study used the method of distributing questionnaires. The research subject is MSME taxpayer compliance in Gianyar Regency. The research was conducted at KKP Pratama Gianyar, with a sample of 99 MSME taxpayers. Analysis of research data using multiple linear analysis. Research shows understanding of tax regulations, tax socialization, and tax rates have a positive influence on compliance with MSME taxpayers in Gianyar Regency. So it can be concluded that MSME taxpayers will comply if they understand tax regulations, there is tax socialization and fair tax rates for MSMEs. Keywords: Tax; MSME; Tax Regulation.
Pengetahuan Perpajakan, Pemahaman Peraturan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak E-Commerce Ni Putu Ana Kusuma Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p16

Abstract

The existence of E-commerce can help companies to expand market share at the national level and expand business across countries. This fact provides new opportunities for e-commerce as a tax object target. The research aims to examine the influence of tax knowledge, understanding of tax regulations, taxpayer awareness on E-commerce taxpayer compliance conducted in the South Denpasar area. The sampling method used purposive sampling method. The sample in this study is 159 e-commerce business people spread across South Denpasar. Data is processed using multiple linear regression. The results of the study show that knowledge of taxation, understanding of tax regulations, awareness of taxpayers has a positive effect on taxpayer compliance in E-commerce in South Denpasar. Keywords: Tax Knowledge; Understanding of Tax Regulations; Taxpayer Awareness; Taxpayer Compliance
Insentif Pajak, Pemahaman Perpajakan, Lingkungan Sosial, dan Kepatuhan WPOP UMKM Pada Pandemi Covid-19 Komang Devinta Riani Putri; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 34 No 2 (2024)
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.2024.v34.i02.p20

Abstract

Taxpayer compliance is the behavior of a taxpayer who complies with his tax obligations in accordance with the rules. The aim of this research is to examine the influence of tax incentives, understanding of taxation, and the social environment on MSME individual taxpayer compliance during the Covid-19 Pandemic at the East Denpasar Pratama Tax Service Office. The population in this research is all MSME individual taxpayers registered at KPP Pratama Denpasar Timur, amounting to 4,239 taxpayers. The sample used was 98 respondents and was determined using the Slovin formula. The method for determining the sample in this research is non-probability sampling, especially purposive sampling. The data analysis technique used is descriptive statistical analysis and partial least squares. Based on the research results, it shows that tax incentives, understanding of taxation and the social environment have a positive and significant influence on MSME individual taxpayer compliance during the Covid-19 Pandemic.
Sosialisasi, Kesadaran, Sanksi Pajak dan Kepatuhan WPOP UMKM Ni Putu Ika Wahyudiana Putri; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 34 No 6 (2024)
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.2024.v34.i06.p11

Abstract

This research aims to analyze individual taxpayers with micro, small and medium business ownership (MSME). This research focuses on empirically testing the effect of socialization, awareness, and tax sanctions on MSME WPOP compliance. All 5,809 MSME WPOPs in West Denpasar KPP Pratama will be the population in this research with a sample of 98 people. Purposive sampling technique was used in this researche with multiple linear regression analysis as a tool in conducting research testing. The findings show that tax socialization, taxpayer awareness, and tax sanctions have a positive effect on MSME WPOP compliance. It is hoped that this research will become a reference and consideration in policy making as an effort to increase taxpayer compliance
Kepemilikan Manajerial, Financial Distress, Ukuran Perusahaan dan Penghindaran Pajak Ni Luh Putu Ayu Kusumaning Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 34 No 4 (2024)
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.2024.v34.i04.p14

Abstract

Penghindaran pajak adalah upaya yang dilakukan Wajib Pajak untuk meminimalkan beban pajaknya dengan tidak melanggar peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi penghindaran pajak diantaranya kepemilikan manajerial, financial distress, dan ukuran perusahaan. Penelitian ini mengkaji perusahaan property dan real estate yang terdatar di Bursa Efek Indonesia periode 2015-2021. Penelitian ini menggunakan metode analisis regresi linear berganda dengan metode penentuan sampel menggunakan metode purposive sampling dan memperoleh sampel sebanyak 11 perusahaan. Hasil analisis menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak sedangkan kepemilikan manajerial dan financial distress tidak berpengaruh signifikan terhadap penghindaran pajak. Hasil penelitian ini dapat memberikan dukungan terhadap teori keagenan dan teori akuntansi positif serta menjadi bahan pertimbangan bagi pemerintah dan perusahaan terkait pemilihan kebijakan di bidang perpajakan.
Co-Authors A. A. Sri Intan Komala Dewi A.A. Gede Rai Karmanata Agus Suriambawa Anak Agung Istri Inten Febriyanti Anak Agung Istri Shintia Dewi Ayu Praditasari Cokorda Agung Meggy Megawangi Devi Yustri Yeni EKA ARDHANI SISDYANI I G. A. M. Agung Mas Andriani Pratiwi I Gede Beni Wirakusuma I Gede Darmayasa I Gede Riko Tama I Gede Rudi Juliantara I Kadek Agus Setiawan I Ketut Jati I Made Agus Riko Ariawan I Made Pande Dwiana Putra I Nyoman Wirya Sentanu I Putu Surya Astina I Wayan Pradnyantha Wirasedana Ida Ayu Ardina Natasya Ida Ayu Putri Ratnasari Ida Ayu Rosa Dewinta Kadek Juniati Putri Kadek Ricky Ardie Suprapta Ketut Gede Widhi Artha Komang Dessica Indriyanti Komang Devinta Riani Putri Laila Susanti Liana Fatni Suarningrat Lina Apsari Made Caesar Juliartha Nugraha Made Okvan Dwi Purwadi Made Wisnu Prawirasuta Muhammad Faris Naufal Ni Kadek Indah Amiliasari Ni Ketut Muliari Ni Luh Ketut Windy Gangga Maha Putri Ni Luh Putu Ayu Kusumaning Dewi Ni Luh Putu Dessy Surya Puspita Dewi Ni Made Artini Ni Made Sanca Sri Sundari Ni Made Yastini Ni Putu Ana Kusuma Dewi Ni Putu Ayu Indira Yuni Ni Putu Ika Wahyudiana Putri Ni Putu Novia Triana Dewi Ni Wayan Desi Antari Putri Noviantari Putu Aditya Pranata Putu Devi Ayu Utari Putu Laksmi Puspita Yanti Putu Nadiani Putri Utama Putu Nanda Bagus Kresna Yudha Sang Ayu Putu Syaninditha sherly layata Siti Ro'fah Ayuningsih Tia Rahma Yanti