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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Ketut Lely Aryani M
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Kesadaran, Kualitas Pelayanan, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Reklame Mirah Permatasari; Ni Ketut Lely Aryani M
E-Jurnal Akuntansi Vol 28 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.v28.i01.p29

Abstract

Public awareness to comply with taxation obligations play an important role in tax revenue revenue. This study is intended to determine whether taxpayer awareness, service quality, tax knowledge, and perceptions of tax sanctions have an effect on advertisement taxpayer compliance in the Regional Revenue Board of Badung Regency.. The method of determining the sample in this study using incidental sampling techniques with the number of respondents as many as 54 taxpayers. The data analysis technique used is multiple linear regression analysis. The effect of taxpayer awareness, service quality, tax knowledge and perceptions about tax sanctions on advertisement tax compulsory compliance of 98.3%. The effect of taxpayer awareness on advertisement taxpayer compliance is 1%. The effect of service quality on advertisement taxpayer compliance is 2.2%. Knowledge of taxation on advertisement taxpayer compliance is 4.8%. The influence of taxpayer perceptions about tax sanctions on advertisement taxpayer compliance is 92% . Keywords: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Tax Knowledge, Taxpayer Perception About Tax Sanctions.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, DUE PROFESSIONALISME CARE, AKUNTABILITAS, KECERDASAN SPIRITUAL PADA KUALITAS AUDIT Nyoman Tri Nurasta Amerthajaya; Ni Ketut Lely Aryani M
E-Jurnal Akuntansi Vol 17 No 2 (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

This study aims to determine the effect TABK , due professionalisme care , accountability , and spiritual intelligence on audit quality in BPK RI Representative Bali Province . The data collection is done by distributing questionnaires to all auditors in BPK RI Representative Bali Province as respondents using saturation sampling technique sampling . The analysis technique used is multiple linear regression . The results of multiple linear regression analysis by observing Adjusted R2 value , indicating that the variable quality of the audit can be explained by the variable TABK , due care professionalism , accountability and spiritual intelligence by 66 % . Testing the hypothesis with t statistical test showed that the variables TABK , due care professionalism , accountability , spiritual intelligence significant positive effect on audit quality , while the remaining 34 % is influenced by other variables not included in the model study.
Co-Authors Mirah Permatasari Nyoman Tri Nurasta Amerthajaya