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All Journal Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Journal of International Conference Proceedings Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
I Made Sudiartana, I Made
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Juara: Jurnal Riset Akuntansi

 1 
ANALISIS PERILAKU KONSULTAN PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK Sudiartana, I Made; Apriada, Kadek
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.43 KB)

Abstract

Current compliance issues are no less important because non-compliance will simultaneously lead to tax evasion efforts such as tax evasion and tax avoidance, which result in reduced tax deposits to the state treasury. The alternative that is often the choice for the Taxpayer is to use the services of tax consultants who can help the Taxpayer in exercising the rights and fulfill his obligations in the field of taxation, tax consultant is of course important in tax structure, because tax consultant is an extension of the Directorate General of Taxes in socializing issues taxation to Taxpayers. This study aims to determine the effect of tax consultant behavior to improve taxpayer compliance, which consists of: code of ethics, professionalism, machiavellian nature. The research was conducted at Tax Consultant Office (KKP) in Denpasar which registered at Ikatan Konsultan Pajak Indonesia (IKPI). Data collection was done by distributing questionnaires with sample number 97 Tax Consultant in Denpasar registered in IKPI Denpasar.Teknik data analysis used is the validity test and reliability; classical assumption test which includes normality test, heteroscedasticity test, and multicollinearity test, multiple linear regression analysis using SPSS 16for windows. Based on the results of the research discussed that the code of ethics has a positive effect on tax compliance, while professionalism, and the nature of machiavellisnot affect the compliance of Taxpayers.
PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY, PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Anggarini, Luh Putu Irma; Yuesti, Anik; Sudiartana, I Made
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.529 KB)

Abstract

Tax is a compulsory contribution to the state that is owed by an individual or an entity thatis compelling under the law, by not receiving direct compensation and being used for state needsfor the greatest prosperity of the people. This study aims to determine or reexamine the influenceof the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, andtax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.The sampling method in this study used accidental sampling method, with a total sampleof 100 respondents calculated using Slovin formula. The data analysis technique used is multiplelinear regression analysis techniques. The results of this study indicate that the awareness of taxpayersand taxation sanctions has a positive effect on individual taxpayer compliance at the EastDenpasar Tax Service Office which is indicated by the significance value of each variable which is0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatorycompliance personal tax at the Primary Tax Office in East Denpasar, with a significance value ofeach variable which is 0.363 and 0.529.
ANALISIS PERILAKU KONSULTAN PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK I Made Sudiartana; Kadek Apriada
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.114

Abstract

Current compliance issues are no less important because non-compliance will simultaneously lead to tax evasion efforts such as tax evasion and tax avoidance, which result in reduced tax deposits to the state treasury. The alternative that is often the choice for the Taxpayer is to use the services of tax consultants who can help the Taxpayer in exercising the rights and fulfill his obligations in the field of taxation, tax consultant is of course important in tax structure, because tax consultant is an extension of the Directorate General of Taxes in socializing issues taxation to Taxpayers. This study aims to determine the effect of tax consultant behavior to improve taxpayer compliance, which consists of: code of ethics, professionalism, machiavellian nature. The research was conducted at Tax Consultant Office (KKP) in Denpasar which registered at Ikatan Konsultan Pajak Indonesia (IKPI). Data collection was done by distributing questionnaires with sample number 97 Tax Consultant in Denpasar registered in IKPI Denpasar.Teknik data analysis used is the validity test and reliability; classical assumption test which includes normality test, heteroscedasticity test, and multicollinearity test, multiple linear regression analysis using SPSS 16for windows. Based on the results of the research discussed that the code of ethics has a positive effect on tax compliance, while professionalism, and the nature of machiavellisnot affect the compliance of Taxpayers.
PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY, PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Luh Putu Irma Anggarini; Anik Yuesti; I Made Sudiartana
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.302

Abstract

Tax is a compulsory contribution to the state that is owed by an individual or an entity thatis compelling under the law, by not receiving direct compensation and being used for state needsfor the greatest prosperity of the people. This study aims to determine or reexamine the influenceof the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, andtax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.The sampling method in this study used accidental sampling method, with a total sampleof 100 respondents calculated using Slovin formula. The data analysis technique used is multiplelinear regression analysis techniques. The results of this study indicate that the awareness of taxpayersand taxation sanctions has a positive effect on individual taxpayer compliance at the EastDenpasar Tax Service Office which is indicated by the significance value of each variable which is0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatorycompliance personal tax at the Primary Tax Office in East Denpasar, with a significance value ofeach variable which is 0.363 and 0.529.
Co-Authors Anggarini, Luh Putu Irma Anik Yuesti Budastra, I Nyoman I Nyoman Kusuma Adnyana Mahaputra Kadek Apriada, Kadek Luh Putu Irma Anggarini Ni Putu Nita Anggraini Ni Putu Yuria Mendra Ni Wayan Rustiarini