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All Journal E-Jurnal Akuntansi Universitas Udayana E-Jurnal Manajemen Universitas Udayana
I Wayan Gde Wahyu Purna Anggara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pemahaman Kode Etik Akuntan, Love of Money, Religiusitas, Equity Sensitivity Pada Persepsi Etis Mahasiswa Akuntansi Laksmi Devi; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p10

Abstract

The research was conducted with the aim of knowing the effect of understanding the accounting profession's code of ethics, love of money, religiosity and equity sensitivity on the ethical perceptions of accounting students. The population in the study were undergraduate students of the accounting study program class of 2018 at the University in Bali with a total of 2,220 people. The sample in this study were 138 people using the probability sampling technique, namely the random sampling method. Data analysis technique used in multiple linear regression research. The results showed that understanding of the accounting profession's code of ethics, religiosity, and equity sensitivity had a positive effect on accounting students' ethical perceptions. Meanwhile, the love of money has a negative effect on ethical perceptions of accounting students. Keywords: The Accounting Profession’s Code Of Ethics; Love Of Money; Religiosity; Equity Sensitivity; Ethical Perception Of Accounting Students.
PENGARUH SANKSI, RAZIA LAPANGAN DAN PROGRAM E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN SUMBAWA BARAT Ni Kadek Surya Adnyani; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Manajemen Vol 12 No 4 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2023.v12.i04.p02

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sanksi, razia lapangan dan program E-SAMSAT terhadap kepatuhan wajib pajak kendaraan bermotor yang berada di kabupaten Sumbawa barat. Populasi dalam penelitian ini adalah wajib pajak kendaraan bermotor yang menggunakan E-SAMSAT dan terdaftar di kantor SAMSAT Taliwang Kabupaten Sumbawa Barat dengan jumlah sampel 100 orang wajib pajak. Teknik analisi data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan pengumpulan data menggunakan kuesioner. Berdasarkan hasil penelitian menunjukan bahwa sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor, razia lapangan berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor, dan program E-SAMSAT berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor. Kata kunci: Sanksi; Razia Lapangan; e-SAMSAT; Kepatuhan Wajib Pajak.
Co-Authors Laksmi Devi Ni Kadek Surya Adnyani