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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kabar Masyarakat
I Made Dwi Sumba Wirawan
Universitas Warmadewa
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peningkatan Daya Saing Objek Wisata Berbasis Komunitas Melalui Pemanfaatan Social Media Marketing dan Analisis Akuntansi Perpajakan di Desa Bongkasa Provinsi Bali I Wayan Chandra Adyatma; I Putu Gede Satria Wiraharja; I Made Dwi Sumba Wirawan
Jurnal Kabar Masyarakat Vol. 1 No. 4 (2023): November : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v1i4.1025

Abstract

Tourism Village is one of the popular forms of tourist destinations developed in the Bali Province. Bongkasa Tourism Village, located in the Abiansemal District of Badung Regency, generates income from small and medium-sized businesses, villa accommodations, restaurants, and cafes. There are two main issues in the development of the community-based tourism village in Bongkasa Village, Badung Regency: 1. The underutilization of social media and digital marketing in promoting tourist attractions in Bongkasa Village, Badung Regency. 2. Some tourism-related businesses in Bongkasa Village are not operating professionally, lacking proper accounting and tax compliance for their operations.To address these issues, community engagement is necessary with the tourism-aware group in Bongkasa Village, focusing on the theme of "Enhancing the competitiveness of community-based tourist attractions through social media marketing and tax accounting analysis in Bongkasa Village, Abiansemal District, Badung Regency, Bali Province." The community engagement aims to improve the professionalism of businesses and raise awareness among potential tourists about the cultural potential in Bongkasa Village, Abiansemal District, Badung Regency, Bali Province. The expected outcomes of this engagement include progress reports, journal publications, video documentation of the community engagement activities, online media publications, intellectual property rights for published articles, community's ability to use social media for efficient marketing, and their ability to maintain basic accounting records of business transactions.
Mekanisme Kualitas Audit dan Implementasi CSR dalam Mengurangi Tax Aggressive I Made Dwi Sumba Wirawan; I Made Dwi Harmana
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023): IN PRESS
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.5112

Abstract

Penghasilan negara yang paling dominan bersumber dari pajak. Agresivitas pajak merupakan upaya yang dilakukan perusahaan guna menekan beban pajak yang perlu mereka bayarkan. Pemerintah menganggap pajak sebagai sumber pendanaan pembangunan yang sangat penting. Di sisi lain, dunia usaha justru memandang pajak sebagai beban yang dapat mengurangi keuntungannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas audit dan corporate social responsibility (CSR) terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2020 – 2022. Jenis metode penelitian yang digunakan ini ialah metode kuantitatif dengan purposive sampling yang digunakan sebagai metode penentuan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan pada penelitian ini. Hasil dari penelitian ini menunjukkan bahwa baik kualitas audit tidak berpengaruh terhadap agresivitas pajak, sedangkan Corporate Social Responsibility (CSR) berpengaruh negatif terhadap agresivitas pajak.
Co-Authors I Made Dwi Harmana I Putu Gede Satria Wiraharja I Wayan Chandra Adyatma