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Ni Nengah Lasmini
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jasafint@pnb.ac.id
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+62361-701981
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INDONESIA
Journal of Applied Sciences in Accounting, Finance, and Tax
Published by Politeknik Negeri Bali
ISSN : -     EISSN : 26552590     DOI : https://doi.org/10.31940/jasafint
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Sciences in Accounting, Finance, and Tax is a forum provided for researchers, both from universities, practitioners and the industrial world. The publication is a result of research, studies or ideas on Accounting, Finance, and Tax. JASAFINT is published with a focus and scope on issues on Accounting (Financial Accounting, Management Accounting, Public Accounting, Auditing, and Accounting Information Systems), Finance (Capital Market, Financial Statements Analysis, and Financing), and Tax (Income Tax, VAT, Tax Audit, and Tax Accounting).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 48 Documents
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Analysis of factors influencing the use of accounting information on SMEs in Badung Regency Rai Gina Artaningrum; Kadek Nita Sumiari; Ni Nengah Lasmini
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.29-37

Abstract

This study aims to analyze the level of education, business scale, accounting training, accounting knowledge, and the use of accounting information in micro, small, and medium enterprises in the Badung district. This research is quantitative in nature, and the data used consists of primary data obtained by distributing questionnaires to MSME actors in the Badung regency. The population of this study comprises all MSMEs registered in the Badung Regency who have paid their annual taxes, amounting to 3,350 MSMEs. The sample for this study was selected through simple random sampling, utilizing the Slovin formula. The results revealed that the level of education, accounting training, and accounting knowledge had a positive effect on the use of accounting information in micro, small, and medium enterprises in the Badung district. However, business scale exhibited a negative effect on the use of accounting information in micro, small, and medium enterprises in the Badung district.
The effects of Voluntary Disclosure Program (VDP) and tax sanctions on individual taxpayer compliance Sang Made Sandwi Putra; Wayan Hesadijaya Utthavi; Ketut Nurhayati
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 1 (2023): April 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i1.38-46

Abstract

Tax revenue has an important role in national development. The government continues to pursue various policies to improve taxpay-er compliance so that tax revenues can increase. One of the efforts made by the government is to pass the Law on the Harmonization of Tax Regulations. One of the programs contained in the law is the voluntary disclosure program (VDP). The purpose of this research is to find out the effect of the Voluntary Disclosure Program (VDP) and Tax Sanctions on Individual Taxpayer Compliance. The type of research applied in this study is quantitative research with a correlational approach. In this study, the population studied were individual taxpayers registered at KPP Pratama Badung Selatan, using purposive sampling techniques in sampling based on predetermined criteria and using the slovin formula, so as to get a sample of 100 respondents. The data used in this study was primary data using a likert scale of scores 1 to 4. The data analysis technique used in this study is multiple linear regression using the SPSS v.26.00 software program. The results of this research show that the voluntary disclosure program has a significant positive effect on taxpayer compliance, tax sanctions have a significant positive effect on taxpayer compliance, and the voluntary disclosure program and tax sanctions simultaneously have a significant effect on Taxpayers compliance.
Analysis of abnormal returns and trading volume activity before and after the announcement of the implementation of new normal Pande I Komang Juniantara; Ni Made Ayu Dwijayanti; Putu Adi Suprapto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 2 (2023): October 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i2.47-53

Abstract

The announcement of the New Normal implementation on June 1, 2020 is anticipated to serve as a pivotal moment poised to revitalize the previously sluggish Indonesian Capital Market during the COVID-19 Pandemic. The purpose of this study was to see whether there were differences in abnormal returns and trading volume activity between before and after the announcement of the implementation of the New Normal in Indonesia. This type of research is comparative quantitative research with an event study approach in hotel, restaurant and tourism companies. The population in this research is all company shares listed on the Indonesian capital market until 2020, totaling 711 company shares. The sample selection used purposive sampling, resulting in a research sample of 37 company shares. The observation period was carried out for 15 days, namely 7 days before, 7 days after, and 1 day of the New Normal event in Indonesia. The analysis technique uses Descriptive Statistics Test, Normality Test and Hypothesis Test. The results of the study show that there is no significant difference in abnormal returns and trading volume activity between before and after the announcement of the implementation of the New Normal in Indonesia. This proves that there is still information asymmetry between market participants regarding the announcement of the implementation of the New Normal in Indonesia which causes the market not to react to this event.
The role of tax socialization in tax digitalization and taxpayer awareness on individual taxpayer compliance Made Inatamayu Ardika; Nyoman Sentosa Hardika; Anak Agung Putri Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 2 (2023): October 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i2.61-68

Abstract

This study aims to assess the impact of tax digitalization and taxpayer awareness on the compliance of individual taxpayers, with tax socialization serving as a moderating factor. The research involves the analysis of primary data gathered from questionnaires distributed to 100 individual taxpayers registered at the Kantor Pelayanan Pajak (KPP) Denpasar Barat, utilizing probability sampling techniques for sample selection. The study employs the Partial Least Square (PLS) method through the SmartPLS 4 application to evaluate the variables. The findings of this investigation reveal that tax digitalization significantly enhances individual taxpayer compliance. Moreover, taxpayer awareness also exhibits a positive and substantial influence on individual taxpayer compliance. Notably, tax socialization is found to strengthen the connection between tax digitalization and individual taxpayer compliance. Furthermore, it moderates the relationship by mitigating the impact of taxpayer awareness on individual taxpayer compliance. What sets this study apart is its holistic approach: while previous research has often explored the isolated impacts of tax digitalization and taxpayer awareness on compliance, our study introduces the concept of "tax socialization" as a moderating variable. This novel inclusion delves into the mechanisms by which informing and educating taxpayers about tax-related matters can influence compliance within the digitalization context.
The influence of financial literacy and psychological factors on money market mutual fund investment decisions Muhammad Rayhan Indrastoto; Ratna Juwita
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 2 (2023): October 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i2.90-99

Abstract

Indonesia has experienced economic growth after the Covid-19 pandemic, which was accompanied by an increase in the number of first-time investors, especially the millennial and z generations. However, the lack of financial and psychological literacy of each investor, especially beginners who are not mature enough, will affect investment decisions that are not optimal. This study aims to examine the effect of financial literacy and psychological factors on money market mutual fund investment decisions. This research is a type of quantitative research. Methods of data collection by distributing questionnaires to 395 respondents who meet the criteria. The method used is Structural Equation Model - Partial Least Square. From the results of the study it was found that the T test on the independent variable Financial Literacy was 3,455 with a significance of 0.001, which means it has a significant effect on investment decisions, Emotion is 1,487 with a significance of 0.137, which means it does not have a significant effect on investment decisions, Social Interaction is 0.890 with a significance of 0.374, which means it is not significant effect on investment decisions, Considering The Past of 2.769 with a significance of 0.006, which means a significant effect on investment decisions. It is hoped that this research will provide insight to respondents that investment decisions can be measured using the level of financial literacy and psychological factors such as emotions, social interaction and considering the past.
The impact of tax information system on individual taxpayer compliance with Tri Hita Karana culture as moderating variable Putu Nadya Dewi Putri Pawitya; Nyoman Sentosa Hardika; Anak Agung Putri Suardani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 2 (2023): October 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i2.54-60

Abstract

The purpose of this study is to examine and quantify the impact of the Tri Hita Karana culture as a moderating variable on individual taxpayer compliance with the tax information system. In order to analyze secondary data, this research uses documentation and primary data obtained from the distribution of questionnaires to individual taxpayers who are enrolled at the Kantor Pelayanan Pajak Pratama Tabanan in order to get an Annual Notification Letter. Simple random sampling is used to determine the research sample using the probability sampling approach, yielding a sample of 100 distinct taxpayers. Using SmartPLS 3.3.9, the Partial Least Squares (PLS) approach is used in statistical testing to evaluate the hypothesis. The study's findings demonstrate that both the tax information system and Tri Hita Karana culture have a strong and positive impact on individual taxpayer compliance. This means that the more cultural values that guide the lives of individual taxpayers are embedded, the tendency is to increase taxpayer compliance. Additionally, Tri Hita Karana culture can act as a moderator by lessening the correlation between the two variables. Individual taxpayers do not realize that cultural values perceive important things in the use of a system, which can weaken the use of the system.
Implementation of e-Bupot Unifikasi for income tax article 23 at xyz apartment management agency Aninditha Hafsari Putri; Lia Ekowati
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 2 (2023): October 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i2.79-89

Abstract

XYZ Apartment Management Agency, a non-profit organization, relies on collecting Management Fees from Resident Association members to fund the management and maintenance of Strata Title buildings. In the process of managing these properties, the agency avails various services, necessitating the deduction of Income Tax Article 23. This study aims to examine the procedures involved in calculating, paying, and reporting Income Tax Article 23 and the implementation of the e-Bupot Unifikasi system at XYZ Apartment Management Agency. Data collected covers the period from April 2022 to April 2023. A descriptive qualitative analysis method was employed, involving data collection from XYZ Apartment Management Agency, followed by an assessment of compliance with relevant tax regulations. This method was chosen because this research wants to describe the conditions that would be observed in the field more specifically, transparently and in depth. The study reveals that the current process of calculating, paying, and reporting Income Tax Article 23, using the e-Bupot Unifikasi system at XYZ Apartment Management Agency, does not align with the prevailing tax regulations. This non-compliance impacts in the imposition of administrative sanctions in the form of interest and fines on the XYZ Apartment Management Agency.
Analysis of LKjIP performance measurement with the value for money concept at Bappeda Bali Province Ni Made Ari Dwi Anggraeni; I Dewa Made Mahayana; Paulus Subiyanto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 6 No. 2 (2023): October 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v6i2.69-78

Abstract

This study aims to measure the performance of Laporan Kinerja Instansi Pemerintah (LKjIP) with the concept of value for money at the Regional Development Planning Agency (Bappeda) of Bali Province. Performance measurement in the public sector is important to determine accountability and can improve the quality of public services. Government agencies that have carried out performance measurement need to report it in the form of LKjIP. To ensure that the performance achievements in LKjIP are correct, it is necessary to re-measure performance using the concept of value for money. Value for money is useful for checking whether the performance of the Bali Province Bappeda LKjIP in 2021 and 2022 has fulfilled the principles of economically, efficiently, and effectively. This research uses a qualitative method. Data collection was carried out by unstructured interviews and documentation in the form of LKjIP in 2021 and 2022. The analysis technique used is descriptive analysis technique by conducting a process of data collection, data reduction, data presentation, and conclusion drawing. The results showed that the performance of the Bappeda Bali Province LKjIP in 2021 and 2022 in terms of economy was categorized as economical, in terms of efficiency it was categorized as efficient, and in terms of effectiveness it was categorized as effective. This research is expected to provide a consideration for the government to pay more attention to performance in terms of economy, efficiency, and effectiveness. This is intended in achieving LKjIP performance not only in terms of the main performance indicators.

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