Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p17
Nina Yustina, Zaki Baridwan
E-Samsat is one of the implementations of e-government which is intended to provide convenience for the public in carrying out tax obligations, especially paying motor vehicle taxes. This study aims to examine and analyze the determinants of interest in using the e-samsat system for motor vehicle taxpayers in Denpasar City using the UTAUT theory approach. Two personal factors, namely self-efficacy in using the web system and perceptions of security control, are also added as constructs that influence the intention to use the e-samsat system. A total of 400 respondents were collected using a questionnaire survey method with purposive sampling technique. Data analysis used the linear regression method with the SPSS version 25 application. The results showed that the variable effort expectations, performance expectations, self-efficacy in using the web system and perceptions of security control had a positive effect on the intention to use e-samsat. However, social influence was not found as a construct that had an effect on the intention to use e-samsat. Keywords: E-government; E-Samsat; UTAUT; Intention to Use System
{"title":"Determinan Minat Keprilakuan Pengguna E-Samsat di Kota Denpasar dengan Pendekatan UTAUT","authors":"Nina Yustina, Zaki Baridwan","doi":"10.24843/eja.2023.v33.i03.p17","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p17","url":null,"abstract":"E-Samsat is one of the implementations of e-government which is intended to provide convenience for the public in carrying out tax obligations, especially paying motor vehicle taxes. This study aims to examine and analyze the determinants of interest in using the e-samsat system for motor vehicle taxpayers in Denpasar City using the UTAUT theory approach. Two personal factors, namely self-efficacy in using the web system and perceptions of security control, are also added as constructs that influence the intention to use the e-samsat system. A total of 400 respondents were collected using a questionnaire survey method with purposive sampling technique. Data analysis used the linear regression method with the SPSS version 25 application. The results showed that the variable effort expectations, performance expectations, self-efficacy in using the web system and perceptions of security control had a positive effect on the intention to use e-samsat. However, social influence was not found as a construct that had an effect on the intention to use e-samsat. \u0000Keywords: E-government; E-Samsat; UTAUT; Intention to Use System","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42823007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p15
Shelly Oktaviani, Poniman Poniman
The research objective is to understand the effect of Audit Quality, Audit Fee and Company Size on Audit Delay. It is known that the study population totaled 37 food and beverage subsector manufacturing companies which were declared registered on the IDX for the 2017-2021 period. In determining the sample, namely by purposive sampling which then obtained 10 companies. Data collection techniques using documentation techniques. The hypothesis test analysis used is multiple linear analysis. The test results from the t test show Audit Quality with Firm Size whose existence has no effect on audit delay, while audit fees do. This research can provide timely financial information for external parties who need it. Keywords: Quality Audit; Audit Fee; Firm Size; Audit Delay
{"title":"Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Audit pada Perusahaan Publik di Indonesia","authors":"Shelly Oktaviani, Poniman Poniman","doi":"10.24843/eja.2023.v33.i03.p15","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p15","url":null,"abstract":"The research objective is to understand the effect of Audit Quality, Audit Fee and Company Size on Audit Delay. It is known that the study population totaled 37 food and beverage subsector manufacturing companies which were declared registered on the IDX for the 2017-2021 period. In determining the sample, namely by purposive sampling which then obtained 10 companies. Data collection techniques using documentation techniques. The hypothesis test analysis used is multiple linear analysis. The test results from the t test show Audit Quality with Firm Size whose existence has no effect on audit delay, while audit fees do. This research can provide timely financial information for external parties who need it. \u0000Keywords: Quality Audit; Audit Fee; Firm Size; Audit Delay","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47978087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p10
Rifki Abdul Malik, Nurdiana Mulyatini, Dendy Syaiful Akbar, Tri Septiani Rizkia
This study aims to analyze the effect of using e-filling on individual taxpayer compliance by including the role of digital tax socialization to strengthen the relationship between the two. The new contribution of this research is to combine literature e-filling, digital tax outreach, and individual taxpayer compliance which were previously examined separately. The primary data for this study came from a questionnaire given to 100 individual taxpayers at KPP Pratama Ciamis. Purposive sampling was used to select the sample for this study. The Partial Least Square method and the SmartPLS tool are used to test the research variables. The results of the study show that e-filling has a positive effect on individual taxpayer compliance. The next result is that digital tax socialization is not significant in strengthening the positive effect of e-filling on individual taxpayer compliance. The practical contribution in this study is by finding that digital tax socialization directly has a positive relationship with individual taxpayer compliance. The results of our study support the commitment of various countries to carry out tax reform in a modern direction. Keywords: E-filling; Digital Tax Socialization; Individual Taxpayer Compliance; Tax Authorities
{"title":"How Digital Tax Socialization Moderates E-Filling Against Individual Taxpayer Compliance","authors":"Rifki Abdul Malik, Nurdiana Mulyatini, Dendy Syaiful Akbar, Tri Septiani Rizkia","doi":"10.24843/eja.2023.v33.i03.p10","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p10","url":null,"abstract":"This study aims to analyze the effect of using e-filling on individual taxpayer compliance by including the role of digital tax socialization to strengthen the relationship between the two. The new contribution of this research is to combine literature e-filling, digital tax outreach, and individual taxpayer compliance which were previously examined separately. The primary data for this study came from a questionnaire given to 100 individual taxpayers at KPP Pratama Ciamis. Purposive sampling was used to select the sample for this study. The Partial Least Square method and the SmartPLS tool are used to test the research variables. The results of the study show that e-filling has a positive effect on individual taxpayer compliance. The next result is that digital tax socialization is not significant in strengthening the positive effect of e-filling on individual taxpayer compliance. The practical contribution in this study is by finding that digital tax socialization directly has a positive relationship with individual taxpayer compliance. The results of our study support the commitment of various countries to carry out tax reform in a modern direction. \u0000Keywords: E-filling; Digital Tax Socialization; Individual Taxpayer Compliance; Tax Authorities","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49534182","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p04
Dewa Ayu Tri Wahyuni, M. G. Wirakusuma
The study aims to examine differences in abnormal returns and stock trading volumes before and after stock split announcements in the period before and during the COVID-19 pandemic. The number of samples in this study were 47 companies selected by purposive sampling techniques. Data collection uses nonpartisan observation methods by accessing www.idx.co.id and yahoofinance.com sites. The data was analyzed using the Wilcoxon Signed Rank Test. The results showed that there was no difference abnormal return before and after the stock split announcement in the period before the COVID-19 pandemic, there was no difference in abnormal return before and after the stock split announcement during the COVID-19 pandemic, there was a difference in stock trading volume before and after the stock split announcement in the period before the COVID-19 pandemic, there was a difference in stock trading volume before and after the stock split during the COVID-19 pandemic. Keywords: Stock Split; Abnormal Return; TVA; COVID-19 Pandemic
{"title":"Reaksi Pasar atas Pengumuman Stock Split Sebelum dan Selama Pandemi COVID-19","authors":"Dewa Ayu Tri Wahyuni, M. G. Wirakusuma","doi":"10.24843/eja.2023.v33.i03.p04","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p04","url":null,"abstract":"The study aims to examine differences in abnormal returns and stock trading volumes before and after stock split announcements in the period before and during the COVID-19 pandemic. The number of samples in this study were 47 companies selected by purposive sampling techniques. Data collection uses nonpartisan observation methods by accessing www.idx.co.id and yahoofinance.com sites. The data was analyzed using the Wilcoxon Signed Rank Test. The results showed that there was no difference abnormal return before and after the stock split announcement in the period before the COVID-19 pandemic, there was no difference in abnormal return before and after the stock split announcement during the COVID-19 pandemic, there was a difference in stock trading volume before and after the stock split announcement in the period before the COVID-19 pandemic, there was a difference in stock trading volume before and after the stock split during the COVID-19 pandemic. \u0000Keywords: Stock Split; Abnormal Return; TVA; COVID-19 Pandemic","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41617211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p06
I. Utami, Ni Putu Sri Harta Mimba
Audit quality is a measure of quality carried out by auditors who are in accordance with auditing standards and quality control systems. The auditor must have adequate audit quality so as to reduce the dissonance that occurs between management and shareholders. There are several factors that affect audit quality, namely time budget pressure, audit tenure, company size and auditor specialization. The purpose of this study was to empirically examine the effect of time budget pressure, audit tenure, company size and auditor specialization on audit quality in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies using purposive sampling technique. The data analysis technique used in this study is logistic regression analysis. The results of the study show that time budget pressure and auditor specialization have no effect on audit quality. Meanwhile, audit tenure and firm size have a negative and significant effect on audit quality. Keywords: Time Budget Pressure; Audit Tenure; Company Size; Auditor Specialization; Audit Quality
{"title":"Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit","authors":"I. Utami, Ni Putu Sri Harta Mimba","doi":"10.24843/eja.2023.v33.i03.p06","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p06","url":null,"abstract":"Audit quality is a measure of quality carried out by auditors who are in accordance with auditing standards and quality control systems. The auditor must have adequate audit quality so as to reduce the dissonance that occurs between management and shareholders. There are several factors that affect audit quality, namely time budget pressure, audit tenure, company size and auditor specialization. The purpose of this study was to empirically examine the effect of time budget pressure, audit tenure, company size and auditor specialization on audit quality in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies using purposive sampling technique. The data analysis technique used in this study is logistic regression analysis. The results of the study show that time budget pressure and auditor specialization have no effect on audit quality. Meanwhile, audit tenure and firm size have a negative and significant effect on audit quality. \u0000Keywords: Time Budget Pressure; Audit Tenure; Company Size; Auditor Specialization; Audit Quality","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42505767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p02
I. A. A. Mahadewi, I. Budiasih
This study aims to examine the effect of institutional ownership and foreign ownership on CSR disclosure. Communicating CSR information can be done by disclosing CSR. The research was conducted at service companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange (IDX). The research population is 67 companies. Determining the number of samples using purposive sampling technique with three criteria and then obtained 32 samples. Data were analyzed using multiple linear regression analysis. The results show that institutional ownership has a positive effect on CSR disclosure, while foreign ownership has a negative effect on CSR disclosure. The results of this study can theoretically confirm agency theory and corporate governance. Keywords: Corporate Social Responsibility; Institutional Ownership; Foreign Ownership
{"title":"Kepemilikan Institusional, Kepemilikan Asing dan Pengungkapan Corporate Social Responsibility","authors":"I. A. A. Mahadewi, I. Budiasih","doi":"10.24843/eja.2023.v33.i03.p02","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p02","url":null,"abstract":"This study aims to examine the effect of institutional ownership and foreign ownership on CSR disclosure. Communicating CSR information can be done by disclosing CSR. The research was conducted at service companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange (IDX). The research population is 67 companies. Determining the number of samples using purposive sampling technique with three criteria and then obtained 32 samples. Data were analyzed using multiple linear regression analysis. The results show that institutional ownership has a positive effect on CSR disclosure, while foreign ownership has a negative effect on CSR disclosure. The results of this study can theoretically confirm agency theory and corporate governance. \u0000Keywords: Corporate Social Responsibility; Institutional Ownership; Foreign Ownership","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":"292 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41290534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p11
Ni Putu Budiadnyani, I. Arlita
The challenge faced by banks as financial institutions is the financial performance report in which the public will choose a bank with better financial performance because the risks faced will be smaller. This study aims to examine the effect of capital adequacy on profitability and to test the ability of credit risk as a moderating variable. The number of samples analyzed was 376 samples in the form of quarterly financial reports from Rural Banks (BPR) in Badung Regency, Bali Province. The sampling technique in this study is the nonprobability sampling method with a purposive sampling technique with the criteria of a credit bank that has published quarterly published financial reports periodically for the 2020-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that capital adequacy has a positive effect on profitability. However, credit risk is unable to moderate the effect of capital adequacy on profitability. Keywords: Capital Adequacy; Credit Risk; Profitability
{"title":"Risiko Kredit sebagai Pemoderasi Pengaruh Kecukupan Modal pada Profitabilitas dalam Masa Pandemi Covid-19","authors":"Ni Putu Budiadnyani, I. Arlita","doi":"10.24843/eja.2023.v33.i03.p11","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p11","url":null,"abstract":"The challenge faced by banks as financial institutions is the financial performance report in which the public will choose a bank with better financial performance because the risks faced will be smaller. This study aims to examine the effect of capital adequacy on profitability and to test the ability of credit risk as a moderating variable. The number of samples analyzed was 376 samples in the form of quarterly financial reports from Rural Banks (BPR) in Badung Regency, Bali Province. The sampling technique in this study is the nonprobability sampling method with a purposive sampling technique with the criteria of a credit bank that has published quarterly published financial reports periodically for the 2020-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that capital adequacy has a positive effect on profitability. However, credit risk is unable to moderate the effect of capital adequacy on profitability. \u0000Keywords: Capital Adequacy; Credit Risk; Profitability","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49479895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p19
N. Pratiwi, Ni Ketut Rasmini
This study aims to provide empirical evidence on the effect of earnings per share and dividend per share on stock prices. This research was conducted at coal issuers listed on the Indonesia Stock Exchange (IDX). A total of 36 samples were taken, using a non-probability sampling technique using a purposive sampling technique. Data was collected using non-participant observation. The analysis technique used is multiple linear analysis techniques. The results of the study stated that earnings per share and dividend per share had a positive effect on the share prices of coal issuers listed on the IDX for the 2018-2020 period. Keywords: Stock Price; Earning Per Share; Dividend Per Share; Coal Company
{"title":"Earning Per Share, Dividend Per Share dan Harga Saham Perusahaan Batu Bara","authors":"N. Pratiwi, Ni Ketut Rasmini","doi":"10.24843/eja.2023.v33.i03.p19","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p19","url":null,"abstract":"This study aims to provide empirical evidence on the effect of earnings per share and dividend per share on stock prices. This research was conducted at coal issuers listed on the Indonesia Stock Exchange (IDX). A total of 36 samples were taken, using a non-probability sampling technique using a purposive sampling technique. Data was collected using non-participant observation. The analysis technique used is multiple linear analysis techniques. The results of the study stated that earnings per share and dividend per share had a positive effect on the share prices of coal issuers listed on the IDX for the 2018-2020 period. \u0000Keywords: Stock Price; Earning Per Share; Dividend Per Share; Coal Company","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47120018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-26DOI: 10.24843/eja.2023.v33.i03.p16
Indira Karima Umaroe, H. Hamidah
The board of directors as a strategic decision maker can influence corporate sustainability disclosures. The purpose of this study was to determine the effect of the education and work experience of directors in developed countries on sustainability disclosure. The research sample consisted of 64 companies listed on the IDX for the 2017-2021 period. Multiple linear regression in STATA software is used to analyze the data. The results of the analysis prove that the education and work experience of boards of directors in developed countries have a positive effect on corporate sustainability disclosures in Indonesia. The Board of Directors has integrated values regarding sustainability into itself. The novelty of this study is to differentiate the samples based on their disclosure, comprehensive or core options. This research provides practical implications for companies to pay attention to the background of directors in order to realize better sustainability disclosures. Keywords: Director’s Education; Director’s Working Experience; Sustainability Disclosures; Upper-Echelon Theory
{"title":"Pendidikan dan Pengalaman Kerja Dewan Direksi di Negara Maju terhadap Pengungkapan Keberlanjutan","authors":"Indira Karima Umaroe, H. Hamidah","doi":"10.24843/eja.2023.v33.i03.p16","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i03.p16","url":null,"abstract":"The board of directors as a strategic decision maker can influence corporate sustainability disclosures. The purpose of this study was to determine the effect of the education and work experience of directors in developed countries on sustainability disclosure. The research sample consisted of 64 companies listed on the IDX for the 2017-2021 period. Multiple linear regression in STATA software is used to analyze the data. The results of the analysis prove that the education and work experience of boards of directors in developed countries have a positive effect on corporate sustainability disclosures in Indonesia. The Board of Directors has integrated values regarding sustainability into itself. The novelty of this study is to differentiate the samples based on their disclosure, comprehensive or core options. This research provides practical implications for companies to pay attention to the background of directors in order to realize better sustainability disclosures. \u0000Keywords: Director’s Education; Director’s Working Experience; Sustainability Disclosures; Upper-Echelon Theory","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47264720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p17
Ni Nengah Lasmini, Made Ayu Jayanti Prita Utami, Putu Okta Priyana
The low knowledge of tax administration in one of the fast boat MSMEs has an impact on several things, including MSME compliance in paying taxes, the accuracy of tax calculations, and the timeliness of tax reporting. This study aims to analyze the effectiveness of tax training as measured by the indicators of reaction, learning, behaviors, organizational results, and cost effectiveness. The method used in this research is descriptive method with a qualitative approach, this research is a field research, involving sixteen (16) informants. Data collection techniques used include observation, interviews, documentation with data analysis techniques, data reduction, data presentation, drawing conclusions and data verification. The results of this study, the training method used is a case study in the form of technical guidance in order to solve real problems related to PPh in fast boat SMEs. Tax training for fast boat SMEs has been effective so that it is expected to contribute to increasing taxpayer compliance which has implications for state revenue. Keywords: Effectiveness; Competency Improvement; MSME taxation; Tax Compliance
{"title":"Efektivitas Pelatihan Perpajakan pada UMKM Fast Boat: Sebagai Upaya Peningkatan Kompetensi dan Kepatuhan Wajib Pajak","authors":"Ni Nengah Lasmini, Made Ayu Jayanti Prita Utami, Putu Okta Priyana","doi":"10.24843/eja.2023.v33.i02.p17","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p17","url":null,"abstract":"The low knowledge of tax administration in one of the fast boat MSMEs has an impact on several things, including MSME compliance in paying taxes, the accuracy of tax calculations, and the timeliness of tax reporting. This study aims to analyze the effectiveness of tax training as measured by the indicators of reaction, learning, behaviors, organizational results, and cost effectiveness. The method used in this research is descriptive method with a qualitative approach, this research is a field research, involving sixteen (16) informants. Data collection techniques used include observation, interviews, documentation with data analysis techniques, data reduction, data presentation, drawing conclusions and data verification. The results of this study, the training method used is a case study in the form of technical guidance in order to solve real problems related to PPh in fast boat SMEs. Tax training for fast boat SMEs has been effective so that it is expected to contribute to increasing taxpayer compliance which has implications for state revenue. \u0000Keywords: Effectiveness; Competency Improvement; MSME taxation; Tax Compliance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42095139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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