PERHITUNGAN PAJAK PROGRESIF KENDARAAN BERMOTOR DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH

The research aims to find out the progressive tax calculation mechanism for motor vehicles. The subject of this research is the office of UPTD Tax Service and the regional levy of Bali Province in Bueleleng district and the object of progressive tax calculation mechanism of motor vehicles in Uapaya increase regional revenue. Methods of data collection with documentation and observation methods are further analyzed with quantitative descriptive analysis techniques. Results of this study showed that the calculation mechanism of the motor vehicle Progressive tax in the office of UPTD Tax Service and Levy of Bali Province in Bueleleng district, in conducting tax taxpayer payment requires progressive tax calculation mechanism of vehicle Bermootor. Based on research results there are barriers to note that is lack of understanding of the mechanism of progressive tax calculation. The solution given to the constraints is to disseminate to the taxpayer regarding the mechanism of progressive tax calculation in tax payments

The Effect Of Emotional Spiritual Quotient (ESQ) To Ethical Behavior In Accounting Profession With Tri Hita Karana Culture’s As A Moderating Variable

This study examined the effect of Emotional Spiritual Quotient (ESQ) to ethical behavior in the accounting profession culture of Tri Hita Karana (THK) as a moderating variable. Location of the study was conducted in Bali by selecting the accounting profession, both educators accountants, public accountants, as well as the public sector accountants as respondents. This research design using survey method with a questionnaire to 42 respondents. The data analysis that used was MRA (Moderated Regression Analysis). Results of this study declare that variable Emotional Spiritual Quotient (ESQ) significantly influence the ethical behavior of the accounting profession. As well as cultural variables Tri Hita Karana (THK) ESQ moderating influence on the ethical behavior of the accounting profession. Keywords: Emotional Spiritual Quotient, Tri Hita Karana, the accounting profession, ethical behavio

PENGARUH BUDAYA UNIVERSITAS TERHADAP KINERJA MAHASISWA AKUNTANSI DENGAN KREATIVITAS SEBAGAI VARIABEL MODERASI (STUDI PADA MAHASISWA AKUNTANSI DI PERGURUAN TINGGI SE-KABUPATEN BULELENG)

This research aimed to examine the influence of university culture on student performance with creativity variable as moderator. This research used survey method with questionnaire; the number of sample is 200 accounting students in North Bali, sampling technique used in this research is purposive sampling. Test of analysis used a simple regression test method and MRA (Moderated Regression Analysis). The results of this research indicate that the university culture has an effect on the performance of accounting students, and the variables of creativity moderate the influence of the university culture on student performance. Keywords: University culture; performance; creativit

Culture of Tri Hita Karana as Moderating Effect of Locus of Control on the Performance of Internal Auditor (Studies in the Office of the Provincial Inspectorate in Bali)

This study aimed to examine the effect of Locus of Control affects the performance of the internal auditors and the Tri Hita Karana culture as a moderating variable on the influence of locus of control on the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali. The study population is the entire internal auditors on five (5) Office of the Inspector in Bali (Klungkung, Karangasem, Gianyar, Bangli and Buleleng). Sample technique used was purposive sampling with certain criteria, namely the internal auditor's work a minimum of one year. The research design used in this study is a survey method by distributing questionnaires. Data were analyzed using multiple linear regression and moderated regression analysis. The results showed that locus of control affects the performance of the internal auditors, whereas locus of control moderated the Tri Hita Karana culture affect the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali Keywords: Locus of Control, Culture of Tri Hita Karana, Internal audito

Proactive fraud audit, whistleblowing and cultural implementation of tri hita karana for fraud prevention

Purpose: Fraud prevention is required in managing village funds because the government distributes village funds with the aim of building the village economy so that the need for supervision and management of village funds must be proactive and transparent. This study aims to examine the proactive fraud audit, whistleblowing and tri hita karana culture variables for fraud prevention in village fund management. Design/Methodology/Approach: The study used a survey method with a personally administered questionnaire and multiple linear regression methodology with ordinary least squares on a sample of 88 villages in Bali Province. Findings: The results of this study are proactive fraud audit and tri hita karana culture that significantly influence fraud prevention in village fund management, while the whistleblowing variable does not show a significant influence on village fund management fraud prevention. Practical Implication: The village’s government is required to manage the village’s funds and formulate budgets according to the rule of the central government with the principles of honesty, transparency and accountability by knowing that all the flows of funds from the government are susceptible to fraud, so it needs to be protected by various systems and local cultures that exist in each region. Originality/Value: The research was conducted in a way to conclude that the public must know the practice of fraud related to village’s funds carried out by individuals in the management of village. In this case public can consider the management of village funds any time it has the chance to do so.peer-reviewe

Determinants of Factors that Affect Accounting Fraud in Local Government Financial Management

This study aims to determine the effect of internal control systems, compliance with human resource regulations and competencies on accounting fraud in the regional financial management of the Gianyar Regency in Indonesia. The research method uses quantitative and data analysis techniques, including multiple regression and analysis of a questionnaire answered by the staff of the regional work unit in Gianyar Regency. Sampling in this study uses Non-Probability sampling with a Purposive Sampling technique, while the number of research samples is 144 questionnaires. The results of the study suggest that the internal control system has a negative effect on accounting fraud, regulatory compliance also negatively affects accounting fraud, and human resource competence has a negative effect on accounting fraud in the Regional Work Unit in Gianyar Regency

PERAN LINGKUNGAN, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MAHASISWA PENGARUHNYA TERHADAP KEPUTUSAN MAHASISWA BERKARIR DI BIDANG PERPAJAKAN

This research was aimed to determine the effect of the role of environment, job market consideration, and student perception of career choices in the field of taxation. The type of research conducted was quantitative research. The population of this research was undergraduate students of accounting department of Ganesha University of Education. The method used to determine the sample was the purposive sampling method. The data were collected by distributing questionnaires to 375 respondents. The data analysis technique used was multiple regression analysis. The results of this research indicated that the role of family environment, campus environment, job market consideration and student perception have a positive impact either individually or together influenced the choice of career in the field of taxation

HABITUALISASI SEBAGAI MODEL PENDIDIKAN ANTIKORUPSI DI LINGKUNGAN KELUARGA

Lembaga Perkreditan Desa (LPD) is a financial institution owned by villagers in Bali. This financial institutions have showed success in improving the community’s economy for its ability in combining a modern organization and social capital belonged to Balinese. This is demonstrated by the strong internal control structure of LPD supported by villages’ regulations such as awig awig and perarem. However, this unification is not always successful. There is also an LPD which went bankrupt due to corruption by its management. This condition resulted the emergence of alternative thought that fighting corruption should be done through anti-corruption education in the family. By reflecting on the bankruptcy of LPD Desa Pakraman Bontihing, Kubutambahan district, Buleleng, Bali, this article will outline the ideas that focus on educational efforts in the family to create an anti-corruption generation. This is very important because the family is the first and main center of education for the establishment of noble characters, including the character of anti-corruption. Achievement of this goal requires a model of education, such as habitualization conducted by the children with the guidance and supervision of their parents