E-Jurnal Akuntansi
https://ojs.unud.ac.id/index.php/akuntansi
<h2>E-JURNAL AKUNTANSI (EJA)</h2> <p>E-Jurnal Akuntansi [<a title="e-ISSN 2302-8556" href="https://issn.brin.go.id/terbit/detail/1352700000" target="_blank">e-ISSN 2302-8556</a>] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the <a title="MOU" href="https://drive.google.com/open?id=1O5OXgpVwzR4D15GnGd18JYbDCgNDjYeN" target="_blank">Indonesian Accountant Association</a>, Bali Region </p> <p>E-Jurnal Akuntansi covered various of research approach, namely: quantitative, qualitative and mixed method. E-Jurnal Akuntansi focuses <span id="result_box" lang="en"><span title="Fokus JAI berkaitan pada berbagai tema dan topik serta aspek dari akuntansi dan investasi, termasuk (namun tidak terbatas) pada topik sebagai berikut:<br /> <br /> ">related</span></span> on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:</p> <ul> <li class="show"><span id="result_box" lang="en"><span title="ü Akuntansi Keuangan<br /> ">Financial Accounting</span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Akuntansi Keuangan<br /> ">Managerial Accounting<br></span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Akuntansi Sektor Publik<br /> ">Public Sector Accounting</span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Akuntansi dan Manajemen Keuangan Syariah<br /> ">Sharia Accounting</span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Auditing<br /> ">Auditing</span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Auditing<br /> ">Forensic Accounting<br></span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Akuntansi Keperilakuan (Termasuk Etika dan Profesionalisme)<br /> ">Behavioral Accounting (Including Ethics and Professionalism)<br></span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Kependidikan Akuntansi<br /> ">Accounting Education<br></span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Perpajakan<br /> ">Taxation<br></span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Pasar Modal dan Investasi<br /> ">Capital Markets and Investments<br></span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Perbankan dan asuransi<br /> ">Accounting for Banking and Insurance</span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Perbankan dan asuransi<br /> ">Accounting for SMEs<br></span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Sistem Informasi Akuntansi<br /> ">Accounting Information Systems & e-Commerce<br></span></span></li> <li class="show"><span id="result_box" lang="en"><span title="ü Sustainability Reporting">Environmental Accounting</span></span></li> <li class="show"><span lang="en"><span title="ü Sustainability Reporting">Accounting for Rural Credit Institutions </span></span></li> </ul> <p> </p>Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Regionen-USE-Jurnal Akuntansi2302-8556<p><a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p> Preferensi Investor di Sekitar Cum-Dividend Date Sebelum dan Saat Masa Pandemi Covid-19
https://ojs.unud.ac.id/index.php/akuntansi/article/view/82382
<p><em>This study aims to determine investor preferences around cum-dividend date before and during Covid-19 pandemic. The population in this study were companies registered in IDX30 before (2018-2019) and during pandemic (2020-July 2021). The data analysis technique used is paired sample t-test and independent sample t-test. The results showed that there was no significant difference in trading volume activity and bid-ask spread around the cum-dividend date before and during Covid-19 pandemic. However, it was found that there was a significant difference in trading volume activity before and after cum-dividend date before the pandemic. The results also show that investors preferences for dividends are more likely to be attracted</em> <em>during Covid-19 pandemic. Theoretical implications are able to support bird in the hand theory and tax differential theory, as well as practical implications can be taken into</em> <em>consideration for companies and stock investors.<br></em></p>Ni Putu Shanti MillawatiMade Gede Wirakusuma
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2024-02-232024-02-23342 Audit Fee Differences Between Pre And Post Covid-19 Pandemic
https://ojs.unud.ac.id/index.php/akuntansi/article/view/111961
<p><em>This research aims to determine the dynamics of audit fees at listed companies in Indonesia in the post-COVID-19 era. Specifically, this study examines whether there are significant differences in audit fees between the pre-pandemic and post-pandemic periods, taking into account various factors that might influence these fees. This research uses quantitative methods with a comparative approach to analyze differences in audit fees. This research focuses on a sample of public companies listed on the Indonesia Stock Exchange. The research results show that there is no statistically significant difference in audit fees between the pre-pandemic (2017–2019) and post-pandemic (2020–2021) periods. Audit fees did not differ before COVID-19 and after the pandemic due to auditors utilizing technology in carrying out audit procedures, rapid economic recovery, adaptive business strategies, and industry-specific impacts. This research is an empirical insight into the impact of COVID-19 on audit fees in Indonesia.</em></p>Muhammad Mukhlis
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2024-02-152024-02-15342 Pendeteksian Financial Statement Fraud Menggunakan Fraud Hexagon Theory Pada Perusahaan Telekomunikasi
https://ojs.unud.ac.id/index.php/akuntansi/article/view/101075
<p><em>This research aims to detect financial statement fraud using fraud hexagon theory. Testing was carried out at telecommunications companies listed on the Indonesia Stock Exchange during 2019-2021 during the Covid-19 pandemic. Sample selection was carried out using a purposive sampling technique. Data analysis uses panel data regression. Based on the results of the analysis, it shows that the variables financial target, change in auditor, frequent number of CEO's picture, and state-owned enterprises have a positive effect on financial statement fraud. Meanwhile, the variables financial stability, nature of industry, ineffective monitoring, and change of auditor have no effect on financial statement fraud. The implications of this research are for parties who need information regarding the opportunities for financial statement fraud to arise in telecommunications companies during the Covid-19 pandemic by considering the influencing factors</em></p>Ni Luh Ayu Linda Diana SariDodik AriyantoAulia Ayu Paramadina
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2024-01-122024-01-12342 Insentif PPh Final UMKM Terdampak Covid-19: Studi Kasus pada KPP Pratama Jakarta Tanah Abang Satu
https://ojs.unud.ac.id/index.php/akuntansi/article/view/106844
<p><em>The low realization of the utilization of the government-borne final income tax incentive policy for MSME taxpayers during the Covid-19 pandemic requires an evaluation of the implementation of this policy. This research aims to evaluate the policy based on the principle of tax collection: the four maxims. The study based on a mixed method with triangulation data of secondary tax incentive data, questionnaires with MSME taxpayers, and interviews with tax officers found that based on the perceptions of MSME taxpayers, the government-borne final income tax incentive policy fulfilled the principles of four maxim tax collection, with an approval level of more than 50% for each principle. The tax incentive data, on the other hand, shows that the utilization rate of this incentive is still relatively low, which was 27,95% in 2020 and 10,63% in 2021. The study also found that the level of MSME tax compliance to fulfill the tax incentive realization reports is not optimal. This is due to the limitation in technology digital literacy and supporting facilities. This research provides practical implications for the formulation of tax policies especially related to MSMEs in Indonesia.</em></p>Andita Meilia WijastutiSiti Nuryanah
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2024-02-092024-02-09342 Determinan Kepuasan Pengguna Software Akuntansi
https://ojs.unud.ac.id/index.php/akuntansi/article/view/102966
<p><em>The research aims to examine the influence of Accounting Information System (AIS) Quality, Perceived Usefulness, Perceived Ease of Use on Accounting Software User Satisfaction at PT. Sejahtera Indo Bali, with a sample of 42 people. By using multiple linear regression analysis, the research results prove that the quality of the accounting information system and perceived ease of use have a positive effect on accounting software user satisfaction, while perceived usefulness does not have a positive effect on accounting software user satisfaction. Apart from that, the Technology Acceptance Model (TAM) model is able to explain the factors that influence accounting software user satisfaction.</em></p>Luh De Leony AgustiniGede Juliarsa
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2024-02-232024-02-23342 Asset Misappropriations Fraud: A Bibliometric Study
https://ojs.unud.ac.id/index.php/akuntansi/article/view/104952
<p><em>This research aims to carry out bibliometric analysis of 71 international journal articles on the topic of Asset Misappropriations (AM). This study is important considering that there is a lot of research on fraud but there is no AM mapping based on the type of fraud and fraud per industry. This bibliometric study uses NVIVO software with three analyses: word cloud, fraud classification, and fraud classification based on industry. The results of the analysis show that the dominant types of fraud in AM studied are theft of inventory, theft of cash and skimming. The dominant types of industry studied are banks, government sector, and retail. The dominant fraud in the banking industry is cash larceny; The dominant fraud in the government sector industry is theft of inventory; and the dominant fraud in the retail industry is theft of inventory. This study contributes to increasing literacy for academics about AM and becomes a recommendation for future research; also contribute to practitioners in creating anti-fraud policies for companies and other organizations.</em></p>Nanang Setiawan
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2024-02-092024-02-09342 Analisis Pengaruh Faktor-Faktor Rasio Keuangan Terhadap Profitabilitas
https://ojs.unud.ac.id/index.php/akuntansi/article/view/96587
<p><em>The aim of this research is to identify factors that influence the profitability of Islamic commercial banks in Indonesia. The population of this research is Islamic commercial banks in Indonesia which are registered on the IDX for the 2018-2021 period. The sampling technique uses purposive sampling. The number of samples used was 10 Sharia Commercial Banks with an observation period of 4 years, the total research sample was 40 observations. The independent variables in this research are NPF, FDR, BOP, CAR and NOM, while the dependent variable is profitability which is proxied in ROA. The data analysis technique used is multiple linear regression. The research results show that the NPF and BOPO variables have a negative effect on profitability, while the FDR, CAR and NOM variables have a positive effect. The results of this research support signal theory, all variables provide signals on the profitability of Sharia Commercial Banks in Indonesia.</em></p> <p> </p>Henny Triyana Hasibuan
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2024-02-212024-02-21342 Efektivitas Penganggaran Berbasis Kinerja Studi Kasus pada Satuan Kerja X OJK
https://ojs.unud.ac.id/index.php/akuntansi/article/view/110981
<p><em>This research aims to evaluate the implementation of performance-based budgeting in work units at the Financial Services Authority (OJK) based on the classification of best practices in OECD countries that have implemented Performance-Based Budgeting (PBK) for decades. Further evaluation of the implementation of PBK in work unit This research was carried out by analyzing regulatory documents and then confirmed with the real conditions of PBK at OJK through interviews with officials and staff who are authorized and competent in implementing budgeting at OJK. Interviews were conducted over a period of 2 (two) stages, namely in October and November 2023. The research results show that OJK is at level 2 of the PBK classification for OECD countries, namely Performance-Informed Budgeting. At the Performance-Informed Budgeting level, where most OECD countries are located, budget implementation has been linked to performance information. Furthermore, evaluation of each factor resulted in a fairly good level of effectiveness for the goal orientation factor and human resources factor, but a low level of effectiveness for the Information Technology factor. Several obstacles were also identified from the interview results, including the long budget preparation time and process, insufficient number of human resources and inadequate information systems. The research also provides several recommendations to increase the effectiveness of PBK implementation.</em></p>Adinda Tisalita PermataSinta SintaHilda Rossieta
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2024-02-092024-02-09342 Sikap, Lingkungan Keluarga, Pengetahuan Investasi, dan Niat Mahasiswa Berinvestasi Saham
https://ojs.unud.ac.id/index.php/akuntansi/article/view/89346
<p><em>Investment is the placement of a certain amount of funds in the present to obtain profits in the future. In fact, currently only a small percentage of students intend to invest. The aim of this research is to provide empirical evidence regarding the influence of attitudes, family environment, and investment knowledge on students' intentions to invest in shares. The three independent variables are derived from the theory of planned behavior. This research is located at Udayana University. This research uses quantitative methods. Sampling used a purposive sampling method which obtained 154 samples from the research population, namely students at the Faculty of Economics and Business, Udayana University. Data was collected through distributing questionnaires. The analysis technique used is multiple linear regression. The results of data analysis show that attitude, family environment, and investment knowledge have a positive effect on students' intention to invest in shares.</em></p>Ni Luh Putu Karisma JuliantiDewa Gede Wirama
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2024-02-232024-02-23342 Analisis Pengungkapan Sustainable Development Goals dan Tata Kelola Perusahaan di Perusahaan Financial Technology
https://ojs.unud.ac.id/index.php/akuntansi/article/view/108449
<p><em>The study aims to investigate the impact of Sustainable Development Goals (SDGs) Disclosure and Corporate Governance on the performance of FinTech companies in Indonesia. The sample used was four FinTech companies on the Indonesia Stock Exchange (IDX) that published sustainability reports in 2020-2022. The sample testing used the multiple regression method as the results showed that the disclosure of SDGs had a negative impact on company performance in the short term because the shift to sustainability practices required significant initial investment. In addition, corporate governance does not have a significant effect on firm performance in the short term due to fluctuations in Tobin’s Q value due to the COVID-19 pandemic and lack of investor confidence in corporate governance disclosures.</em></p>Iwan SuhardjoMeiliana MeilianaMeiviana MeivianaFanny DeristaVivian FredericaRiris Sulistiyowati
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2024-01-312024-01-31342 Mekanisme Good Corporate Governance, Sustainability Report, dan Kinerja Keuangan Perusahaan
https://ojs.unud.ac.id/index.php/akuntansi/article/view/100341
<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p><em>The research was conducted to determine the relationship between good corporate governance mechanisms and sustainability reports on company financial performance. Research data collection was carried out on companies that were registered on the Indonesia Stock Exchange (BEI) in the 2018-2021 research period with a population of all companies in the raw goods and energy sectors. There were 18 companies that published sustainability reports and annual reports during this period. Samples were taken from 13 companies with 38 observation samples through purposive sampling. Multiple linear regression analysis is used as a data analysis technique. The results of research observations produce good corporate governance with proxies for the board of directors and managerial ownership, and sustainability reports have a positive influence on company performance. Meanwhile, good corporate governance as a proxy for the audit committee and institutional ownership has no effect on company performance.</em></p> </div> </div> </div>Luh Gde Pasek Puspa DewiI Gusti Ayu Made Asri Dwija Putri
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2024-01-272024-01-27342 Tingkat Utang Yang Dikontrol Ukuran Perusahaan dan Penghindaran Pajak
https://ojs.unud.ac.id/index.php/akuntansi/article/view/112730
<p><em>In Indonesia, revenues from the tax sector have the largest proportion, but companies often try to avoid or reduce tax obligations cleverly and legally due to various motivations. This research is an extension of research conducted by Wardan & Nurharjanti (2019) using the primary and non-primary consumer goods sectors as research objects, profitability as a moderating variable and company size as a control variable, and using the ETR (Effective Tax Rate) proxy. The population used in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX from 2020 to 2022, with a total of 168 company samples using the purposive sampling method and processed with the help of SPSS 25. This research shows that the level of debt has a positive effect on tax avoidance and after controlling for company size, there is a positive and significant relationship (getting stronger) between the level of debt and the tax avoidance variable.</em></p>Karina Yulia HermawatiNurhastuty Kesumo Wardhani
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2024-02-152024-02-15342 Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Moralitas Individu, dan Kecenderungan Kecurangan Akuntansi
https://ojs.unud.ac.id/index.php/akuntansi/article/view/84128
<p><em>The purpose of this research is to analyze the influence of the effectiveness of internal control, compliance with accounting rules, and individual morality on the tendency for accounting fraud. The data collection method was carried out by distributing questionnaires in the form of a Google Form. This research was conducted at the Denpasar City Public Works and Spatial Planning Department. The population in this study was the entire financial sub-section of the Public Works and Spatial Planning Department of Denpasar City, totaling 60 people. The data analysis technique used is multiple linear regression analysis. The results of this research state that internal control has a negative effect on the tendency for accounting fraud. Compliance with accounting rules has a negative effect on the tendency for accounting fraud. Individual morality has a negative effect on the tendency for accounting fraud.</em></p>Made Ayu Rhetria Sashikirana ParamithaI Gusti Ayu Nyoman Budiasih
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2024-02-232024-02-23342 Tingkat Keseriusan Pelanggaran, Efek Pengamat, dan Niat Whistleblowing
https://ojs.unud.ac.id/index.php/akuntansi/article/view/112319
<p><em>Currently, fraud is still an organizational problem. Therefore, it is necessary to implement a whistleblowing policy as a prevention effort. This research aims to analyze the relationship between the seriousness of the violation and the observer's effect on the intention to whistleblowing, as well as analyzing the influence of the seriousness of the violation on the influence of the observer's effect on the intention to whistleblowing. This research used a 2x2 between-subjects factorial design involving 118 participants from undergraduate Accounting students, Faculty of Economics and Business, Andalas University. The research results show that there are differences in whistleblowing intentions between high and low levels of violation seriousness, as well as in the presence and absence of observer effects. The seriousness of the violation can increase the intention to carry out whistleblowing, while the observer effect can reduce the intention to carry out whistleblowing. In addition, this research succeeded in proving that the seriousness of the violation can moderate the influence of the observer effect on the intention to carry out whistleblowing. It is hoped that the results of this research will enrich the literature and become consideration for organizations in determining whistleblowing policies.</em></p>Ashya FadillahFauzan Misra
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2024-02-152024-02-15342 Efektivitas Sistem Informasi Akuntansi, Kemampuan Teknis Pengguna, dan Penggunaan Teknologi Informasi pada Kinerja Karyawan
https://ojs.unud.ac.id/index.php/akuntansi/article/view/99156
<p><em>The aim of this research is to empirically prove the influence of the effectiveness of accounting information systems, users' technical abilities and the use of information technology on employee performance. This research was conducted at 16 KSU units in Susut District. The population in this study was 74 people, with the sample determination method using purposive sampling so that a sample of 52 samples was obtained. Data collection was carried out using interview methods, questionnaires with a 5-point Likert Scale, and observation using data analysis techniques, namely multiple linear regression analysis with the help of SPSS version 25 software. The results of this research show that the effectiveness of the accounting information system, the user's technical abilities and the use of information technology have an influence positive and significant on employee performance.</em></p>Ni Kadek ListianiI Ketut Yadnyana
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2024-02-232024-02-23342 Komite Audit, Ukuran Perusahaan, Rasio Keuangan, dan Audit Lag
https://ojs.unud.ac.id/index.php/akuntansi/article/view/112458
<p><em>The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies looking at the factors that influence ARL have shown conflicting results so this research is urgent to confirm the results of previous research. This research aims to analyze the influence of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX throughout the 2020-2022 period. The data used is secondary data through the results of annual financial reports. The sample was selected using a purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression using the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this research suggest that the OJK should review the deadline for presenting financial reports regarding monitoring of companies registered on the IDX and protection of investors in the Indonesian capital market.</em></p> <p> </p>Christina VinellaAminah AminahAfrizal NilwanTina Miniawati Virgawenda
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2024-02-152024-02-15342 Ukuran Perusahaan, Intensitas Modal, Financial Distress, dan Penghindaran Pajak
https://ojs.unud.ac.id/index.php/akuntansi/article/view/103530
<p><em>Tax avoidance measures are often used to reduce legal tax payments. The problem of tax avoidance is an important matter, because tax avoidance can have a negative impact on the country. This research aims to determine the influence of company size, capital intensity and financial distress on tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The sample in this study was 85 companies with a total of 255 observations in three years. This research uses analytical techniques, namely descriptive statistical analysis and multiple linear regression analysis. The research results show that company size, capital intensity and financial distress have a positive and significant effect on tax avoidance.</em></p>Anak Agung Ayu Nopi GayatriI Gusti Ayu Eka Damayanthi
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2024-02-232024-02-23342 Financial Distress dan Kompleksitas Operasi pada Waktu Publikasi Laporan Keuangan dengan Reputasi KAP sebagai Pemoderasi
https://ojs.unud.ac.id/index.php/akuntansi/article/view/101898
<p><em>This research aims to examine the influence of financial distress and operational complexity on the time of publication of financial reports with the KAP's reputation as a moderator. This research was carried out at consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2021. The number of observation objects was 148 which were selected using the purposive sampling method. The data analysis technique used is Moderated Regression Analysis (MRA) which shows the results that financial distress has a positive effect on the time of publication of financial reports, operational complexity has no effect on the time of publication of financial reports, the KAP's reputation is unable to moderate the influence of financial distress and operational complexity at the time of publication. financial statements.</em></p>Putu Isma Suyanti WirantiniNi Ketut Rasmini
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2024-02-232024-02-23342 Biaya Pendidikan, Motivasi, dan Minat Mahasiswa Mengikuti PPAk di Masa Pandemi Covid-19
https://ojs.unud.ac.id/index.php/akuntansi/article/view/83253
<p><em>In the era of globalization, professional education is very necessary, especially for the younger generation who will compete with foreign workers as a result of the existence of the Asean Economic Community (AEC), which causes competition to become increasingly fierce. Various things can be done to improve one's quality, one of which is by taking Professional Accounting Education as an effort to produce professional accountant graduates by standardizing the quality of accountants in Indonesia. The aim of this research is to obtain empirical evidence of the influence of education costs, economic motivation and social motivation on students' intentions to take accounting professional education. The population of this research is all accounting study program students at the Faculty of Economics and Business, Udayana University Class of 2018, totaling 235 people. Samples were collected using probability sampling techniques. The total sample was 148 people. Data was collected using a questionnaire. Multiple linear regression analysis was used to analyze research data. The findings show that educational costs, economic motivation and social motivation have a positive influence on students' intentions to pursue Accounting Professional Education.</em></p>Intan Nanda GeyminaNi Putu Sri Harta Mimba
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2024-02-232024-02-23342 Insentif Pajak, Pemahaman Perpajakan, Lingkungan Sosial, dan Kepatuhan WPOP UMKM Pada Pandemi Covid-19
https://ojs.unud.ac.id/index.php/akuntansi/article/view/85132
<p><em>Taxpayer compliance is the behavior of a taxpayer who complies with his tax obligations in accordance with the rules. The aim of this research is to examine the influence of tax incentives, understanding of taxation, and the social environment on MSME individual taxpayer compliance during the Covid-19 Pandemic at the East Denpasar Pratama Tax Service Office. The population in this research is all MSME individual taxpayers registered at KPP Pratama Denpasar Timur, amounting to 4,239 taxpayers. The sample used was 98 respondents and was determined using the Slovin formula. The method for determining the sample in this research is non-probability sampling, especially purposive sampling. The data analysis technique used is descriptive statistical analysis and partial least squares. Based on the research results, it shows that tax incentives, understanding of taxation and the social environment have a positive and significant influence on MSME individual taxpayer compliance during the Covid-19 Pandemic.</em></p>Komang Devinta Riani PutriPutu Ery Setiawan
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2024-02-232024-02-23342