Penelitian ini bertujuan untuk menguji peran Tri Kaya Parisudha sebagai perwujudan aspek etika berbasis kearifan lokal dalam mempengaruhi perilaku kepatuhan perpajakan wajib pajak di wilayah Provinsi Bali dalam kerangka Teori Perilaku Terencana (Theory of Planned Behavior). Penelitian dilakukan dengan metode survei melalui penyebaran kuesioner kepada wajib pajak orang pribadi pada 8 (delapan) wilayah kantor pelayanan pajak (KPP) se-Provinsi Bali. Data yang diperoleh selanjutnya dianalisis secara kuantitatif menggunakan metode statistik berbasis Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa norma subjektif berpengaruh terhadap niat berperilaku patuh, pengendali perilaku kepatuhan perpajakan persepsian dan niat berperilaku patuh berpengaruh terhadap perilaku kepatuhan wajib pajak dan nilai Tri Kaya Parisudha berpengaruh terhadap niat berperilaku patuh.

This study aims to examine the elements of fraud diamond theory based on local wisdom on fraud behavior. This research was conducted in all universities in Buleleng Regency, Bali. This research uses a quantitative method by using 40 finance department employees in all universities in Buleleng Regency as respondents. The results of this study are that before moderating variable Tri Kaya Parisudha presents, all independent variables namely pressure, opportunity, rationalization and capacity have positive effect on fraud behavior. But after entering the moderating variable, pressure and capacity have a negative effect while opportunity and rationalization values are decreasing.

The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples. The result of this research found that taxpayer trust level on tax authority has a positive and significant influence on taxpayer willingness to pay their tax, while tax authority’s power in watching over taxation process does not affect voluntary taxpayer compliance in paying tax. The highest voluntary taxpayer compliance rate is shown by the taxpayer with high trust in tax authority and has strong tax authority. On the other hand, the lowest voluntary taxpayer compliance rate is shown by the taxpayer with low trust on tax authority and have weak tax authority. In summary, this research supported the slippery slope theory and is hoped to be able to strengthen the relevance of slippery slope theory in explaining taxpayer compliance attitude.

Mental health has become a big problem in Indonesia. Adolescents are a category that is prone to stress, and is often handled inappropriately by themselves, relatives, or parents. Stress is still considered a trivial matter for most Indonesians. In fact, stress is one of the triggers for various kinds of physical and psychological ailments. The lack of interesting reading for teenagers about stress makes this phenomenon still difficult to get the first treatment before it continues to an undesirable stage. The purpose of this design is to create an illustrated book that discusses stress information with the content as simple as possible and attractive so that it is easily understood by adolescents. This design uses themethod design thinking in order to get the right problem-solving solution in designing the work. There are two media in the design, namely primary media, illustrated books, information about stress and secondary media, namely x-banners and merchandise. By designing this illustration book, it is hoped that it can become a new media choice as informative reading about stress.

No abstract