This research explained the relationship between Good Corporate Governance mechanism to company's value, and the extent disclosure of Corporate Social Responsibility as moderation variable. Hierarchical regression analysis was used to examine modernization impact in the relationship between dependent and independent variable. Sample gathering was undertaken from 2012 to 2014. Tobin's Q was used to assess the company's value. Whereas Good Corporate Governance mechanism that was proxy by the number of managerial ownership and institutional ownership quantity was taken from ownership scale existed in company financial report. Extent measurement of Corporate Social Responsibility expressing was carried out by calculating each company's CSR Index. This research used 44 samples of manufacturing companies meeting the criteria of purposive sampling. The testing of moderation effect and the main effect in the research was done using hierarchical regression analysis. The result showed that there were positive and significant relationship between GCG mechanism and company value, whereas between CSR extent disclosure and company value there was insignificant result. For examining the moderation impacts, CSR extent disclosure succeeded to moderate the relationship between managerial ownership and company value, but the extent of CSR expression did not succeed in moderating the relationship between institutional ownership and company value. ABSTRAKPenelitian ini menjelaskan hubungan antara mekanisme Good Corporate Governance, dengan nilai perusahaan, dan luas pengungkapan Corporate Social Responsibility sebagai variabel pemoderasi. Penelitian ini menggunakan analisis regresi hirarki untuk menguji efek moderasi dalam hubungan antara variabel dependen dan variabel independen. Pengambilan sampel dilakukan dari tahun 2012 sampai tahun 2014. Tobin's Q digunakan untuk mengukur nilai perusahaan. Sedangkan mekanisme GCG yang diproksikan dengan besarnya jumlah kepemilikan manajerial dan kepemilikan institusional diambil dari besar kepemilikan yang terdapat pada laporan keuangan perusahaan. Pengukuran luas pengungkapan CSR dilakukan dengan menghitung CSR Index masing-masing perusahaan. Penelitian ini menggunakan sampel sebanyak 44 perusahaan manufaktur yang memenuhi kriteria purposive sampling. Pengujian efek moderasi dan efek utama di riset dilakukan dengan menggunakan hierarchical regression analysis. Hasil dari penelitian ini menunjukkan bahwa terdapat hubungan yang positif dan signifikan antara mekanisme GCG dengan nilai perusahaan, sedangkan antara luas pengungkapan CSR dengan nilai perusahaan ditemukan hasil yang tidak signifikan. Untuk pengujian efek-efek moderasi, luas pengungkapan CSR berhasil memoderasi hubungan antara kepemilikan manajaerial dengan nilai perusahaan, namun luas pengungkapan CSR tidak berhasil memoderasi hubungan antara kepemilikan institusional dengan nilai perusahaan.

Purpose This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an ideal condition for taxpayers who meet tax regulations and report income accurately and honestly. However, the reality in Indonesia shows the voluntary compliance level to the community is still low. This is reflected in the amount of state tax revenue compared to gross domestic product. Design/methodology/approach The location of the study was conducted on taxpayers of micro small and medium enterprises in Bali Province. The type of data used in this study is quantitative data with primary data sources in the form of questionnaires to 100 business taxpayers. Data analysis uses multiple linear regression. Findings The results showed that money ethics (as a psychological dimension) and tax socialization (as a social dimension), did not significantly influence tax compliance. Karma phala (as a spiritual dimension) has a positive and significant effect on business taxpayers’ compliance. When an individual's behavior has reflected commitment in their religion philosophy, it is expected to be a control of deviant behavior and good behavior in taxation obligations. In the future, it will be able to prevent deviations from perversion and universal undesirable. Research limitations/implications Research is only limited to entrepreneurs who are in the micro small and medium business sector, so it is still lacking in representing the public opinions, especially business people in businesses whose scope is wider. In addition, the variables used in this study are still not maximized, one can add more variables, one of which is tax modernization. Originality/value Consideration of spirituality dimension use because it is part of individual character formation in attitude and behavior. The psychological and spiritual dimensions include the human behavior theories development that integrate aspects of spirituality to shape human behavior as a whole with a comprehensive perspective, especially religious philosophy through the enforcement of karma phala laws to realize compliance and fulfillment of tax obligations with full responsibility.

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Transparency is a challenge for public administration reforms for now and beyond towards modern and better governance. The economic crisis that occurred has led to a large erosion of public confidence in the effectiveness of government financial management. This study aims to analyze the key elements of local government transparency in new public governance. The research data was obtained through financial reports on local government websites. The sample selection technique used purposive judgment sampling and yielded a total of 262 local governments in Indonesia. The analytical method used is logistic regression analysis. The results showed that key elements, reflected by the local government size and local financial independence ratio, had a significant influence on the implementation of internet financial reporting, while audit opinions do not have a significant effect. This is due to changes in public perception of the quality of audit opinions provided by the Audit Board. This study emphasizes that local governments that receive a fair or unfair audit opinion cannot prove with certainty that the local government has performed good or poor financial management. Audit opinions obtained by local governments do not always facilitate the publication of financial statements on their official websites.