This study aims to determine the relation between the application of transparency and accountability on village fund allocation management. The accountability applied as a way to incarnate better governance, from its planning, execution, reporting, and accountability. We uses primary data gained from questionaires and documentations. We analyze the data using descriptive statistics and tau kendall correlations. The result suggests that there are strong relations between apllication of transparency and accountability  toward the management of village funding.

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh penerapan pajak progresif kendaraan bermotor atas berlakunya Perda Nomor 8 Tahun 2016 terhadap kepatuhan wajib pajak. Pajak progresif kendaraan bermotor diberlakukan untuk meningkatkan pendapatan daerah Provinsi Bali. Pajak progresif dikenakan atas kepemilikan kendaraan bermotor roda empat maupun roda dua lebih dari satu berdasarkan kartu tanda penduduk. Populasi dalam penelitian ini adalah seluruh wajib pajak pemilik kendaraan bermotor yang dikenakan pajak progresif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner. Teknik analisis data menggunakan regresi linier sederhana. Penelitian ini membuktikan bahwa penerapan pajak progresif kendaraan bermotor atas berlakunya Perda Nomor 8 Tahun 2016 berpengaruh terhadap kepatuhanwajib pajak. Kata kunci: Pajak progresif, kepatuhan wajib pajak. ABSTRACTThis study aims to determine the effect of the implementation of vehicle progressive tax on the enactment of Regulation No. 8 of 2016 on taxpayer compliance. Motor vehicle progressive tax is applied to increase revenue of Bali Province. Progressive taxes are imposed on ownership of four-wheeled vehicles or two-wheelers more than one based on identity cards.The population in this study are all taxpayers of motor vehicle owners who are subject to progressive tax. Technique of data collecting done through spreading of questioners. Data analysis techniques use simple linear regression.This study proves that the implementation of motor vehicle progressive tax on the enactment of Regional Regulation No. 8 of 2016 affect taxpayer compliance. merupakan cikal bakal pemberian kewenanganpusat kepada daerah dalam bentuk Otonomi daerah. Dalam otonomi daerah, pemerintah daerah diberikan kewenangan untuk menggali, mengelola dan menggunakan sumber daya alam serta potensi lain yang terdapat di daerahnya masing-masing untuk mendukung pelaksanaan pemerintahan dan pembangunan.

Declining employee performance can be overcome in various ways that can be taken by providing motivation to increase commitment and pay more  attention to the work environment. The purpose of this study was to empirically examine the effect of work motivation, organizational commitment, and work environment on employee performance. The study was conducted at Furama Villas and Spa Ubud - Bali. The sample in this study were 42 house keeping department employees using the census method. The data analysis technique used is multiple regression. The results of the study namely work motivation has a positive and significant effect on performance. Organizational commitment has a positive and significant effect on performance. The work environment has a positive and significant effect on employee performance.