This study seeks empirical data as to whether the audit opinion criteria have had a major influence on audit views on local government financial statements in Indonesia. Internal control system (ICS) deficiencies, noncompliance with laws and regulations, compliance with Government Accounting Standards (GAS), and BPK's recommendations are considered when forming an audit opinion. The deficiency in internal control is evaluated according to the number of findings in three categories: the number of weaknesses in the internal control structure, the deficiency in the controlling system of revenue and expenditure budget realisation, and the weakness in the accounting and reporting controlling system. The number of administrative finds and the ratio of administrative finding value to the overall value of expenditures for regional losses, projected regional losses, and revenue shortfall define conformity with Government Accounting Standards (GAS). The examination of the financial accounts of local governments for the 2019-2020 fiscal year.

e-SPPT is an online application for PBB-P2 (Rural and Urban Land and Building Taxes) which is used to register new data, mutations for combining tax objects, mutations for splitting tax objects, printing copies of SPPDT (Regional Tax Returns Payable), and data correction. There are not too many users of the e-SPPT application, so this study was conducted to measure the confidence of taxpayers in accepting the e-SPPT application. The model used in this study is the Technology Acceptance Model (TAM) with the addition of the trust variable. The data used are primary data obtained through distributing questionnaires to 180 respondents using e-SPPT in Samarinda City, where the implementation of the results of the research on the main respondents aged 35-45 years. The questionnaire was designed with a Likert scale of 1 to 5, namely 1 = strongly disagree, 2 = disagree, 3 = neutral, 4 = agree, 5 = strongly agree. The data were analyzed by multivariate linear regression using the AMOS program package. There are five variables used in this study, namely perceived usefulness, perceived ease of use, intention to use, application use, and trust. The results obtained are Perceived Usefulness and Perceived Ease of Use have a significant influence on Attitude Toward Using to use the e-SPPT application. The Attitude Toward Using variable has a significant effect on Behavioral Intention To Use, and the Trust variable has a significant influence on Perceived Usefulness, Perceived Ease of Use, and Behavior Intention to Use. This means that Trust affects the use of e-SPPT online services every day and in the future.

The COVID-19 pandemic is not only a health crisis of immense proportion, but it is also an imminent restructuring of the global economy. The impact of the COVID-19 pandemic is extensive and has presented enormous challenges to the world as a whole. A full economic recovery from the Covid-19 is unlikely. The governments must build resilience and lead in this time of crisis to a new phase "new normal" in the COVID-19 pandemic. The purpose of this research was to analysis of strategy implementation on land and building tax payment via gobills use GoPay (gojek) for improving public government performance in the Local Revenue Agency of Samarinda in new normal. This research used a case study qualitative method. The research was conducted by analysing the organization's internal and external environment, which was then incorporated into the SWOT Matrix (Strength, Weakness, Opportunity, Threat), Grand Strategy Matrix, and SPACE Matrix (Strategic Position and Action Evaluation). To collect data, this research used interview techniques, documentation, observation, and literature study.The result of this research showed that the strategy implementation on land and building tax payment via gobills (gojek) was effective and efficient towards achieving organizational goals in new normal. The result also showed that the factor of leadership was of most importance, leadership qualities of The Local Revenue Agency head were identified as the most critical and influential actor in improving organization performance because the leader has to adapt and manage the changes brought by the job, all the roles, responsibilities, and protect the health system of the employee with social distancing guidelines in new normal.