The article describes a new idea: the effect of top managers’ gender on tax compliance that is mediated by perceived tax burdens. This study also analyses the impact of perceived tax burdens on tax compliance as moderated by perceived corruption practices. Using data from the World Bank’s survey on 6,533 firms in the Association of Southeast Asian Nations countries and analyzing the data using a multiple regression analysis and Haye’s bootstrapping, the results confirm the mediating effect of perceived tax burdens on the effect of gender on tax compliance. The study also empirically shows that corruption strengthens the negative impact of perceived tax burdens on tax compliance. The contribution of this study is twofold. First, we fill in the research gap on the mediating role of perceived tax burdens and the moderating role of perceived corruption practices in the tax compliance context. Second, this study informs policymakers that they need to balance their gender equality policies with serious efforts to instill awareness on tax obligations and support anti-corruption institutions to prevent and crack down on corruption cases.

The objective of the article is to empirically examine the effects of three resource categories based on the resource-based view -represented by firm size, top manager's experience, and closeness to governments -on family firms tax aggressiveness in emerging countries. Research Design & Methods:The study used data from the World Bank's Productivity and the Investment Climate Survey that covers several issues, including taxation. The survey was held in 2006-2018. We use data from 19 848 family firms as our sample. Data is analysed with the Ordered Probit Model. Findings: The results of the analysis showed that family firms with resources of firm size, top manager's better experience, and closeness to government have the options to engage in greater tax aggressiveness than other family firms. Implications & Recommendations:The governments of emerging countries need to pay more attention to larger family firms and the firms led by more experienced top managers to enhance tax compliance because these firms potentially engage in greater level of tax aggressiveness. Contribution & Value Added: This study offers a better understanding of the tax aggressiveness of family firm that is relatively poorly understood in the literature with the resource-based view approach. Article type:research article

Penelitian ini didorong oleh masih adanya beberapa ketidakselarasan dokumen dalam proses perencanaan ktetap di Kota Salatiga. Oleh karena itu penelitian ini ditujukan untuk mendeskripsikan akuntabilitas proses perencanaan kebutuhan dan penganggaran asset tetap di Pemerintah Kota Salatiga. Pertanyaan yang mau di jawab yaitu bagaimana mekanisme perencanaan kebutuhan dan penganggaran asset tetap Kota Salatiga, dan apakah mekanisme akuntabilitas Pemerintah Kota Salatiga yang akuntabel. Penelitian ini adalah penelitian kualitatif dengan metode analisis data adalah deskriptif kualitatif.  Hasil penelitian menunjukkan bahwa mekanisme perencanaan kebutuhan dan penganggaran aset tetap Pemerintahan Kota Salatiga sudah melalui Renstra, Musrenbang, RKA SKPD, KUA PPAS, Nota Kesepakatan dan output terakhir berupa DPA SKPD. Sedangkan untuk mekanisme akuntabilitas perencanaan kebutuhan dan penganggaran aset tetap Pemerintah Kota Salatiga dapat dilihat dari pemenuhan dokumen berdasarkan Permendagri 19 tahun 2016 baik untuk perencanaan kebutuhan maupun penganggaran. Selain itu akuntabilitas berdasarkan perundang-undangan Pemerintah Kota Salatiga sudah menyesuaikan kebijakan dan perubahan amandemen.

Employer pension funds (EPFs) manage funds contributed by their members and sponsors with the ultimate goal of providing adequate pension benefits for beneficiaries upon retirement. The critical issue for EPFs is, therefore, their efficiency. This study aims to investigate Indonesian EPFs’ technical efficiency and its determinants using data from 38 EPFs actively operating in 2011–2017. By conceptualizing EPFs’ management processes as a network, this study employs the two-stage additive network data envelopment analysis (DEA) to measure the performance of EPFs based on their overall efficiency, operational efficiency, and investment efficiency. A regression analysis is then performed to examine the determinants of EPFs’ efficiency. The results reveal that investment efficiency is the main source of EPFs’ overall inefficiency, implying that more attention should be directed towards investment management when the EPFs seek to improve their overall performance. The regression analysis shows that size and ownership are the most significant factors that determine EPFs’ efficiency. Ownership positively correlates with both overall efficiency and investment efficiency, while size negatively affects investment efficiency. This study concludes that in order to improve their overall performance, EPFs need to make more efforts in investment management, while accounting for size and ownership as important determinants. This study provides a projection analysis model as a practical guidline for EPFs to improve their performance.

A B S T R A C T This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this Results of laboratory experiments show that there is a common measure bias in the manager before receiving explanatory feedback. Explanatory feedback method is supported as a strategy mitigation common measure bias in the evaluation of BSC. A B S T R A KPenelitian ini bertujuan untuk membuktikan adanya bias pengukuran umum dalam evaluasi Balanced Scorecard (BSC) dan menguji strategi balikan eksplanatori sebagai pemitigasi bias pengukuran umum. Upaya pemitigasian dampak bias pengukuran umum yang diusulkan dalam penelitian ini adalah memberikan pengetahuan dengan metoda balikan eksplanatori.Penelitian ini menggunakan desain eksperimen faktorial 2x2x2 antar-intra subject (betweenwithin subject) dengan 56 partisipan mahasiswa S1 Akuntansi yang sudah mengambil mata kuliah akuntansi manajemen. Pengujian hipotesis pertama dalam penelitan ini menggunakan independent t-test, dengan membandingkan pengukuran kinerja grup sebelum mendapatkan balikan eksplanatori. Pengujian hipotesis kedua menggunakan paired t-test dengan melihat pengukuran kinerja divisi sebelum dan sesudah mendapatkan balikan eksplanatori. Hasil eksperimen laboratorium menunjukkan bahwa terjadi bias pengukuran umum pada manajer sebelum menerima balikan eksplanatori. Metoda balikan eksplanatori didukung sebagai strategi pemitigasi bias pengukuran umum pada evaluasi BSC. PendahuluanBalanced Scorecard (BSC) menjadi salah satu alat pengukuran kinerja yang paling banyak digunakan oleh perusahaan, hal ini didukung oleh survei yang dilakukan oleh Rigby dan Bilodeau (2013). BSC tidak hanya digunakan sebagai alat pengukuran kinerja, tetapi juga digunakan sebagai alat untuk mengimplementasikan dan memonitor strategi perusahaan (Kaplan dan Norton 1996a;2001a;2001b).Penggunaan BSC harus meningkatkan pengambilan keputusan manajerial dengan menyelaraskan ukuran kinerja dengan tujuan dan strategi perusahaan dan unit bisnis perusahaan (Lipe dan Salterio 2000). Pengambilan keputusan manajer yang tepat akan berdampak pada evaluasi kinerja karyawan yang lebih akurat dan tepat terutama dalam mengalokasikan kompensasi. BSC terdiridari pengukuran umum yang merupakan ukuran yang sesuai dengan strategi perusahaan, dan pengukuran unik, yang merupakan ukuran yang dibuat sesuai dengan strategi divisi (Grevinga 2013).