A Pandora Box Effect to State Asset Management Reform in DIY Yogyakarta

Mardiasmo, Diaswati; Barnes, Paul

doi:10.1007/978-3-319-09507-3_99

Cited by 119 publications

(166 citation statements)

References 38 publications

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“…Intention itself is a motivating factor that affects a person's behavior. Based on the tax regulations that taxes are coercive and indirect, this received a counter-achievement for taxpayers (Mardiasmo, 2009). Thus, the tax obligation must be obeyed by all communities.…”

Section: Conceptual Frameworkmentioning

confidence: 99%

The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance

Rahayu¹,

Setiawan²,

Troena³

et al. 2017

J. Account. Taxation

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The purpose of this study is to provide an insight into the government's need for sustainable socialization on the importance of paying taxes. This study also aims to analyze the taxpayer's awareness, whether it can mediate the knowledge and understanding of tax regulations on taxpayer compliance or not. The approach in this study is quantitative, with taxpayers as the respondents. The results show that knowledge and understanding of tax regulation and awareness of taxpayers simultaneously contribute to taxpayer compliance. Also, indirectly, knowledge and understanding of tax regulation in the society through the awareness of taxpayer do not have significant influence on tax compliance. Based on the questionnaire, the people have not fully mastered the tax administration using information technology and they have not fully realized the importance of paying taxes for the progress of the nation, due to the different demographic background. This study offers a new understanding and a better perspective of the influence of knowledge, understanding, and awareness of taxpayer compliance. The results will be useful for academics, communities, and governments as they are related to the subject of this study.

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Section: Conceptual Frameworkmentioning

confidence: 99%

The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance

Rahayu¹,

Setiawan²,

Troena³

et al. 2017

J. Account. Taxation

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“…Trust is an interpersonal relationship and the concept of a complex organization (Purnamasari, et al, (2016). According to Mardiasmo (2011) trust is a process of calculating (calculative process)between the costs incurred by the results obtained.…”

Section: Dimension Of Trustmentioning

confidence: 99%

Authority of Government in Trust and Compliance of Taxpayers: The Theory of Slippery Slope.

Hm¹

2019

IJAR

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“…Kemandirian suatu daerah dalam bidang keuangan dapat dilihat dari seberapa besar kontribusi pendapatan asli daerah terhadap pendapatan daerah tersebut. Menurut Mardiasmo (2016) menyatakan bahwa "dari segi pendapatan, kemampuan pemerintah daerah untuk meningkatkan kemampuan daerahnya masih belum signifikan. Bahkan masalah yang sering muncul adalah rendahnya kemampuan pemerintah daerah untuk menghasilkan prediksi pendapatan daerah yang akurat, sehingga belum dapat dipungut secara optimal".…”

unclassified

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Dan Dana Bantuan Pemerintah Terhadap Peningkatan Indeks Pembangunan Manusia

Ramadhani¹

2019

SLSI

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The purpose of this study is to identify and analyze whether Regional Original Income, Allocation Funds and government assistance can increase the human development index. The analytical method used is multiple regression by carrying out the classical assumption test method before collecting the best research model. The research sample was 15 districts / cities in Central Java Province. Human Development Index data was obtained from the Indonesian Central Statistics Agency. The results of this study concluded that Regional Original Revenue and Allocation Funds simultaneously influence the Human Development Index. The results are consistent with the research hypothesis. The results of partial hypothesis testing can be seen that there is a significant effect of variable local revenue and allocation funds to increase the index of human growth. ABSTRAKTujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis apakah Pendapatan Asli Daerah, Dana Alokasi dan bantuan pemerintah dapat meningkatkan indeks pembangunan manusia. Metode analisis yang digunakan adalah regresi berganda dengan melakukan metode uji asumsi klasik sebelum mengumpulkan model penelitian terbaik. Sampel penelitian adalah 15 kabupaten / kota di Provinsi Jawa Tengah. Data Indeks Pembangunan Manusia diperoleh dari Lembaga Pusat Statistik Indonesia. Hasil penelitian ini menyimpulkan bahwa Pendapatan Asli Daerah serta Dana Alokasi berpengaruh secara simultan terhadap Indeks Pembangunan Manusia. Hasilnya konsisten dengan hipotesis penelitian. Hasil uji hipotesis secara parsial dapat diketahui terdapat pengaruh yang signifikan variabel pendapatan asli daerah dan dana alokasi terhadap peningkatan indeks pertumbuhan manusia. PENDAHULUANReformasi pemerintahan yang disertai dengan keterbukaan sudah menjadi tuntutan di Indonesia. Hal ini menyebabkan semakin menguatnya tuntutan aspek transparansi dan akuntabilitas. Kedua aspek tersebut menjadi penting dalam pengelolaan pemerintah termasuk di bidang pengelolaan keuangan negara maupun daerah. Hal itulah yang mendorong terjadinya proses peralihan dari sistem dekonsentrasi ke sistem desentralisasi yang disebut dengan otonomi. Otonomi adalah pendelegasian urusan pemerintah pusat kepada pemerintah daerah yang bersifat operasional dalam rangka sistem birokrasi pemerintahan.

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A Pandora Box Effect to State Asset Management Reform in DIY Yogyakarta

Cited by 119 publications

References 38 publications

The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance

The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance

Authority of Government in Trust and Compliance of Taxpayers: The Theory of Slippery Slope.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Dan Dana Bantuan Pemerintah Terhadap Peningkatan Indeks Pembangunan Manusia

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