Mohamad Indra Nata Wijaya icebgc, Tengku Ezni Balqiah icebgc
Introduced in 2008, blockchain technology has experienced rapid development, in its development many digital assets have been created in the form of cryptocurrencies (cryptocurrency). For some people, crypto assets are the most modern solution and alternative for carrying out transactions on the blockchain. This study aims to determine how Behavioral Intention in Conducting Cryptocurrency Transactions. The model used is Structural Equation Modeling (SEM) with 228 data respondents spread throughout Indonesia. The results of this study indicate that the Facilitating Condition, Perceived Risk and Trust variables have a significant direct influence on the Behavioral Intention in Conducting Cryptocurrency Transaction variables while the Effort Expectancy, Hedonic Motivation, Performance Expectancy, Price Value, and Social Influence does not have a significant direct effect on the Behavioral Intention in Conducting Cryptocurrency Transaction variables and for the Performance Expectancy and Price Value variables it is not able to provide a stimulus to Effort Expectancy, Hedonic Motivation, Performance Expectancy, and Perceived Risk on the Behavioral Intention in Conducting Cryptocurrency Transaction variables. Keywords: Crypto Assets; Intentions; Investments; Platform X; Transactions
Budget Realization Report is a report that describes the realization of income, expenditure and financing for a period. Financial performance is a performance measure that uses financial indicators. This study aims to assess the financial performance of the North Sumatra Province Environmental Service Government Office for the 2018-2021 period by using the analysis of the Revenue Budget Variance Analysis, the Decentralization Degree Ratio, the Effectiveness Ratio of Regional Original Revenue, the Regional Expenditure Efficiency Ratio, and the Regional Expenditure Harmony Ratio. This research method uses a quantitative descriptive approach. The analysis method is carried out by assessing or measuring local government financial performance which is measured based on: Income Variance Analysis, Decentralization Degree Ratio, Regional Expenditure Efficiency Ratio, Effectiveness Ratio of Regional Original Revenue, Regional Expenditure Harmony Ratio. The results of research on financial performance at the North Sumatra Province Environmental Service show that 1) Realization of the revenue budget in 2021 is unfavorable but is good if viewed from the whole during the 2018-2021 period. 2) from the Decentralization Degree, showing a ratio of 100%, it can be concluded that the ratio is classified as very good. 3) Regional Expenditure Financial Performance with an average percentage ratio of 90.15% which is on a less efficient interval scale. 4) The PAD Effectiveness Ratio is said to be effective with an average percentage ratio of 120.43% which is included in the very Effective criteria. 5) Shopping Harmony can be concluded that the average percentage ratio is 83,02%.
Globalization has quickly transformed the economy and society, marked by the rapid integration of data and information, supply chains, and increasingly huge use of technology. The research aims to analyze the level of intention to use blockchain in Indonesia, especially the My-T Wallet developed by Tokoin using the Extended Technology Acceptance Model (TAM) approach. The research modifies the TAM by adding other variables that play an essential role in making decisions about using blockchain. The target population is that the respondents at least know about blockchain developments, in this case, My-T Wallet from Tokoin. The research obtains as many as 103 respondents who fill out the questionnaire through the purposive sampling technique. The data are collected through online surveys and analyzed using the Structural Equation Model (SEM) approach with the SmartPLS software. The findings highlight that the perception of the usefulness of the My-T Wallet application is most strongly influenced by public influence. Meanwhile, perceived ease of use is most influenced by the user interface in My-T Wallet. Then, the intention to use My-T Wallet application is strongly influenced by usersâ positive behavior. On the other hand, the level of trust of application users must continuously be increased by paying more attention to government regulations and security aspects.
Information and communication technology development has produced a public service model through E-government. The government issued a policy, namely the formation of Village Fund Allocations (ADD), to manifest financial decentralization towards independent villages. The village has a very strategic role as a government organizational unit that deals directly with the community with all backgrounds, interests, and needs. The purpose of writing this thesis is to find out the E-government-Based Village Fund Allocation Management System in the Village Finance Application (Siskeudes) in Padakkalawa Village, Pinrang Regency. This study used descriptive qualitative research. Data collection techniques are carried out by direct observation, interviews, and documentation. The theory used in this study is the theory of Arifiyanto and Kurrohman based on four indicators, including planning, implementation, supervision, and reporting/responsibility. The results showed the E-government-Based Village Fund Allocation Management (Study Siskeudes in Padakkalawa Village, Pinrang Regency). In the planning process, Siskeudes obtain data information about the Village Strategic Plan, village RPJM and establish a village development work plan (RKPDes). At the implementation stage, Siskeudes is used for the APBDesa preparation process. For the supervision stage, Siskeudes is used to provide information to supervisors. Moreover, the Siskeudes accountability reporting stage is used to apply the principle of transparency or information disclosed to the public with evidence of the implementation of financial reporting displayed through information boards or accessed through the website.
Redhwan Al-Amri, Shuhd Al-shami, Hussein Mohammed Abualrejal, Mohammed A. AlâSharafi ¡ 5 authors
Cryptocurrency is the first successful application of blockchain technology that represents a breakthrough in the financial industry. Cryptocurrencies are decentralized currencies with no central issuer, allowing users to perform transactions, such as virtual payment for goods and services and fund transfer with low fees independently and effectively by utilizing blockchain platforms to ensure the legitimacy and validity of the transactions conducted. However, the acceptance rate of cryptocurrency globally and in Malaysia, is not at the desired level because of consumers' concerns such as Shariah compliance. Therefore, this paper attempts to examine user perception of the acceptance of the cryptocurrency system application from the Shariah perspectives. UTAUT is utilized in this paper, together with a Shariah compliance integration to formulate and evaluate various hypotheses that would establish the proposed conceptual model. The study used a sample of 496 persons. The hypothesis testing revealed that Performance Expectancy, Effort Expectancy, Social Influence, and Shariah compliance all affect behavioral intention to adopt cryptocurrency from a Shariah perspective in Malaysia.
Technological developments have penetrated all sectors of the economy, including accounting and auditing. As companies and technology develop, auditors are now dealing with clients with the big data scope. Nowadays we have large amount of data from transactions and others. Thus auditors also need technology to compensate for the complexity of their work. Blockchain technology is present as a solution for auditors to be able to keep abreast of the times in the era of the industrial revolution. Our research tries to analyze quantitatively the factors that make auditors want to adopt blockchain. We use UTAUT 2 as the grand theory on which this research is based. The construct or latent variable in UTAUT 2 is used to predict the behavior of auditors in adopting blockchain. We use primary data from distributing questionnaires to auditors, then we perform statistical data to test the hypothesis. Our results suggest that performance expectancy, effort expectancy, hedonic motivation and habit have a significant effect on behavioral intention. Meanwhile, facilitating conditions and habits have a significant effect on the use behavior of auditors in adopting blockchain.
Shifa Mohd Nor, Mariani Abdul-Majid, Siti Nabihah Esrati
Purpose This study aims to explore the perceptions of zakah institutions and the intention of society towards the application of blockchain technology in zakah management. Design/methodology/approach The nature of this study is qualitative, attempting to indulge into the contribution of Fintech in Islamic social finance. This study uses a mixed-method to gauge the perception of stakeholders. For the quantitative approach, a survey was carried out focussing on zakah receiver and zakah payer. The data then was analysed based on the technology acceptance model. While interview survey with multiple stakeholders (zakah institutions, JAWHAR and university) was conducted to gauge the perception of zakah institutions in using blockchain technology. Findings The findings of this study provide a positive view for zakah institutions to embrace the usage of blockchain in its management, however, there are several concern that needs to be addressed. Practical implications This study provides new insights to the body of knowledge especially in the zakah management system and Fintech. Besides, from a managerial aspect, this study contributes to the new practices that could be implemented in zakah institutions. Social implications Many people lose jobs and income due to the economic turmoil and COVID-19 pandemic, which makes zakah an important Islamic social finance tool to assist in socio-economic development. It is high time for zakah institutions to implement blockchain especially during this pandemic crisis that requires a more contactless approach to ensure health and safety. Originality/value This study is important to encourage Islamic social finance institutions to embrace blockchain technology in providing an efficient service to the development of social and economic.
Rapid technological advancements in the last few decades have given rise to various new products and fields, such as cryptocurrencies, social media and sentiment analysis. The massive surge in internet usage has caused organizations and investors to increasingly base their decisions on content placed on social media platforms which are flooded with data from its users. One of those platforms is twitter, a micro-blogging platform which allows people to share their opinions in a limited number of characters. Certain users on these platforms have the ability to influence other users' decision making, including investing. Although stock market prediction through sentiment analysis has been researched often, the amount of research done on prediction Bitcoin prices is relatively low. Furthermore, there is a gap in existing research in which samples are not limited to users that have more knowledge than individual investors. This paper uses sentiment analysis on tweets made be cryptocurrency influencers to see whether they can be used to predict Bitcoin price fluctuations. This paper, additionally researches differences in predictive capabilities between regions and differences in predictive capabilities between a bear and a bull market. The results in indicate that tweets made by cryptocurrency influencers contain statistically significant information about the future value of bitcoin. Thus, analyzing those tweets to exploit profitable opportunities can be worthwhile.
Tax is the main source of state revenues where the activity of countries such as national development funded by tax. National development funded is difficult to do if there is no revenue from tax sector. To make the effectiveness of development equity, decentralization from the central government to supervise and arrange directly about affairs in the regions is needed that policy, planning, implementation, and financing are given to the regional government. The purpose of this research is to find the influence of the awareness of taxpayers, the quality of services, and the tax penalty toward taxpayers compliance. The method used in this research is explanatory research. Accidental sampling technique is used by spreading questionnaires to one hundred taxpayers vehicles registered in samsat tax office of Yogyakarta. Besides spreading the questionares writer did an interview to the responden so that in this research writer use mix method. The research result indicates that awareness taxpayers have a positif impact toward the compliance of taxpayersâ motor vehicles registered in samsat tax office of Yogyakarta and quality of services, and tax penalties have a negatif impact toward the compliance of taxpayersâ motor vehicles registered in samsat tax office of Yogyakarta.
The development of information technology encourages technological growth in the financial sector, namely cryptocurrency. Cryptocurrencies created by private parties still have many shortcomings in terms of security. So it needs an important role from the competent institution. In addition, during the Covid 19 pandemic, cash was considered a medium for spreading the virus. So one of the reasons China started releasing its own digital money was under the strict control of the People's Bank of China. Indonesia is the country with the highest number of positive indications for Covid-19 in Southeast Asia, especially in Jakarta. Therefore, this study examines the planning behavior of the people of DKI Jakarta to adopt cryptocurrency as a transaction tool, using the theory of planning behavior (TPB). 207 research samples were analyzed using covariance-based SEM method with the SmartPLS 2.0 tool. The results showed that only attitudes significantly affect individual intentions to use digital money. Meanwhile, subjective norms and behavioral control do not significantly affect individual intentions to adopt cryptocurrency
Surabaya City Government is part of the regional government system in Indonesia which adopts a decentralized system. In line with these various regulations, regional fiscal or financial management consists of three main components, namely Regional Revenue, Regional Expenditure, and Regional Financing. This study aims to calculate the fiscal potential of the City of Surabaya for the 2017-2021 period. Furthermore, to obtain and complete optimal results, research uses a quantitative approach. The results showed that the economic growth of Syria showed good performance. However, in terms of inflation, the numbers also continue to increase. It is recommended to the Surabaya City Government that inflation control must be carried out through various policies that can increase economic growth that can improve people's welfare.
Muhammad Amir Husairi Che Rani, Ahmad Dahlan Salleh
Bitcoin is the most popular virtual currency and ranked higher than other cryptocurrencies.Emerging as a decentralized currency in the focus of transforming the worldwide monetary system, bitcoin is confronted with legitimacy constrain, lack of regulation and becomes the ideal means of payment for illegal activities.Generally, this article will focus on discussions on the mechanism of bitcoin operations as well as the relevance of bitcoin in functioning as a medium of exchange, unit of value and store of value based on Shariah perspective.In addition, this article also lists some fatwas and views of Islamic scholars related to the status of bitcoin according to Shariah as well as analyzes the uncertainty and usury elements to determine the status of bitcoin as means of payment in sales contract according to Shariah perspective.The outcome of this discussion explains the arguments, reasons and the ruling of bitcoin usage as means of payment according to Shariah.
Bitcoin Exchange industry in Indonesia continues to grow, as evidenced by the emergence of new exchanges that offer competing features and facilities, to determine strategies for creating and increasing user loyalty. The study examines the factors that influence bitcoin exchange user loyalty by determining the essential factors that affect user satisfaction and user loyalty in the bitcoin exchange business. The factors used in this study are Image, Cost, Promotion, Security & Privacy, Reliability, Efficiency, Information, Communication and Value-Added Services. The results of this study are, based on the largest order of influence, Promotion, Cost, Image, and Security & Privacy have a direct influence on Satisfaction. Promotion, Cost, and Security & Privacy also have an indirect influence on Loyalty. Bitcoin Exchange Users Satisfaction has a very large effect on Loyalty of 76.7%.
ABSTRACT Financial performance and budgetary realization is one of the most important keys into the progress of an organization. Hhealthy or not can be marked from the financial performance that showed by the financial statements, thatâs would be the source of organizational decisions in the future of financial side. The purpose of this research to analysis the finance performance of Bogor city government that measured with regional finance ratio, identifies the factors are affecting finance performance Bogor city ggovernment, formulate the strategies and policies in order to increasing efficiency and effectiveness the finance performance of Bogor city government in managing of the budgetary of regional revenue and expenditure. This research applied descriptive analysis, quantitatively using multiple regression method and analytical hierarchy process. The result makes the point that the finance performance of Bogor city government has unstable yet. This measured by the indicator i.e less fiscal decentralization has given dependency to the central government very high. There have the variables influence between investment, percapita income, local taxes that had a positive and gross regional domestic product (PDRB) has a negative impact also significant influence toward the financial performance. The priority sequences of strategies to improve the efficiency and effectiveness of Bogor Government finance performance with analytical hierarchy process method as follows: (1) increasing the supervision; (2) education and training; (3) communication and commitment to achieve the goals; (4) implementation the incentive and disincentive regulations; (5) intensification and intensification of taxes and local retributionKeywords: Efficiency and Effectiveness, Financial Performance, Bogor City Government, Budgetary of Regional Revenue and ExpenditureABSTRAKKinerja keuangan dan realisasi anggaran merupakan salah satu kunci dalam kemajuan suatu organisasi. Sehat atau tidaknya suatu organisasi dapat dinilai dari kinerja keuangan ditunjukkan oleh laporan keuangan, hal itu yang akan menjadi sumber keputusan organisasi di masa mendatang dari sisi finansial. Tujuan dari penelitian ini adalah menganalisis kinerja keuangan pemerintah Kota Bogor yang diukur dengan rasio keuangan daerah, mengindentifikasi faktor-faktor yang mempengaruhi kinerja keuangan pemerintah Kota Bogor, merumuskan strategi dan kebijkan untuk meningkatkan efisiensi dan efektivitas kinerja keuangan pemerintah Kota Bogor dalam pengelolaan APBD. Penelitian ini menggunakan analisis deskriptif, analisis kuantitatif menggunakan metode regresi linier berganda dan AHP. Hasilnya menunjukkan bahwa kinerja keuangan pemerintah Kota Bogor belum stabil. Hal ini ditunjukkan oleh indikator desentralisasi fiskal kurang mengingat ketergantungan keuangan terhadap pemerintah pusat sangat tinggi. Ada pengaruh antara variabel investasi, pendapatan perkapita, pajak daerah mempunyai pengaruh yang positif dan PDRB mempunyai pengaruh yang negatif signifikan terhadap kinerja keuangan. Urutan prioritas strategi meningkatkan efisiensi dan efektivitas kinerja keuangan pemerintah Kota Bogor dengan metode AHP adalah sebagai berikut: 1. meningkatkan pengawasan, 2. Pendidikan dan pelatihan, 3. komunikasi dan komitmen pencapaian sasaran, 4. penerapan regulasi insentif dan disinsentif, 5.intensifikasi dan ekstensifikasi pajak dan retribusi daerah. Kata Kunci: Efisiensi Dan Efektivitas, Kinerja Keuangan, Pemerintah Kota Bogor, APBD
The cryptocurrency adoption especially bitcoin has become phenomenal worldwide including Malaysia. A survey conducted by Luno shows that 57 percent from cryptocurrency users in Malaysia even have more than one bitcoin wallet. A huge demand from the market has drove several firms to launch Islamic cryptocurrency. Recently, a Malaysia-based firm HelloGold has received a shariah compliant certification from Amanie Advisors for its gold-backed cryptocurrency, GOLDX that was launched at the end of 2017. The number of cryptocurrency consumers keep on rising but the factor of what causing this rocketing number of users are yet to be a question. Series of research have been done to determine the prominent factors of what affecting the behavioural intention and user behaviour or called in some other journals as consumer adoption of cryptocurrency Mahomed (2017). Different research at different countries brought variety outcomes. Therefore the same study will be done throughout this research. A quantitative approach and two Multiple Regression will be used to test the existing theory proposed in Unified Theory of Acceptance and Use of Technology (UTAUT) on the acceptance of cryptocurrency.
The purpose of this study is to find the influence factors of blockchain technology adoption of payments system in Indonesia banking industry. Moreover, the researchers proposed new model of payment system by using blockchain technology in Indonesia banking industry. All this time, the researchers of blockchain in payment systems were done in major countries such as UK, USA, Australia, Scotland, Germany, Japan, France, Italy, and China. Systematic Literature Review (SLR) used as a method in this study and there were five databases that taken as references, such as IEEE, Science direct, AIS electronic, ACM and Google Scholar. The researchers were found 26 references Studies Included in Quantitative Synthesis and 9 variables (Easy to use, Usefulness, Transaction fees, Risk perception, Behaviour intention of use, Attitude toward, Cognitive style, Subjective Norm, Effectiveness). Based on the result of data analysis and discussion, there were two conclusions in this study, the first, the researchers found nine factors that expected tobe used as a reference if Indonesia banking industry wants to adopt blockchain technology for payment system; and second, the researchers had to propose payment system model by using blockchain technology in Indonesia banking industry.
The purpose ofthis study was toobserve the effect ofbudget goal clarity, accounting controls, reporting systems, and decentralization on performance accountability ofgovernment agencies. The sample inthis study wasthe head of the finance department dina and work units. Methods of data analysis using multiple linear regression. Based on the research results, obtained t value variable budget goal clarity at 2.482 and 0.018 significance. Thus, the t (2.482) > t table (2.024) and significance (0.018) 0.05. Meaning that accounting control does not affect the performance accountability of government agencies. Subsequently obtained t value of 2.119 reporting system variables and significance of 0.041. Thus, the t (2.119) > t table (2.024) and significance (0.041) t table (2.024) and significance (0.014) < 0.05. That is decentralization affect the performance accountability of government agencies. The percentage of the effect of budget goal clarity, accounting controls, reporting systems, and decentralization on accountability for performance by 66,1%. Keywords: Budgeting, Controlling, Accounting, Decentralization And Performance
Pajak merupakan salah satu sumber penerimaan dana yang sangat potensial yang digunakan oleh pemerintah sebagai sumber pembiayaan dalam menyelenggarakan roda pemerintah. Salah satu syarat yang diperlukan untuk melaksanakan kewenangan atas dasar desentralisasi adalah tersedianya sumber-sumber pendapatan daerah. Salah satu sumber pendapatan asli daerah adalah Pajak hotel.
Permasalahan yang diangkat dalam penelitian ini adalah Pemerintah Kota Ambon khususnya Dinas Pendapatan Daerah Kota Ambon mengalami kesulitan dalam memprediksi target Penerimaan Asli Daerah (PAD) dari sektor Pajak Hotel sehingga menghambat proses pemerintahan maupun pembangunan daerah Kota Ambon dengan menggunakan metode Runtun Waktu Box-Jenkins (ARIMA) diharapkan dapat menjadi bahan pertimbangan atau acuan bagi Pemerintah Daerah dalam pengambilan keputusan khususnya dalam penentuan target
Hasil dari penelitian ini diharapkan menjadi bahan pertimbangan maupun informasi bagi Pemerintah Daerah khususnya Dinas Pendapatan Kota Ambon untuk penentuan target Penerimaan Asli Daerah (PAD) dari sektor pajak hotel secara realistis di tahun yang akan datang menggunakan Metode Runtun Waktu Box-Jenkins (ARIMA). ==================================================================================================== Taxes are one source of potential receipt of funds used by the government as a source of financing in organizing the wheels of government. One of the conditions required to exercise authority on the basis of decentralization is the availability of sources of local revenue. One source of local revenue is the hotel tax.
Issues raised in this research is the Government of Ambon in particular the Department of Revenue Ambon City had difficulty in predicting the target of Revenue (PAD) of the sector of hotel tax that is hindering the process of government and regional development Ambon using Runtun Time Box-Jenkins (ARIMA ) is expected to be a material consideration or reference to the local governments in decision-making, especially in the determination of the target.
The results of this study are expected to be taken into consideration as well as information for the Local Government Revenue Service Ambon in particular for the determination of target (PAD) of the sector realistically hotel tax in the coming year using the method Runtun Time Box-Jenkins (ARIMA).
The purpose of this study was to analyze the Influence of Characteristics
Purpose Decentralized Budget and Structural Performance Against Local
Government Officials at the Department of Revenue, Finance and Asset Sukoharjo
district.
This study uses the entire population DPPKAD apparatus Sukoharjo
totaling 47 people with sampling Convenience sampling technique. Number of
questionnaires distributed by 47 and returning as many as 40. The sample in this
study as many as 40 samples and processed using SPSS for hypothesis testing.
The study found that participation Budget, Budget Targets Clarity,
Feedback Budget, Evaluation of the Budget, Budget Difficulties Purpose, Structure
and Decentralization simultaneously affect the performance of Local Government
Officers seen from the distribution of F> Ftable is 33.049> 2.390. The independent
variables in this study consists of Participation Budget, Budget Targets Clarity,
Feedback Budget, Evaluation of the Budget, Budget Difficulties Purpose, Structure
and Decentralization able to explain the variability of the dependent variable
Performance of Local Government Officers of 83.1%, and the remaining 16.9%
explained by other variables outside the study.
The purpose of this study was to determine the effect of public accountability, budget goal clarity, decentralization and the internal control system of managerial performance in SKPD Bengkalis. The population in this study are civil servants who have a structural position and officers who have a role in budgeting at every SKPD in government Bengkalis spread over 36 SKPD. Determination of the sample in this study using purposive sampling method that meets the criteria for the election of the desired research. The sample in this study is a government employee who was in the finance department which consists of a head of the division / Head of finance, treasurer and finance department staff totaling 83 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that public accountability, budget goal clarity, decentralization and the internal control system influence on managerial performance in SKPD Bengkalis. Keywords: Public Accountability, Budget Goal Clarity, Decentralization, Internal Control System, and Managerial Performance
Tax is the main source of state revenues where the activity of countries such as national development funded by tax is difficult to do if there is no revenue from tax sector. To make the effectiveness of development equity, decentralization from the central government to supervise and arrange directly about affairs in the regions is needed that policy, planning, implementation, and financing are given to the regional government. The purpose of this research is to find the influence of the knowledge and understanding of taxpayers about rules taxation, the awareness of taxpayers, the quality of services, and the tax penalty toward taxpayersâ compliance. The method used in this research is explanatory research. Accidental sampling technique is used by spreading questionnaires to one hundred taxpayersâ vehicles registered in Kantor Bersama Samsat Kota Malang . The techniques of data analysis used are the statistical descriptive and multiple of linear regression analysis. The research result indicates that the variable of knowledge and understanding of taxpayers about the rules of taxation, awareness taxpayers, quality of services, and tax penalties have significant impact toward the compliance of taxpayersâ motor vehicles registered in the office . Keywords: taxpayers, tax revenue, local taxes, vehicles, compliance ABSTRAK Pajak adalah sumber utama dari penerimaan negara dimana kegiatan negara seperti pembangunan nasional yang dibiayai dari pajak sulit dilaksanakan jika tidak adanya penerimaan dari sektor pajak. Dalam rangka efektifitas pemerataan pembangunan, Disentralisasi dari pemerintah pusat untuk mengawasi serta mengatur secara langsung urusan urusan di daerah sangat dibutuhkan, sehingga kebijakan, perencanaan, pelaksanaan, dan pembiayaan diberikan kepada pemerintah daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak . Metode yang digunakan dalam penelitian ini adalah explanatory research. Acci dental sampling digunakan dalam penelitian ini dengan menyebarkan kuisioner kepada 100 orang wajib pajak kendaraan bermotor yang terdaftar di Kantor Bersama Samsat Kota Malang. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan mempunyai pengaruh yang signifikan terhadap kepatuhan wajib pajak kendaraan bermotor yang terdaftar di Kantor Bersama Samsat Kota Malang. Kata Kunci: Wajib Pajak, Penerimaan Pajak, Pajak Daerah, Kendaraan Bermotor, Kepatuhan
Tri Suci Dayanti, Raja Adri Satriawan, Rheny Afriana Hanif
The purpose of this study was to identify and analyze the effect of budget participation, budget goal clarity, incentives and decentralization on the performance of the financial sector employees work unit area of Pekanbaru. The population to be used in this research is that there are local government officials in the regional work units (SKPD) Pekanbaru. Determination of the sample in this study using purposive sampling method for the election that meets the desired criteria researchers. The sample in this study is a government employee who was in the finance department which consists of a head of the division / Head of finance, treasurer and finance department staff totaling 74 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 17. The results of this study prove that budget participation did not affect the performance of employees in finance SKPD Regional Government Pekanbaru. While the budget goal clarity, incentives and decentralization significant effect on the performance of employees in finance SKPD Regional Government Pekanbaru. Keywords: Participation Budgeting, Clarity Budget Targets, Incentives, Decentralization, Performance.
The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs independently. Denpasar City is one of the areas that implement decentralization policy and requires a lot of funds to finance local development. The biggest potential held in the Denpasar area of financing comes from tax expenditures hotels and restaurants and are expected to provide the largest contribution in the PAD. This study aims to determine the effectiveness of tax collection rate hotels and restaurants and their contribution to PAD Denpasar. Methods of data collection in this study is the observation nonparticipant. The variable in this study is the ratio of the effectiveness and contribution analysis. Data analysis in this study is a quantitative analysis. Based on the analysis, the average effective tax collection hotels and restaurants in the city of Denpasar years 2009-2013 amounted to 113.54 percent categorized as very effective, and the average contribution of tax revenue hotels and restaurants in the city of Denpasar in 2009 to 2013 by 32 , 27 percent of the category quite well.
This research is the case study on Tarakan City Government with the title Analysis of Financial Management Performance On Revenue.
Purpose of this study is to analyze the performance of financial management on Tarakan City Revenue. And to determine the performance of the financial management of the City of Tarakan.
The analysis tools are Financial Performance Ratios comprising: Effectiveness Ratio, Growth Rate, Ratio of Independence, and the Contribution Ratio, Degree of Fiscal Decentralization Ratio.
From the calculation in the study, showed that the ratio of the effectiveness of the Government of Tarakan can be said very effective because its effectiveness ratios showed more than 100% with average annual Tarakan City Government of 139.93%. The growth ratio of Tarakan City Government PAD can be quite good when viewed on average by 34.04% per year. This demonstrates the ability to maintain and increase the majority in the success that has been achieved from one period to the next is pretty good. The independence ratio fluctuation of Tarakan City Government with the annual average of 12.89%. This means that the independence of Tarakan City Government is still low in self-financing government activities and service to the community and is still dependent on external parties for 87.11%. The ratio of contribution which includes contribution of local taxes, levies and contributions of the company's profit is still quite low areas from year to year. This is because the amount of Tarakan City revenue is lower than the amount of local taxes, levies and profit of the company's area. Ratio Degree of Fiscal Decentralization in the City of Tarakan still classified extremely low. This is showed that the City of Tarakan still dependent on the central government to finance the construction.