There are so many people who have vehicles that are not aware of the benefits and importance of taxpayer compliance. This problem is marked by the increasing number of motorized vehicles every year, but not in tandem with the number of taxpayers' vehicles re-registering and paying taxes at the SAMSAT office. After being identified, the reasons were partly because public knowledge about tax regulations and procedures was deemed not optimal and the quality of service seemed unsatisfactory for some people. To ensure that, this research is here with the aim of revealing the public perception of taxpayers. Reviewing the extent of their knowledge of taxation and their level of satisfaction with the quality of services provided. This effort brings us to the question: whether tax knowledge and service quality can affect taxpayer compliance or not. This type of research is a case study with a quantitative approach. The population taken is the taxpayer of two-wheeled motorized vehicles registered in SAMSAT DIY. By using convenience sampling technique, we determine a sample of 102 people who come from two-wheeled motorized vehicle taxpayers as respondents who will fill out the questionnaire. Data were analyzed using descriptive statistics, multiple linear regression, F-test, and coefficient of determination. The results of this study indicate that the variables of tax knowledge and service quality are proven to affect taxpayer compliance in paying for two-wheeled motorized vehicles.
The implementation of distance learning encourages all students to look for the best way so that learning effectiveness can be achieved while remaining aware of the spread of the coronavirus. The purpose of this study is to track the extent of study habits and their effect on learning difficulties in accounting during the COVID-19 pandemic. This study was conducted in order to determine the impact of the application of distance learning with the quantitative descriptive analysis method. Taking a population of all students of SMKN 4 Makassar with a sample of 76 people through the collection technique of proportionate stratified random sampling. Collecting data using instruments in the form of questionnaires and documentation. Data were analyzed by descriptive percentage and t-test. The findings of this study resulted in the equation model Y= 56.955-0.472X and the contribution of the independent variable to the dependent variable was 25,4%. That is, the study habits of students have a significant effect with negative results on learning difficulties in accounting. In other words, one of the factors that can overcome students’ accounting learning difficulties in the implementation of distance learning is by improving study habits.
Fiscal decentralization as a product form of political economy policy is a determinant of a country's economic growth. However, the implementation of these policies is considered vulnerable due to a lack of transparency and accountability, so that abuse of authority at the local government level often occurs which causes moral hazard and triggers fiscal policy inefficiencies. We describe the search related to fiscal decentralization through this research and how the potential for moral hazard can occur in Indonesia. This type of research is a literature study using a descriptive qualitative approach. The data collected is in the form of results from literature reviews, journals, books, newspapers, and documentation that are considered relevant. After reviewing, criticizing, and synthesizing representative literature in such a way, we are able to find several facts indicating that fiscal decentralization can be a solution to overcome economic inequality, on the other hand it can also be utilized by various parties for personal gain. With various polarizations built by the authorities, moral hazard has the potential to occur at any time.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.