<p>Artikel ini bertujuan untuk menganalisis dan menginterpretasi pengaruh model kepercayaan publik terhadap kepatuhan wajib pajak di Provinsi Sulawesi Selatan. Pendekatan penelitian menggunakan analisis kuantitatif dengan metode survey di tiga area Kantor Pelayanan Pajak yaitu Makassar Selatan, Maros, dan Palopo. Populasi dalam penelitian ini adalah wajib pajak yang telah teregistrasi sebagai wajib pajak, baik pajak orang pribadi dan pajak badan sebanyak 2400 orang. Sampel penelitian menggunakan multistage cluster sampling methods untuk memastikan keterwakilan populasi. Penarikan sampel menggunakan metode stratified random sampling terhadap tiga area penelitian. Rumus Slovin digunakan untuk menetapkan jumlah sampel sebesar 20% dengan pertimbangan karena populasi yang relatif besar dimana persentase kelonggaran ketelitian kesalahan pengambilan sampel yang masih bisa ditolerir sebesar α=0,05. Dengan dasar tersebut, maka sampel dalam penelitian ditetapkan sebanyak 400 responden. Teknik analisis data menggunakan teknik analisis kuantitatif dengan menggunakan persamaan model struktural. Hasil penelitian ini menunjukkan bahwa kepercayaan publik berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kepercayaan publik berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak melalui kinerja pelayanan pajak. Variabel kinerja pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Faktor pemerintah, faktor resiko, dan faktor kontekstual berpengaruh positif dan signifikan terhadap kepercayaan publik dalam meningkatkan kepatuhan wajib pajak di Provinsi Sulawesi Selatan. </p><p><strong>Kata kunci : Kepercayaan publik, kinerja pelayanan pajak, kepatuhan wajib pajak</strong></p>
Abstract__The main purpose of this research is to analyze the perspective of organizational trust in the implementation network of education quality assurance policy in Indonesia. The results showed that organizational trust has not been a key driver to achieve the effectiveness of the implementation of education quality assurance policy in Indonesia, especially at Banggai Regency. Integrity, benevolence, and competence are important dimensions that need to be improved in creating organizational trust. The integrative model of organizational trust is proposed as a model that needs to be applied to improve the implementation network of education quality assurance policy in Indonesia.
This study measures the effect of strategic collaboration approach on the Educational National Standards (ENS) and the basic education service quality at local government in Indonesia The research used a quantitative method. We used 489 teachers and 271 school principals in primary and secondary schools. The data were collected through questionnaires for the quantitative data and analyze using a structural model. The research findings confirm strategic collaboration approach has a positive and significant effect on ENS and basic education service quality. Further, the educational national standards have a positive and significant effect on the basic education service. In this study, we found that the strategic collaboration approach may employ in basic education to perform basic education performance. We argue that to better implementation of strategic collaboration approach, the greater improvement of the achievement of ENS and basic education service quality at local government in Indonesia.
This study aimed at to analyze and describe the strengthening of the village government capacity in the village fund policy implementation. The model of strengthening the village government capacity is proposed in order to revitalize village development, make community institutions more representative and accountable, and improve state-society relations. The developed model stemmed from strategic thinking, empowerment, social capital, and the community participation. The data was taken from informants which have been selected purposively, and other data were gained from secondary data analysis such as; bulletin, journal, and mass media, which have relevance to the research focus. The data collection techniques used are observation, interview, and documentation review. The data were analyzed through interactive analysis model consisting of four stages; data collection, reduction, presentation, and conclusion. The result shows that the strengthening the capacity of village government in the implementation of village fund-policy implementation at Maros Regency was not optimal. It can be proved that the four dimensions such as; strategic thinking, empowerment, social capital, and the community participation are not optimally achieved. The main objectives of village fund policy to strengthen the capacity of village government and the community of Maros Regency has not been implemented effectively.
Developing taxpayer compliance behavior is still viewed as a key problem in the tax administration service system, and one that needs to be resolved immediately. This research article focuses on an analysis of the determinants of public trust and its effect on taxpayer compliance behavior. Some studies have been conducted to measure the influence of trust toward taxpayer compliance. However, there is scant research to scientifically identify the determinants of public trust in taxpayers. The target population involves all of the taxpayers in three areas: Makassar Selatan, Maros, and Palopo Municipality Government, consisting of a population of 12,000 taxpayers, both individual and corporate. The research sample size was determined using statistical methods, and the sample size was set at 20% of the population of the above areas (528 respondents). In this article, we propose the research framework of public trust and taxpayer compliance behavior that will be discussed.
<span lang="EN-US">The strategic collaboration approach has recognized widely can overcome the complexities and challenges of teaching and learning programs and achieve sustainable education quality improvement. This study analyzed the development of a strategic collaboration approach in education at local government in Indonesia. The mixed-method analyzed the correlation of the strategic collaboration approach in education. Data gained through the questionnaire for quantitative data and in-depth interview with the key informants for qualitative data. The school collaboration networks, school strategic leadership, teacher strategic alliances capacity, school culture innovation, and school committee collaboration. Besides, the education service innovation as the core objective of the element education strategic collaboration has determined by two factors consist of school collaborative strategic planning and strategic collaboration development in education. Research samples were teachers, school leaders, and school supervisors and also the personnel of the education agency of Banggai Regency, Central Sulawesi, Indonesia. The research samples selected by using a stratified random sampling technique. There were 521 selected respondents and 15 key informants. The questionnaires for quantitative model are scaled on a 6 point-Likert scale ranged from strongly agree to strongly disagree. The strategic collaboration development model viewed as a better approach to achieve education quality improvement, creating a service innovation, and quality control in education.</span>
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