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.
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.
Penelitian ini bertujuan untuk menganalisis otonomi, Adaptabilitas, Kompleksitas dan Koherensi Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Polewali MandarPenelitian ini dilaksanakan di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Polewali Mandar. Dengan metode penelitian yang digunakan deskriptif kualitatif. Tehnik pengumpulan data menggunakan wawancara mendalam,observasi dan studi dokumentasi. Sementara tehnik analisis data yang digunakan yaitu Kondensasi Data,penyajian data,verfikasi dan penarikan kesimpulan.Adapun hasil penelitian ini menunjukkan bahwa Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Polewali Mandar dalam melaksanakan proses penyelenggaran pelayanan Perizinan dan Non perizinan masih belum sepenuhnya otonomi, hal ini disebabkan keterkaitan dengan SKPD teknis. Mengenai adaptabilitas DPMPTSP Kabupaten Polewali Mandar sangat adaptable terhadap perkembangan zaman Teknologi informasi hal ini ditunjukkan dengan adanya terobosan inovasi yaitu berupa aplikasi MASIGA dalam memudahkan proses pendaftaran Perizinan dan Non Perizinan. Kompleksitas dalam membangun struktur internal DPMPTSP Kabupaten Polewali Mandar Sudah terlaksana dengan baik hal ini terlihat dengan adanya peningkatan kinerja organisasi dari tahun ke tahun. Sedangkan koherensi di DPMPTSP Kabupaten Polewali Mandar adalah Kemampuan DPMPTSP Kabupaten Polewali Mandar dalam menguraikan tugas pokok dan fungsi tiap – tiap bidang yang mengacu pada Visi Misi instansi yang dituangkan dalam bentuk dokumen Resntra (Rencana Strategi) dan RENJA (rencana awal Kerja) serta Dokumen Pelaksanaan Anggara (DPA),
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