This study aims to determine the effect of government spending and population on local revenue in Makassar City. The analysis method used in this research is multiple linear regression. Based on the results of the calculation of SPSS version 2.3, it shows that government spending has a positive and significant effect on Regional Original Income (PAD) in Makassar City, where the regression coefficient is 1.108 with a significant level of 0.011 (0.011 0.05). Meanwhile, the population has a negative and significant effect on Regional Original Income (PAD) in Makassar City, where the regression coefficient is -5.861 with a significant level of 0.003 (0.003 0.05).
This research aims to know the application of the compliance audit in the management of accounts receivable accounts receivable to minimise not collectible at PT. Bank Negara Indonesia (Persero) Tbk. Makassar Branch. Methods of analysis used in this study is a qualitative method of analysis. In this case the researchers are using a risk-based audit approach, i.e. audit approach where checking is done against the harmony between the policy and the procedures are carried out with the provision of regulation. So, PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch should be in line with regulations or procedures that have been held by Bank Indonesia (BI) in terms of financing. Based on the results of the study, pointed out that Compliance Audits conducted by the Director of compliance and Compliance Work Unit PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch has gone well in accordance with the duties and those powers and keep independensinya properly because it had working guidelines, systems and procedures of work refers to the provisions of the applicable legislation. As well as in terms of the management of accounts receivable to the customer were in accordance with the applicable procedures. Each of these stages did not escape from the supervision of the compliance group so that each part or section associated on the stage professionally responsible.
This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency. This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
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