The purpose of this study is to describe the application of transparency, accountability, and community participation in the management of village financial funds, which are in the village of Candirejo, Pringapus District, Semarang Regency. This research uses a descriptive qualitative approach. The results of the research that has been carried out, it can be concluded that the existence of periodic reports on the management of village funds and publication in the form of banners or announcements during deliberations on the financial details of village funds to the community prove that Desa Candirejo has implemented transparency. The application of accountability in Candirejo Village involves the community in achieving the goals set. Community participation in the village of Candirejo went well so that the benefits of village funds could be immediately felt by the community. The presence of the community in deliberations is an opportunity to be able to provide proposals and channel community aspirations so that what has been agreed can actually be realized. Keywords: Transparency, Accountability, Community Participation, Village Fund Financial Management Abstrak : Tujuan penelitian ini untuk mendeskripsikan penerapan transparansi,akuntabilitas, serta partisipasi masyarakatdalam pengelolaankeuangan dana desa, yang berada di desa Candirejo Kecamatan Pringapus Kabupaten Semarang. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Hasil penelitian yang telah dilakukan maka dapat disimpulkan bahwa adanya laporan berkala mengenai pengelolaan dana desa dan publikasi dalam bentuk pemasangan spanduk atau pengumuman saat musyawarah mengenai detail keuangan dana desa kepada masyarakat membuktikan bahwa Desa Candirejo telah menerapkan transparansi.penerapan akuntabilitas Desa Candirejo melibatkan masyarakat dalam mencapai tujuan yang ditetapkan. Partisipasi masyarakat di Desa Candirejo berjalan dengan baik sehingga manfaat dana desa langsung bisa dirasakan oleh masyarakat. Kehadiran masyarakat dalam musyawarah merupakan kesempatan untuk dapat memberikan usulan-usulan dan menyalurkan aspirasi masyarakat agar apa yang telah disepakati benar-benar dapat direalisasikan. Kata Kunci: Tranparansi, Akuntabilitas, Partisipasi Masyarakat, Pengelolaan Keuangan Dana Desa
This study empirically investigates the effects of attitudes toward tax compliance, descriptive norms, injunctive norms, subjective norms, personal norms, tax compliance intention, financial performance, and mental accounting on tax compliance. The determinant are largely developed based on the Theory of Planned Behavior (TPB) and social norms. Data collection is carried out through field surveys to obtain a final sample of 209 respondents who are SME owners in 11 regencies/cities in Central Java Province, Indonesia. The data were analyzed using structural equation modeling (SEM). The results show that attitudes toward tax compliance, injunctive norms, subjective norms, personal norms, and financial performance positively affect SME owners’ tax compliance intentions. Furthermore, financial performance and tax compliance intentions have a positive effect on tax compliance behavior. However, we do not find empirical evidence that mental accounting has a role in strengthening the effect of tax compliance intentions on tax compliance behavior. This study contributes to the tax compliance literature through a more comprehensive measure of subjective norms and the use of financial performance as an alternative measure of perceived behavioral control.
Tax aggressiveness is the company's effort to reduce the tax burden. The decrease in tax is due to differences in opinion between the company and the government. Corporate tax aggressiveness can be caused by leverage, capital intensity, and corporate social responsibility. This study aims to determine the effect of leverage, capital intensity, and corporate social responsibility on tax aggressiveness. The research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX). There are 19 companies as the research sample with a total of 57 data. The analytical technique used in this research is multiple linear regression analysis. The results showed that leverage did not affect tax aggressiveness, due to the use of debt and commitment to creditors. Capital intensity has a significant effect on tax aggressiveness, because mining companies consider the costs and benefits of investing in fixed assets. Corporate social responsibility also has a significant effect on tax aggressiveness, because the goal is to improve the impact of activities accompanied by a reduction in the amount of mining company taxes. Related to further research, it can increase the research period to expand sample selection and use ISO 26000 as a proxy for corporate social responsibility.
Pembangunan nasional memerlukan pembiayaan, baik dari dalam negeri maupun luar negeri Besarnya kontribusi yang diberikan oleh UMKM terhadap PDB dapat meningkatkan penerimaan negara melalui pajak UMKM. Kepatuhan perpajakan diperlukan dalam meningkatkan kesadaran pemilik UMKM mengenai perpajakan. Tujuan penelitian ini untuk menganalisis kompleksitas pajak, moral wajib pajak, dan norma subjektif berpengaruh terhadap kepatuhan perpajakan. Jenis penelitian ini adalah menggunakan deskriptif kuantitatif dengan menggunakan metode eksplanasi. Populasi penelitian ini adalah pemilik UMKM. Teknik pengambilan sampel menggunakan online survey. Pengambilan sampel dengan menggunakan nonprobability sampling dengan menggunakan menggunakan convenience. Jumlah sampel sebanyak 66 orang. Metode pengumpulan data menggunakan kuesioner. Teknik analisis menggunakan statistik deskriptif kuantitatif dengan menggunakan regresi berganda. Hasil penelitian menunjukkan nilai signifikansi kompleksitas pajak 0,018 < 0,05, maka kompleksitas pajak berpengaruh positif atas kepatuhan perpajakan. Nilai signifikansi moral wajib pajak sebesar 0,021 < 0,05, maka moral wajib pajak berpengaruh positif atas kepatuhan perpajakan. Nilai signifikansi norma subjektif sebesar 0,016 < 0,05, maka norma subjektif berpengaruh positif atas kepatuhan perpajakan. Dapat disimpulkan bahwa bahwa secara parsial kompleksitas pajak, moral wajib pajak, dan norma subjektif berpengaruh atas kepatuhan perpajakan. Implikasi penelitian ini diharapkan dapat memberikan manfaat dalam upaya meningkatkan kesadaran pemilik UMKM mengenai perpajakan.
Penelitian ini bertujuan untuk menginvestigasi pengaruh ukuran (size) pemerintah daerah, karakteristik kepala daerah, dan temuan audit terhadap kinerja keuangan pemerintah daerah. Populasi dalam penelitian ini adalah kabupaten/kota di Pulau dengan 35 data kabupaten/kota dijadikan sebagai sampel. Peneliti menggunakan sumber data sekunder yang didapatkan dari LKPD kabupaten/kota di Pulau Jawa pada tahun 2009-2016 dan didukung data non keuangan seperti umur, lama masa jabatan, dan pendidikan kepala daerah. Penelitian ini memberikan hasil bahwa ukuran (size) dan karakteristik kepala daerah yg diproyeksikan oleh lama masa lerja berpengaruh positif dan signifikan terhadap kinerja keuangan pemerintah daerah kabupaten/kota di Pulau jawa tahun 2009-2016. Sedangkan temuan audit BPK dan karakteristik kepala daerah yg diproyeksikan oleh umur dan pendidikan tidak tidak berpengaruh yang signifikan pemerintah kabupaten/kota di Pulau jawa tahun 2009-2016.
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