Analysis of the Influence of Fiscal Decentralization, Dependency Ratio, and Ratio of Independence on the Human Development Index in East Region of Indonesia

Abstract

The objectives of this study is to examine the influence of fiscal decentralization, dependency ratio and ratio of independence on human development index in east region of Indonesia. The method used in this research is quantitative research. This study used a sample of provinces in Indonesia. The samples used in this study were from 12 provinces in Eastern Indonesia, namely, West Nusa Tenggara, East Nusa Tenggara, North Sulawesi, Central Sulawesi, South Sulawesi, Southeast Sulawesi, Gorontalo, West Sulawesi, Maluku, North Maluku, Papua, and West Papua. In this study, we used secondary data types with the time period 2010-2019. In this study, all variable data units are percent. The data used in this study is secondary data in the form of panels, which is a combination of cross-sectional data and time series data. The conclusion of this study is that the degree of fiscal decentralization has an effect, but not significantly, and shows a negative relationship to the human development index. This shows that if there is an increase in the degree of fiscal decentralization, it will reduce the human development index.

Analysis Of The Influence Of Tax Officer Services, Sanctions For Tax Negligence And Awareness Of Paying Tax On Taxpayer Compliance

“…External factors refer to the elements that originate from sources outside the taxpayer, such as the circumstances and surroundings around the taxpayer. For instance, the government's tax policy, the caliber of tax services, and the extent of taxpayer confidence in the government and tax institutions (Tannady et al, 2023). External factors also include aspects such as supervision and enforcement of tax laws, as well as the availability of information that influences taxpayer behavior in paying taxes.…”

“…Insufficient public comprehension on the significance and advantages of tax payment is a primary contributor to the prevailing lack of tax awareness in society. Enhancing tax awareness and compliance relies heavily on taxpayers' understanding of tax legislation, payment methods, tax reporting, and the severity of punishments imposed (Handayani et al, 2023). There is a positive correlation between a taxpayer's level of understanding of tax ideas, tax objects, and subjects, as well as tax regulations, and their likelihood of adhering to their tax responsibilities.…”

Analysis Of The Influence Of Tax Officer Services, Sanctions For Tax Negligence And Awareness Of Paying Tax On Taxpayer Compliance

“…External factors refer to the elements that originate from sources outside the taxpayer, such as the circumstances and surroundings around the taxpayer. For instance, the government's tax policy, the caliber of tax services, and the extent of taxpayer confidence in the government and tax institutions (Tannady et al, 2023). External factors also include aspects such as supervision and enforcement of tax laws, as well as the availability of information that influences taxpayer behavior in paying taxes.…”

“…Insufficient public comprehension on the significance and advantages of tax payment is a primary contributor to the prevailing lack of tax awareness in society. Enhancing tax awareness and compliance relies heavily on taxpayers' understanding of tax legislation, payment methods, tax reporting, and the severity of punishments imposed (Handayani et al, 2023). There is a positive correlation between a taxpayer's level of understanding of tax ideas, tax objects, and subjects, as well as tax regulations, and their likelihood of adhering to their tax responsibilities.…”

Analysis Of The Influence Of Tax Officer Services, Sanctions For Tax Negligence And Awareness Of Paying Tax On Taxpayer Compliance

“…External factors refer to the elements that originate from sources outside the taxpayer, such as the circumstances and surroundings around the taxpayer. For instance, the government's tax policy, the caliber of tax services, and the extent of taxpayer confidence in the government and tax institutions (Tannady et al, 2023). External factors also include aspects such as supervision and enforcement of tax laws, as well as the availability of information that influences taxpayer behavior in paying taxes.…”

“…Insufficient public comprehension on the significance and advantages of tax payment is a primary contributor to the prevailing lack of tax awareness in society. Enhancing tax awareness and compliance relies heavily on taxpayers' understanding of tax legislation, payment methods, tax reporting, and the severity of punishments imposed (Handayani et al, 2023). There is a positive correlation between a taxpayer's level of understanding of tax ideas, tax objects, and subjects, as well as tax regulations, and their likelihood of adhering to their tax responsibilities.…”

Analysis Of The Influence Of Tax Officer Services, Sanctions For Tax Negligence And Awareness Of Paying Tax On Taxpayer Compliance

“…External factors refer to the elements that originate from sources outside the taxpayer, such as the circumstances and surroundings around the taxpayer. For instance, the government's tax policy, the caliber of tax services, and the extent of taxpayer confidence in the government and tax institutions (Tannady et al, 2023). External factors also include aspects such as supervision and enforcement of tax laws, as well as the availability of information that influences taxpayer behavior in paying taxes.…”

“…Insufficient public comprehension on the significance and advantages of tax payment is a primary contributor to the prevailing lack of tax awareness in society. Enhancing tax awareness and compliance relies heavily on taxpayers' understanding of tax legislation, payment methods, tax reporting, and the severity of punishments imposed (Handayani et al, 2023). There is a positive correlation between a taxpayer's level of understanding of tax ideas, tax objects, and subjects, as well as tax regulations, and their likelihood of adhering to their tax responsibilities.…”