scholarly journals ANALISIS BELANJA TIDAK LANGSUNG KABUPATEN/KOTA DI PROPINSI JAMBI TAHUN 2009-2014

2020 ◽  
Vol 9 (2) ◽  
pp. 78-93
Author(s):  
Mila Permata Sari

This study aims to identify and analyze the development of indirect spending in districts / cities in Jambi Province in 2009-2014. In addition, it is also used to determine and analyze the efficiency of indirect spending in terms of district / municipal efficiency in Jambi Province 2009-2014. The technical analysis used is qualitative and quantitative analysis, analysis of expenditure allocation on indirect spending development, analysis of spending performance in terms of efficiency. The development of district / municipal indirect spending in Jambi province in 2009-2014 was based on the annual average, namely the highest in Bungo district at 1.19% and the lowest in Tanjung Jabung Timur district at 0.11%. Based on the efficiency of district / municipal indirect spending in Jambi province in 2009-2014, the average target indirect expenditure from year to year has increased because from 2009-2014 all districts have been efficient from year to year in managing indirect expenditure. Districts / Cities in Jambi Province in Sungai Penuh City have been very effective from the efficiency of indirect spending.

INFO ARTHA ◽  
2017 ◽  
Vol 2 ◽  
pp. 56-79
Author(s):  
NFN Khusnaini ◽  
Agung Widi Hatmoko

Attitudes towards tax compliance (willingness to comply) Indonesian society is still low. Required an innovative tax dissemination to increase it. The purpose of this study was to determine whether the tax dissemination based on Fogg Behavioral Model (FBM) approach may increase wiliingness to comply. The FBM based tax dissemination asserts that for a person to perform a target behavior, which is a willingness to comply, he or she must be sufficiently motivated, have the ability to perform the behavior, and be trigerred, to perform the behavior. This research is a combination of qualitative and quantitative analysis of statistical data results of the questionnaire, interviews, and observations of the respondent and the experimental process of dissemination. The method used in this study is a quasi experimental with patterns of nonequivalent control group (pretest-post which is not equivalent). Based on the results of data analysis, interviews and observations of the respondent and the experiment, this research showed that theFBMbasedtaxdissemination hasapositiveimpactto willingnesstocomplyofthetaxpayers. 


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