scholarly journals Strategi Pembentukan Sikap Wajib Pajak Dalam Mewujudkan Program Electronic Filing (E-Filing) Di Kota Pontianak Dengan Pemahaman Menuju Era Ekonomi Digital

2020 ◽  
Vol 7 (2) ◽  
pp. 145-149
Author(s):  
Sri Haryaningsih ◽  
Antonia Sasap Abao
Keyword(s):  
Good Governance ◽  
Assessment System ◽  
Mutual Trust ◽  
Self Assessment ◽  
Electronic Filing ◽  
Lack Of Information ◽  
The People ◽  
State And Society ◽  
The Government ◽  
People’S Attitudes

This study aims to determine what factors shape taxpayer attitudes in realizing the Electronic Filing (E-Filing) program. The characteristics of taxpayers that are reflected by cultural, social and economic conditions will dominate the behavior of taxpayers which is reflected in their level of awareness in paying taxes. The Compliance Attitude in implementing the Electronic Filing (E-Filing) program is certainly not formed by itself, but is formed by a process, in forming compliance, it must be preceded by the awareness of the taxpayer. There are several factors that influence people's attitudes in paying taxes are still low, namely: a. cultural and historical causes; b. lack of information from the government to the people c. Individual atmosphere (unable to operate the internet, lazy, no direct reward. Tax awareness is the willingness to fulfill its obligations, including being willing to contribute funds to the implementation of government functions by paying tax obligations. This obligation is carried out without any element of coercion from any party. those who have high awareness will carry out their tax obligations in accordance with the applicable tax regulations. That way the Self Assessment System can be implemented properly. In other words, the higher the level of taxpayer awareness, the higher the level of taxpayer compliance in paying. in the optimization of taxpayers to switch to using e-filing by enhancing the image of Good Governance which can lead to mutual trust between the government and the taxpayer community, so that tax payment activities will become a necessity and a willingness, not a obligation. Thus a pattern of relations between the state and society is created in fulfilling rights and obligations that are based on mutual trust. For the sake of realizing the Digital Economy in Indonesia

scholarly journals Exploring the Impact of Crises on Food Security in Lebanon: Results from a National Cross-Sectional Study

2021 ◽  
Vol 13 (16) ◽  
pp. 8753
Author(s):  
Maha Hoteit ◽  
Youssef Al-Atat ◽  
Hussein Joumaa ◽  
Suheir El Ghali ◽  
Rania Mansour ◽  
...  
Keyword(s):  
Food Security ◽  
Food Insecurity ◽  
Coping Strategies ◽  
Cross Sectional Study ◽  
Assessment System ◽  
Cross Sectional ◽  
The People ◽  
Food Consumption Score ◽  
The Government ◽  
The Impact

This study aims to explore the prevalence and correlates of food insecurity among Lebanese households since the ordeals of COVID-19, economic crisis, and Beirut port explosions. At the core of the study, a mobile application entitled Nutrition Assessment System (NAS) that simplified the data collection was used as toolkit and a technical test was carried out in all Lebanese governorates between November 2020 and March 2021. Findings show that food insecurity is an immediate problem for households in Beirut and in many governorates in Lebanon. Nine in every 16 households ate less than 2 meals per day and more than 70% of them skipped their meals to spare food. Even though half the population studied had a low food consumption score, 82.4% of the people were not relying on livelihood coping strategies. However, more than three out of ten of these households relied on at least three food-based coping strategies. In addition, as for the livelihoods, this assessment found that most Lebanese households reported a drop in income along with an expansion in debt incurrence in the last 24 months to be able to buy food. Improving food security in Lebanon requires effort not only on the part of the government, but through regional and international actions.

scholarly journals Tugas Proposal Akuntansi Keperilakuan Rahmatia Eka Putri (18121065) A1 Universitas Yapis Papua

2021 ◽  
Author(s):  
Rahmatia Eka Putri
Keyword(s):  
Good Governance ◽  
Assessment System ◽  
Self Assessment

Pembangunan nasional Indonesia, khususnya di bidang ekonomi terus diupayakan dalam rangka mencapai kesejahteraan hidup masyarakat. Pencapaian sasaran dan target pembangunan ekonomi membutuhkan sumber pembiayaan yang cukup. Agar dapat meraih tujuan tersebut, pajak dianggap sebagai alat fiskal yang sangat kuat untuk mencapai tujuan target ekonomi, seperti pertumbuhan ekonomi, stabilisasi, serta distribusi pendapatan dan kekayaan yang lebih adil. Wajib pajak yang tidak memahami peraturan perpajakan akan cenderung menjadi wajib pajak tidak patuh. Hal ini yang menjadi dasar adanya dugaan bahwa pengetahuan wajib pajak tentang peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak. Semakin tinggi tingkat pengetahuan perpajakan wajib pajak mengenai peraturan pajak maka kepatuhan wajib pajak juga akan semakin meningkat. Dalam proses peningkatan pelayanan kepada masyarakat wajib pajak, pemerintah setiap tahun berusaha memperbaiki sistem administrasi perpajakan. Upaya pemerintah tersebut diwujudkan dengan diterapkannya modernisasi perpajakan sejak dua dekade yang lalu. Pembaharuan sistem ini yaitu sistem pemungutan pajak dimana yang sebelumnya dilakukan secara official assessment system berubah menjadi self assessment system. Salah satu cara yang ditempuh guna menghasilkan reformasi adalah dengan modernisasi administrasi perpajakan. Tujuan modernisasi adalah terjadinya perubahan paradigm perpajakan antara lain, meningkatkan kepatuhan pajak, kepercayaan terhadap administrasi perpajakan dan memacu produktivitas pegawai pajak yang tinggi. Konsep dari modernisasi perpajakan adalah pelayanan prima dan pengawasan intensif dengan pelaksanaan pemerintahan yang baik (good governance).

scholarly journals The The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District, Indonesia

2019 ◽  
Vol 7 (1) ◽  
pp. 1270-1282
Author(s):  
VICTOR CORNELIS SINAGA ◽  
JUDITH T. GALLENA SINAGA
Keyword(s):  
Economic Development ◽  
Significant Influence ◽  
Tax Compliance ◽  
Assessment System ◽  
Exploratory Research ◽  
Self Assessment ◽  
West Java ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises

INTRODUCTION: Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia.  To support its economic development, the government is obliged to generate revenue.  In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations.  Most of the SMEs are compliant while some are not that aware of it because of lack of socialization.  The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance.   METHOD:  This study focused on SMEs in Lembang, West Java, Indonesia.  It was exploratory research based on data were gathered from West Java Regency Office.  Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244.   RESULTS: The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance.         DISCUSSION AND RECOMMENDATION: Implementation of self-assessment system has no significant influence on tax compliance.  There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices.  It lacks personnel to do the socialization.  The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency.   Implementation of the Self - Assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization.                Keywords:  SMEs, revenue, self-assessment, socialization, compliance      

Democracy and Good Governance

2019 ◽  
pp. 91-96
Author(s):  
Henk Addink
Keyword(s):  
Liberal Democracy ◽  
Good Governance ◽  
Social Democracy ◽  
Representative Democracy ◽  
Necessary Condition ◽  
The People ◽  
The Government

Democracy is about government and governance by the people in different forms. Democracy is direct or by representation. Sovereignty of the people, however, is not the same as democracy. The position of minorities related to majorities, in a democracy, is not always easy to regulate. This situation has made clear that democracy also has qualitative contents and it is even clearer when we speak about democracy in the sense of a liberal democracy or of a social democracy. Two key elements in and topics related to democracy are the participation of the people and the elections by the people and the transparency of the government. There are some restrictions in a representative democracy and, for that reason, participation will be necessary to maintain the connection between the government and the people. But to have an adequate functioning of this participation and of the elections, transparency on behalf of the government is a necessary condition for a democracy.

Government, Governance and Good Governance

2018 ◽  
Vol 64 (1) ◽  
pp. 122-130 ◽  
Author(s):  
Ninad Shankar Nag
Keyword(s):  
Open Economy ◽  
Liberal Democracy ◽  
Good Governance ◽  
The State ◽  
Legitimate Authority ◽  
Universal Model ◽  
Local Constraints ◽  
The People ◽  
Shared Space ◽  
The Government

It is proposed that government, being the tangible expression of the legitimate authority within an organised society, has undegone a long transformational journey since its very emergence. The various evolutionary forms and features of the government have been the product of its meaningful and viable responses to the changing expectations of the people as well as to the challenges they faced in an ever-changing environment. The exclusive domain of the state over the period became a shared space with inclusion of other actors and stakeholders, and an era of governance was ushered in since the 1980s. The much celebrated success of the liberal democracy and its market-led open economy heralded as an era of good governance. However, the universal model of good governance fails to take into account the local constraints of a society. Thus, the idea of good governance has to face various types of challenges in the developing as well as underdeveloped societies.

scholarly journals A Long-Standing Problem: A Review on the Solid Waste Management in the Philippines

2021 ◽  
Vol 2 (3) ◽  
pp. 213-220
Author(s):  
Ericson E. Coracero ◽  
RB J. Gallego ◽  
Kristine Joy M. Frago ◽  
Ruel Joseph R. Gonzales
Keyword(s):  
Waste Management ◽  
Solid Waste ◽  
Solid Waste Management ◽  
Good Governance ◽  
The Philippines ◽  
The People ◽  
Sanitary Landfills ◽  
Global Issue ◽  
The Government ◽  
Waste Diversion

Solid waste management is considered a pressing global issue calling for an immediate response from the government and its people. The Philippines has a continuously rising amount of waste and is expected to further increase in the succeeding years. As reviewed, associated problems with solid waste management in the country include an increasing amount of solid waste, weak law implementation, scarcity of sanitary landfills, and improper disposal. The ultimate solution existing in the country is the RA 9003 or the Ecological Solid Waste Management Act of 2000 which highlights the practices of segregation, proper disposal, and waste diversion. The importance of envisioning a trash-free Philippines and encouraging people’s participation and awareness is also emphasized. Another possible solution to solid waste management is valorization which can also address other environmental problems such as the depletion of natural resources. These solutions enumerated will only be possible with the presence of good governance, active participation of the people of the country, and the cooperation of all constituents and agencies in the Philippines.

scholarly journals POLITIK KEBIJAKAN PENDIDIKAN AGAMA DAN KEAGAMAAN: REVITALISASI UPAYA PEMERINTAH TERHADAP PENDIDIKAN KEAGAMAAN

2019 ◽  
Vol 5 (1) ◽  
pp. 104-121
Author(s):  
Ahmad Syafii ◽  
Siti Qurrotul A’yuni
Keyword(s):  
Religious Education ◽  
Government Regulation ◽  
Good Governance ◽  
Education Policies ◽  
Regional Autonomy ◽  
National Education ◽  
The People ◽  
The Government ◽  
Decentralization Of Education ◽  
The Right

Indonesia is the biggest archipelago country in the world, the government has tried to prosper the people by issuing policies on regional autonomy. Regional autonomy in its development is widespread in all fields, one of them in education. Autonomy Education gained much support among the people, thus giving birth to Decentralization of Education, namely to give up government responsibility according to the needs and capabilities of each region. The effort has been regulated in Law Number 20 Year 2003 on National Education System supported by Government Regulation no. 55 of 2007. However, these efforts have not been fully realized, so that sometimes cause gap and prolonged criticism. Therefore we as a policy-bearer must prioritize the principle good governance in Decentralization of Education. The religious and religious education policies contained in Government Regulation No. 55 of 2007 are intended to help realize the goals of education in Indonesia, giving the right of autonomy in the form of decentralization of education to each school in each region to manage the institution. If the school is religious based, it is given the freedom to manage according to the teachings of the religion. But to realize this policy requires strong observers and willing to act, the principle of autonomy, flexibility, participatory and initiative can be used as a basis in realizing these goals as a whole.

scholarly journals Disclosing The Village-Owned Enterprises (BUMDes) Financial Management Accountability

2021 ◽  
Vol 921 (1) ◽  
pp. 012001
Author(s):  
Andriana ◽  
Sudarno ◽  
A N Utami ◽  
A B Susanto ◽  
Kurniaty
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Public Funds ◽  
The People ◽  
The Government ◽  
The Village ◽  
Collection Methods

Abstract accountability are characteristics of Good Governance. Accountability are very important in managing an entity, especially for entities that carry out the mandate of the people and manage public funds such as BUMDes. BUMDes that have the mandate of capital, have large roles and duties, BUMDes must be able to account for and report the results of their financial management as a form of accountability to the government and society. This study aims to determine how the financial management of BUMDes To analyze the level of accountability of BUMDes Mekar Lestari’s financial management in 2019. This type of research is a qualitative research using descriptive analysis. The data collection methods used were interview and documentation techniques. The results showed that: The financial management of BUMDes Mekar Lestari consists of planning, implementation, administration, reporting and accountability and supervision stages. Some indicators for the financial management accountability of BUMDes Mekar Lestari in 2019 have also not been fulfilled as regulated in the Banyuwangi Regency Regional Regulation No. 13 of 2015 and Banyuwangi Governor Regulation No. 17 of 2019

scholarly journals ANALISIS KUALITAS PELAYANAN DINAS PEMADAM KEBAKARAN KOTA SURABAYA

2016 ◽  
Vol 2 (01) ◽  
Author(s):  
Mertilinda Adelberty
Keyword(s):  
Quality Of Service ◽  
Good Governance ◽  
Fire Hazard ◽  
Fire Department ◽  
Community Services ◽  
Primary Data ◽  
Five Dimensions ◽  
The People ◽  
The Government

Creating Good Governance is the role of the Government to improve the welfare of thecommunity. For the essence of government is public service. The Fire Department is anagency of local government office which is engaged in the social community services,particularly services in the handling of the fire hazard. The purpose of this study was todetermine the quality of service in the fire department of Surabaya in accordance withservice quality dimensions of Agus Dwiyanto namely: the attitude of the officer, theprocedures, time, facilities and services. Informants were taken are the people who neverget the services and Surabaya City Firefighters. In the method of data collection, theresearchers used primary data by using a questionnaire to the informant. The results showedthat the quality of service at the Fire Department in Surabaya based on five dimensions ofservice quality in general has not been fulfilled optimally. Particularly on indicators ofresponsiveness officer, indicators ease of the procedure, according to SOP service indicatorand service satisfaction indicators get low grades. Therefore, the Government Office offires are expected soon as possible to fix the procedures and services as well as the attitudeof officers to serve the community with optimal namely by providing training andeducation to the intense fire officials that the ability and insight to grow.Keywords: quality, service

scholarly journals PERAN BADAN PENGELOLAAN KEUANGAN, PENDAPATAN DAN ASET DALAM MENINGKATKAN PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN

2021 ◽  
Vol 1 (1) ◽  
pp. 29
Author(s):  
Muhammad Syoufi Lubis ◽  
M. Nazaruddin M. Nazaruddin ◽  
Rusydi Abubakar
Keyword(s):  
Financial Management ◽  
Assessment System ◽  
Collection Management ◽  
Tax Revenue ◽  
Collection System ◽  
Self Assessment ◽  
Tax Revenues ◽  
Lack Of Information ◽  
Information And Communication ◽  
Bureaucratic Structure

This research examines the role Financial Management Agency, Revenue in Increasing Non-Metal Mineral and Rock Tax Revenue, it is known that in 2016-2020 there was a significant decrease in the realization of tax revenues (in 2016 the realization was Rp. 1.887.075.092,- until 2020 the realization only reached  Rp. 305.450.406,-). This decrease was due to a change in the collection system used in collecting taxes on non-metallic minerals and rocks in 2016-2020 from an official assessment system to a self assessment system. The theory used to analyze the problem is the implementation theory according to Edwards III with four main indicators including communication, resources, disposition, and bureaucratic structure. The research method use a gualitative approach. Date collection techniques through observation, interviews and documentation. The results showed that tax revenues for non-metallic minerals and rocks continued to decline in Bener Meriah Regency from 2016-2020, using the self assessment system as a system for collecting taxes on non-metallic minerals and rocks that were still not effectively implemented. What steps are taken to increase tax revenues for non-metallic minerals and rocks in Bener Meriah Regency are due to the lack of socialization of the regulations that have been set and coordination of information delivery among tiered officials. Resources that are lacking in carrying out supervision in the form of tax collectors for non-metallic minerals and rocks.Weak disposition with lack of seriousness in tax collection management. The bureaucratic structure with a lack of coordination is the cause of the lack of information and communication carried out by officials who collect taxes on non-metallic minerals and rocks at BPKPA, Bener Meriah Regency

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