An Analysis of the Relationship between the Error in tax revenue estimation and the size of the refund for the government subsidy project: Focusing on the City and the district

AbstractThis article analyses the complicated and conflicted critical response to Andrew Lloyd Webber’sThe Phantom of the Operawithin the political, economic and cultural context of the Thatcher/Reagan era. British critics writing for Conservative-leaning broadsheets and tabloids took nationalist pride in Lloyd Webber’s commercial success, while others on both sides of the Atlantic claimed thatPhantomwas tasteless and crassly commercial, a musical manifestation of a new Gilded Age. Broader issues regarding the relationship between the government and ‘elite’ culture also affected the critical response. For some,Phantomforged a path for a new kind of populist opera that could survive and thrive without government subsidy, while less sympathetic critics heardPhantom’s ‘puerile’ operatics as sophomoric jibes against an art form they esteemed.

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Keterlibatan Masyarakat Urban dalam Pengolahan Sampah Rumah Tangga

ComTech Computer Mathematics and Engineering Applications ◽

10.21512/comtech.v3i2.2301 ◽

2012 ◽

Vol 3 (2) ◽

pp. 729

Author(s):

Yosica Mariana

Keyword(s):

Waste Management ◽

Active Participation ◽

Community Based ◽

The Government ◽

Relationship Of ◽

The Relationship ◽

The City ◽

Descriptive Method ◽

Regional Governments

Generally, activities conducted by people generate waste. The waste which increasingly rises causing a big problem. Therefore, the role of community in waste management will strongly support the process of solving the waste problem in the community. The purpose of this study was to determine the relationship of engagement and active participation of citizens, as reflected in the attitude of citizens in the activities related to the response to the waste problem in the community. A descriptive method was used in this study to describe the involvement and participation in the prevention of waste. The result showed that the paradigm of PSBM (community-based waste management) appeared sporadically and has not yet received the maximum support from regional governments. A paradigm which is “people pay, the government manages“, has grown within the community for years. It would hardly change people’s behaviour patterns in solving the waste problem in the community since changing the city into a city that is clean, comfortable and healthy involved many parties, including the community.

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Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar

Owner ◽

10.33395/owner.v3i2.145 ◽

2019 ◽

Vol 3 (2) ◽

pp. 339-349

Author(s):

Asmawati Asmawati ◽

Amran Saragih ◽

Nora Januarti Panjaitan ◽

Christina Kumala

Keyword(s):

Public Services ◽

Tax Revenue ◽

Tax Collection ◽

Tax Revenues ◽

The Government ◽

Developing Area ◽

The City

Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue

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OPTIMIZATION OF UPDATING LAND AND BUILDING TAX OBJECT IN IMPROVING LOCAL OWN-SOURCE REVENUE FOR MEDAN DEVELOPMENT ACCELERATION

ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat ◽

10.32734/abdimastalenta.v3i2.4036 ◽

2019 ◽

Vol 3 (2) ◽

pp. 141-147

Author(s):

Elisabet Siahaan ◽

Khaira Amalia Fachruddin ◽

Hilma Tamiami Fachruddin

Keyword(s):

Community Service ◽

Science And Technology ◽

Tax Revenue ◽

Infrastructure Development ◽

Medium Term ◽

Business Operations ◽

Development Section ◽

The Government ◽

Object Valuation ◽

The City

Local own-source revenue is one of the sources of revenue for the government of Medan. This revenue is used to accelerate the development of the city of Medan, especially in the infrastructure development section. A better infrastructure will help in the implementation of business operations that support the improvement of community welfare. One source of local revenues is the local tax revenue. The community service was conducted to optimize the revenue of Medan through optimizing the value of taxable object. This community service supported the government of Medan medium term plan program. This service was carried out with briefing methods, workshops, and mentorings. Science and technology given include work ethic, effective communication, and taxable object valuation. The results of this community service were satisfactory. There was a significant change in the attitude of partners while updating the data. As the results, the community as the owner of taxable object becomes more cooperative and the updating data goes better.

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Strategi Pemberdayaan Pengecer dan Penjual Tradisional dalam Meningkatkan Daya Saing terhadap Pasar Modern di Wilayah Tegal

JURNAL ONLINE INSAN AKUNTAN ◽

10.51211/joia.v5i1.1316 ◽

2020 ◽

Vol 5 (1) ◽

pp. 27

Author(s):

Ida Farida ◽

Aryanto Aryanto ◽

Sunandar Sunandar

Keyword(s):

Research Method ◽

Descriptive Analysis ◽

Government Regulations ◽

The Face ◽

The Government ◽

The Relationship ◽

The City

Abstrak:. Tujuan penelitian ini adalah untuk mengetahui strategi pemberdayaan pengecer dan penjual tradisional dalam meningkatkan daya saing terhadap pasar modern di wilayah Kota Tegal. Dalam penelitian ini metode penelitian yang digunakan adalah analisis deskriptif. Penelitian ini menafsirkan dan menguraikan data yang bersangkutan dengan situasi yang sedang terjadi, sikap serta pandangan yang terjadi di dalam suatu masyarakat, pertentangan antara dua keadaan atau lebih, hubungan antar variable yang timbul, perbedaan antar fakta yang ada serta pengaruhnya terhadap suatu kondisi, dan sebagainya. Hasil penelitian dapat disimpulkan bahwa pengecer dan penjual tradisional di Kota Tegal memiliki banyak kelemahan dalam menghadapi persaingan dengan minimarket modern. Meskipun ada beberapa undang-undang dan peraturan pemerintah tentang perlindungan pengecer / penjual tradisional dalam menghadapi pasar modern, peraturan ini tidak berfungsi secara optimal. Pengecer dan penjual tradisional dalam menghadapi persaingan memiliki strategi agar tetap bisa bertahan. Namun, dalam menerapkan strateginya para pelaku mengalami bermacam-macam kendala dalam mengatasi kendala-kendala yang ada dibutuhkan dukungan dari pemerintah. Kata kunci: Pengecer, Penjual Tradisional, Daya saing, Pasar modern Abstract: The purpose of this study was to determine the strategy of empowering traditional retailers and sellers in enhancing competitiveness of modern markets in the City of Tegal. In this research the research method used is descriptive analysis. This study interprets and describes the data concerned with the situation that is happening, attitudes and views that occur in a society, conflict between two or more conditions, the relationship between variables that arise, differences between existing facts and their influence on a condition, and so on . The results of the study concluded that traditional retailers and sellers in Tegal City had many weaknesses in facing competition with modern minimarkets. Although there are several laws and government regulations regarding the protection of traditional retailers / sellers in dealing with modern markets, these regulations do not function optimally. Traditional retailers and sellers in the face of competition have a strategy to stay afloat. However, in implementing the strategy the actors experienced various obstacles in overcoming the existing obstacles needed support from the government. Keywords: Retailers, Traditional Sales, Competitiveness, Modern Markets

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PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v16i1.8374 ◽

2021 ◽

Vol 16 (1) ◽

pp. 133

Author(s):

Arif Nugrahanto

Keyword(s):

Statistical Tests ◽

Tax Compliance ◽

Influential Factors ◽

Assessment System ◽

Tax Revenue ◽

Linear Regression Method ◽

Self Assessment ◽

Compliance Behavior ◽

The Government ◽

The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

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System Justification and Coronavirus Restrictions Support: the Role of Government Trust and Conspiracy Belief

Social Psychology and Society ◽

10.17759/sps.2021120305 ◽

2021 ◽

Vol 12 (3) ◽

pp. 59-73

Author(s):

I.R. Sarieva ◽

N.I. Bogatyreva

Keyword(s):

System Justification ◽

Russian Language ◽

Role Of Government ◽

Language Version ◽

Negative Effect ◽

Conspiracy Beliefs ◽

The Government ◽

The Relationship ◽

The City

Objective. Analysis of the relationship between system justification, trust in the government, conspiracy beliefs and coronavirus restrictions. Background. The 2020 coronavirus pandemic has shown that people react differently to the restrictions associated with the coronavirus. In Russia, society is not willing to support restrictions and believes in conspiracy theories in the context of the coronavirus. Study design. The relationship between system justification and supporting coronavirus restrictions was examined. System justification was an independent variable, support for coronavirus restrictions was dependent, trust in the government and conspiracy belief consistently mediated this connection. The presence and nature of the relationship was checked using linear regression. Gender, age, and religiosity were counted as covariates. Participants. The sample consisted of 1677 residents of Russia (66.9% of women, aged 18 to 76, M=31.96, SD=10.96). Measurements. The Russian-language version of the J. Jost system justification scale, questions about trust in the government, attitudes towards coronavirus as a means of limiting freedoms and towards restrictions: closing the country’s borders and banning movement in the city. Results. It was found that there was a direct negative effect of system justification on supporting border closures and travel bans in the city with an indirect positive effect in the models with mediators. Conclusions. System justification can have different effects on supporting coronavirus restrictions.

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THE INHIBITED CONDITIONS IN THE DRAFT REGULATION OF SURABAYA MAYOR ABOUT THE PROCEDURE OF CHOOSING THE MANAGEMENT OF COMMUNITY EMPOWERMENT OF VILLAGE INSTITUTION, CITIZEN ASSOCIATION AND NEIGHBORHOOD ASSOCIATION

Jurnal Hukum Magnum Opus ◽

10.30996/jhmo.v2i2.2510 ◽

2019 ◽

Vol 2 (2) ◽

pp. 174

Author(s):

Tomy Michael

Keyword(s):

Community Empowerment ◽

Neighborhood Association ◽

Legal Subject ◽

The Public ◽

Legal Studies ◽

The Government ◽

Draft Regulation ◽

The Relationship ◽

The City

A person in legal studies can be referred to as a legal subject because he commits the rights and obligations relating to certain matters. As in the early part of Surabaya mayor's draft regulation about the procedures of choosing the Board of Community Empowerment Institution of Local Village Village Institution, Citizen Association and the Neighborhood Association (draft regulation of surabaya’s mayor) that in order to regulate the relationship between Surabaya government with Community Empowerment Institution (LPMK), Citizen Association (RW and the Neighborhood Association (RT) as partners in the implementation of development in the city of Surabaya, the government of Surabaya has established the Mayor’s regulation No. 38 year 2016 on implementation of the Surabaya City Regulation number 15 year 2003 about the guidelines for forming the organization of resilience community of Kelurahan Institutions, RW and RT who are about to organize the electoral ordinances Management of LPMK, RW and RT. The draft of Surabaya’s Mayor regulation before it was confirmed was conducted socialization by the law of the secretariat of Surabaya area in Surabaya on 19 March 2019. This activity has been in accordance with Act No. 12-2011 where the socialization of the first to know the aspirations of the public in this case stakeholders related to the draft Perwali Surabaya. Article 21 of Act No. 25-2009 shows the purpose of a legal state relating to the so-called task of managing and organizing tasks. Related to the government in the modern state, Spelt and ten Berge, distinguishes them in the tasks of regulating and managing the tasks (ordenende en verzorgende taken).

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ENTREPRENEURSHIP AND THE LEGACIES OF A DEVELOPMENTAL STATE: SINGAPORE ENTERPRISES VENTURING ACROSS NATIONAL BORDERS

Journal of Developmental Entrepreneurship ◽

10.1142/s1084946708001095 ◽

2008 ◽

Vol 13 (04) ◽

pp. 485-508 ◽

Cited By ~ 10

Author(s):

HEIDI DAHLES

Keyword(s):

Developmental State ◽

Entrepreneurial Activity ◽

Foreign Markets ◽

Domestic Firms ◽

Foreign Companies ◽

The Government ◽

The 1960S ◽

The Relationship ◽

The City

This article aims at contributing to a more profound understanding of the relationship between the developmental state and private entrepreneurial activity, in particular the internationalization of business ventures. Based on ethnographic fieldwork in Singapore, this article attempts to identify the role of the Singapore developmental state in orchestrating the strategies of domestic firms establishing themselves in foreign markets. From the 1960s, the Singapore government has neglected small domestic firms — its legacy of the colonial past — for diverse economic and political reasons. Initially offsetting the influence of Western culture through the establishment of foreign companies, the government changed its tune, harnessing 'Asian' values and institutional norms to facilitate ventures into China. Altering between different legacies created ambivalence and shifting coalitions with foreign economies. Striking divergence from government directives has been found in the ways in which Singaporean firms go about when venturing across borders and, in particular, when drawing on the city state's legacies to give their ventures legitimacy and meaning. This divergence raises questions about the role of the Singapore state as the paragon of institutional legacy for its domestic businesses.

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Tax Revenue and Government Expenditure in Sri Lanka: An Econometric AEG Testing Approach

International Letters of Social and Humanistic Sciences ◽

10.18052/www.scipress.com/ilshs.66.31 ◽

2016 ◽

Vol 66 ◽

pp. 31-37 ◽

Cited By ~ 1

Author(s):

A.L.M. Aslam

Keyword(s):

Sri Lanka ◽

Government Expenditure ◽

Tax Revenue ◽

Long Run ◽

Short Run ◽

Independent Variable ◽

The Government ◽

Relationship Of ◽

The Relationship ◽

Cointegration Relationship

In the global economic administration, tax revenue has been identified as the engine of the government expenditure, but the relationship of them was not investigated econometrically, this situation formulated a research gap for tasting the relationship of them. The aim of this study was to examine the Cointegration relationship among the tax revenue and the government expenditure in Sri Lanka. This study considered two time series variables such as the tax revenue and the government expenditure. The tax revenue was considered as the independent variable and the government expenditure was considered as the dependent variable. The sample period of this study was from 1950 to 2013.The Cointegration technique was used to check the long run relationship and the Error Correction Mechanism was employed to investigate the short run behavior of the tax revenue on the government expenditure. According to the empirical results, the R-squared of the estimated model was 0.99. In the meantime, the Durbin Watson statistics was 0.828. However, this model did not suffer from the spurious problem because the residual of this model was stationary. The tax revenue has sustained positive relationship with government expenditure. And also, the partial coefficients of tax revenue and its probability values in the estimated model were 0.695 (0.000) in short run and 1.031 (0.000) in long run periods. Therefore, the tax revenue and government expenditure had cointegrated at level form I(0) and maintained the long and short run relationship between them.

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