Journal of Governance, Taxation and Auditing

The Impact of Audit Findings on Regional Losses in Local Governments of Regencies/Cities in Central Sulawesi Province

2025-07-22T14:36:56+07:00

This study aims to analyze the impact of audit findings on regional losses in the local governments of regencies/cities in Central Sulawesi Province. Employing a quantitative approach, the study utilizes secondary data from the Audit Results and Audit Results Summary provided by the Supreme Audit Board of the Republic of Indonesia. The research covers 13 regencies/cities in Central Sulawesi Province over the period from 2021 to 2023. To test hypotheses and evaluate the strength of relationships between variables, the study uses Partial Least Squares Structural Equation Modeling (SEM-PLS) analysis with WarpPLS 7.0 software. The findings reveal a positive and significant relationship between audit findings and regional losses, with a substantial coefficient value. These results suggest that an increase in audit findings correlates with higher regional losses. Therefore, local governments in Central Sulawesi Province should prioritize policies that promote legal compliance and strengthen internal control systems to minimize the risk of regional financial losses.

Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance

2025-07-22T14:39:28+07:00

Taxes play a crucial role as one of the primary sources of government revenue, significantly impacting essential sectors such as education, healthcare, and infrastructure. This research aims to analyze the influence of tax authorities' services, the implementation of e-filing, and tax audits on taxpayer compliance at KPP Pratama Lamongan, with tax sanctions as a moderating variable. The research method used is quantitative by collecting primary data through questionnaires distributed to taxpayers. The results of the research show that there is a significant influence of tax authorities' services and the implementation of e-filing on taxpayer compliance. Apart from that, tax audits also contribute to increasing compliance. Tax sanctions are proven to strengthen the relationship between the independent and dependent variables. This research provides an important contribution to the development of tax policy and strategies for increasing taxpayer compliance in the region. The results of this research can become a reference for further research and help the government in formulating more effective policies.

Implementation of Regional Regulation Number 1 of 2024 Concerning Regional Taxes and Regional Levies (A Study at The Kupang City Transportation Service)

2025-07-22T14:37:53+07:00

Implementasi Peraturan Daerah Nomor 1 Tahun 2024 Tentang Pajak Daerah dan Retribusi Daerah secara spesifik merujuk pada sektor pendapatan asli daerah melalui Retribusi Daerah yakni Parkir tepi jalan umum merupakan permasalahan yang serius dan membutuhkan proses implementasi yang baik. Implementasi yang baik menjadi sebuah terobosan baik untuk bisa mendapatkan hasil yang baik juga untuk peningkatan pendapatan asli daerah di kota kupang. Metode yang digunakan adalah studi kasus kualitatif dengan teknik pengumpulan data melalui wawancara terhadap 10 informan, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa proses Implementasi yang dilakukan oleh dinas perhubungan kota kupang sebagai dinas pelaksana teknis melalui pungutan retribusi parkir menjadi tumpuan utama bagaimana implementasi perda ini dapat berjalan. Penelitian ini menunjukan dari ukuran dan kebijakan bahwa adanya kejelasan regulasi dan procedural dalam pemungutan retribusi parkir tepi jalan umum. Sumber Daya yang ada seperti sumber daya manusia dan sumber daya anggaran menjadi motor penggerak dalam proses implemetasi di lapangan. Sikap pelaksana ditunjukan pada pemahaman kebijakan dan komitmen pelaksana dari setiap elemen yang terlibat . Karakteristik agen pelaksana yang diamana mencakup struktur organisasi dan koordinasi antar instansi. Komunikasi pelaksana yang dalam upaya melakukan sosialisasi kebijakan agar tujuan dapat dilaksanakan. Lingkungan Ekonomi , sosial, dan politik mencakup partisipasi masyarakat dan kekuatan ekonomi masyarakat di kota kupang. Rekomendasi mencakup perlu mengalokasikan anggaran khusus, Peningkatan kapasitas SDM pelaksana, Sosialisasi Perda perlu dilakukan secara masif dan sistematis, serta Koordinasi antar instansi terkait

Stock Price as an Intervening Variable That Influencing Solvency, Inflation, and Financial Distress on Firm Value

2025-07-22T14:38:29+07:00

This study aims to analyze the effect of solvency, inflation, and financial distress on firm value with stock price as an intervening variable in manufacturing companies in the consumer goods sector during the 2020-2023 period. The data used in this study comes from the financial statements of companies listed on the Indonesian Stock Exchange. The analysis method used is path analysis with a quantitative approach. The population in this study is manufacturing industry companies in the consumer goods sector listed on the Indonesia Stock Exchange that have experienced a decline in profits during the years 2020-2023. The sampling technique used was purposive sampling and resulted in 30 out of a total of 91 companies in the consumer goods sector. Data analysis was carried out through descriptive analysis, outer model analysis, inner model analysis and hypothesis testing using SmartPLS v.3.2.9 software assistance. The results showed that solvency and financial distress had a significant effect on stock prices. Solvency, financial distress and stock prices have a significant effect on firm value; inflation has no significant effect on stock prices and firm value. Stock prices are unable to mediate the effect of solvency, inflation, and financial distress on firm value. This shows that these factors can affect firm value directly without having to go through stock prices.

The Effect of Price, Service Quality, and Location on Purchase Decisions at Tan-Panama Coffee Shop in Denpasar

2025-07-22T14:40:31+07:00

The industry that has the potential to provide a direct impact on the creative economy is the food sector. One type of culinary business that is currently very popular with the public is a coffee shop. The purpose of this study was to examine how the influence of the Tan-Panama coffee shop in Denpasar City on consumer purchasing decisions by looking at several factors such as price, location, and service quality. This study uses accidental sampling techniques to test and evaluate the causal relationship between two variables. The Slovin formula is used to determine the sample size, and 100 respondents are included in the sample, by utilizing the (t) and (f) tests and multiple linear regression analysis as data analysis techniques. The findings of the study indicate that in the Tan-Panama coffee shop located in Denpasar City, price, service quality, and place all have a positive and significant impact on the variables influenced, namely the decision to buy. Price, service quality, and location have a positive and significant influence on purchasing decisions.