Journal of Governance, Taxation and Auditing

Maximizing the Benefits of Public-Private Partnership for Infrastructure in Energy Sector: A Study of Key Challenges and Recommendations

Evy STEELYANA — 2024-07-31

This study aimed to analyze the main themes of research in Public-Private Partnership (PPP) in energy infrastructure development using a systematic literature review. The data was taken from highly selected international journals, and the study found that 48% of the publications were from Q1 Scopus Indexed journals. The most popular topics in the research were PPP challenges, project management and regulatory implications, risk management, and PPP financing. This study significantly contributes to the field by highlighting the main research themes in PPP in energy infrastructure development. It provides insights into the topics currently being researched and emphasizes the implementation of PPP in the energy sector. The study's findings can serve as a valuable reference for researchers, policymakers, and practitioners interested in PPP in energy infrastructure development and its relationship to accounting and finance. Additionally, the study provides a roadmap for future research in this area, highlighting areas that require further exploration and investigation.

The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance

Ni Made Suwitri PARWATI — 2024-07-31

Taxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the complexity of tax regulations has a significant negative effect of -0.253 on taxpayer compliance, and 0,501, the principles of justice, have a significant positive effect on taxpayer compliance. An R square shows that independent variables will influence 45.5% on increasing taxpayer compliance. The correlation coefficient (R) is 0.674, and the degree of the relationship between all independent variables means that the correlation between the independent and dependent variables is 0.674. Based on the correlation coefficient interpretation guidelines, the relationship between the complexity of tax regulations and the principle of justice on taxpayer compliance is strong. Empirically, this research shows that the principle of justice influences taxpayer compliance, but the low complexity of tax regulations can increase taxpayer compliance. Therefore, this research implies that the government must further simplify tax regulations to encourage taxpayers to comply.

The Influence of TLRHP on the Level of Government Compliance in LKPD Disclosures: a Study in Districts/Cities in Central Sulawesi Province

Nanda NANDA — 2024-07-31

The research aims to see the effect of follow-up recommendations from audit results on compliance in disclosing local government financial reports. Using a quantitative approach, the secondary data comes from the Ministry of Finance and BPK RI regarding follow-up to audit recommendations in 2018-2022. Data analysis was carried out using the PLS SEM method using WarpPLS 7.0. The research results show that follow-up to audit recommendations has a positive and significant effect on government compliance and strengthens the relationship in the disclosure of regional government financial reports, with path coefficients of 0.27 and 0.26, respectively. The R² value of 0.23 indicates that the two variables explain 23% of the variability in compliance levels. Model fit testing shows valid results, with all model indices meeting the fit criteria. The research results reveal that the Follow-up to Audit Result Recommendations (TLRHP) has a positive and significant influence on the Level of Compliance (TKPTHN) and strengthens the Disclosure of Regional Government Financial Reports (PLKPD). Implementation of audit recommendations and transparency of financial management is critical to increase regional government accountability. Although these variables explain 23% of the variation in compliance, other factors still contribute. This research suggests a qualitative approach for further studies to explore the relationship between audit and compliance and the impact of monitoring systems on corruption prevention.

Factors Influencing Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (Case Study of Lotta Village, Pineleng District)

Melvin Keneth Warguna SENDIANG — 2024-07-31

Tax is defined as a mandatory contribution paid by the people to the state. The contribution in question is a levy imposed by the government by force based on the law in connection with the government's function of serving the public and realizing public welfare. This research analyzes the factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax. The sampling technique to be used in this study is cluster random sampling. The research location is in Lotta Village, Pineleng District. This study uses quantitative research. Its object is the Rural and urban land and Building Taxpayers registered in Lotta Village, Pineleng District. The analysis method includes validity testing, reliability testing, classical assumptions testing, hypothesis testing, and multiple linear regression analysis using SPSS version 29. Based on the test results, it can be concluded that the Tax Service variable (X1) and Tax Sanctions variable (X3) significantly influence compliance in paying Rural and Urban Land and Building Tax in Lotta Village, Pineleng District. Tax knowledge (X2) negatively influences compliance in paying Rural and Urban Land and Building Tax in Lotta Village, Pineleng District.