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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Management, Economic and Accounting
Dewi Husnainy
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Efektivitas Kontribusi Pajak Bumi dan Bangunan (PBB) dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Medan Dewi Husnainy; Galih Supraja; Anggi Pratama Nasution
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2567

Abstract

Pajak Bumi dan Bangunan (PBB) memegang peranan krusial sebagai instrumen fiskal dalam memperkuat kapasitas pendanaan lokal guna membiayai akselerasi pembangunan serta mendukung program otonomi daerah. Kendati nominal dari PBB di Kota Medan terus menunjukkan grafik peningkatan setiap tahunnya , proporsi andilnya terhadap total Pendapatan Asli Daerah (PAD) masih terbilang minim. Fenomena stagnasi kontribusi ini dipicu oleh sejumlah kendala struktural, seperti rendahnya tingkat kesadaran wajib pajak, distribusi Surat Pemberitahuan Pajak Terutang (SPPT) yang belum terorganisir dengan baik, serta masih kuatnya ketergantungan finansial daerah terhadap pasokan dana transfer pusat. Di sisi lain, target pemungutan yang dipatok oleh pemerintah daerah acapkali belum mampu dipenuhi secara optimal dalam beberapa periode anggaran terakhir. Guna mengatasi persoalan ini, Pemerintah Kota Medan dituntut untuk merumuskan ulang strategi manajemen dan pengawasan perpajakan, memodernisasi infrastruktur pelayanan, sekaligus mengedukasi masyarakat secara masif demi mewujudkan kemandirian fiskal daerah yang berkelanjutan.
Determinants of Audit Quality in the Public Sector Sangkot Khadijah; Yusnita Nasution; Dewi Husnainy; Gina Ariesta Gobel; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Audit quality plays a vital role in strengthening accountability and improving financial governance in the public sector. High-quality audits are essential to ensure transparency, reliability of financial information, and public trust in government institutions. However, studies examining audit quality in the public sector, particularly in Indonesia, remain relatively limited compared to the extensive body of research focusing on the private sector. This study aims to systematically review and synthesize the existing literature related to the determinants of audit quality in the public sector. The research method employed is a literature review of national and international scholarly articles published between 2017 and 2021. The review results indicate that public sector audit quality is influenced by several key factors, including auditor competence and independence, professional skepticism, compliance with auditing standards and professional ethics, auditor motivation, and time budget pressure. In addition, the work environment and limitations in resources, which are commonly encountered in public sector institutions, also significantly affect audit quality. Furthermore, the unique characteristics of the public sector, such as regulatory complexity and public accountability demands, influence both the conceptualization and measurement of audit quality. This study is expected to provide a theoretical foundation for the development of a conceptual framework for public sector audit quality and to contribute to improving audit practices, governance, and accountability in public financial management.
Co-Authors Anggi Pratama Nasution Dito Aditia Darma Nasution Galih Supraja Gina Ariesta Gobel Sangkot Khadijah Yusnita Nasution