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All Journal Musamus Journal of Public Administration BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Kybernology : Journal of Government Studies
Haning, Mohamad Thahir
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Investigating the Effect of Public Trust on Tax Compliance Haning, Mohamad Thahir; Hamzah, Hasniati; Tahili, Mashuri H
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 26, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Upright now, we rarely find any research that measures the effect of the slippery slope framework on taxpayers’ trust in paying their tax. This article seeks to investigate the effect of power and trust as exogenous variables based on the slippery slope frameworks theory while the endogenous one is a public trust of taxpayers. We employ a survey to investigate this matter and conduct quantitative analysis afterward. Respondents are employees at the Tax Service Authorities in three areas, they are, South Makassar, Maros, and Palopo, which are selected by using purposive sampling with a total population of 2,500 people. We use the determination of research sampling 20% of the population leading to a total number of samples of 500 people. The data were gained through questionnaires and analyzed by using SPSS and Structural Equation Modelling (SEM). Our findings indicate that power has a positive and significant effect on the public trust of taxpayers. We also find that trust has a positive and significant effect on the public trust of taxpayers. Moreover, both power and trust have a positive and significant effect on the public trust of taxpayers simultaneously. In this article, we argue that the strategy to increase the public trust of taxpayers’ compliance is through power and trust. The article also confirms that the slippery slope framework can be applied to developing taxpayers’ compliance.
Sentuh Tanahku Application: As Land Conflict Mitigation An Impact on Sustainable Environmental in Papua Selatan Yusuf, Andi Patta; Haning, Mohamad Thahir; Ibrahim, Muhammad Akmal; Hasniati, Hasniati; Adam, Aenal Fuad
Musamus Journal of Public Administration Vol 7 No 1 (2024): Oktober 2024
Publisher : Department of State Administration - Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mjpa.v7i1.6289

Abstract

Papua Selatan occur land conflicts are a very important matter because they arise from unclear ownership of land and use of natural resources. Sentuh Tanahku Application is a digital innovation to enhance the transparency and access to information on ownership and use of land. The research examines the Utilization of this application in the mitigation of land conflict while considering their implications for sustainable environmental development. This is a qualitative method type of research with a literature study approach which emphasizes secondary data as sources that can be analyzed through the use of NVivo software. The results and findings indicated that the "Sentuh Tanahku" application was developed to minimize conflicts through the provision of transparent and accurate information about land boundaries. Digital maps, verification mechanisms for ownership rights, dispute reporting, and regulatory access are among other features provided by the app to promote transparency thus reducing uncertainty or ambiguity surrounding property rights which serve as roots for disputes. The “Sentuh Tanahku” Application can be used to report conflicts and actions taken on a factual basis thereby mitigating land disputes while also promoting environmental sustainability through the adoption of responsible and sustainable land use practices in Papua Selatan.
Inovasi Digital dan Kepercayaan Publik: Riset Persepsi dan Analisis Pada Layanan Pembayaran Pajak Kendaraan Bermotor Busri, Busri; Haning, Mohamad Thahir
Kybernology : Journal of Government Studies Vol 4, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kjgs.v4i2.16691

Abstract

Public trust plays an important role in forming a productive and responsive government, especially when the government faces pressure to provide effective services with limited resources. This study analyzes public trust in motor vehicle tax payment services in Pinrang Regency. This study uses a mixed research approach, qualitative data collection through semi-structured interviews with the community and employees at the UPT Samsat Pinrang about the factors that influence public trust and researcher observations for three months at the service office. A survey of public satisfaction with the service was conducted from July to September 2024 showing that the length of service was considered lacking, resulting in a perception of dissatisfaction (value 2.63 on a scale of 4.00). Indicators of credible commitment include consistent implementation of SOPs, digital innovation even though access to technology is still a challenge, service principles based on smiles and greetings, and the use of regional languages to build good relationships. Honesty is reflected in the openness of cost information, although there is still a stigma of extortion due to lack of socialization. Employee competence is seen from mastery of technology, regulations, and interpersonal skills. Justice is realized through transparent queues, although it still faces obstacles from brokers and the stigma of "insider". This study provides insights into the role of digital innovation and the importance of interpersonal approaches for frontline bureaucrats in enhancing public trust.
Co-Authors Adam, Aenal Fuad Andi Patta Yusuf Busri, Busri Hamzah, Hasniati Hasniati, Hasniati Ibrahim, Muhammad Akmal Mashuri H. Tahili