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All Journal Jurnal Akuntansi dan Bisnis Jurnal Pajak dan Keuangan Negara (PKN)
Vito, Bernadi
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Economics, Econometrics & Finance

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PENGARUH DANA DESA DAN KUALITAS PENYELENGGARAAN PEMERINTAHAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI INDONESIA Priyoko, Pambudi Rido; Syarifah, Naili Luthfi; Nugraha, Dwiyan Irfan; Vito, Bernadi
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 2 (2020): MENUJU KEUANGAN NEGARA YANG SUSTAINABLE
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i2.787

Abstract

This study aims to empirically examine the effect of Dana Desa on Regional Revenue in Indonesia. In addition, this study also examines whether the quality of implementing regional governance as measured by the EKPPD score strengthens the influence of Dana Desa on Regional Revenue. This study is tested with two models: non-lagged and lagged panel regression models. It is found that Dana Desa has a positive effect on Regional Revenue. In addition, this study also finds that the moderation in the quality of local government administration strengthens the positive influence of Dana Desa on Regional Revenue. These results indicate that the granting of Dana Desa to the Regions with good governance promotes the ability of the Regions to generate their Regional Revenue.  Penelitian ini bertujuan untuk menguji secara empiris pengaruh Dana Desa terhadap Pendapatan Asli Daerah di Indonesia. Selain itu, penelitian ini juga menguji apakah kualitas penyelenggaraan pemerintahan daerah yang diukur dengan nilai EKPPD memperkuat pengaruh Dana Desa terhadap Pendapatan Asli Daerah. Penelitian ini diuji dengan dua model yaitu non-lagged panel regression model dan lagged panel regression model. Penelitian ini menemukan bahwa Dana Desa berpengaruh positif terhadap Pendapatan Asli Daerah. Selain itu, penelitian ini juga menemukan bahwa moderasi kualitas penyelenggaraan pemerintahan daerah memperkuat pengaruh positif Dana Desa terhadap Pendapatan Asli Daerah. Hasil ini menunjukkan bahwa pemberian Dana Desa ke Daerah dengan kualitas penyelenggaraan pemerintahan yang baik mendorong kemampuan Daerah menghasilkan Pendapatan Asli Daerah mereka.
Tax Auditor Team Leader’s Quality, Time Budget Pressure, Task Complexity: How Well Tax Audit Quality in Indonesia? Nor, Aji M. Elvin; Firmansyah, Amrie; Arham, Amardianto; Vito, Bernadi
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.101 KB) | DOI: 10.20961/jab.v21i2.686

Abstract

This study's objective empirically analyzes the effect of tax auditor team leader's technical competence and experience, time budget pressure, and task complexity on tax audit quality. This study employs secondary data from Indonesia Tax Authority Office. The population in this research is the Tax Assessment issued throughout Indonesia. The sample used amounted to 4,326 observations divided into two regional categories: Java Area and non-Java Area. The data are analyzed by logistic regression. The results suggest that the tax auditor team leader's technical competence, time budget pressure, and task complexity are negatively associated with tax audit results. In contrast, the tax auditor team leader experience is positively associated with the tax audit results quality. This study shows that it is essential that the Indonesian Tax Authority rearrange the tax auditor quality criteria in its regulations.
Co-Authors Amrie Firmansyah Arham, Amardianto Nor, Aji M. Elvin Nugraha, Dwiyan Irfan Priyoko, Pambudi Rido Syarifah, Naili Luthfi