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All Journal Jurnal Bina Praja International Journal of Supply Chain Management
Moenek, Reydonnyzar
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Humanities Decision Sciences, Operations Research & Management Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation

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The Effect of Awareness of Tax Laws, Understanding of Tax Laws and Tax Compliance Behaviour on Supply Chain Management Moenek, Reydonnyzar
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.21 KB)

Abstract

Abstract- The objective of this study is to explore the role of tax education in supply chain management (SCM) among Indonesian supply chain companies. To approach this objective, the study examined the effect of awareness of tax laws and understanding of tax laws on tax compliance behaviour. After that, the collective role of awareness of tax laws, understanding of tax laws and tax compliance behaviour was examined on SCM. Managerial employees were selected as the respondents to collect the primary data. Total seven hypotheses were established concerning the relationship of awareness of tax laws, understanding of tax laws, tax compliance behaviour and SCM to achieve the objective. A total number of two hundred (200) survey questionnaires were distributed among the respondents. All the hypotheses were supported by the current study. It was found that tax education has a significant relationship with SCM. Awareness of tax laws and understanding of tax laws supports SCM practise among Indonesian supply chain firms. Tax compliance behaviour enhances the positive effect of awareness of tax laws and understanding of tax laws on SCM. Therefore, tax compliance behaviour is a mediating variable to enhances the effect of tax education on SCM.
Proliferasi dalam Era Desentralisasi Fiskal Menuju Pertumbuhan Ekonomi, Pembangunan Daerah dan Pengentasan Kemiskinan Temenggung, Yuswandi Arsyad; Moenek, Reydonnyzar; Suwanda, Dadang; Mulyadi, Mohammad
Jurnal Bina Praja Vol 12 No 1 (2020)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.12.2020.75-87

Abstract

Indonesia has conducted territorial expansion to improve public services, create more effective governance, and increase regional development. Territorial expansion was accompanied by fiscal Decentralization, so that allowed the regions to manage their finances by arranging regional development programs and other planning. However, in its implementation, Decentralization, which has been running for two decades, has experienced problems such as the financial over-dependence on central government and development inequity, which has further implications for eradicating the poor. The purpose of this research is to analyze to what extent the territorial expansion that have been running is able to increase the fiscal revenue of new autonomous regions (DOB) in order to maximize economic growth, equitable territorial development and regional development to be able to eradicate the poor and improve the welfare of the community. The research method uses descriptive methods with a qualitative approach. This study uses data from a period of 2015 to 2019 in accordance with the National Mid-Term Development Plan (RPJMN). The results showed that the development of new autonomous regions in the era of post-reform regional autonomy were 8 provinces, 181 districts and 34 cities. Therefore, the allocation of transfer funds to the regions is increasing every year. For the 2020 State Budget, around Rp.858 trillion or around 34.6% of total state expenditure. However, ironically, the over-dependence of DOB on fiscal Decentralization has not declined. If seen from the ratio of PAD to total regional income, it is known that DOB currently still depends on the parent region or central government, while the DOB growth rate is lower comparing to their parent region. On the other hand, the focus of DOB development is more on government facilities and infrastructure. Although in some new autonomous regions, there is a decrease in poverty, in general, poverty levels in new autonomous regions are relatively higher than in parent regions.
Co-Authors Mohammad Mulyadi Suwanda, Dadang Temenggung, Yuswandi Arsyad