Kariyoto Kariyoto
Jurusan Akuntansi, Sekolah Tinggi Ilmu Ekonomi ASIA, Jl. Soekarno Hatta Rembuksari 1A, Malang email: kariyoto@um.ac.id/NO Telepon:085855526337

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Journal : International Journal of Local Economic Governance

The Effect of Tax Reform and Tax Auditing on Its Performance (Studies in East Java Regional Office of the Directorate General of Taxes III Malang) Kariyoto, Kariyoto
International Journal of Social and Local Economic Governance Vol. 2 No. 1 (2016)
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2016.002.01.6

Abstract

This study aims to prove empirically the effect of tax reform and tax audit on the performance of taxation. This study is expected to enrich and to complement the repertoire science in the field of public sector accounting especially on the development tax reform, tax audits, and empowerment of performances. This research population is account representatives spread across the Regional Office of Directorate General of Taxation III of East Java as much as 234 account representatives. Samples were taken as many as 124. Respondents who participated were 124 account representatives. The sampling method used was a proportional stratified random sampling of 50% and data analysis using SEM (Structural Equation Modelling). The main discovery of this study provides information that the role of tax reform and tax audit in improving the performance of tax is proved to be effective.Keywords: reform, audit, and performance of taxation
Preparation of Standard Unit Price of Goods and Services (SHBJ) in East Java Provincial Government Kariyoto, Kariyoto
International Journal of Social and Local Economic Governance Vol. 3 No. 1 (2017)
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2017.003.01.4

Abstract

Forming standard unit price of goods and services is an activity survey to collect data required in Local Government and State requirements. Goods and services are under control of the Department or institution by the local government. Standards Unit Price of Goods and Services assist in preparing the Budget Requirement Plan, the regional work units and the Budget Implementation Document. Standards Unit Price of Goods and Services is to guide the preparation of the Budget Requirement Plan, the regional work units and the Budget Implementation Document work unit East Java Provincial Government. Data and information collection techniques are done by conducting market surveys, through distributors and the highest retail prices in stores and markets. The data types of goods and price list are based on the standard of the goods provided the provider distributors and stores. The interviews involves distributors, sellers to consumers. It also involves the data from Related Work Unit in cooperation with the Government of East Java to obtain secondary data. Conclusions are based on the description and presentation of data on survey results as the preparation of this Book Standard Unit Price of Goods and Services. This book is a guide to the standard unit price of goods and services that are indispensable in East Java Provincial Government work units.Keywords: standard unit price, goods and services, the province of East Java