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All Journal Civil Service : Jurnal Kebijakan dan Manajemen PNS Jurnal Ilmiah ASET
M. Zainul Abidin
Unknown Affiliation
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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TINJAUAN ATAS KEBIJAKAN DANA INSENTIF DAERAH DALAM MENDUKUNG KINERJA PEMERINTAHAN PROVINSI DAN KESEJAHTERAAN MASYARAKAT M. Zainul Abidin
Jurnal Manajemen Kepegawaian Vol 9 No 1 Juni (2015): Jurnal Kebijakan dan Manajemen PNS
Publisher : Badan Kepegawaian Negara | The National Civil Service Agency

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.447 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui (1) kesesuaian kebijakan DID dalam mendukung tujuan penyelenggaraan pemerintahan daerah dalam UU Pemda dan (2) dampak kebijakan DID terhadap kinerja pemerintahan daerah dan kesejahteraan masyarakat. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Jenis data yang diperoleh adalah data sekunder yang dikumpulkan melalui penelitian kepustakaan. Berdasarkan hasil penelitian disimpulkan bahwa kebijakan DID yang didasarkan pada UU APBN dan PMK mendukung penyelenggaraan pemerintahan daerah dalam UU Pemda dalam rangka mewujudkan kesejahteraan masyarakat yang merata. Aspek penilaian daerah penerima alokasi DID yang meliputi kriteria kinerja keuangan, kriteria kinerja ekonomi dan kesejahteraan selaras/mendukung asas penyelenggaraan pemerintahan daerah, khususnya asas tertib penyelenggara negara, kepentingan umum, keterbukaan, profesionalitas, akuntabilitas, dan keadilan. Kebijakan DID berdampak pada (1) peningkatan penerimaan APBD pemerintah Provinsi yang digunakan menambah alokasi belanja daerah untuk fungsi pendidikan dan (2) peningkatan kesejahteraan masyarakat. Indikator kesejahteraan rakyat sebagaimana tercermin dalam peningkatan indikator kesejahteraan masyarakat, khususnya perbaikan tingkat pendidikan, kemiskinan, pengangguran dan Indeks Pembangunan Manusia. Kata kunci: dana insentif daerah, APBN, pemerintahan daerah, pembangunan daerah, kesejahteraan masyarakat
Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Tax Avoidance Perusahaan LQ45 Felicia Artamevia; Shella Nur Afifah; Erlina Sari; Naurah Alifia Putri Wicaksono; M. Zainul Abidin; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.28.1.261

Abstract

This study aims to analyze the influence of the independent board of commissioners and audit committees on tax avoidance practices in companies that are members of the LQ45 index for the 2022–2024 period. The background of the research is based on the still high practice of tax avoidance that takes advantage of regulatory loopholes and the importance of good corporate governance mechanisms in supervising management policies. This study uses an explanatory quantitative approach with secondary data in the form of financial statements and annual reports. The sample was determined through purposive sampling and obtained from 28 companies. The dependent variable of tax avoidance is measured using the Effective Tax Rate (ETR), while the independent variable includes the proportion of the independent board of commissioners and the number of audit committees. Data analysis was carried out by multiple linear regression after going through the classical assumption test. The results of the study show that independent board of commissioners has a negative and significant effect on tax avoidance, which means that the higher the proportion of independent commissioners, the more tax avoidance practices tend to decrease. On the other hand, audit committees have a positive and significant effect on tax avoidance, which shows that an increase in the number of audit committee members does not necessarily increase the effectiveness of supervision. These findings indicate that the effectiveness of surveillance is determined not only by quantity, but also by quality and independence. Therefore, companies need to strengthen their supervisory function substantively to suppress tax avoidance practices.
Co-Authors Ambar Kusumaningsih Erlina Sari Felicia Artamevia Naurah Alifia Putri Wicaksono ROHMAWATI KUSUMANINGTIAS Shella Nur Afifah