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All Journal Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research
TUMIMOMOR, Cherril Angelia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluation Of The Implementation Of Government Internal Control Systems On Collection Of Rural And Urban Land And Building Taxes In Southeast Minahasa District TUMIMOMOR, Cherril Angelia; SAERANG, David Paul Elia; KAPOJOS, Peter Marshall
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.478

Abstract

The Rural and Urban Land and Building Tax is a tax on land and/or buildings that are owned, controlled, and/or utilized by individuals or entities, except for areas used for plantation, forestry and mining business activities. The government internal control system is an integral process for actions and activities carried out continuously by the leadership and all employees to provide adequate confidence in the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. The purpose of this study is to find out how the internal control system is applied to the collection of Rural and Urban Land and Building Taxes in Southeast Minahasa Regency. The research method used is descriptive qualitative. The results of the study show that the work or activities carried out are in accordance with the elements of the existing internal control system, except for the elements of control activities in the segregation of functions sub-elements which have not been carried out properly. The conclusion of this study is that for the elements of the control environment, risk assessment, information and communication and monitoring, control has been carried out in accordance with Government Regulation Number 60 of 2008 and has been implemented properly, while the elements of control activities have not been in accordance with Government Regulation Number 60 of 2008 and have not been implemented optimally.
The effect of trust in government and tax literacy on PBB-P2 taxpayer compliance with perception of tax fairness as a mediating variable in Southeast Minahasa Regency Tumimomor, Cherril Angelia; Warongan, Jessy D. L.; Budiarso, Novi S.
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.412

Abstract

Trust in government and adequate tax literacy are frequently identified as key determinants of taxpayer compliance; however, empirical findings remain inconclusive, particularly at the local tax level. This study examines the direct effects of trust in government and tax literacy on PBB-P2 (Land and Building Tax for Rural and Urban Areas) taxpayer compliance and investigates the mediating role of perceived tax fairness in Southeast Minahasa Regency, Indonesia. Using a quantitative approach, data were collected from 108 registered PBB-P2 taxpayers and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that trust in government has a positive but insignificant direct effect on taxpayer compliance, whereas tax literacy and perceived tax fairness have positive and significant effects. Furthermore, perceived tax fairness fully mediates the relationship between trust in government and taxpayer compliance and partially mediates the relationship between tax literacy and taxpayer compliance. These findings highlight that perceptions of fairness constitute a critical psychological mechanism through which institutional trust and individual tax knowledge are translated into compliant behavior. The study contributes to the tax compliance literature by emphasizing the strategic importance of fairness-oriented tax administration and targeted tax literacy programs at the local government level.
Co-Authors David Paul Elia Saerang Jessy D. L. Warongan, Jessy D. L. Kapojos, Peter Marshall Novi S. Budiarso, Novi S.