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All Journal PIAF : Paser Institute Journal Of Accounting And Finance
Kumala Putri P, Andi Sri
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Economics, Econometrics & Finance

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Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Leppangeng Kecamatan Pitu Riase Kabupaten Sidenreng Rappang Rahmawati, Sitti; Kumala Putri P, Andi Sri; Ayu, Ari
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The aim of this research is to determine the effect of taxpayer awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Leppangeng Village, Pitu Riase District, Sidenreng Rappang Regency, both partially and simultaneously. The method used in this research uses quantitative research methods with a correlation research type. The data used in this research is primary data obtained from distributing questionnaires to 86 land and building tax payers in Leppangeng Village using a sampling technique. Simple Random Sampling, then the data obtained was processed using the SPSS program. The data analysis method used in this research is multiple linear regression analysis. The results of this research show that (1) partially taxpayer awareness has a positive and significant influence on taxpayer compliance in paying land and building taxes. (2) partially tax sanctions have a positive and significant influence on taxpayer compliance in paying land and building taxes. (3) simultaneously taxpayer awareness and tax sanctions have a positive and significant influence on taxpayer compliance in paying land and building taxes.
T THE INFLUENCE OF TRANSPARENCY AND PUBLIC PARTICIPATION ON VILLAGE FUND MANAGEMENT IN VILLAGE GOVERNMENT nuralvia; Kumala Putri P, Andi Sri; Ayu, Ari
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The management of village funds should adhere to principles of transparency and give priority to the interests of the community. Nevertheless, several instances of misappropriation of village money persist in different regions of Indonesia, and the general comprehension of village fund management remains inadequate. The objective of this study is to investigate and assess the impact of transparency and community participation on the management of the Village Fund in the Panca Rijang District. This research methodology employs saturated sampling, selecting a sample of 60 individuals who participated in village meetings. The data were analyzed with the SPSS Statistics 26 software. The findings indicated that transparency had a favorable and substantial impact on the administration of village funds, as evidenced by a computed t value of 2,486 and a significance level of less than 0.05. Community participation has a strong and statistically significant impact on village fund management, as evidenced by a computed t value of 5,931 and a significance level of 0.00, which is below the threshold of 0.05. Transparency and community participation have a statistically significant and favorable impact on village fund management, as indicated by a significance level of 0.03, which is below the threshold of 0.05.
Co-Authors Ayu, Ari nuralvia Sitti Rahmawati