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All Journal JIA (Jurnal Ilmiah Akuntansi)
Sharina Osman
Department of Management, Universiti Kuala Lumpur Business School
Economics, Econometrics & Finance

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Assessing the Impact of Legislative Budget Allocations on Community Aspiration Fulfillment Chairul Abd. Halik; Irfan Zamzam; Hartaty Hadady; Sharina Osman
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.75393

Abstract

While existing research has explored the effectiveness of the recess budget of Regional People's Representative Council (Dewan Perwakilan Rakyat Daerah—DPRD) members in absorbing community aspirations in regions in Indonesia, there is a specific need to examine the alignment of budget expenditures with actual outcomes. This study assesses how effectively the DPRD members of North Maluku use the recess budget to capture community aspirations and prioritize them within DPRD’s strategic plans. Utilizing a qualitative, phenomenological approach, the research involved DPRD members, the Local Government Budget Team, and experts or academics. Data were gathered through interviews and documentation, analyzed using Miles and Huberman’s interactive model. The findings indicate that the recess budget has been used effectively, meeting all eight effectiveness criteria. The process of prioritizing community aspirations in the development of DPRD’s strategic agenda is done subjectively by DPRD members, focusing on urgent needs in alignment with the priorities of the Regional Medium-Term Development Plan (Rencana Pembangunan Jangka Menengah Daerah—RPJMD), and influenced by the initial locations visited during recess, discussions with the community, and direct engagement with relevant community issues.
Exploring the Roles of Tax Morale, Religiosity, and Nationalism in Tax Compliance with the Moderating Effect of Accounting Literacy Natasya Putri Rahmalia; Siti Rismaya; Diana Sari; Sharina Osman
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.82865

Abstract

Despite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates. This study investigates whether tax morale, religiosity, and nationalism impact tax compliance behaviors among corporate taxpayers, using accounting literacy as a moderating variable at the West Java I Directorate General of Taxes Regional Office. Employing quantitative methods, the research analyzes data from 100 corporate taxpayers registered at this office, using probability sampling and SEM-PLS analysis via the SmartPLS application. Results indicate that while tax morale and nationalism significantly affect tax compliance behavior, religiosity does not. Furthermore, increased religious understanding may sometimes lead to reduced compliance, as it can prioritize spiritual over civic obligations. Contrary to expectations, accounting literacy does not moderate the effects of tax morale, religiosity, or nationalism on compliance. This suggests that factors other than financial knowledge play critical roles in determining tax compliance.
Co-Authors Chairul Abd. Halik Diana Sari Hartaty Hadady Natasya Putri Rahmalia Siti Rismaya Zamzam, Irfan