cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@goodwoodpub.com
Phone
+6282179769602
Journal Mail Official
admin@goodwoodpub.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City - Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
Journal of Governance and Accountability Studies
Published by Goodwood Publishing
ISSN : -     EISSN : 27746739     DOI : https://doi.org/10.35912/jgas
Core Subject : Social,
Social Sciences
The Journal of Governance and Accountability Studies (JGAS) is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various social, political and government issues. JGAS welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas of governance and accountability issues.
Arjuna Subject : Ilmu Sosial - Sosiologi dan Ilmu Politik
Articles 142 Documents
 11   12   13   14   15 
Mapping and Analysis of Bangka’s Local Tax Potential Altin, Darus; Ridwan, Muhammad Qomarrudin; Wahyudin, Nanang; Elma, Elma
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3434

Abstract

Purpose: The aim of this research is to compile data on the potential tax of hotels, restaurants, and entertainment in Bangka Regency in 2023. Research Methodology: We used in this study are primary and secondary data. The researcher used stratified random sampling for fifty-one Local Taxpayers in Bangka Regency. Data analysis employed a micro approach to obtain target projections and potential local tax revenue projections in Bangka Regency, specifically for Certain Goods and Services Tax (Restaurant Tax, Hotel Tax, and Entertainment Tax). Results: Research findings indicate that it is possible to improve the realization of Restaurant Tax revenue in the future. The biggest potential for Hotel from 4-star hotels.About 11% of Entertainment Tax potential has been realized, so it is very likely to improve the realization of Entertainment Tax revenue in the future. Conclusions: Hotel and restaurant taxes fall into the developing category, while entertainment tax falls into the backward category. The growth projections for hotel and restaurant taxes can be further improved in the future. Innovative programs and more attention to local taxes in the backward category are efforts to enhance regional tax revenue. Limitations: This research is limited to examining three studies of local tax objects in Bangka Regency. Contribution: For future researchers, it is recommended to further examine the aspects of compliance of Local Taxpayers and to delve deeper into other Local Tax objects not included in this study.
Determinants of Motorcycle Taxpayer Compliance: Evidence from a Border Region in Eastern Indonesia Pangastuti, Margareta Diana; Sengkoen, Yuliati
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3521

Abstract

Purpose: This study aims to examine the effects of the tax amnesty program, income, moral obligation, and access to tax services on motorcycle taxpayer compliance in Timor Tengah Utara (TTU) Regency, a border region with relatively low tax compliance. Research Methodology: A quantitative approach was employed using a survey method. The study involved 100 respondents selected through the Slovin formula. Primary data were collected via structured questionnaires and analyzed using multiple linear regression. Results: The findings show that, simultaneously, the four variables significantly influence taxpayer compliance. Partially, the tax amnesty program, income, and moral obligation have a positive and significant effect, while tax access has a negative and significant effect on compliance. Conclusions: Taxpayer compliance in TTU Regency is influenced not only by economic capacity but also by moral awareness and accessibility to tax services. Policies that optimize tax amnesty programs, expand digital-based tax services, and strengthen moral and social education grounded in local culture can enhance voluntary tax compliance. Limitations: The study is limited to motorcycle taxpayers in TTU Regency and uses cross-sectional survey data, which may not capture changes in behavior over time. Contribution: This study contributes to the understanding of tax compliance behavior in border regions, offering practical insights for local governments and policymakers to improve regional revenue collection through culturally sensitive and accessible tax policies.

Page 15 of 15 | Total Record : 142

 11   12   13   14   15 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): January Vol. 5 No. 2 (2025): July Vol. 5 No. 1 (2025): January Vol. 4 No. 2 (2024): July Vol. 4 No. 1 (2024): January Vol. 3 No. 2 (2023): July Vol. 3 No. 1 (2023): January Vol. 2 No. 2 (2022): July Vol. 2 No. 1 (2022): January Vol. 1 No. 2 (2021): July Vol. 1 No. 1 (2021): January More Issue