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IPSAR (International Public Sector Accounting Review)
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 29874114     DOI : 10.31092/ipsar
Core Subject : Economy,
Economics, Econometrics & Finance
IPSAR: International Public Sector Accounting Review is a peer reviewed journal published twice a year (April and October) by the Diploma IV Study Program in Public Sector Accounting, State Finance Polytechnic PKN STAN. The IPSAR contains articles focusing on theoretical, empirical, and practical research that has a high impact on the field of public accounting especially in the field of state finance. The scope of this journal includes but is not limited to Public Sector Accounting, Auditing, Fiscal Policy, Taxation and Customs, Budget, Government Accounting, Accounting Standards, Central and Regional Finance, Public Policy, Fiscal Decentralization, and other Themes related to State Accounting and Finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 1 (2024): IPSAR" : 5 Documents clear
VACANT HOUSE TAX, A SOLUTION TO HIGH HOUSE PRICES Dinata, I Putu Hendy Bimantara; Tandioga, Frenly Allen Samuel; Cendekiawan, Muslim; Suci, Saraswati Nirmala
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2380

Abstract

This paper will discuss the proposed Vacant House Tax (VHT) implementation scheme in Indonesia, the benefits and potential of VHT implementation in Indonesia, as well as the challenges that must be faced by the government in implementing this tax in Indonesia. the research uses a qualitative method in discussing the topic that is the purpose of this research. The qualitative method in this research is conducted by collecting various literature from books, articles, news, and so on that are relevant to the topic discussed. The potential for additional revenue from VHT is significant enough to increase Regional Original Revenue. This research also provides an overview of the challenges that may occur in the implementation of VHT such as: determining the status and ownership of vacant houses, regulatory adjustments, and environmental and monetary impact. there are research limitations such as in calculating the potential that uses several assumptions caused by the absence of data on the number of vacant houses in Indonesia so that it uses estimated data according to the OECD. This research can add to the study of taxation literature in Indonesia. The research can also be a consideration for the government in designing a tax imposition scheme on vacant houses.
FACTORS AFFECTING MOTOR VEHICLE TAXPAYER COMPLIANCE (EMPIRICAL STUDY: TAXPAYERS TRANSACTING AT SAMSAT, SOUTH JAKARTA) -, Masripah; Subagyo, Betty
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2419

Abstract

This study aims to determine whether there is influence from quality of tax services, modernization of the tax administration system, tax socialization, and tax write-off amnesty on motor vehicle taxpayer compliance. This study uses a quantitative method with a sample of motorized vehicle taxpayers who are transacting at SAMSAT South Jakarta. The sampling technique used simple random sampling with a total sample of 151 respondents. The data is processed and tested using the SEM-PLS method with the SmartPLS 3.0 application. The results of this study indicate that the quality of tax services, modernization of the tax administration system, and tax socialization significantly influence motor vehicle taxpayer compliance. Meanwhile, tax write-off has no effect on motor vehicle taxpayer compliance. The limitation experienced in this research is that many taxpayers are not willing to fill out the published questionnaire. This research can contribute to motor vehicle taxpayers in order to increase taxpayer awareness and compliance with applicable laws and regulations, South Jakarta SAMSAT in order to put forward suggestions for improving services, so that every year services can continue to be improved and all taxpayers are increasingly aware of their responsibilities. as well as motor vehicle tax rights, and can provide additional references and new comparative material for future researchers with different methods and scope in the same field.
An INTERNAL AUDIT EFFECTIVENESS AND VALUE FOR MONEY ON SUSTAINABLE PUBLIC PROCUREMENT IN SOES IN BENGKULU CITY Apriliyani, Natasya Dwi; Puspita, Lisa Martiah Nila Puspita
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2425

Abstract

This study focuses on examining the effectiveness of internal audit and its value in achieving sustainable public procurement. The research was conducted using SMART-PLS version 4 and involved 30 state-owned enterprises in Bengkulu. The participants in the study were internal audit officers and finance officers responsible for procurement. Data collection involved the distribution of questionnaires offline, with 30 companies receiving and returning 30 questionnaires. The findings from the study using SMART-PLS version 4 indicate that: (1) the effectiveness of internal audit does not have a direct impact on sustainable public procurement, (2) internal audit effectiveness has a direct impact on value for money, (3) value for money has a direct and positive impact on sustainable public procurement, and (4) value for money mediates the relationship between internal audit effectiveness and sustainable public procurement.Keywords: efektivitas internal audit, value for money and sustainable public procurement
THE INFLUENCE OF LEADERSHIP STYLE, ORGANIZATIONAL CULTURE, AND INDEPENDENCE ON THE PERFORMANCE EFFECTIVENESS OF AUDITORS OF FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY WITH ORGANIZATIONAL COMMITMENT AS MEDIATION Wulansari, Safitri Dwi; sopian, sopian
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2533

Abstract

The efficient control of corruption and financial accountability at the state or regional level mostly relies on internal supervision that is effective. To guarantee maximum effectiveness in its supervisory role, the Financial and Development Supervisory Agency, serving as the Government Internal Supervisory Apparatus, is committed to improving auditor performance. Both external and internal factors can influence the effectiveness of auditor performance, such as auditor independence, organizational culture, and leadership style. This study delves into how these factors impact auditor performance through the lens of organizational commitment as a mediating variable. Using survey data collection techniques, the research methodology is quantitative. The study was conducted at the Financial and Development Supervisory Agency, with 228 respondents selected through convenience sampling. Data analysis was carried out using the smartPLS.3.0 application. The results of the study indicate that leadership style, organizational culture, and independence have a significant effect on the effectiveness of auditor performance at the Financial and Development Supervisory Agency. Moreover, organizational commitment is identified as a mediator that can influence the relationship between the aforementioned factors and the effectiveness of auditor performance
DO CAPITAL EXPENDITURES HAVE A MODERATING EFFECT ON THE ASSOCIATION BETWEEN REGIONAL GOVERNMENT DEPENDENCE, SIZE AND FINANCIAL INFORMATION TRANSPARENCY? Firmansyah, Amrie; Sitorus, Laurenza; Harsoyo, Allamanda Titania
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2667

Abstract

This research aims to analyze the influence of dependence and size of local government on the transparency of financial information by using the proportion of capital expenditure as a moderating variable. Research was conducted in four cities and four regencies in Banten Province for five years (2018 - 2022). The method used is purposive sampling using secondary data from Regional Government financial reports and other related documents. Data was collected by accessing the official Regional Government website to search for financial information from 2018 to 2022. Hypothesis testing was carried out using multiple regression analysis for panel data. The research results show that the level of Regional Government dependency and the size of the Regional Government do not influence the transparency of Regional Government financial information, and capital expenditure does not play a moderating role in this relationship. This research implies the importance of transparency of Regional Government financial information as a monitoring medium for the community, especially in managing capital expenditure.

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