Strengthening Apparatus Competence to Improve Local Tax and Retribution Services in the Gorontalo Regency Government

The Influence of Apparatus Competence and Supervision on the Accountability of Village Fund Management (Study on Villages in Mootilango District, Gorontalo Regency). Thesis of the Department of Accounting, Faculty of Economics and Business, Gorontalo State University. Under the guidance of Mr. Dr. Harun Blongkod, S.Pd., S.Ak., MSA as supervisor I and Mr. Lukman Pakaya, S.Pd, MSA as supervisor II. This study aims to analyze the influence of apparatus competence and supervision on the accountability of village fund management in villages in Mootilango District, Gorontalo Regency. Accountability in the management of village funds is an important factor in ensuring effectiveness, efficiency, and transparency in the use of village funds provided by the central government. Good apparatus competence is expected to improve the quality of village fund management, while strict supervision is expected to reduce potential irregularities in the use of the village budget. The results of the study show that the competence of the apparatus has a significant influence on the accountability of village fund management. Meanwhile, supervision also has a positive and significant effect on the accountability of village fund management. These findings confirm that the higher the competence of the apparatus and the better the supervision system implemented, the level of accountability in the management of village funds will also increase.

The Tax Object Information Management System (SISMIOP) is an innovation in the digitization of tax administration that aims to increase the efficiency, transparency, and accuracy of the management of Rural and Urban Land and Building Tax (PBB-P2). This study aims to analyze the implementation of the SISMIOP policy in the Regional Revenue Agency (Bapenda) of Lalat Regency, identify the factors that affect its success, and evaluate its impact on the improvement of tax services. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study show that the implementation of SISMIOP has increased efficiency in collecting data on tax objects, accelerated the payment process, and increased transparency in tax administration. However, there are still several obstacles, such as limited technological infrastructure, resistance from taxpayers, and lack of socialization related to the use of this system. Factors that affect the success of SISMIOP implementation include local government support, human resource readiness, and integration with digital payment services. The impact of the implementation of SISMIOP can be seen from increasing taxpayer compliance, accelerating tax services, and increasing regional tax revenues. This study concludes that although SISMIOP has had a positive impact on improving PBB-P2 services, it is still necessary to strengthen technological infrastructure, increase people's digital literacy, and optimize tax digitization policies to increase the effectiveness of the system in a sustainable manner.

This research aims to explore how the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province. By understanding the role and benefits of ICT, it is hoped that effective strategies can be found that can be implemented by several companies in order to increase tax compliance. The method used in this research is qualitative research which examines problems in depth using a non-statistical approach. framework of thought derived from thoughts and literature studies, expert opinions and other sources relevant to the topic of individual taxpayer compliance in reporting PPh 21 in South Sulawesi Province.The results of research conducted show that the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province, which is still not in line with the tax revenue target in 2023. It is still necessary to increase PPh 21 tax compliance by utilizing the role of Information and Communication Technology to significantly increase taxpayer compliance in reporting PPh 21 in Indonesia. In increasing taxpayer compliance in reporting PPh 21, information and communication technology has played an important role. There is a great need for taxpayer awareness regarding the use of e-filing, e-SPT, e-Invoice application, Tax Corner, and consultation and education so that it can help increase taxpayer compliance. Therefore, the government must continue to improve the convenience and quality of tax services to increase taxpayer compliance effectively. Efficiency of the reporting process, increasing knowledge and awareness of taxpayers, as well as reducing operational costs due to the use of ICT. However, to achieve optimal results in taxpayer compliance in South Sulawesi Province, it is necessary to provide adequate training to the community and overcome the challenges of technological adaptation. Such implementation requires support from management, investment in technology infrastructure, and ongoing training.

Indonesia has experienced a number of phases on its local taxation systems, thelatest one was indicated by promulgation of Law No. 28 Year 2009 concerning localtaxes and local charges. A significant changes has been made by the said law, suchas limitation of local taxes, local taxing empowerment, improvement of control system,and optimalization of tax collection and the use of local tax revenues. Limitation oflocal taxes is done by determining 16 type of local taxes (5 type provincial taxes and11 type region/city taxes) and implementing a ‘closed-list’ systems. Local taxingempowerment is done by extending the tax object of several local taxes, introducingnew taxes, increasing the maximum tarif of several local taxes, and full discreation oftarif determination to local government. Control system was changed to a preventiveand corrective approach, by evaluating the draft of local regulations before they areadapted as local regulation, besides provocating local regulation that is against thehigher laws and regulations. Meanwhile, optimalization of tax collection and the useof local tax revenues is done by improving the share of provincial tax revenues toregions/cities, introducing of earmarking on several local taxes, and improving thearrangement of tax incentives. The local taxation reform was driven by the need forbetter implementation of local otonomy and fiscal decentralization policies, by grantingmore revenue sources to local government gradually. Devolution of a certain provincialtax and several central taxes to regions/cities can be seen as a reformulation ofnational tax system by redetermining the type of national taxes, provincial taxes, andregion/city taxes. Economic condition and tax potential varies among regions/cities inIndonesia. A special stragtegy is needed to assist and facilitate a certain region/cityin implementing the new local tax system. On the other hand, evaluation and improvementof local tax policies needs to be done continuously to develope an efficient and effectivelocal taxation system in Indonesia.

ABSTRACT
 
 Susanty Rusdin Lasena. The Influence of The Employees’ Competence and Work Discipline on Public Services at the Dungaliyo Sub-District Office, Gorontalo Regency (Advisory Commission by Dr. Hj. Ellys Rachman, S.Sos, M.Si and Dr. H Zuchri Abdussamad, S.I.K, M.Si).
 This study aims to determine and analyze the influence of The Employees’ Competence and Work Discipline on Public Services at the Dungaliyo Sub-District Office, Gorontalo Regency. The method used in this research is quantitative data analysis by using multiple linear regression analysis model and primary data sources. The population in this study were all employees at the Dungaliyo Sub-District Office, Gorontalo Regency, consist of 24 employees. By using a total sampling, 24 respondents were obtained and the community was directly represented by 20 people. Overall population or research respondents are 44 people.
 The results of the study indicate that competence and work discipline can improve public services. The better the competence and work disciplinewill affect the public services. Based on the analysis results show that the variables of competence and work discipline simultaneously have a significant effect on public services. The variable that has the dominant influence on public services is work discipline. This shows that the higher of the motivation carried out by employees, the higher of the performance showed by them.

The objective of research were: 1) to determine that the Local Taxes ia influenced on Economic Growth at Gorontalo Regency in 2015-2019 and 2) to determine, how much the influence value between local taxes and the economic growth of Gorontalo Regency for the period 2015-2019. The method used quantitative research approach with the type of research was an explanatory research. The result of research obtained that 1). There ia the influence of Local Taxes on Economic Growth at Gorontalo Regency in periode of 2015-2019, this is proven through statisical test which is obtained significance value 0.006 small than α 0.05, and 2) The coefficient of determination obtained is 0.921, this explains that the level of influence of the local tax variable on economic growth is very strong and has a positive value. Keywords: Local Taxes, Economic Growth

The aim of this research is to evaluate the influence between tax services, tax socialization and digitalization in SAMSAT Karawang district. The independent variables are tax services, tax socialization, and tax digitalization with the related variable, namely motor vehicle taxpayer compliance. The main data will be collected through distributing online questionnaires using Google forms. The sample size of 100 (one hundred) respondents from the Karawang Regency area was used to assess the questionnaire using a Likert scale, and had used the SAPAWARGA application to manage their tax documents and motor vehicle tax payments. The research results show that tax services and the implementation of digitalization have a positive effect on vehicle tax compliance in Karawang district. Meanwhile, tax socialization has a negative impact on the implementation of taxpayer compliance in Karawang district. This research shows that digital applications must be improved and introduced more widely to the public because implementing the SAPAWARGA application can also increase taxpayer compliance. This is because a lack of understanding can lead to non-compliance or attempts to avoid taxes. By encouraging tax socialization that emphasizes fairness, profits, tax benefits and transparency, the government can increase tax compliance and reduce the tax gap between the target and actual amounts in SAMSAT Karawang Regency.

This research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions. The sample used in this research is the taxpayers in the City of Magelang with a total of 249 respondents. The research method in this study is a quantitative approach method and the data obtained from distributing questionnaires via Google form. Data processing was carried out using the SmartPLS application version 4.0.9.4 with the aim of testing the hypothesis. The results obtained in this study are tax knowledge, taxpayer awareness, and tax service quality have a positive effect on taxpayer compliance in paying motor vehicle taxes. Tax Knowledge can increase taxpayer compliance because the more taxpayers understand the purpose of taxes and how to pay taxes and sanctions when they do not pay taxes, the more taxpayers will be aware of paying taxes. Taxpayer awareness is a condition in which the taxpayer knows, understands and implements tax provisions voluntarily, so the higher the level of taxpayer awareness, the better so as to increase taxpayer compliance. Good quality tax services can create satisfaction and success in paying taxes so as to increase taxpayer compliance. Tax sanctions can also strengthen the relationship between tax knowledge, taxpayer awareness, quality of tax services on taxpayer compliance because the higher or heavier the tax sanctions, the higher the level of taxpayer compliance.

A developing economy like India necessities sufficient resources to finance the developmental activities that are comprehensively and achieves all levels of the society. Presently, the tax structure of Our country is very complex. To overcome these complexities of our taxation system, the government constantly changing the taxation system to rationalize tax administration and generate more revenues for social protection, infrastructure, and several other activities. That's the main reason, the government to implement or move towards the GST is an indicator of our evolved taxation system. After passing of the 101st Constitutional Amendment (GST) Act, the highly-anticipated tax products GST appears to be an actuality in 2017. To ensure a smooth transition, government and all related nodal agencies like Goods and Services Tax Council, GSTN etc., have been regularly making a decision to resolve the problems encountered being at different levels. To simplify the difficulties faced by indirect taxation system and create a common taxation system throughout the nation and decreasing the barriers between states, the dual structure Goods and Service Tax (GST) was passed by parliament. In 6th May 2015 at Lok Sabha and 12th May 2015 at Rajya Sabha passes constitutional amendment bill for GST and in 3rd August 2016 Rajya Sabha passes the constitutional GST bill by a two-thirds majority after more than a year. Now the government of India is committed to replacing the existing indirect taxation system levied on goods and service by both state and center and implemented by GST. It was formally launched by the President of India and Prime Minister of India at a formal function in the Central Hall of Parliament on 1st July 2017. GST will cover all the aspects of the existing indirect tax system like excise duties, customs duties, Local Body Tax (Entry Tax/Octroi), services tax, Sales tax/VAT etc. to reduce their tax burden and help the government in the uniformity, efficiency, and transparency of the taxation system in India and removal of cascading effect of taxation. This system has a uniform rate of tax for all the states. This paper is designed specifically to provide an in-depth knowledge of GST and what challenges the economy faces in implementing the GST at this time in a very practical and streamlined manner. The current study is an exploratory and descriptive research based on secondary data from different sources like GST Act, books, article, magazines etc.

This paper examines the structure of Japanese local revenue and the characteristics of the Japanese local tax system. Further, it examines the goal of financial autonomy in the Japanese context. Local revenue is mainly composed of the general revenue resources in terms of quantity and quality. These revenue sources accounted for 55.2% of the total local revenue in fiscal year 2012. Moreover, they are not earmarked for specific purposes and are essential for local autonomy. The key elements of the general revenue resources are the local taxes, the local transfer tax, the special local grants, and the local allocation tax. Local tax is the principal local revenue and the core method for the financial autonomy. However, the local tax system currently faces various issues. I identify several issues with the local tax system - disparity, sensitivity, overlap between national taxes and local taxes and discuss the need to enrich local autonomy. These are architectural issues that are closely related to the characteristics of the Japanese local tax system. Further, I examine the Japanese local tax reforms. The Japanese tax reform strategy involves two approaches - an urgent approach and a long-term approach. It would be preferable for the citizens to distinguish between these approaches when considering the local tax reforms. Finally, I suggest three goals for the Japanese local tax system. The first is to reduce disparity. In a manner, this is the hottest issue at present. The national government enacted several very important reforms such as the foundation of the local corporate special tax in 2008. The second goal is to enrich autonomy. In order to achieve this, the Trinity Reform was implemented in Japan from 2004 to 2006. Moreover, the local governments will receive additional tax revenue in the form of an increase in consumption tax in 2014. However, the issue of the gap between revenue and expenditure has become rather remarkable. The third goal is to stabilize the tax revenue, which is a significant agenda. In this context, the local governments have made much of the asset tax and the consumption tax. Moreover, the expansion of local consumption tax in 2014 could contribute to stability. However, the taxes on corporate income (which amount to 3 trillion yen) are still principal local taxes and they are very elastic to economic situation. How to deal with those elastic local taxes and to procure more stability for the local tax system seems to be more crucial. And as the concept of social values is becoming complicated, the reform of local tax system will be complex. But when we consider the future financial autonomy, the following point is significant. The local governments are required to be more and more sensitive to community needs in the framework of financial autonomy. And relationship between sensitivity and financial autonomy must be an indispensable combination in the contemporary society.

Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of reforming of system of taxes and fees of the Russian Federation in the context of adoption of the Federal law of July 29, 2017 No. 214-FZ "About carrying out an experiment on development of resort infrastructure in the Republic of Crimea, Altai region, Krasnodar region and Stavropol region" is carried out. The purpose of the present article is the research and the analysis of the current state and also prospects and problems of reforming of system of taxes and fees of the Russian Federation in the context of establishment, introduction, collection and transfer of resort collecting as a payment for use of resort infrastructure, elaboration of specific proposals on improvements of standard and legal regulation of tax legal relationship in the specified sphere. For achievement of the designated research objective, the author carries out system statement of doctrinal approaches to such legal phenomena as "the tax system of the Russian Federation" and "the system of taxes and fees of the Russian Federation" on the basis of what existing are specified and own formulations of the specified legal categories are developed. At the same time, on the basis of the carried-out analysis of the existing tax law the place of resort collecting in the system of taxes and fees of the Russian Federation according to its three-level structure is defined. In this article, by means of a research of features of standard and legal regulation of system of regional and local taxes and fees of the foreign countries, next to the Russian Federation (on the example of Belarus, Kazakhstan, Moldova, Uzbekistan, Ukraine), the author carries out the analysis of various approaches of legislators to a problem of standard and legal regulation and fixing resort (hotel; tourist) collecting in the system of regional and local taxes and fees. During the conducted research the author comes to a conclusion about need of improvement of tax legal relationship for the sphere of establishment and introduction of resort collecting, first of all, definition and legislative fixing of the place of resort collecting in the system of taxes and fees of the Russian Federation and also develops the offers regarding introduction of amendments to the existing tax law of the Russian Federation.

Article is devoted to research problems of formation, development and improvement of system of taxes and fees of Russian and also standard legal support and fixing of tax legal relationship at this sphere, analysis of problems of reforming of system of taxes and fees of Russian in context of adoption of Federal law of July 29, 2017 No. 214-FZ About carrying out an experiment on development of resort infrastructure in Republic of Crimea, Altai region, Krasnodar and Stavropol region is carried out. The purpose of present article is research and analysis of current state and also prospects and problems of reforming of system of taxes and fees of Russian in context of establishment, introduction, collection and transfer of resort collecting as a payment for use of resort infrastructure, elaboration of specific proposals on improvements of standard and legal regulation of tax legal relationship in specified sphere. For achievement of designated research objective, author carries out system statement of doctrinal approaches to such legal phenomena as the tax system of Russian Federation and the system of taxes and fees of Russian Federation on basis of what existing are specified and own formulations of specified legal categories are developed. At same time, on basis of carried-out analysis of existing tax law place of resort collecting in system of taxes and fees of Russian according to its three-level structure is defined. In this article, by means of a research of features of standard and legal regulation of system of regional and local taxes and fees of foreign countries, next to Russian (on example of Belarus, Kazakhstan, Moldova, Uzbekistan, Ukraine), author carries out analysis of various approaches of legislators to a problem of standard and legal regulation and fixing resort (hotel; tourist) collecting in system of regional and local taxes and fees. During conducted research author comes to a conclusion about need of improvement of tax legal relationship for sphere of establishment and introduction of resort collecting, first of all, definition and legislative fixing of place of resort collecting in system of taxes and fees of Russian and also develops offers regarding introduction of amendments to existing tax law of Russian Federation.

<p>Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, is the basis for implementing tax collection. The authority to impose local taxes and levies collected from the public is used to pay for services provided to the community. The potential for collecting local taxes and levies as one of the components of regional original revenue (PAD) revenue. PAD is regional revenue originating from resources within the region itself, used to finance development. Therefore, the role of local taxes and levies as one of the elements of regional original income must be optimized in their collection according to the prevailing laws and regulations.</p><p>The Regional Tax and Retribution Management Agency Office of Palangka Raya City is one of the agencies that manage local taxes. Basically, the tendency of the regions to create various levies that are not in accordance with the provisions of laws and regulations and that are against the public interest can be overcome by the government by supervising each regional regulation that regulates such taxes and levies. Based on the foregoing, this study aims to describe the quality of tax services at the Regional Tax and Retribution Management Agency Office of Palangka Raya City and to describe the tax service process in increasing the realization of the target achievement of Regional Taxes and Levies at the Regional Tax and Retribution Management Agency Office of Palangka Raya City.</p><p>The research method used in this research is an exploratory research method with an inductive approach. The author goes to the field to look for facts where the object to be studied is located. Researchers describe the problems that occur in the field in general, accompanied by facts and data so that the description of the existing problems becomes valid and deserves a solution. Data collection methods with in-depth interviews, observation, and documentation study. Research informants are all office employees regional Tax and Retribution Management Agency for Palangka Raya City and some tax and retribution payers in Palangkaraya City. Data analysis was performed by data reduction, data presentation, and concluding.</p>The results of research by the Regional Tax and Retribution Management Agency (BPPRD) of Palangka Raya city were formed in 2016 based on Regional Regulation (Perda) No. 11 of 2016, the Palangka Raya City BPRD Office according to the provisions manages 9 types of local taxes consisting of Hotel Tax, Restaurant Tax, Entertainment Tax, Parking Tax, Groundwater Tax, Swallow's Nest Tax, Non-Metal Mineral, and Rock Tax, Taxes Rural and Urban Land and Buildings, Fees for Land and Buildings. In providing services to taxpayers, the Office of the Regional Tax and Retribution Management Agency for the City of Palangka Raya implements tangible service standards, reliability, responsiveness, assurance, empathy. Achievement of targets and realization averaged over 80% of the provisions for Regional Taxes and Charges.

Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g. factor analysis, principal component analysis, economic and statistical methods, econometrics, content analysis of legal acts, tabular and graphical visualization, monitoring of tax authorities’ performance indicators) and qualitative methods (comparative legal and comparative historical analysis). The main research results: we proposed a comprehensive methodology for assessing the development of the tax system and service of the Russian Federation in 1991–2018; we have tested this methodology on statistical data and calculated the indices; compiled a chronology of key events in the tax system and tax authorities development of the Russian Federation. We conclude the high degree of statistical compliance of the tax system development indices and the tax service indices. Mismatch in the dynamics of the development of the tax system and tax service in the recent period of 2014–2018 caused by both the post-crisis slowdown in economic growth and negative trends in government regulation (the emergence of new taxes, increased tax burden on businesses etc.). Identified patterns can be used to assess the effectiveness and reform of service in the tax authorities.

The paper measures the total (two-tier) local tax autonomy (cities/municipalities and counties combined) in Croatia applying the OECD methodology in terms of the definition and scope of taxes and their classification according to taxing power and autonomy. First, it follows the methodology of previous studies for Croatia, which considered only nominal taxes. This results in a relatively small share of autonomous taxes in local tax revenues. The change from a formal recording of taxes to an effective one based on the OECD definition of taxes leads to more than a doubling of local autonomous taxes. However, compared to other OECD unitary countries (countries with only the local level), Croatia still lags significantly behind the OECD average and also behind the average of EU member countries that are also OECD member countries. The weighting of different categories, despite the risk of arbitrariness, and the resulting tax autonomy index show an additional improvement of the Croatian situation. Further calculation of the tax autonomy index and, in particular, the composite indicator of tax autonomy (share of autonomous local taxes in total general government taxes), as well as the composite tax autonomy index (local tax autonomy index divided by total general government taxes), lead to a further improvement of the Croatian position. Although the country is still below the OECD average, it has improved to an almost median position. The indicators suggest that the taxing powers of local governments need to be further strengthened.