Effects of Taxpayer Behavior Moderation on Taxes Reporting Systems
Effects of Taxpayer Behavior Moderation on Taxes Reporting Systems
Page Numbers : 312-320
DOI : 10.36348/sjef.2021.v05i07.007
The purpose of this research is to examine the factors that influence the application of the electronic tax filing system (e-filing) of taxes in the order of adaptation of policies by the developing government wherein Indonesia relies on a self-assessment system (SAS) which implements voluntary compliance by taxpayers. Using the theory of planned behavior, the technology acceptance model (TAM) as a theoretical basis, this study looks at the effects of taxpayer compliance (TC), perceived usefulness of function (PU), taxpayer satisfaction (US), and taxpayer behavior (BI) in Indonesia in single study. This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 298 taxpayers. Data were analyzed using Statistical Package for Social Sciences. This study is cross-sectional and correlational. Data collected through a questionnaire survey of 298 taxpayers. Data were analyzed using Statistical Package for Social Sciences. The results show that taxpayer satisfaction, perceived usefulness of taxpayers functions, and behavior contribute to tax compliance by 25.25%, that taxpayer satisfaction and taxpayer behavior are significant predictors of tax compliance and taxpayer behavior strengthens the moderating relationship between taxpayer satisfaction and tax compliance. At the same time, the perception of the usefulness of the function does not have a significant value on tax compliance. Given that this study was cross-sectional, monitoring changes in behavior over time was not possible. The results are helpful for policymakers and taxpayers in Indonesia. To the researchers knowledge, this is the first study to examine the contribution of perceived usefulness of function, taxpayer satisfaction, and taxpayer behavior of taxpayer compliance.
Original Research Article
July 19, 2021
Performance of the State Civil Services for Education at the Faculty of Social and Political Sciences University of Lambung Mangkurat Banjarmasin
Muhammad Andrie, Saladin Ghalib, Bachruddin Ali Akhmad
Page Numbers : 283-289
DOI : 10.36348/sjef.2021.v05i07.005
Students dissatisfaction, students as service recipients, toward performance of the educational personnel apparatus is a problem for the Faculty. One of the desired goals is to improve the services performance toward the students. Thus, it encourages the researcher to examine the strategies undertaken by FISIP Lambung Mangkurat University in improving the performance of the apparatus. The research method used in this study was qualitative. As in qualitative research, the researcher used the interview method with informants whose involvement in the formulation of the policies and had knowledge related to this study then the data were analyzed with a SWOT analysis. The results showed that: (1) The performance of the educational personnel apparatus was not optimal although the improvement results according to LAKIP 2018 (Performance Report) showed success based on quantity but still need to be improved; (2) The strategy used by FISIP Lambung Mangkurat University as an effort to improve the apparatus could be said as well enough and ran as it was, even there were no specific and written rules in accordance with the dimensions of the Institutional devices, Apparatus, Management, Finance and Equipment, Reward and Punishment, and Disciplinary Enforcement; (3) The problems in improving performance could not be separated from the low professionalism, inappropriate placement of apparatus based on their competencies, the reward system was not able to improve work motivation so that the apparatus had low motivation, the discipline level of the apparatus was low due to the weak sanctions and disciplinary enforcement. Furthermore ineffective, inefficient and parsimonious work procedures.
Original Research Article
July 19, 2021
The Tourism Village Development Strategy through Community Empowerment in Tiwingan Lama Village, Aranio District, Banjar Regency
Andie Putra Pratama, Muhammad Anshar, Yusuf Hidayat
Page Numbers : 277-282
DOI : 10.36348/sjef.2021.v05i07.004
The local government has goals and hopes to make Tiwingan Lama Village develop as a national mainstay tourist village. However, community involvement in the development of the tourist village is still low and not optimal, even though the Tiwingan Lama Tourism Village has successfully won the title as the fourth winner of the 2019 National Tourism Village competition. The purpose of this study is to describe community involvement in the development of the Tiwingan Lama Tourism Village and to explain the community empowerment strategy in the development of the Tiwingan Lama Tourism Village, Aranio District, Banjar Regency. This study uses a qualitative method with descriptive analysis. Informants were taken purposively, namely people from the bureaucracy in the local government, people from the village government to people from the Tourism Awareness Group and Tiwingan Lama Village-Owned Enterprises. Research data obtained through observation and in-depth interviews. Data were analyzed using SWOT analysis. Based on the results of research and discussion, it is concluded that community involvement in the development of Tourism Villages in Tiwingan Lama Village, Aranio District, Banjar Regency has not run optimally. The problems faced in efforts to increase community participation are the provision of tour guides and tourist accommodation in Tiwingan Lama Village which is still very minimal, the occurrence of disputes in the management of the Pesona Riam Kanan Tourism Awareness Group, the mindset and behavior of the Tiwingan Lama village community towards tourism awareness is still low and the crime rate is still low. in Tiwingan Lama Village is still high.
Original Research Article
July 14, 2021
Takisung Beach Tourism Development Strategy in Takisung District, Tanah Laut Regency
Anggraini Fajriyah, Asmu I, Mahyuni, Andi Tenri Sompa, M Anshar Nur
Page Numbers : 268-276
DOI : 10.36348/sjef.2021.v05i07.003
The tourism object with the greatest potential to be developed in Tanah Laut Regency is the Takisung Beach which is located in Takisung District. This tourist attraction is one of the largest contributors to regional revenue in the tourism sector. The development of Takisung tourism also advances the community's economy. Therefore there is a need for a tourism development strategy on Takisung Beach so that the application of city branding by developing the tourism sector. It is considered as the fastest to affect regional economy because it involves the community directly, and tourism has the potential to develop economic opportunities through tourism industry by involving the community. The research method used a qualitative research approach and descriptive type. Researchers conducted structured interviews with informants in Tanah Laut Regency Government (Tourism Office), Takisung Beach UPT (Technical Implementation Unit) and parties from tourism awareness groups called POKDARWIS, using data analysis, namely SWOT analysis. The results showed that Tanah Laut Regency Tourism Office had tried their best in developing the existing potential. The strategy carried out by Tanah Laut Regency Tourism Office includes several steps, namely preservation, coaching and development, which are said already run well. To support its existence, several facilities have been provided by Regional Government and the private sector which are classified into several aspects, namely the aspects of attractions that are differentiated based on the criteria of what can be seen (something to see), what can be done (something to do), and what can be purchased (something to buy); accessibility / transportation aspects; facilitation aspects consisting of hotels and inns, restaurants, souvenir shops / stalls, clean water and sanitation infrastructure, solid waste, electricity networks, telecommunications facilities and infrastructure, gazebos / shelters and other supporting facilities; as well as information and promotion aspects.
Original Research Article
July 9, 2021
The Influence of Organizational Culture, Work Discipline, and Perceptions of Organizational Support on the Performance of Regional Secretariat Employees of Hulu Sungai Utara Regency
Norjanah, Andi Tenri Sompa, Siswanto
Page Numbers : 256-267
DOI : 10.36348/sjef.2021.v05i07.002
Organizational culture refers to the unique relationship of norms, values, beliefs and ways of behaving that characterize how groups and individuals get things done. Organizational culture contains values that must be understood, imbued, and practiced together by all individuals or groups involved in it, including employees within the Regional Secretariat of Hulu Sungai Utara Regency. This study aims to determine how much influence organizational culture, work discipline and perceived organizational support influence on employee performance at the Regional Secretariat of Hulu Sungai Utara Regency, either partially or simultaneously. This study uses a quantitative approach with the type of explanatory research. The type of research used is explanatory research and the method used in this research is causal associative research. This research was conducted at the Regional Secretariat of Hulu Sungai Utara Regency, South Kalimantan and the research population is all employees who are still actively working at the Hulu Sungai Utara Regency Regional Secretariat with the status of Civil Servants (PNS) taken from the number of PNS in January 2020, which is 99 people. The research sample used in this study was a saturated sample or total sampling, or the entire population including the research sample, namely the entire 99 civil servants. The results showed that the positive constant value was 38.950, meaning that although there was no independent variable (X), the employee's performance would be better because it was supported by responsibility in carrying out their duties as regional employees working at the Hulu Sungai Utara Regional Secretariat. Organizational culture variable (X1) has a partially positive effect of 0.242 with t count 7.146 > t table 1.653 and significant level 0.000 <0.05. The work discipline variable (X2) has a partially positive effect of 0.326 with t count 5.331 > t table 1.653 with a significant level of 0.000 <0.05, and the perceived organizational support variable (X3) has a partial positive effect of 0.326 with t count 6.724 > t table 1,653 with a significant level of 0.000 <0.05. From these results it can be seen that all independent variables (X) have a simultaneous influence on the independent variable (Y) with an R2 value (Regression Square) of 0.594 or 59.4% contributing to the influence of organizational culture, work discipline and perceptions of organizational support. On the performance of employees at the Hulu Sungai Utara Regional Secretariat. So that the hypothesis Ha is accepted and H0 is rejected, which means that there is a simultaneous positive influence between organizational culture, work discipline and perceptions of organizational support on employee performance at the Hulu Sungai Utara Regional Secretariat.
Original Research Article
July 6, 2021
Oil Price Change: Its Effects to the Stability and Profitability of Banks in the Sultanate of Oman
Maria Carmen L. Vidal, Elbert Bryan R. Vidal
Page Numbers : 290-311
DOI : 10.36348/sjef.2021.v05i07.006
This study investigated the effects of the change in oil price to the bank’s profitability and stability in the Sultanate of Oman. The decreasing oil prices and the role of banks in the country’s economic diversification goals are the researcher’s primary motivation to embark on the study. Trend and financial ratio analysis and simple linear regression were used to examine the association between oil price and bank performance. Findings of the study include downward trend on the ROE and ROA of banks but upward trend on CAR in the last ten years. The study also found strong positive correlation between oil price and ROE where the impact of oil price to ROE is statistically significant. There was moderate positive correlation between oil price and ROA and oil price and CAR but these associations were statistically insignificant. Findings of this research can be useful for the authorities in setting policies related to economic diversification efforts and to bank management for policies to improve bank performance.
Original Research Article
July 3, 2021
Entrprenureship Education as Predictor of Youth Restiveness in Imo State
Kelechi Loretta Nwosu
Page Numbers : 245-255
DOI : 10.36348/sjef.2021.v05i07.001
The paper examines entrepreneurship education as predictor of youth restiveness in Imo State and how this has affected her peaceful co-existence and development. Poverty, unemployment and lack of access to quality education, among others, have been responsible for this unprecedented increased restiveness. Entrepreneurship education empower youths technically through entrepreneurship training to cope with the changing times and productivity using their entrepreneurial skills for setting and sustaining enterprises. Issues of youth empowerment, skill development, instructional materials, curriculum content and effective teaching methodologies to curb youth restiveness were conceptualized. The study, which was correlational, was based on three (3) research questions and three (3) null hypotheses. A sample of three hundred and sixty (360) respondents were selected through stratified-random sampling technique. Data was collected through a self-developed questionnaire and analyzed using mean scores, standard deviation and Analysis of Variance. The findings of the study indicated that development of infrastructures and physical facilities, textbooks, staffing, consumables and expendables for practical lessons are adequately available. Curriculum content and methodologies for the effective teaching of entrepreneurship education reflects the course of National Policy of Education in Nigeria and that entrepreneurship education is practical oriented as it motivates students to work as a team which have helped in inculcating entrepreneurial skills successfully. It was recommended among other things that the government via the ministry of education should emphasize on the practical aspect of entrepreneurship education in the curriculum, support schools in the provision of more manpower, facilities and instructional materials needed to ensure that entrepreneurship education will equip and empower students for self-reliance and employment.
