Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis
PENGARUH SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK DI BONE BOLANGO
This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of Individual Taxpayers (WPOP) with fixed income (private employees) in Bone Bolango Regency. The method used in this research is a quantitative approach with primary data sources obtained through distributing questionnaires to respondents. The sampling technique used convenience sampling, with respondents being private employee WPOP in Bone Bolango Regency. The data analysis techniques used were descriptive analysis and logistic regression to statistically test the effect of the independent variable on the dependent variable. The results of this study indicate that the implementation of the Self Assessment System has a significant negative effect on the compliance of Individual Taxpayers (WPOP) with fixed income (private employees) in Bone Bolango Regency. This is evidenced by the logistic regression analysis results with a significance value of 0.039 (< 0.05), a coefficient value of -0.302, and an Odds Ratio (Exp(B)) value of 0.740, which means that an increase in the implementation of the Self Assessment System actually reduces the chance of compliance of Individual Taxpayers (WPOP) private employees in Bone Bolango Regency.
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PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PARTISIPASI TERHADAP PENGELOLAAN DANA DESA
Due to the discrepancy between the budget plan and the actual procurement realization, as well as the weak implementation of transparency and accountability mechanisms in village fund management, this study aims to analyze the influence of transparency, accountability, and community participation on village fund management in Tibawa District, Gorontalo Regency. This study employed a quantitative approach. The research population consisted of all village officials in Tibawa District, Gorontalo Regency. The sample was selected using a purposive sampling technique with a total of 50–100 respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS 16. The results of the analysis indicate that partially, transparency has a significant effect on village fund management, accountability has no significant effect on village fund management, and community participation has a significant effect on village fund management. Simultaneously, the three variables significantly affect village fund management. The coefficient of determination value was 0.434, indicating that transparency, accountability, and community participation are able to explain 43.4% of village fund management, while the remaining percentage is influenced by other factors outside this study.
KUALITAS PELAYANAN DAN PERSEPSI SEMANGAT KERJA PEGAWAI DALAM MENINGKATKAN KEPUASAN MASYARAKAT
This study aims to determine the effect of service quality and employee work motivation on community satisfaction at the Karya Indah Village Office in Asparaga Subdistrict, Gorontalo Regency. Data were collected through the distribution of questionnaires. The population for this study consisted of 200 people, while the sample size was 40 people. The data were analyzed using multiple linear regression. The results show that service quality and employee work ethic have a positive effect on public satisfaction at the Karya Indah Village Office in Asparaga Subdistrict, Gorontalo Regency. Together, these two variables explain public satisfaction with the services provided. This indicates that the better the quality of service provided and the higher the employees’ work ethic, the higher the level of public satisfaction with the services at the Karya Indah Village Office in Asparaga Subdistrict, Gorontalo Regency.