Suchergebnisse

This study aims to examines the influence of council budget knowledge towards the role of DPRD on region financial control with good governance principles (transparancy in public policy, public accountability, public participation) and political background as the moderating variables. The phenomenon on this study is the case of corruption on APBD Pesisir Selatan Regency in budgeting period 2011, with former of secretary Pesisir selatan as lawbreaker. The data on this study is primary data with kuesioners instrument. The respondents is DPRD Pesisir Selatan regency period 2014-2019, with respons rate about 37 kuesioners. The result showed that council budget knowledge have positive significant effect towards the role of DPRD on region financial control. Furthemore, the relationship of council budget knowledge have positive significant effect towards the role of DPRD on region financial control with transparancy in public policy as moderating variable, while public accountability and public participation no have significant effect. Then, the relationship of council budget knowledge no have significant effect towards the role of DPRD on region financial control with political background as moderating variable.Keywords : Budget knowledge, Regional Financial Control, Good Governance Principles, Political Background.

The purpose of this study are to examine the influence of the attitudes, awareness and knowledge of taxpayer compliance in paying land and building tax. In this study uses three independent variables, is the attitude of the taxpayer, the taxpayer awareness and knowledge of the taxpayer, and the dependent variable is the taxpayer compliance. This study uses primary data, by distributing questionnaires to the respondents. The object of this study is mandatory taxes and buildings in Padang City, the population in this study is a registered taxpayer of Finance and Asset Management District in Padang City, with samples are registered taxpayers pay property tax in 2014. This study used proportional sampling technique sampling method, using the formula Slovin with the samples were obtained as many as 400. The study uses multiple regression analysis. The result of the analysis of the results of the study hypothesis that there is a significant positive influence the attitude of taxpayer on tax compliance and significant positive influence the taxpayer awareness on tax compliance, and knowledge of the taxpayer does not have a significant effect on tax complianceKeyword : Attitudes Taxpayers, Taxpayer Awareness, Knowledge of Taxation, and Tax Compliance