Hasil Pencarian  ::  Simpan CSV :: Kembali

"[Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, the impact of the German performance budgeting reforms on their major aim, the enhancement of. , Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, the impact of the German performance budgeting reforms on their major aim, the enhancement of. ]"

"The research aims to analyze the impacts of tax compliance on regional budgeting and public welfare in East Java Province. Using the Partial Least Square (PLS) method, it considers the following variables: tax compliance, regional finance, general grant, special grant, regional expenditures, and Human Development Index (HDI). The results indicate that tax compliance has significant impacts on regional finance. Tax has significant positive impacts on regional expenditures/spending. Conversely, regional spending affects public social welfare in East Java Province. The research concludes that tax compliance gives significant positive impacts on public welfare in East Java Province during the 2004-2009 period. The prevalent policy implies that regional government has to secure regional financial balance to improve public welfare in East Java Province. The regional government is to promote public awareness that tax compliance is crucial to improve tax revenues and public welfare.

---

Penelitian ini bertujuan untuk menganalisa pengaruh kepatuhan pajak dan dampaknya pada penganggaran keuangan daerah dan kesejahteraan hidup masyarakat di Provinsi Jawa Timur. Metode yang digunakan dalam penelitian ini adalah ?Partial Least Square? (PLS). Variabel yang digunakan; kepatuhan pajak, keuangan daerah, hibah umum, hibah khusus, pangsa pajak, pengeluaran daerah, dan Indeks Pembangunan Manusia (HDI). Hasil penelitian ini menunjukkan bahwa kepatuhan pajak berpengaruh pada keuangan daerah. Pajak memiliki pengaruh yang signifikan dan positif untuk pengeluaran/belanja daerah. Sebaliknya, belanja daerah berpengaruh bagi kehidupan kesejahteraan sosial di Provinsi Jawa Timur. Kesimpulannya yaitu kepatuhan pajak memberikan pengaruh yang signifikan dan positif pada kesejahteraan masyarakat di Provinsi Jawa Timur Tahun 2004-2009. Implikasi kebijakan mengatakan bahwa pemerintah daerah harus mengalokasikan perimbangan keuangan daerah untuk meningkatkan kesejahteraan masyarakat di provinsi Jawa Timur. Pemerintah daerah harus mempromosikan memberitahukan masyarakat bahwa kepatuhan pajak diperlukan untuk meningkatkan penerimaan pajak dan kesejahteraan masyarakat."