Investigation of Taxation Knowledge, Services, and Sanctions of the Head of Village Government Financial Affairs of Gunung Kidul Regency in Indonesia

Sang Ayu Putu Piastini Gunaasih

A chapter in Environmental, Social, and Governance Perspectives on Economic Development in Asia, 2021, vol. 29B, pp 157-167 from Emerald Group Publishing Limited

Abstract: In this study, the taxation knowledge, service, and sanction of the head of village government financial affairs (KAUR of village financial) in Gunung Kidul Regency, Indonesia, were investigated. The data were the primary data obtained by using questionnaires and interview methods. The respondents consisted of 144 of the KAUR of village financial in Gunung Kidul Regency. The sampling data were obtained using a convenience sampling method and then examined by validity test, reliability test, classical assumption test, adjusted R2, and t-value test. The obtained questionnaire data showed that the data were valid, reliable, and appropriate to the classical assumption test. The adjusted R2showed a strong correlation of the dependent variable to the independent variable. Furthermore, the t-tested value results showed that the KAUR of village financial in Gunung Kidul Regency fully understood the responsibility of the taxation knowledge, services, and sanctions.

Keywords: Gunung Kidul Regency; KAUR of village financial; taxation knowledge; taxation sanctions; taxation services; government treasurer; H71 – State and Local Taxation; Subsidies; and Revenue (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:isetez:s1571-03862021000029b031

DOI: 10.1108/S1571-03862021000029B031

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