TIMBUL HAMONANGAN SIMANJUNTAK, - (2008) ANALISIS KEPATUHAN PAJAK DAN DAMPAKNYA PADA DANA PERIMBANGAN KEUANGAN DAN PENGELUARAN PEMERINTAH DAERAH SERTA KESEJAHTERAAN MASYARAKAT KABUPATEN/KOTA DI PROVINSI JAWA TIMUR. Disertasi thesis, Universitas Airlangga.

Text Timbul Hamonangan simanjuntak20260720_04250190.pdf Download (43MB)

Abstract

The objective of this study is to test and analyze the influence of tax compliance on the balance budget transfer and the local government expenditure as well as regency/ city people welfare in East Java Province. The variables of this research were: I. tax compliance with three indicators i.e. compliance of lax report (SP1) submission, the amount accuracy of periodical income lax payment, and Lime/y payment of bill tax liable; 2. balance budget transfer with two indicators i.e. lax sharing and general allocation fund; 3. local government expenditure with two indicators i.e. routine expenditure and capital expenditure; 4. social welfare with one indicator which is human development index (HDI). The research population consists of all 38 regencies I cities within the East Java Province, all of them were fully sampled (census). Data used in this study is six years time series secondary data from year 200 I to year 2006. The PLS (Partial Least Square) method of analysis is applied here to provide evidence to the hypothesis of the research.

Actions (login required)

View Item