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

In: Environmental, Social, and Governance Perspectives on Economic Development in Asia

Author

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  • Sang Ayu Putu Piastini Gunaasih

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.

Suggested Citation

  • Sang Ayu Putu Piastini Gunaasih, 2021. "Investigation of Taxation Knowledge, Services, and Sanctions of the Head of Village Government Financial Affairs of Gunung Kidul Regency in Indonesia," International Symposia in Economic Theory and Econometrics, in: Environmental, Social, and Governance Perspectives on Economic Development in Asia, volume 29, pages 157-167, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:isetez:s1571-03862021000029b031
    DOI: 10.1108/S1571-03862021000029B031
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    More about this item

    Keywords

    Gunung Kidul Regency; KAUR of village financial; taxation knowledge; taxation sanctions; taxation services; government treasurer; H71 – State and Local Taxation; Subsidies; and Revenue;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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