Mutiara Maimunah STIE Musi Palembang ABSTRACT The main objective of this research is to provide empirical proof of occurrence of flypaper effect in DAU and PAD on local expenditure in regencies/municipality in Sumatera. The other objective is to examine existence of different flypaper effect between low-PAD region and high-PAD region. Then, it examined whether…
Ehrmann Suhartono1Mochammad Solichin Fakultas Ekonomi Universitas Teknologi YogyakartaABSTRACT This study tries to understand the influences of (1) local government budget goal clarity on local government institution’s budgetary slack (2) organizational commitment on the relation of budget goal clarity as well as local government institution’s budgetary slack. The subjects of this study are middle and lower…
(Studi Pada Organisasi Pemerintahan Daerah) Muchamad Syafruddin Universitas Diponegoro Abstract This study examines empirically the impact of authority structures (power) on the use of accounting information systems for decision control and decision management, and managerial behavior by local government. According to the work of orthodox theorists (especially on the use of agency theory), theoretical framework…
Proses Penyelesaian Keberatan Atas Pajak Penghasilan (Studi Kasus Kpp Matraman Jakarta (2003)333 Pemeriksaan Pajak Terhadap Pph Badan Dalam Rangka Menguji Kepatuhan Wajib Pajak (Studi Kasus Kpp X (2004)334 Analisis Hubungan Pemeriksaaan Pajak Terhadap Penyetoran Dan Pelaporan Pph Pasal 25 Di Kpp Palmerah (2004)335 Analisis Perhitungan Penyetoran Dan Pelaporan Pph Pasal 21 Pada Pt X Jakarta…
Analisa Perlakuan Zakat Dalam Menghitung Pajak Penghasil Terutang oleh Wajib Pajak Badan (Studi Kasus Pada PT Adhireksa Inticor(2004) Analisis Rekonsiliasi Laporan Keuangan Komersial Menjadi Laporan Keuangan FiskalUntuk Menghitung Besarnya PPH Terhutang Pada PT X (2005) Tinjauan Tentang Efektivitas Pemeriksaan Pajak Dalam Meningkatkan Penerimaan Pajak Negara Pada KPP Setia Budi Dua (2005) Peranan pemeriksaan pajak internal…