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Investigating the Effect of Public Trust on Tax Compliance Haning, Mohamad Thahir; Hamzah, Hasniati; Tahili, Mashuri H
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 26, No. 2
Publisher : UI Scholars Hub

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Upright now, we rarely find any research that measures the effect of the slippery slope framework on taxpayers’ trust in paying their tax. This article seeks to investigate the effect of power and trust as exogenous variables based on the slippery slope frameworks theory while the endogenous one is a public trust of taxpayers. We employ a survey to investigate this matter and conduct quantitative analysis afterward. Respondents are employees at the Tax Service Authorities in three areas, they are, South Makassar, Maros, and Palopo, which are selected by using purposive sampling with a total population of 2,500 people. We use the determination of research sampling 20% of the population leading to a total number of samples of 500 people. The data were gained through questionnaires and analyzed by using SPSS and Structural Equation Modelling (SEM). Our findings indicate that power has a positive and significant effect on the public trust of taxpayers. We also find that trust has a positive and significant effect on the public trust of taxpayers. Moreover, both power and trust have a positive and significant effect on the public trust of taxpayers simultaneously. In this article, we argue that the strategy to increase the public trust of taxpayers’ compliance is through power and trust. The article also confirms that the slippery slope framework can be applied to developing taxpayers’ compliance.

The Effect of Public Service Motivation on Integrated Administration Services at District Level of Government Tahili, Mashuri H.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 25, No. 2
Publisher : UI Scholars Hub

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This article seeks to analyze the effect of public service motivation on district integrated administration service (PATEN) at Simpang Raya District in Banggai Regency, Central Sulawesi Province. Many researches only analyzed the outcomes of public service motivation and performance. Meanwhile, this article focuses on investigating the association between public service motivation based on Perry’s theory involved four dimensions, such as attractive in public policy making, attractive commitment to public duties, compassion, and self sacrifice toward district integrated administration service by using the theory of Individual Work Performance (IWP) consisting of three dimensions, namely, task performance, performance contextual, and counterproductive behavior. The research approach is quantitative by means of a survey conducted over 195 samples which are gained by using purposive technique. Uses data are analyzed using structural equation modelling. The research findings show that public service motivation is significantly influenced towards the district integrated administration service (PATEN) at Government of Simpang Raya District in Banggai Regency, Central Sulawesi Province. The results of this research confirmed that Public Service Motivation theory found that value of CMIN = 406.681, Significance = 0,00001, Df = 221, Ratio = 1.840, PCFI = 0.655, PNFI = 0.517, and RMSEA = 0.066. The most influential indicators of public service motivation are (1) commitment to civic duties (0.94); (2) self sacrifice (0.83); (3) compassions (0.79); and (4) attractive to public policy making (0.38). The public service motivation variable is estimated to gain by approximately 44,6% to district integrated administration service (PATEN) at government of Simpang Raya District in Banggai Regency, Central Sulawesi Province.

THE STRATEGY IN DEVELOPING PUBLIC TRUST OF TAXPAYERS’ COMPLIANCE IN SOUTH SULAWESI PROVINCE Mohamad Thahir Haning; Hasniati Hamzah; Mashuri H Tahili
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 2 (2019): November
Publisher : Magister Administrasi Publik

The reduced level of tax compliance in Makassar as the capital of South Sulawesi, Indonesia in 2014 to 2016 significantly became an important basis for evaluating the accountability and transparency of tax service performance. This study aims to determine the level of compliance and determinants of tax compliance in three administrative regions of South Sulawesi that represent urban and rural areas, namely, Makassar Selatan, Maros, and Palopo City through a slippery framework. Based on two concepts of economics and public administration for implementing the sliperry slope tax framework, this study then discusses coordination and trust when implementing relationships. Using a qualitative methodology, this study processed and tested the questionnaire through ANOVA to find out the results of differences in tax compliance levels in three administrative regions of South Sulawesi. This study discusses and refutes findings in previous studies. On the one hand accountability and transparancy of tax services is important to increase taxpayer awareness. This at the same time rejects other research perspectives that explain the application of coercion and persuasion to tax policies that will increase public confidence and increase taxpayer awareness. The results also showed that there were no significant differences in respondents' perceptions about the role of power and the dimensions of trust in developing public trust. The dimensions of power and trust are identified as vital to increasing the trust and compliance of taxpayers. This study recommends the need to adopt a slippery slope framework in growing and increasing the trust of taxpayers, which is important for higher taxpayer compliance in South Sulawesi Province.

The Effect of Strategic Collaboration Approach on the National Educational Standards Achievement and Service Quality in Basic Education at Local Government in Indonesia Mashuri H Tahili; Ismail Tolla; Mohammad Arifin Ahmad; Abdul Saman; Sulaiman Samad
Research in Social Sciences and Technology Vol 6 No 1 (2021): Research in Social Sciences and Technology
Publisher : Research in Social Sciences and Technology- OpenED Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46303/ressat.2021.4

This study measures the effect of strategic collaboration approach on the Educational National Standards (ENS) and the basic education service quality at local government in Indonesia The research used a quantitative method. We used 489 teachers and 271 school principals in primary and secondary schools. The data were collected through questionnaires for the quantitative data and analyze using a structural model. The research findings confirm strategic collaboration approach has a positive and significant effect on ENS and basic education service quality. Further, the educational national standards have a positive and significant effect on the basic education service. In this study, we found that the strategic collaboration approach may employ in basic education to perform basic education performance. We argue that to better implementation of strategic collaboration approach, the greater improvement of the achievement of ENS and basic education service quality at local government in Indonesia.

Developing the strategic collaboration model in basic education Mashuri H. Tahili; Ismail Tolla; Muhammad Arifin Ahmad; Sulaiman Samad; Abdul Saman; Pattaufi Pattaufi
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 2: June 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i2.21907

The strategic collaboration approach has recognized widely can overcome the complexities and challenges of teaching and learning programs and achieve sustainable education quality improvement. This study analyzed the development of a strategic collaboration approach in education at local government in Indonesia. The mixed-method analyzed the correlation of the strategic collaboration approach in education. Data gained through the questionnaire for quantitative data and in-depth interview with the key informants for qualitative data. The school collaboration networks, school strategic leadership, teacher strategic alliances capacity, school culture innovation, and school committee collaboration. Besides, the education service innovation as the core objective of the element education strategic collaboration has determined by two factors consist of school collaborative strategic planning and strategic collaboration development in education. Research samples were teachers, school leaders, and school supervisors and also the personnel of the education agency of Banggai Regency, Central Sulawesi, Indonesia. The research samples selected by using a stratified random sampling technique. There were 521 selected respondents and 15 key informants. The questionnaires for quantitative model are scaled on a 6 point-Likert scale ranged from strongly agree to strongly disagree. The strategic collaboration development model viewed as a better approach to achieve education quality improvement, creating a service innovation, and quality control in education.

Peningkatan Public Trust dan Pengaruhnya Terhadap Kepatuhan Wajib Pajak di Provinsi Sulawesi Selatan Muhamad Thahir Haning; Hasniati -; Mashuri H. Tahili
Spirit Publik: Jurnal Administrasi Publik Vol 13, No 2 (2018)
Publisher : Universitas Sebelas Maret

Artikel ini bertujuan untuk menganalisis dan menginterpretasi pengaruh model kepercayaan publik terhadap kepatuhan wajib pajak di Provinsi Sulawesi Selatan. Pendekatan penelitian menggunakan analisis kuantitatif dengan metode survey di tiga area Kantor Pelayanan Pajak yaitu Makassar Selatan, Maros, dan Palopo. Populasi dalam penelitian ini adalah wajib pajak yang telah teregistrasi sebagai wajib pajak, baik pajak orang pribadi dan pajak badan sebanyak 2400 orang. Sampel penelitian menggunakan multistage cluster sampling methods untuk memastikan keterwakilan populasi. Penarikan sampel menggunakan metode stratified random sampling terhadap tiga area penelitian. Rumus Slovin digunakan untuk menetapkan jumlah sampel sebesar 20% dengan pertimbangan karena populasi yang relatif besar dimana persentase kelonggaran ketelitian kesalahan pengambilan sampel yang masih bisa ditolerir sebesar α=0,05. Dengan dasar tersebut, maka sampel dalam penelitian ditetapkan sebanyak 400 responden. Teknik analisis data menggunakan teknik analisis kuantitatif dengan menggunakan persamaan model struktural. Hasil penelitian ini menunjukkan bahwa kepercayaan publik berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kepercayaan publik berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak melalui kinerja pelayanan pajak. Variabel kinerja pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Faktor pemerintah, faktor resiko, dan faktor kontekstual berpengaruh positif dan signifikan terhadap kepercayaan publik dalam meningkatkan kepatuhan wajib pajak di Provinsi Sulawesi Selatan. Kata kunci : Kepercayaan publik, kinerja pelayanan pajak, kepatuhan wajib pajak

THE STRATEGY IN DEVELOPING PUBLIC TRUST OF TAXPAYERS’ COMPLIANCE IN SOUTH SULAWESI PROVINCE Mohamad Thahir Haning; Hasniati Hamzah; Mashuri H Tahili
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 2 (2019): November
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.43915

The reduced level of tax compliance in Makassar as the capital of South Sulawesi, Indonesia in 2014 to 2016 significantly became an important basis for evaluating the accountability and transparency of tax service performance. This study aims to determine the level of compliance and determinants of tax compliance in three administrative regions of South Sulawesi that represent urban and rural areas, namely, Makassar Selatan, Maros, and Palopo City through a slippery framework. Based on two concepts of economics and public administration for implementing the sliperry slope tax framework, this study then discusses coordination and trust when implementing relationships. Using a qualitative methodology, this study processed and tested the questionnaire through ANOVA to find out the results of differences in tax compliance levels in three administrative regions of South Sulawesi. This study discusses and refutes findings in previous studies. On the one hand accountability and transparancy of tax services is important to increase taxpayer awareness. This at the same time rejects other research perspectives that explain the application of coercion and persuasion to tax policies that will increase public confidence and increase taxpayer awareness. The results also showed that there were no significant differences in respondents' perceptions about the role of power and the dimensions of trust in developing public trust. The dimensions of power and trust are identified as vital to increasing the trust and compliance of taxpayers. This study recommends the need to adopt a slippery slope framework in growing and increasing the trust of taxpayers, which is important for higher taxpayer compliance in South Sulawesi Province.

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