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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Kebijakan dan Administrasi Publik Spirit Publik : Jurnal Administrasi Publik Research in Social Sciences and Technology BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi JKAP (Jurnal Kebijakan dan Administrasi Publik)
Mashuri H. Tahili
Faculty Of Social And Political Science, Muhammadiyah University Of Luwuk Banggai
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : BISNIS

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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.
Co-Authors Abdul Saman Abdul Saman Hamzah, Hasniati Haning, Mohamad Thahir Hasniati - Hasniati Hamzah Hasniati Hamzah Ismail Tolla Mohamad Thahir Haning Mohamad Thahir Haning Thahir Haning Mohammad Arifin Ahmad Muhamad Thahir Haning Muhammad Arifin Ahmad Pattaufi, Pattaufi Samad, Sulaiman