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

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 R² showed 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.

Citation

Gunaasih, S.A.P.P. (2021), "Investigation of Taxation Knowledge, Services, and Sanctions of the Head of Village Government Financial Affairs of Gunung Kidul Regency in Indonesia", Barnett, W.A. and Sergi, B.S. (Ed.) Environmental, Social, and Governance Perspectives on Economic Development in Asia (International Symposia in Economic Theory and Econometrics, Vol. 29B), Emerald Publishing Limited, Leeds, pp. 157-167. https://doi.org/10.1108/S1571-03862021000029B031