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Dian Anita Nuswantara, Ach Maulidi and Pujiono

Abstract

In a globalised scenario, the topic of an enormous increase of malfeasance in the local governments, posing catastrophic threats which come from vicious bureaucratic apparatus, becomes a global phenomenon. This current study uses case study material on the risk management control system specially the control environment in Indonesia local governments to extend existing theory by developing a contingency theory for the public sector. Within local government, contingency theory has emerged as a lens for exploring the links between public sector initiatives to improve risk mitigation and the structure of the control system. The case illustrates that the discretion of control environment - the encouragement of a local government’s control environment - is considered as a springboard for fraud deterrence and might be the loopholes in the government control systems.

Open access

Dian Anita Nuswantara, Dewi Prastiwi and Aisyaturahmi

Abstract

Tax is one of the main sources of government revenue in Indonesia. Unfortunately the enormous population has not been able to make tax revenues so great. The cost to issue a new policy package should be accompanied by increased taxpayer compliance, as indicated by tax revenue. But until now the increase in tax revenue is due to the higher the value of money. Based on the above, it needs to be studied and analysed on how the critical analysis of income tax policy for individual taxpayers of small and medium enterprises (SMEs).

A qualitative approach using phenomenological studies is designed to gain an explanation of the above phenomena in terms of the taxpayer's perspective. Survey technique is the main data collection technique used in this study. The final process of the research is expected to find the right formulation of the current policy and find the policy formulation that can be used as input for policy makers in the field of taxation.