Proceedings of the World Conference on Governance and Social Sciences (WCGSS 2023)

Accountability of Regional Tax Management in Sinjai District

Authors
Faiz Fakhruddin1, *, Rasyid Taha1, Lukman Irwan1
1Faculty of Social and Political Sciences, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: faizfakhruddin02@gmail.com
Corresponding Author
Faiz Fakhruddin
Available Online 29 April 2024.
DOI
10.2991/978-2-38476-236-1_29How to use a DOI?
Keywords
Accountability; Regional Tax Management; Sinjai District
Abstract

The aim of this research is to determine the accountability of regional tax management in Sinjai Regency. This research was conducted at the Sinjai Regency Regional Revenue Agency. The methodology in this research uses a descriptive research method with a qualitative approach, data collection techniques used in this research include observation, interviews and documentation. The data analysis techniques used are data collection, data reduction, and drawing conclusions. Based on the results of research on the Accountability of Regional Tax Management in the Regional Revenue Agency of Sinjai Regency, the author concludes that the Accountability of Regional Tax Management in the Regional Revenue Agency of Sinjai Regency has been running well which is reviewed through 3 indicators, where the Regional Tax Financial Accountability indicator has been running effectively which in This was found by the Regional Government Agency to have carried out its accountability properly to the Regent as the party who has authority and transparency to the public through social media and billboards and there were no findings from the BPK regarding regional tax management; then the Benefit Accountability indicator has been carried out in accordance with its designation for regional development and infrastructure maintenance obtained through local original income; and the last indicator, namely Procedural Accountability, has been implemented quite well through planning and evaluation implemented in the implementation of Sinjai Regency Regional Tax Management.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the World Conference on Governance and Social Sciences (WCGSS 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 April 2024
ISBN
10.2991/978-2-38476-236-1_29
ISSN
2352-5398
DOI
10.2991/978-2-38476-236-1_29How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Faiz Fakhruddin
AU  - Rasyid Taha
AU  - Lukman Irwan
PY  - 2024
DA  - 2024/04/29
TI  - Accountability of Regional Tax Management in Sinjai District
BT  - Proceedings of the World Conference on Governance and Social Sciences (WCGSS 2023)
PB  - Atlantis Press
SP  - 279
EP  - 284
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-236-1_29
DO  - 10.2991/978-2-38476-236-1_29
ID  - Fakhruddin2024
ER  -