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Tax Administration Based on Good Governance in Bangli Regency

Author

Listed:
  • Ni Wayan Widhiasthini

    (Universitas Pendidikan Nasional)

  • Ni Kadek Winda Yanti

    (Universitas Pendidikan Nasional)

  • Nyoman Sri Subawa

    (Universitas Pendidikan Nasional)

  • Nyoman Sridiva Dian Prabarini

    (Universitas Diponegoro)

Abstract

This study aimed at comprehending the implementation of good governance-based tax administration in Bangli Regency, focusing on examining the dynamics of implementing Samsat Kerti as a public policy product, as well as innovation from regional governments. This study employs qualitative research in a descriptive manner and a post positivist perspective, conducted in Bangli Regency. Data was collected through in-depth interviews, observations, and document analysis. Informants are purposively chosen. This research found the adoption of Samsat Kerti to optimize state income from the motor vehicle tax element, which refers to the Bangli Regency government’s geographical limits. It concluded that Samsat Kerti, a form of tax administration reform based on good governance, can help the Bangli Regency Government overcome the different hurdles it may overcome. Meanwhile, the study implications are demonstrated by the fact that motor vehicle taxes are one of the primary sources of tax revenue, both practically and theoretically.

Suggested Citation

  • Ni Wayan Widhiasthini & Ni Kadek Winda Yanti & Nyoman Sri Subawa & Nyoman Sridiva Dian Prabarini, 2024. "Tax Administration Based on Good Governance in Bangli Regency," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 488-497, August.
    • Handle: RePEc:bcp:journl:v:8:y:2024:i:8:p:488-497
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    References listed on IDEAS

    as
    1. Nyoman Sri Subawa & Ni Kadek Winda Yanti & Caren Angellina Mimaki & Made Srinitha Millinia Utami & Nyoman Sridiva Dian Prabarini, 2024. "Exploring Tourist Behavior towards Bali Wellness Tourism Visits," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 11(4), pages 705-730, April.
    2. Ludmila Fadejeva & Olegs Tkacevs, 2022. "The effectiveness of tax incentives to encourage private savings," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 22(2), pages 110-125.
    3. Lulus Kurniasih & Yusniyati Yusri & Fakarudin Kamarudin & Ahmad Fahmi Sheikh Hassan, 2023. "The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?," Cogent Business & Management, Taylor & Francis Journals, vol. 10(1), pages 2159747-215, December.
    4. Muhammad Arsalan Khan & Siti Nuryanah, 2023. "Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program," Cogent Economics & Finance, Taylor & Francis Journals, vol. 11(2), pages 2229177-222, June.
    5. Ni Wayan Widhiasthini & Nyoman Sri Subawa & Gede Humaswara Prathama & Putu Ayu Titha Paramita Pika, 2023. "Realisation of transparency implementation of e-procurement in election campaign," International Journal of Procurement Management, Inderscience Enterprises Ltd, vol. 18(4), pages 421-436.
    6. Zheng Li, 2023. "Can environmental tax curb air pollution: evidence from China," Applied Economics Letters, Taylor & Francis Journals, vol. 30(11), pages 1449-1452, June.
    7. Tong Yang & Ziwei Yuan & Chen Xing, 2023. "Research on China’s fiscal and taxation policy of new energy vehicle industry technological innovation," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 36(2), pages 2108100-210, July.
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