scholarly journals Program Pengungkapan Sukarela Dalam Rangka Meningkatkan Kepatuhan Pajak Di Masa Pandemi Covid-19

Pengmasku ◽  
2021 ◽  
Vol 1 (2) ◽  
pp. 86-93
Author(s):  
Ferry Irawan ◽  
Punjung Raras
Keyword(s):  
Community Service ◽  
Voluntary Disclosure ◽  
Job Creation ◽  
Tax Compliance ◽  
Legal Certainty ◽  
Macroeconomic Conditions ◽  
The Public ◽  
Three Stages ◽  
The Impact ◽  
The Relationship

Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP) merupakan kelanjutan dari Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja (UU Ciptaker) dalam hal pengaturan ketentuan di bidang perpajakan. UU HPP mengatur beberapa perubahan dan pencantuman ketentuan baru termasuk di antaranya Program Pengungkapan Sukarela (PPS).  Salah satu tujuan PPS yang utama adalah meningkatkan kepatuhan wajib pajak. PPS dilaksanakan berdasarkan asas kesederhanaan, kepastian hukum dan dan kemanfaatan. Kegiatan pengabdian kepada masyarakat dilakukan melalui web seminar bertujuan untuk memberikan pemahaman kepada masyarakat mengenai PPS dan ruang lingkupnya. Materi yang disajikan dalam webinar ini antara lain kondisi makro ekonomi indonesia, dampak situasi pandemi, dan kaitan PSS dengan kepatuhan pajak. Pelaksanaan webinar terdiri dari tiga tahap. Pertama, penyajian materi dari narasumber 1. Kedua, penyajian materi dari narasumber 2. Ketiga, sesi tanya jawab dengan peserta. Jumlah peserta webinar sekitar 300 yang berasal dari berbagai latar belakang profesi, seperti mahasiswa, akademisi, praktisi, dan para profesional lainnya. Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP) is a continuation of Law Number 11 of 2020 concerning Job Creation (UU Ciptaker) in terms of regulating provisions in the taxation sector. The HPP Law regulates several changes and the inclusion of new provisions including the Voluntary Disclosure Program (PPS). One of the main objectives of PPS is to increase taxpayer compliance. PPS is implemented based on the principles of simplicity, legal certainty and benefit. Community service activities are carried out through web seminars aimed at providing understanding to the public about PPS and its scope. The material presented in this webinar includes Indonesia's macroeconomic conditions, the impact of the pandemic situation, and the relationship between PSS and tax compliance. The webinar consists of three stages. First, presentation of material from resource persons 1. Second, presentation of material from resource persons 2. Third, question and answer session with participants. The number of webinar participants is around 300 who come from various professional backgrounds, such as students, academician, practitioners, and other professionals.

scholarly journals Enacting Accountability Under Populist Pressures: Theorizing the Relationship Between Anti-Elite Rhetoric and Public Accountability

2021 ◽  
pp. 009539972110193
Author(s):  
Matthew Wood ◽  
Felicity Matthews ◽  
Sjors Overman ◽  
Thomas Schillemans
Keyword(s):  
Public Accountability ◽  
Blame Attribution ◽  
Three Stages ◽  
Bureaucratic State ◽  
And Behavior ◽  
The Impact ◽  
Accountability Practices ◽  
The Relationship

While populism challenges the pluralism and technocratic expertise on which public bureaucracies are based, extant scholarship has overlooked its effects on accountability processes. In particular, it neglects the impact of anti-elite rhetoric, characterized by what can be regarded as “emotionalized blame attribution,” on the thinking and behavior of accountability actors. Responding to this gap, this article examines the impact of this distinctive form of populist rhetoric on accountability relationships within the bureaucratic state. It identifies three “stages” whereby these populist pressures challenge accountability relationships, threaten the reputation of accountability actors, and result in alternative accountability practices. In doing so, the article provides a roadmap for assessing the impact of anti-elite rhetoric on accountability actions.

Administrative elites and the crisis: what lies ahead for the senior civil service in Greece?

2014 ◽  
Vol 80 (4) ◽  
pp. 709-725 ◽  
Author(s):  
Calliope Spanou
Keyword(s):  
Public Administration ◽  
Economic Crisis ◽  
Civil Service ◽  
Civil Service Reform ◽  
The Public ◽  
Administrative Elites ◽  
The Impact ◽  
The Relationship

The nature of the relationship between the public administration and politics and the subsequent role of the administration appear to be incompatible with the emergence of an administrative elite. After analysing the reasons for this incompatibility, the article explores the impact of the measures taken in the wake of the economic crisis on the civil service and its reform, and also the prospects for the development of a senior civil service. The key, and also the challenge, to any change in this direction remains the rebalancing of the relationship between the public administration and politics. Points for practitioners What might interest practitioners is the issue of the conditions of effectiveness of civil service reform in times of economic crisis and significant pressure.

An End to Incrementalism? The Impact of Expenditure Restraint on Social Services Budgets 1979–1986

1989 ◽  
Vol 18 (2) ◽  
pp. 187-210 ◽  
Author(s):  
Aidan Kelly
Keyword(s):  
Social Services ◽  
Social Service ◽  
The Elderly ◽  
Activity Data ◽  
The Public ◽  
Total Budget ◽  
Service Departments ◽  
The Impact ◽  
The Relationship ◽  
Over Time

ABSTRACTThe theory of incrementalism is a long-standing and influential perspective on policy making and resource allocation in the public sector. Previous research on social services budgeting suggests that resources are allocated incrementally, although there has been some debate as to whether this would persist in an era of prolonged expenditure restraint. Incremental budgetary outcomes are operationalised as percentage changes in budgets pro-rata with percentage changes in the total budget, and as stable shares of total expenditure for each activity. Data for 99 English social service departments supports incrementalism in that budget shares change by only 1.8 per cent, but percentage allocations depart from pro-rata incrementalism by a mean of 74 per cent. The comparison of the two summary indices over time supports those who have argued that prolonged restraint would encourage non-incremental budgeting, but change in the agency's total budget does not consistently predict budgetary outcomes. The effect of restraint on incrementalism varies with the measure used and across the component activities of the measures, but there is enough evidence to suggest a significant decline in the level of incrementalism in social service departments. In particular, non-incremental budgeting is strongly associated with the growth of day centre expenditure on the mentally ill and the elderly before 1982–3, and after that with the pursuit of the ‘community care’ strategy within state provided services for the elderly and children. Incrementalism as a general theory of agency budgeting is limited in its ability to explain variations in the degree of incrementalism between agencies, between component budgets and over time. The conclusion suggests that further research should seek explanations for these variations in the varying balance of the competing forces which shape outcomes in welfare bureaucracies and in the relationship between these forces and the organisation's environment.

Friends in high places : two essays on the importance of corporate political connections

2015 ◽  
Author(s):  
◽  
Reza Houston
Keyword(s):  
Initial Public Offering ◽  
Political Connections ◽  
Target Firm ◽  
University Of Missouri ◽  
Accounting Performance ◽  
The Public ◽  
Public Offering ◽  
The University ◽  
The Impact ◽  
The Relationship

[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This study is an examination of the relationship between political connections and the undertaking of major firm events. In our first essay, presented in Chapter 3, we examine the impact politically connected appointments have on firm acquisition behavior. Using proxy statements, we create a unique database of politically connected bidders and merger targets. We find that bidders who hire connected individuals to the board or management team are more likely to avoid merger litigation. Connected bidders make more bids after the appointment. These firms also bid on larger targets. We determine there is a positive relation between the control premium and the relative of the target's connections. Connected acquirers have superior post-merger accounting performance, particularly when they acquire a connected target firm. In the second essay, presented in Chapter 4, we examine the relationship between political connections of private firms and the initial public offering process. Using registration statement information, we create a unique database of politically connected IPO firms. We find that political connections are substitutes to high-quality underwriters and big four auditors. Politically connected firms manage earnings more highly upward than non-connected firms prior to the public offering. Politically connected firms also exhibit less underpricing than non-connected firms. Politically connected IPO firms also have superior post-IPO returns relative to non-connected IPO firms.

scholarly journals Building Enthusiasm and Overcoming ‘Fear’: Engaging with Christian Leaders in an Age of Science

2020 ◽  
Author(s):  
Lydia Reid
Keyword(s):  
Science And Religion ◽  
Church Leaders ◽  
Christian Leadership ◽  
The Public ◽  
Ministerial Training ◽  
Lay Reader ◽  
The Impact ◽  
The Relationship ◽  
Christian Leaders

In popular culture the relationship between science and religion has often been portrayed as one of conflict. The impact of the conflict thesis can be observed in church leaders’ hesitancy in talking about science and religion in the public domain. It was this finding that led Revd Professor David Wilkinson (cosmologist and theologian) and Professor Tom McLeish (physicist and Anglican lay reader) to form the project ‘Equipping Christian Leadership in an Age of Science’ funded by The Templeton World Charity Foundation. The data presented in this article (collected during 2015-2018) is derived from two discreet pieces of research. The first consisting of a survey of over 1,000 church leaders and interviews with 20 senior church leaders and, the second, with a strategic focus on ministerial training comprised of 12 interviews with church educationalists. This paper reflects on the findings from both pieces of research – covering topics such as church leaders’ enthusiasm towards science, how church leaders view the relationship between science and religion and the role of compartmentalisation in ministerial training. The article is unique in providing sociological analysis on the relevant data and including a personal reflection by David Wilkinson – the project’s director – on the implications of the research for ministerial training and science.

Accountability and governance in social care: the impact of personalisation

2014 ◽  
Vol 11 (2) ◽  
pp. 111-128 ◽  
Author(s):  
Enrico Bracci
Keyword(s):  
Case Studies ◽  
Social Services ◽  
Social Care ◽  
Public Governance ◽  
Content Type ◽  
The Public ◽  
New Public ◽  
Governance Process ◽  
The Impact ◽  
The Relationship

Purpose – The aim of the paper is to illustrate the changing structure of accountability under a new public governance agenda introduced in England to deliver social care through personal budgets. Design/methodology/approach – The paper draws on accountability and public governance literature, in particular, the accountability framework proposed by Hupe and Hill. The evidence was gathered from exploratory case studies conducted in two English County Councils. Findings – The introduction of personal budgets has modified the roles of the different actors involved in the co-production of social services. The case studies evidence changes in the accountability and governance process, particularly with respect to the personal budget regime that has devolved responsibility and accountability to the customer. Specifically, the customer's role has shifted and expanded in the accountability chain and thus developed into a partnership. Originality/value – This study is one of the first to analyse the relationship between the personalisation agenda in English social services and the relevant accountability mechanisms involved. Moreover, the paper refines the theoretical framework proposed by Hupe and Hill according to the different role the public now plays.

A CONCEPTUAL PAPER ON THE INFLUENCE OF MUTUAL RESPECT ON LEADER-SUBORDINATE RELATIONSHIP IN THE MALAYSIAN PUBLIC SERVICES

2021 ◽  
Vol 7 (2) ◽  
pp. 39-46
Author(s):  
Syahrir Rahman ◽  
Nomahaza Mahadi
Keyword(s):  
Public Services ◽  
Working Relationships ◽  
Mutual Respect ◽  
Dyadic Relationship ◽  
The Public ◽  
Fair Treatment ◽  
Positive Performance ◽  
Conceptual Paper ◽  
The Impact ◽  
The Relationship

Respect has a crucial role in a dyadic relationship, especially between leader and subordinate, because of the reciprocal costs in the relationship when respect is gained or earned. Leaders can be respected because of their position or fair treatment given to their subordinates. Respect has been featured in the leadership literature; however, few touches on the perspective of mutuality in respect, especially in a dyadic leader-subordinate relationship. The impact of the leader-subordinate relationship is significant in the Malaysian public services, as the scheme of grades determines the employees’ hierarchy. The Malaysian public services organizations' issues often arise from employees’ behavior and working relationships that affect their delivery. A high exchange of the dyadic leader and subordinate relationship correlated with desirable outcomes such as positive performance and attitudinal outcomes. One of the significant elements of the subordinates’ response is the attitude of respect towards the leader. Hence, this paper aimed to investigate the influence of mutual respect on the leader-subordinate working relationship in the public services that has implications for performance and service delivery.

Gender inequities in the online dissemination of scholars’ work

2021 ◽  
Vol 118 (39) ◽  
pp. e2102945118
Author(s):  
Orsolya Vásárhelyi ◽  
Igor Zakhlebin ◽  
Staša Milojević ◽  
Emőke-Ágnes Horvát
Keyword(s):  
Gender Gap ◽  
Large Scale ◽  
Gender Disparities ◽  
Female Representation ◽  
Scientific Impact ◽  
The Public ◽  
Research Areas ◽  
Coauthorship Networks ◽  
The Impact ◽  
The Relationship

Unbiased science dissemination has the potential to alleviate some of the known gender disparities in academia by exposing female scholars’ work to other scientists and the public. And yet, we lack comprehensive understanding of the relationship between gender and science dissemination online. Our large-scale analyses, encompassing half a million scholars, revealed that female scholars’ work is mentioned less frequently than male scholars’ work in all research areas. When exploring the characteristics associated with online success, we found that the impact of prior work, social capital, and gendered tie formation in coauthorship networks are linked with online success for men, but not for women—even in the areas with the highest female representation. These results suggest that while men’s scientific impact and collaboration networks are associated with higher visibility online, there are no universally identifiable facets associated with success for women. Our comprehensive empirical evidence indicates that the gender gap in online science dissemination is coupled with a lack of understanding the characteristics that are linked with female scholars’ success, which might hinder efforts to close the gender gap in visibility.

Mediascape and Movement

2019 ◽  
pp. 100-122
Author(s):  
Francis L. F. Lee
Keyword(s):  
Hong Kong ◽  
Digital Media ◽  
Political Communication ◽  
Protest Movements ◽  
The Public ◽  
Mainstream Media ◽  
The Media ◽  
The Impact ◽  
The Relationship

This chapter reviews the relationship between the media and the Umbrella Movement. The mainstream media, aided by digital media outlets and platforms, play the important role of the public monitor in times of major social conflicts, even though the Hong Kong media do so in an environment where partial censorship exists. The impact of digital media in largescale protest movements is similarly multifaceted and contradictory. Digital media empower social protests by promoting oppositional discourses, facilitating mobilization, and contributing to the emergence of connective action. However, they also introduce and exacerbate forces of decentralization that present challenges to movement leaders. Meanwhile, during and after the Umbrella Movement, one can also see how the state has become more proactive in online political communication, thus trying to undermine the oppositional character of the Internet in Hong Kong.

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