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(searched for: doi:10.14710/lr.v15i1.23360)
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Meiryani Meiryani, Mutiara Ericka Alya Abiyyah, Ang Swat Lin Lindawati, Dianka Wahyuningtias, Tommy Andrian
Corporate Governance and Organizational Behavior Review, Volume 6, pp 24-40; https://doi.org/10.22495/cgobrv6i2p3

Abstract:
This research aims to determine the effect of electronic Samsat (e-Samsat), public service accountability, tax penalty, vehicle tax relief program, and moral obligation on taxpayer compliance in paying motor vehicle tax at the Samsat Office in Bekasi City. Data collection was conducted by spreading questionnaires to the motor vehicle taxpayer in Bekasi City with a sample amounted to 130 respondents. Data were analyzed by structural equation modeling (SEM) method with partial least square (PLS) approach. The result of the analysis and hypothesis testing showed that e-Samsat, public service accountability, tax penalty, vehicle tax relief program, and moral obligation have a positive and significant effect on taxpayer compliance in paying motor vehicle tax. The results of this study are in accordance with the attribution theory where a person’s behavior is influenced by external factors, namely, behavior caused from outside the taxpayer, and in accordance with the theory of planned behavior (TPB), which states that a person’s behavior can be caused by three factors, namely control belief is a belief about the existence of things — things that support or hinder a person’s behavior and how strongly they support or hinder a person’s behavior (Ajzen, 1991)
Fresha Atmuria
Jurnal Ilmu Administrasi Negara ASIAN (Asosiasi Ilmuwan Administrasi Negara), Volume 8, pp 91-101; https://doi.org/10.47828/jianaasian.v8i2.15

Abstract:
The aim of this study was to analyse the implementation of regional regulations No 1 of 2019 on Retribusi Jasa Umum dalam Pengelolaan Retribusi pasar di Pasar Raya Padang. Background of this study is because several problems were found in market retribution of Pasar Raya Padang that is, a collection that does not give a ticket or evidence of payment of retribution. Limited market management capabilities to provide a place, there are still traders who do not pay retribution. As well as a lack of oversight from Padang city trade service. Formulation of the problem in this study is how the implementation of regional regulations No 1 of 2019 on Retribusi Jasa Umum dalam Pengelolaan Retribusi pasar di pasar Raya Padang. What are the constraints in the implementation of regional regulations. This study was qualitative with descriptive method. Selection of informants was done with Purposive for decided key informants and next decided with SnowballSampling technique. This observation data collection techniques was interview and documentation study. For data analysis was done by data collection, data reduction, presentation of data, and conclusions. Then the validity of this data is tested by Triangulasi Sumber which is then analysed with data analysis techniques. Measurement toward the implementation of regional regulations No 1 of 2019. The researcher used measure of policy implementation according George C. Edward III, there are four policy implementation indicators such as, communication, resource, disposition, and bureaucratic structure. This study reveal that implementation of the collection of market retribution was carried out by Dinas Perdagangan Kota Padang to traders who sell in Pasar Raya Padang. Based on findings and discussion The Implementation of Regional Regulations No 1 of 2019 on Retribusi Jasa Umum dalam Pengelolaan Retribusi Pasar di Pasar Raya Padang was influenced by communication, resource and attitudes of the bureaucracy and implementers. Constraints faced in the implementation of the management of market retribution in Pasar Raya Padang is less awareness of traders in paying market retribution, so that many causes arrears on market retribution and the target was not achieved.
Darius Erlangga, Lizheng Shi
Journal of Health Economics and Outcomes Research, Volume 1, pp 224-238; https://doi.org/10.36469/9869

Abstract:
Purpose: In 2010, the World Health Organization (WHO) released its report about health system financing and identified universal coverage as the best way to attain the right of every human being to enjoy “the highest attainable standard of health”. Over the past decade, Thailand has successfully implemented a universal health coverage scheme for its population, while its neighbor country, Indonesia, is still struggling to achieve the same goal. The purpose of this paper is to compare the health financing systems between Thailand and Indonesia. Both countries almost have similar socioeconomic conditions and suffered from severe financial crisis during the late 1990s. The objective of this study is to examine health systems in each country and to determine lessons on how health care financing can affect the health status of a population. Methods: The study is based on statistical data from various publicly available resources. For analysis, the authors followed The Health Systems Assessment Approach: A How-To Manual Version 1.0 issued by Health Systems 20/20 supported by United States Agency for International Development (USAID). The countries were compared using three groups of indicators in health systems performance and functioning: 1. Health Insurance System, 2. Amount and Sources of Financial Resources, and 3. Health Outcomes and Health Workforce Density. Results: In comparing the health financing of the two countries, we found that Thailand initiated much earlier health systems reforms in order to achieve universal health coverage. Indonesia, while on the right track, has moved at a slower pace than Thailand. Thailand and Indonesia have shown improving trends over time in all indicators, but Thailand outperformed Indonesia, especially in the groups of indicators regarding the amount and sources of financial resources. Conclusions: One important lesson identified in this study is that health care reform is unlikely to succeed without strong political support and constant pressure from the nation as a whole, which can be represented by local organizations or professional associations. However, the mere increase of available resources devoted to the health sector does not guarantee significant improvements of health outcomes of a population.
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