The Influence Of Transparency And Accountability Of Regional Tax Reporting On Regional Development With Income As A Moderating Variable

Abstract

Low levels of transparency and accountability in regional financial management in central Buton, minimal digitization of financial documents, especially in the budgeting, administration and financial accountability processes. This study aims to examine the influence of transparency and accountability in regional tax reporting on regional development, with revenue as a moderating variable. The population of the Lakudo community is registered with the Regional Revenue Agency of Central Buton Regency, Southeast Sulawesi. Propensity sampling was used to obtain 81 respondents. The data analysis technique uses the Structural Equation Model test (RMA Analysis) with the alternative partial least (PLS). ( 1) There is an insignificant influence of transparency in regional tax reporting on regional development. The majority of corporate taxpayers who have a low level of transparency are demonstrated through awareness, moral attitudes towards tax reporting, and in accordance with applicable provisions. (2) There is an insignificant influence of accountability in regional tax reporting on regional development. Although accountability in regional tax reporting can be implemented so that it provides benefits to the community. (3) Simultaneously, the income variable can influence the transparency of regional tax reporting towards regional development. The combination of internal factors (income as a moderating variable) and external factors (transparency of regional tax reporting) (regional development), so that efforts to increase transparency will be more effective if these three aspects are managed in an integrated manner. (4) Simultaneously, the income variable can influence the accountability of regional tax reporting towards regional development. The combination of internal factors and external factors.