Determinant of Village Fund Management Accountability

Abstract

This research aims to analyze the effect of fund tax compliance, the application of the SISKEUDES application, and the competence of village apparatus on the accountability of government assistance fund management. Muaro Jambi District in Jambi Luar Kota District. The population in this study were all village fund managers, 20 villages in Jambi Luar Kota District, Muaro Jambi Regency. Determination of the research sample using a purposive sampling method and based on certain criteria. The analytical technique used is multiple regression analysis. The results show that fund tax compliance does not impact the accountability of government assistance fund management. At the same time, the application of the siskeudes application and the competence of the village apparatus affected the accountability of government assistance fund management in Muaro Jambi Regency.

Keywords: Tax Compliance, Village Apparatus Competence, Accountabiliy.

DOI: 10.7176/RJFA/13-2-05

Publication date: January 31^st 2022