This study aims to analyze the effect of tax morale in the Tri Hita Karana perspective and tax framing on tax evasion. The experimental design is a 2×2 between-subject which are 56 taxpayers of the Balinese people who live in Palu City, Indonesia. The tax framing variable is manipulated with positive and negative framing scenarios. Each taxpayer determines the amount of income is reported. If the taxpayer reports that his income is getting closer to the real thing, then it is stated that he is doing a lower tax evasion and vice versa. The test results indicate that in the perspective of Tri Hita Karana, taxpayers with high tax morale undertake lower tax evasion than taxpayers with low tax morale. This study also found that taxpayers with positive framing treatment performed lower tax evasion than taxpayers with adverse framing treatment. The results of this study provide evidence that increasing taxpayer compliance and reducing tax evasion can be done with high tax morale internalized in the Tri Hita Karana culture and framing information positively.

The paradigm shift in local government financial management necessitates a change in the perspective of government officials, viewing them as financial managers. This study explores the intriguing aspect of assessing managerial performance, particularly in government organizations. The uniformity in reward structures, such as salary and benefits, irrespective of different workloads, adds to the interest in this investigation. To analyze these factors, a quantitative approach with Partial Least Squares (PLS) as an analytical tool and path analysis for mediation examination is employed. The target population for this study comprises employees from the planning division of the Central Sulawesi Government. A saturated sample is used as the sampling technique. Data collection involves distributing 180 questionnaires to gather relevant information. The results of this study reveal several important findings. Firstly, it tests the hypothesis that electronic participatory budgeting does not have a direct effect on work tension. Secondly, it demonstrates that budget emphasis has a direct effect on work tension. Thirdly, it concludes that work tension does not have a direct effect on managerial performance. Additionally, the study indicates that job tension does not mediate the effect of electronic participatory budgeting on managerial performance. However, work tensions are found to mediate the influence of budgetary emphasis on managerial performance.

This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.