Sticking with STEM: Understanding STEM Career Persistence among STEM Bachelor’s Degree Holders

ABSTRAKPengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum dan yang tidak. Penelitian ini menggunakan quasi eksperimen faktorial 2 x 2 antarsubyek dengan mahasiswa akuntansi di FEB yang sedang mengambil matakuliah manajemen pajak sebagai partisipan. Hasil dari penelitian ini adalah terdapat pengaruh antara pengetahuan tentang pengampunan pajak berulang maupun kepastian penegakan hukum terhadap kepatuhan pajak. Hasil dari pengujian interaksi yang diperoleh adalah ketika wajib pajak tidak mengetahui adanya pengampunan pajak yang berulang dan merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang paling tinggi. Sebaliknya ketika wajib pajak mengetahui adanya pengampunan pajak yang berulang dan tidak merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang rendah.ABSTRACTTax amnesty has been repeadly implemented in Indonesia namely 1964,1989, 2008 and 2016.The purpose of the study is to examine is there any tax compliance differences between those who perceive recurring tax amnesty and feel legal certainty and to those who do not. This quasi experiment design was consisted of 2x2 between subject factorial design, with Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management as participants. The result shown that there is influence between recurring tax amnesty knowledge and legal certainty in the tax compliance. The result of the interaction testing shown that when taxpayer are not aware of any recurring tax amnesty and feel the high legal certainty will result high compliance. Conversely, when taxpayers know that there is recurring tax amnesty and do not sense a high level certainty, it would result a low tax compliance.

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Assessment of COVID-19 Related Misinformation among the Community in Basrah, Iraq

Iraqi National Journal of Medicine ◽

10.37319/iqnjm.2.csi.2 ◽

2020 ◽

Vol 2 (CSI) ◽

pp. 12-18

Author(s):

Ali Al-Rubaye ◽

Dhurgham Abdulwahid ◽

Aymen Albadran ◽

Abbas Ejbary ◽

Laith Alrubaiy

Keyword(s):

Cross Sectional Study ◽

Bachelor's Degree ◽

Public Knowledge ◽

Age Group ◽

Cross Sectional ◽

Educational Levels ◽

The Public ◽

First Case ◽

Significant Difference ◽

Central District

Background: There has been a rapid rise in cases of COVID-19 infection and its mortality rate since the first case reported in February 2020. This led to the rampant dissemination of misinformation and rumors about the disease among the public. Objectives: To investigate the scale of public misinformation about COVID-19 in Basrah, Iraq. Methods: A cross-sectional study based on a 22-item questionnaire to assess public knowledge and understanding of information related to the COVID-19 infection. Results: A total of 483 individuals completed the questionnaire. The most frequent age group was 26–35 years (28.2%); there were 280 (58%) males and 203 (42%) females. Of the participants, 282 (58.4%) were with an education level below the Bachelor’s degree, 342 (70.8%) were married, and 311 (64%) were living in districts in Basra other than the central district. Overall, 50.8% (11.8/ 22 * 100%) of individuals had the correct information regarding COVID-19. There was a significant association between the level of COVID-19 related misinformation and participants’ educational levels and occupation (p <0.05). However, there was no significant difference found across sex, age group, marital state, and area of residence. Conclusions: Misinformation related to COVID-19 is widely spread and has to be addressed in order to control the pandemic. Keywords: COVID-19, misinformation, knowledge, Iraq

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