scholarly journals Residents preferences associated with tax amnesty program predisposition

2020 ◽  
Vol 2 (2) ◽  
pp. 209
Author(s):  
Prasojo Prasojo ◽  
Lailatis Syarifah
Keyword(s):  
Social Learning ◽  
Empirical Evidence ◽  
Learning Theory ◽  
Social Learning Theory ◽  
Secondary Data ◽  
Indonesian Government ◽  
Tax Amnesty ◽  
Administrative Sanctions

<p class="IABSSS"><strong>Purpose</strong> - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016-2017 and provide empirical evidence on the implementation of the tax amnesty program to support the stick and carrot theory in the implementation of taxation in Indonesia.</p><p class="IABSSS"><strong>Method </strong>- The methodology used in this research is a case study. Interviews are used to collect data and are supported by secondary data from sites, web, and documents.</p><p class="IABSSS"><strong>Result</strong> - The results of this study indicate that the reasons for many taxpayers to join this program were because it is beneficial for the country and avoid the risk of administrative sanctions (fines and interest) as well as audits. The reason for taxpayers who did not participate in this program was because they did not have other assets that had not been reported in the tax return.</p><p class="IABSSS"><strong>Implication</strong> - The implication of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty. At the same time, that has been carried out by the Indonesian government in 2016-2017 and provides empirical evidence on the implementation of the tax amnesty program to reason action and social learning theory in the implementation of taxation in Indonesia.</p><p><strong>Originality</strong> - This study explores information from regulators (tax officials) and taxpayers, both those who do and who do not participate in tax amnesty, which is rarely done by other researchers.</p>

Vaping in the Context of Delinquency Among Adolescents: A Cross-Sectional Comparison Among Alcohol and Cigarette Use

2021 ◽  
pp. 002204262110022
Author(s):  
Christian P. Maynard
Keyword(s):  
Social Learning ◽  
Learning Theory ◽  
Social Learning Theory ◽  
Secondary Data ◽  
Social Bonding ◽  
Cigarette Use ◽  
Cross Sectional ◽  
The Future ◽  
Monitoring The Future ◽  
Alcohol Users

Vaping has been increasing with Monitoring the Future, indicating nicotine vaping (2017–2018) having the largest single-year jump among any substance recorded in its 45-year history. Overall, research on vaping has been substantially limited, primarily in the context of vaping and delinquency. This study’s purpose is to examine how nicotine vaping compares with other common substances used by adolescents like alcohol and cigarettes within the context of delinquency. Using secondary data from Monitoring the Future: A Continuing Study of the Lifestyles and Values of Youth conducted in 2017, with a sample size of 8,467 participants, we find that ever-nicotine “vapers” were associated with less delinquency than ever-cigarette-using youth; however, these “vapers” were associated with more delinquency than ever-alcohol users. We interpret these results in the context of social bonding and social learning theory and policies to create awareness on the potential social implications of vaping.

Seeing With Two Eyes: A Teacher's Use of Gestures in Questioning and Revoicing to Engage English Language Learners in the Repair of Mathematical Errors

2012 ◽  
Vol 43 (2) ◽  
pp. 182-222 ◽  
Author(s):  
Paichi Pat Shein
Keyword(s):  
English Language Learners ◽  
Social Learning ◽  
Communities Of Practice ◽  
Language Learners ◽  
Learning Theory ◽  
Social Learning Theory ◽  
English Language ◽  
Geometric Features ◽  
5Th Grade

This revelatory case study examines a 5th-grade teacher's orchestration of discourse and interaction to create opportunities for English language learners to participate in the repair of mathematical errors during a unit on finding the area of geometric shapes. The analysis of discourse takes on a binocular perspective of considering gesture and speech as a unity (McNeill, 1992). The teacher's pointing, representational, and writing gestures were studied in relation to her questioning and revoicing. This research was guided by a social learning theory that characterizes learning as active and interactive participation in communities of practice (Lave & Wenger, 1991; Wenger, 1998). The findings detail how the teacher used gestures in grounding her questioning, revoicing students' strategies, and narrating the meaning of geometric features.

scholarly journals DAMPAK TAYANGAN TELEVISI PADA POLA KOMUNIKASI ANAK

2019 ◽  
Vol 13 (1) ◽  
pp. 34-45
Author(s):  
Anita Trisiah
Keyword(s):  
Social Learning ◽  
Interpersonal Communication ◽  
Learning Theory ◽  
Social Learning Theory ◽  
Case Study Method ◽  
Negative Effects ◽  
Reinforcement Theory ◽  
Mediation Theory ◽  
Selection Of

It can not be denied that television becomes one of the primary needs for everyone including children. There have been many studies that talk about the negative effects of television on cognitive development and child behavior. However, different phenomena are encountered on Water that will be the subject in this study. Air born on December 26, 2011 has a very high intensity in interacting with television. And, in plain view, Air has a different message and communication pattern than its peers. By using case study method, the data obtained from observation and documentation is processed by using social learning theory, reinforcement theory, mediation theory and some other related theory. After the analysis, the results obtained that the Air as a subject of research to social learning on the impressions she watched so that the communication message formed which is a duplication and ultimately form the pattern of interpersonal communication. These results are further strengthened by the selection of impressions appropriate to the age of Air. Tak dapat dipungkiri bahwa televisi menjadi salah satu kebutuhan primer bagi setiap orang termasuk anak-anak. Telah banyak penelitian yang berbicara mengenai dampak negatif dari televisi pada perkembangan kognitif maupun perilaku anak. Namun, fenomena berbeda ditemui pada Air yang akan menjadi subjek dalam penelitian ini. Air yang dilahirkan pada tanggal 26 Desember 2011 memiliki intensitas yang sangat tinggi dalam berinteraksi dengan televisi. Dan, secara kasat mata, Air memiliki pesan dan pola komunikasi yang berbeda dibandingkan dengan anak sebayanya. Dengan menggunakan metode studi kasus, data didapatkan dari hasil observasi dan dokumentasi diolah dengan menggunakan social learning theory, reinforcement theory, mediation theory dan teori lain yang berkaitan. Setelah dilakukan analisis, didapatkan hasil bahwa Air sebagai subjek penelitian melakukan pembelajaran sosial pada tayangan yang ia tonton sehingga terbentuk pesan komunikasi yang merupakan duplikasi dan pada akhirnya membentuk pola komunikasi interpersonal dengan komunikannya. Hasil ini semakin diperkuat dengan pemilihan tayangan yang tepat sesuai dengan usia Air.

The Relevance of the Dual Systems Model for Social Learning Theory: Testing for Moderation Effects

2021 ◽  
pp. 009385482110179
Author(s):  
Thomas Wojciechowski
Keyword(s):  
Social Learning ◽  
Learning Theory ◽  
Social Learning Theory ◽  
Impulse Control ◽  
Sensation Seeking ◽  
Dual Systems ◽  
Moderation Effect ◽  
Systems Model ◽  
Peer Association ◽  
The Relationship

Social learning theory is one of the most prominent criminological theories of the 20th century. The dual systems model represents an emerging framework in recent years, which may help to better understand how social learning processes are influenced by sensation-seeking and impulse control. This study utilized data from all waves of the Pathways to Desistance study. A series of mixed-effects models were utilized to test for moderating effects of these constructs on offending outcomes. Impulse control moderated the relationship between deviant peer association and offending frequency, indicating that high levels of both constructs predicted increased offending frequency. Sensation-seeking moderated the relationship between deviant peer association and odds of offending, indicating that high levels of both constructs were associated with greater odds of offending although this moderation effect was only marginally significant.

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