scholarly journals PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS

2019 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Elisa Tjondro ◽  
Kezia Gabriel Santosa ◽  
Nathasa Prayitno
Keyword(s):  
Baby Boomers ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Service Orientation ◽  
Self Employment ◽  
Quota Sampling ◽  
Traditional Paradigm ◽  
The Relationship

The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity

scholarly journals Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea

Religions ◽  
2018 ◽  
Vol 9 (11) ◽  
pp. 333 ◽  
Author(s):  
Byung Jun ◽  
Sung Yoon
Keyword(s):  
Panel Data ◽  
South Korea ◽  
Tax Evasion ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Tax Morale ◽  
Social Incentives ◽  
Considerable Debate ◽  
The Relationship

The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers’ religiosity reduces tax evasion and increases the level of tax morale. Various studies have also shown that tax evasion and morale vary with perceptions of tax equity, including exchange, horizontal, and vertical equities. However, the relationship between religiosity and tax equity has not been studied actively. Especially in Korea, there has been considerable debate about the implementation of taxation for clergies. Therefore, the relationship between religiosity and tax equity will be analyzed clearly using Korean survey panel data. The results of this study show that religiosity and religion do not affect exchange and horizontal equity; however, each religion affects vertical equity. This implies that economic and social incentives are more effective than religiosity and religion on taxpayers’ tax evasion or morale.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 133
Author(s):  
Arif Nugrahanto
Keyword(s):  
Statistical Tests ◽  
Tax Compliance ◽  
Influential Factors ◽  
Assessment System ◽  
Tax Revenue ◽  
Linear Regression Method ◽  
Self Assessment ◽  
Compliance Behavior ◽  
The Government ◽  
The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

scholarly journals A contributing factor of maternal pregnancy depression in the occurrence of stunting on toddlers

2021 ◽  
Author(s):  
Tanti Apriliana ◽  
Budi Anna Keliat ◽  
Mustikasari Mustikasari ◽  
Yefta Primasari
Keyword(s):  
Mental Health ◽  
Negative Impact ◽  
Statistical Tests ◽  
Depression Scale ◽  
Sampling Technique ◽  
West Kalimantan ◽  
North Sulawesi ◽  
Quota Sampling ◽  
The Relationship ◽  
North Sumatra

Background: Toddlers are a vulnerable population to nutritional problems including stunting. Stunting can have negative impact on toddlers' health. One of the factors causing stunting in toddlers is maternal pregnancy depression. This study aims to determine the relationship between maternal pregnancy depression and the incidence of stunting in toddlers.Design and Methods: The research design employed a descriptive correlative with quota sampling technique. The research respondents were 140 mothers of toddlers in Indonesia such as West Java, East Java, Jakarta, Yogyakarta, Bali, North Sumatra, Riau, South Kalimantan, West Kalimantan, North Sulawesi, NTT, NTB, Maluku, Papua. The data were collected by using demographic method and the Edinburgh Postpartum Depression Scale (EPDS). The statistical tests employed correlation tests.Results: The analysis reveal that 26.4% toddlers in this study are stunted and 73.6% were not stunted. Maternal pregnancy depression has a significant relationship with the incidence of stunted toddlers (p = 0.044; r = 0.170).Conclusions: The results of this study are expected to underlie the development of mental health promotion to prevent stunted toddlers against maternal depression and preventive programs. In addition, the research is expected to underly provision of curative and rehabilitative programs for stunted toddlers.

scholarly journals Intergenerational Perceptions of Coercive and Legitimate Power

2019 ◽  
Vol 15 (1) ◽  
pp. 96-113
Author(s):  
Elisa Tjondro ◽  
Joscelind Setiabudi ◽  
Alexandro Christian Joyo
Keyword(s):  
Baby Boomers ◽  
Sampling Technique ◽  
Total Sample ◽  
Horizontal Equity ◽  
Vertical Equity ◽  
Coercive Power ◽  
Statistical Tool ◽  
Factorial Anova ◽  
Legitimate Power ◽  
Severe Punishment

AbstractThis is the first research to examine the perception of the coercive and legitimate power of tax authority between three generations, namely Millennials, X and Baby Boomers. Method of data collection used a survey with a total sample of 120 taxpayers from two types of business, retail/production and services/professions in five major cities in Indonesia (Jakarta, Surabaya, Bandung, Semarang, and Denpasar). This survey was held in 2018. This study used a quota sampling technique with Custom Factorial ANOVA as a statistical tool. We found Millennials and X have a perception that Indonesia tax authority implemented coercive and legitimate power in balance conditions. However, different perceptions found in Baby Boomers that thought of tax authority had been implemented coercive power with more severe punishment. The study also found differences in perceptions of vertical equity, horizontal equity, and exchange equity between the generations. Keywords: intergenerational, coercive power, legitimate power, vertical equity, horizontal equity, exchange equity.Persepsi Kekuatan Koersif dan Kekuatan Legitimasi Antargenerasi AbstrakPenelitian ini adalah penelitian pertama yang menguji persepsi kekuatan koersif dan kekuatan legitimasi pada otoritas pajak antara tiga generasi, yaitu Millennials, X dan Baby Boomers. Peristiwa yang terjadi selama periode tertentu mempengaruhi persepsi antar generasi. Metode pengumpulan data menggunakan survei dengan total sampel 120 wajib pajak dari dua jenis bisnis, ritel/produksi dan jasa/profesi di lima kota besar Indonesia (Jakarta, Surabaya, Bandung, Semarang, dan Denpasar). Survei diadakan pada tahun 2018. Penelitian menggunakan teknik kuota sampling dengan Custom Factorial ANOVA sebagai alat statistik. Hasil tes menemukan Milenial dan X menilai bahwa otoritas pajak menerapkan kekuatan koersif dan kekuatan legitimasi dalam kondisi seimbang. Namun, persepsi berbeda ditemukan pada Baby Boomers yang berpikir otoritas pajak telah menerapkan kekuatan koersif dengan hukuman yang lebih berat kepada wajib pajak. Studi ini juga menemukan adanya perbedaan persepsi terkait ekuitas vertikal, ekuitas horisontal, dan pertukaran ekuitas antar generasi. Kata kunci: antar generasi, kekuatan koersif, kekuatan legitimasi, ekuitas vertikal, ekuitas horizontal, pertukaran ekuitas. 

INSTAGRAM SEBAGAI MEDIA EDUKASI PENINGKATAN PENGETAHUAN KESEHATAN GIGI DAN MULUT

2021 ◽  
Vol 8 (2) ◽  
pp. 51-56
Author(s):  
Ratna Sari Dyah ◽  
Lies Elina
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Dental Health ◽  
Sampling Technique ◽  
Online Media ◽  
Hygiene Behavior ◽  
Increasing Knowledge ◽  
Quota Sampling ◽  
The Relationship ◽  
Oral Hygiene Behavior

Knowledge of how to maintain proper dental health will greatly affect the incidence of dental caries, brushing and rinsing teeth - gargling is one of the behaviors to maintain oral hygiene. behavior based on correct knowledge will last longer than behavior that is not based on knowledge, an effort to increase knowledge is through health education. Online media is one of the educational media to increase knowledge of dental and oral health. The type of research in this study is a comparative comparative analysis or "causal-comparative". Quota sampling technique sampling, the research location was conducted in SMA N 3 Bandar Lampung ..as many as 100 people. The research variable was the online media instagram in increasing knowledge of caries. Statistical analysis used the T-test to see the relationship between Instagram in increasing knowledge. The results showed instagram can that there was a role for online media education in increasing knowledge of cavities.

Informality, Class Structure, and Class Identity in Contemporary Argentina

2017 ◽  
Vol 45 (1) ◽  
pp. 47-62 ◽  
Author(s):  
Rodolfo Elbert
Keyword(s):  
Working Class ◽  
Lived Experience ◽  
Latin American ◽  
Significant Proportion ◽  
Preliminary Evidence ◽  
Informal Workers ◽  
Self Employment ◽  
America Latina ◽  
The Relationship ◽  
Los Grupos

The dynamics of peripheral capitalism in Latin America includes the employment or self-employment of a significant proportion of the working class under informal arrangements. The neoliberal transformations of the 1990s deepened this feature of Latin American labor markets, and it was not reversed during the period of economic growth that followed the collapse of neoliberalism. In this context, sociological debates have focused on the relationship between the formal and the informal fractions of the working class. Examination of the biographical and family linkages between formal and informal workers in Argentina and the effect of these connections on the patterns of class self-identification of individuals shows that lived experience across the informality boundary makes formal workers similar to informal workers in terms of class self-identification. This research provides preliminary evidence that the two kinds of workers belong to the same social class because of the fluidity of the boundary that separates them. Instead of a class cleavage, this boundary is better defined as the separation between fractions of the working class. La dinámica del capitalismo periférico en América Latina implica la informalidad laboral (sea entre trabajadores contratados o autónomos) de una sustancial parte de la clase obrera. Las transformaciones neoliberales de los años noventa profundizaron esta característica de los mercados de trabajo latinoamericanos, y el problema no se revirtió durante el período de crecimiento económico que siguió al colapso del neoliberalismo. En este contexto, los debates sociológicos se han centrado en la relación entre los grupos formales e informales de la clase obrera. Un análisis de los vínculos biográficos y familiares entre los trabajadores formales e informales en Argentina y el efecto de dichas conexiones en los patrones individuales de autoidentificación de clase muestra que la experiencia vivida en los límites de la informalidad hace que los trabajadores formales se consideren similares a los informales en términos de identificación de clase. Esta investigación brinda evidencia preliminar de que los dos tipos de trabajadores pertenecen a la misma clase social.

Self-centered and self-employed: Gender and the relationship between narcissism and self-employment

2020 ◽  
Vol 121 ◽  
pp. 170-179
Author(s):  
P.D. Harms ◽  
Pankaj C. Patel ◽  
Joel B. Carnevale
Keyword(s):  
Self Employment ◽  
The Relationship

Workforce Improvement and Lifelong Learning

1995 ◽  
Vol 9 (4) ◽  
pp. 241-247
Author(s):  
Richard L. Ferguson
Keyword(s):  
Lifelong Learning ◽  
Adult Life ◽  
Full Time ◽  
Common Language ◽  
New Model ◽  
Job Level ◽  
Work Keys ◽  
The Us ◽  
Traditional Paradigm ◽  
The Relationship

The author stresses the importance to the future of the US workforce of the recognition that the traditional notion of education (‘that education and adult life, especially work, are consecutive rather than concurrent’) is inappropriate to contemporary workforce preparation and skills needs. He contrasts the characteristics of the traditional paradigm with those which need to be adopted in a new model of the relationship between education and work. Against this background, Dr Ferguson describes the development and application of the Work Keys System which aims to provide a common language for education and business to participate in preparing people for the transition from full-time education to employment and from one job or job level to another.

scholarly journals Anemia berhubungan dengan Perdarahan Post Partum

2021 ◽  
Vol 6 (1) ◽  
pp. 13-18
Author(s):  
Zakiyah Yasin ◽  
Mujib Hannan ◽  
Erlyn Wahyuni
Keyword(s):  
Statistical Tests ◽  
Post Partum ◽  
Sampling Technique ◽  
Total Sample ◽  
Chi Square ◽  
Post Partum Hemorrhage ◽  
A Value ◽  
Anemia During Pregnancy ◽  
Independent Variable ◽  
The Relationship

Pregnant women who experience anemia and untreated until the end of pregnancy will have an effect at the time of delivery, so that it can cause post partum hemorrhage which results in death in the mother. This study aims to analyze the relationship between anemia and the incidence of post partum hemorrhage in Puskesmas Lenteng, Lenteng District, Sumenep Regency. The study design was analytic with a retrospective approach, the total population was 35 mothers, the total sample was 29 mothers, the sampling technique used random sampling. The independent variable is anemia, the dependent variable is the incidence of post partum hemorrhage. Collecting data using a checklist, data analysis using the chi square statistical test, the value of a = 0.05. The results showed that of the 29 women who gave birth, most of them experienced anemia (HB level <11 g%) during pregnancy, as many as 19 mothers gave birth (65.5%), and of the 29 mothers gave birth, most of them experienced post partum hemorrhage as much as 17 mothers gave birth (59%). The result of statistical tests using chi square with a value of a = 0.05, the resulting value (ρ) = 0.000, so that the value (ρ) <a (0.000 <0.05), which means that H0 is rejected and H1 is accepted, i.e. the relationship between anemia and the incidence of post partum hemorrhage at the Lenteng Public Health Center, Lenteng District, Sumenep Regency in 2020 In order to reduce the incidence of post partum hemorrhage, it is hoped that the mother in labor can prevent anemia during pregnancy, namely by consuming foods that contain lots of protein such as meat, liver, eggs, vegetables, folic acid (Vitamin C) and consumption of Fe tablets regularly and how to drink properly and according to conditions / needs.

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