scholarly journals STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL

2021 ◽  
Vol 5 (4) ◽  
Author(s):  
Wijayanah Wijayanah ◽  
Basuki Basuki
Keyword(s):  
Tax Compliance ◽  
Policy Makers ◽  
Effective Prevention ◽  
Study Approach ◽  
Document Collection ◽  
Compliance Model ◽  
Full Force ◽  
Revenue Agencies ◽  
Compliance Strategy ◽  
Model Approach

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

scholarly journals Studi Keperilakuan Wajib Pajak Orang Pribadi Usahawan Terhadap Kepatuhan Perpajakan

2019 ◽  
Vol 19 (2) ◽  
pp. 108
Author(s):  
Sifera Patricia Maithy ◽  
Sutrisno Sutrisno ◽  
Bambang Hariadi
Keyword(s):  
Data Collection ◽  
Learning Theory ◽  
Social Learning Theory ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Survey Method ◽  
Behavior Control ◽  
Factors Affecting ◽  
Compliance Behavior ◽  
Compliance Model

This study aims to examine the taxpayer compliance behavior of individuals on all tax obligations. Factors affecting taxpayer compliance behavior of individual taxpayers in this study are attitudes toward taxes, subjective norms, control of perceptive behavior, tax knowledge, and intention to obey. This research is the development of tax compliance model from previous research. The sample of this research is 160 individual taxpayer individual entrepreneur category registered in KPP Pratama Palangka Raya. Data collection was done by survey method. Data is processed using SmartPLS. The results of this study obtained empirical evidence that attitudes on taxes, subjective norms, perceptual behavior control, tax knowledge, and intention to obediently affect taxpayer compliance personal taxpayer. This research also supports the theory of planned behavior and social learning theory.

One Atmosphere

2010 ◽  
Author(s):  
Peter Singer
Keyword(s):  
Climate Change ◽  
Scientific Evidence ◽  
Developed Countries ◽  
Montreal Protocol ◽  
Intergovernmental Panel ◽  
Policy Makers ◽  
Protective Shield ◽  
Third Assessment Report ◽  
The Developed Countries ◽  
Full Force

There can be no clearer illustration of the need for human beings to act globally than the issues raised by the impact of human activity on our atmosphere. That we all share the same planet came to our attention in a particularly pressing way in the 1970s when scientists discovered that the use of chlorofluorocarbons (CFCs) threatens the ozone layer shielding the surface of our planet from the full force of the sun's ultraviolet radiation. Damage to that protective shield would cause cancer rates to rise sharply and could have other effects, for example, on the growth of algae. The threat was especially acute to the world's southernmost cities, since a large hole in the ozone was found to be opening up each year over Antarctica, but in the long term, the entire ozone shield was imperiled. Once the science was accepted, concerted international action followed relatively rapidly with the signing of the Montreal Protocol in 1985. The developed countries phased out virtually all use of CFCs by 1999, and the developing countries, given a 10-year period of grace, are now moving toward the same goal. Getting rid of CFCs has turned out to be just the curtain raiser: the main event is climate change, or global warming. Without belittling the pioneering achievement of those who brought about the Montreal Protocol, the problem was not so difficult, for CFCs can be replaced in all their uses at relatively little cost, and the solution to the problem is simply to stop producing them. Climate change is a very different matter. The scientific evidence that human activities are changing the climate of our planet has been studied by a working group of the Intergovernmental Panel on Climate Change (IPCC), an international scientific body intended to provide policy makers with an authoritative view of climate change and its causes. The group released its Third Assessment Report in 2001, building on earlier reports and incorporating new evidence accumulated over the previous five years. The report is the work of 122 lead authors and 515 contributing authors, and the research on which it was based was reviewed by 337 experts.

scholarly journals A Socio-Economic Model of Sales Tax Compliance

Economies ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 88
Author(s):  
Ahmad Farhan Alshira’h ◽  
Moh’d Alsqour ◽  
Abdalwali Lutfi ◽  
Adi Alsyouf ◽  
Malek Alshirah
Keyword(s):  
Tax Evasion ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Sales Tax ◽  
Annual Reports ◽  
Social Psychological ◽  
The Social ◽  
Compliance Model ◽  
Moderating Role

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-compliance can be categorized into two, namely economic and social/psychological theories. In a more serious note, tax evasion has remained a key issue among governments all over the globe, with Jordan being no exception. Jordan has undertaken different fiscal measures to increase compliance in the domestic front in the past decades, but based on annual reports, the country is still experiencing a considerable increase in net public debt and fiscal deficit that can be traced back to the increased tax non-compliance rate. This is specifically true in the case of sales tax in Jordan. To compound the matter further, literature concerning the determinants of sales tax compliance as well as other determinants that drive non-compliance is still scarce, with a universal tax compliance model able to explain the issue with clarity still being elusive. Hence, this work proposed the determinants of sales tax compliance in the context of small and medium-sized enterprises (SMEs) in Jordan, extending Fischer’s model of tax compliance, and adding the moderating role of tax knowledge and direct effect of tax service quality. This study proposed a model encapsulating the social, psychological and economic factors to provide insight into the sales tax compliance of Jordanian SMEs.

ON THE DYNAMICS MALARIA-DYSENTERY CO-INFECTION MODEL

2020 ◽  
Vol 28 (02) ◽  
pp. 453-474 ◽  
Author(s):  
KAZEEM OARE OKOSUN
Keyword(s):  
Control Measures ◽  
Single Infection ◽  
Infection Model ◽  
Policy Makers ◽  
Effective Prevention ◽  
Dynamic Relationship ◽  
Increased Risk ◽  
Treatment Measures ◽  
Existence And Stability ◽  
The Impact

In this paper, a mathematical model for malaria-dysentery co-infection was formulated in order to study and examine its dynamic relationship in the presence of malaria and dysentery preventive and treatment measures. First, analysis of the single infection steady states was done and then the basic reproduction number was obtained. Furthermore, investigation into the existence and stability of equilibria carried out. The single infection models were found to exhibit the possibility of backward bifurcation. Thereafter, the impact of malaria on the dynamics of dysentery is further investigated. Second, incorporating time-dependent controls, using Pontryagin’s Maximum Principle, the necessary conditions for the optimal control of the disease was derived. It is found that malaria infection may be associated with an increased risk of dysentery. Also, that dysentery infection may be associated with an increased risk for malaria. Therefore, to effectively control malaria, the malaria intervention strategies by policy makers must at the same time it also includes effective prevention and control measures for dysentery. Policy makers should take efforts on preventive strategies in combating dysentery and malaria.

Neoliberal governance in Indonesian universities: the impact upon academic identity

2015 ◽  
Vol 35 (9/10) ◽  
pp. 666-682 ◽  
Author(s):  
Nurdiana Gaus ◽  
David Hall
Keyword(s):  
Academic Identity ◽  
Assessment System ◽  
State Universities ◽  
Structured Interviews ◽  
Policy Makers ◽  
Content Type ◽  
Study Approach ◽  
Personal Project ◽  
Neoliberal Governance ◽  
The Impact

Purpose – The purpose of this paper is to understand the under life of Indonesian academics during ongoing implementation of government-driven policy enacted in higher education instititutions in Indonesia. The attention was specifically focused on the new programme of accountability and quality assurance moderated by the implementation of online assessment system to monitor and evaluate the perfromance of lecturers directly and how this system impacted upon the meaning of academic identity perceived by them. Design/methodology/approach – This study was drawn from a qualitative research of case study approach. Semi-structured interviews were utilised to collect data and conducted with 30 academics from three state universities. Findings – This study revealed that academics were grappling to balance their schism between keeping their existing identity tenable and excercising new prescribed roles from external environment. However, academics were still able to practice their preceived identity through their principled personal project that legitimate them to become academics and pursue their success rather than use instrumental means. Practical implications – The results of this study will be expected to contribute to a better understanding on the dynamics of academics’ world as it is encountered against government-driven policy, and provide indications for policy makers to take into account this issue in the formulation and enactment of their policy. Originality/value – A new aspect of identity in academic profession was found, that is to say religion.

scholarly journals MODEL PERILAKU KEPATUHAN ZAKAT: SUATU PENDEKATAN TEORI

IQTISHODUNA ◽  
2012 ◽  
Author(s):  
Zulkifli Daud, Sanep Ahmad, Aulia Fuad Rahman
Keyword(s):  
Tax Compliance ◽  
Religious Orders ◽  
Formal Institution ◽  
Islamic Countries ◽  
Compliance Model ◽  
Collecting Efficiency ◽  
Do So

Zakah is one of the religious orders that must be complied by every Muslim who had the capacity to do so. The level of such complience was affected by the faith factor. However, if payment of zakah was obliged through the formal institution of zakah collector, as that was applied in several islamic countries, then the zakah complience is now becomes the obedience against the formal institution of zakah collector. Therefore, the management of zakah institution, collecting efficiency and several other factors that were connected with the services given by zakah institution influenced the level of zakah complience. The study aimed at forming the zakah complience model of the formal institution of zakah collector. The model was formed based on the tax compliance model by adding several important factors that influenced the obedience of zakah payment. The availability of zakah complience model will benefit to facilitate research concerning the empirically test of zakah complience and evasion to the formal institution of zakah collector.

scholarly journals EMPIRICAL INVESTIGATION OF TAX COMPLIANCE DETERMINANTS IN KATSINA STATE, NIGERIA

2020 ◽  
pp. 247-268
Author(s):  
Sani Rabiu ◽  
Daud Mustafa
Keyword(s):  
Peer Influence ◽  
National Development ◽  
Tax Compliance ◽  
Primary Source ◽  
Probit Model ◽  
Relevant Information ◽  
Policy Formulation ◽  
Policy Makers ◽  
Tax Rate ◽  
Multinomial Probit Model

Tax compliance is determined by many factors, which are categorized into social, economic, institutional, demographic and individual factors. In this regard, the main objective of this study is to empirically evaluate and understand tax compliance determinants usingdata generated from agro-allied industries in some selected local government areas of Katsina state, Nigeria. As such, primary source of data was employed through the use of structured questionnaire to collect relevant information from all the 133 agro-allied industries in the study area and multinomial probit model was adopted for estimation. Basically, the findings from this study indicate that tax rate, level of income, perception on government spending, change in government policy, simplicity of tax system and efficiency of the tax authority are significant determinants of tax compliance among agro-allied industries in the study area; whereas perception on equity and peer influence are insignificant determinants. In this connection therefore, the study recommends that government should ensure efficient allocation of public funds, in order to fiscally motivate taxpayers to develop compliance attitude. Also, policy formulation and implementation should physically be centered towards improving the quality of life of citizens, so as to improve taxpayers’ belief in policy makers thereby increasing the level of compliance. And finally, the tax authorities should be transparent and accountable in tax collection, which may result to positive compliance as well as increase in tax revenue yield for national development.

scholarly journals Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan

2022 ◽  
Vol 1 (2) ◽  
pp. 119-134
Author(s):  
Abdillah Hamdi ◽  
Ferry Irawan
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Tax Compliance ◽  
Tax Administration ◽  
Literature Study ◽  
Study Approach ◽  
Directorate General ◽  
Tax Payments ◽  
Tax Reporting

Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer. Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.

scholarly journals “And Slowly, the Integration and the Growing and the Learning”: Nuanced Notions of Integration of Bhutanese Refugees in US Cities

2019 ◽  
Vol 8 (6) ◽  
pp. 181
Author(s):  
Annie Taccolini Pannagio ◽  
Odessa Gonzalez Benson
Keyword(s):  
Local Level ◽  
National Level ◽  
Ground Level ◽  
The United States ◽  
Policy Makers ◽  
Study Approach ◽  
Wide Scale ◽  
Us Cities ◽  
Bhutanese Refugee

Policy related to refugee integration focuses on economic factors, while integration is not clearly operationalized nor is it being systematically measured and tracked in policy implementation. This study poses the question, how can local-level integration be conceptualized based on the perspectives of resettled refugees, to add nuance to policy. Using a case study approach with a nation-wide scale, data include 40 interviews and five focus groups with leaders of Bhutanese refugee-run organizations in 35 cities across the United States. Findings illustrate the importance of bonds, bridges and links in non-linear, relational integration. Findings also suggest that better access to services and resources is the responsibility of policy-makers and would lead to stronger bridges over time. This complicates existing policy and implies that resettlement programming should remain individualized and contextual from the ground level to the national level.

Evaluation of the farms producing dry bean landraces by capital approach in the Middle Kızılırmak Valley of Turkey

2019 ◽  
Vol 17 (5) ◽  
pp. 391-400
Author(s):  
Mustafa Kan ◽  
Arzu Kan ◽  
Ömer Sözen ◽  
Ufuk Karadavut ◽  
Mehmet Yağmur
Keyword(s):  
Genetic Resources ◽  
The Elderly ◽  
Home Garden ◽  
Family Needs ◽  
Dry Bean ◽  
Policy Makers ◽  
Field Type ◽  
Human Labour ◽  
Preliminary Study ◽  
Model Approach

AbstractThis study was conducted to determine the opinions of the farmers producing dry bean landraces (DBL) at the regional level of Turkey (eight provinces). In total, 140 questionnaire forms were filled by DBL producers. The population and then the sample size were determined according to 2016-year-preliminary-study. The capital structures of the farms according to the production types were evaluated using the Five-Capital-Model approach, and differences were tested by parametric and non-parametric statistical methods. The study showed that 37.86% of the DBL producers produce as the home-garden-type while 62.14% of them as the field-type, which is larger than 0.1 ha. While home-garden-type producers majorly produce for their own family needs, commercial ideas and concerns are at the forefront for field-type producers. While field-type producers have higher values in terms of five capitals, home-garden-type producers move within a more traditional way of production. More than half of the producers indicate that they will continue to produce DBL; this ratio is higher in home-garden-type producers. This indication of approximately 25% of both types of producers wherein their children will continue to produce DBL, there is a need for more human labour, efficiency and profitability concerns, production mostly by the elderly population increasing the risk of future depletion in DBL-genetic resources. This calls for more efforts to increase the awareness among the young population on the importance and protection of genetic resources and to make special policies for the protection of genetic resources by policy makers and develop models based on genetic resources.

Sign in / Sign up

Export Citation Format

Share Document