Pengaruh Probability Of Audit Dan Gender Terhadap  Perilaku Penggelapan Pajak

Tax evasion behavior will have an impact on the poor performance of taxation which can affect the government's ability to provide public services. It is important to identify the causes of tax evasion behavior in order to adopt a policy and reduce the negative effects of this phenomenon. Broadly speaking, there are two approaches to explain the factors that influence taxpayer behavior on compliance and tax evasion, namely the economic approach (external factors) and the socio-psychological approach (internal factors). This study used a quasi-experimental design with a 2x2 mixed factor design to test the effect of probability of audit (external factors) and gender (internal factors) on tax evasion behavior. The hypothesis in this study was tested using repeated measures ANOVA. The results of this study indicate that subjects in a low probability of audit condition tend to commit tax evasion. The results of this study also found that there was a gender influence on tax evasion behavior, where men were more likely to commit tax evasion than women. Furthermore, the results of this study found that there was an influence of the interaction between probability of audit and gender on tax evasion. This study contributes to the accounting and taxation literature, especially in the use of experimental methods which are still small in tax research

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Pengaruh Probability To Audit Dan Machiavellianism Terhadap Tax Evasion

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i1.337 ◽

2021 ◽

Vol 3 (1) ◽

pp. 153-169

Author(s):

Tari Julia Rahmah ◽

Herlina Helmy

Keyword(s):

Tax Evasion ◽

Repeated Measures ◽

External Factors ◽

Economic Approach ◽

Internal Factors ◽

Repeated Measures Anova ◽

Mixed Factorial Design ◽

Quasi Experimental ◽

Low Probability ◽

Evasion Behavior

This study aims to analyze the effect of probability to audit and Machiavellianism on tax evasion behavior. There are two approaches to explain the factors that influence taxpayer behavior on compliance and tax evasion, named the economic approach (external factors) and non-economic approach which is the socio-psychological approach (internal factors). This study used a quasi-experimental design with 2x2 mixed factorial design to test the effect of probability to audit (external factors) and machiavellianism (internal factors) on tax evasion behavior. The hypothesis in this study tested by using repeated measures ANOVA. The results of this study indicate that subjects in a low probability to audit condition tend to commit tax evasion. Also, the results of this study found that there is no influence between a high-machiavellian subject and a low-machiavellian subject on tax evasion behavior. Furthermore, the results of this study found that there is interaction between probability to audit and machiavellianism on tax evasion behavior.

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Teacher Turnover, Teacher Quality, and Student Achievement in DCPS

Educational Evaluation and Policy Analysis ◽

10.3102/0162373716663646 ◽

2016 ◽

Vol 39 (1) ◽

pp. 54-76 ◽

Cited By ~ 39

Author(s):

Melinda Adnot ◽

Thomas Dee ◽

Veronica Katz ◽

James Wyckoff

Keyword(s):

Student Achievement ◽

Public Schools ◽

Student Performance ◽

Teacher Turnover ◽

School Quality ◽

Poor Performance ◽

Negative Effects ◽

Policy Regime ◽

Positive Effects ◽

Quasi Experimental

In practice, teacher turnover appears to have negative effects on school quality as measured by student performance. However, some simulations suggest that turnover can instead have large positive effects under a policy regime in which low-performing teachers can be accurately identified and replaced with more effective teachers. This study examines this question by evaluating the effects of teacher turnover on student achievement under IMPACT, the unique performance-assessment and incentive system in the District of Columbia Public Schools (DCPS). Employing a quasi-experimental design based on data from the first years of IMPACT, we find that, on average, DCPS replaced teachers who left with teachers who increased student achievement by 0.08 standard deviation ( SD) in math. When we isolate the effects of lower-performing teachers who were induced to leave DCPS for poor performance, we find that student achievement improves by larger and statistically significant amounts (i.e., 0.14 SD in reading and 0.21 SD in math). In contrast, the effect of exits by teachers not sanctioned under IMPACT is typically negative but not statistically significant.

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Was the Turkish Financial Crisis in 2001 Caused by External or Internal Factors?

International Conference on Eurasian Economies 2013 ◽

10.36880/c04.00724 ◽

2013 ◽

Author(s):

Fatih Konak ◽

Hakan Turan

Keyword(s):

Financial Crisis ◽

Global Financial Crisis ◽

Current Account Deficit ◽

Banking System ◽

External Factors ◽

Negative Effects ◽

Internal Factors ◽

Crude Oil Prices ◽

Turkish Economy ◽

Seasonal Factors

There has been much discussion on the issue of whether financial crisis are caused by external factors or internal factors. This research has attempted to demonstrate what were the real reasons whether internal or external factors, behind the Turkish financial crisis in 2001. The crucial question that demands an answer is ‘which one of them overwhelmingly triggered the crisis. It was argued that before the crisis occurred, the Turkey economy had been affected by some unfavourable external shocks such as, rise in crude oil prices which increased the current account deficit; however, it can be seriously solved by employing correct finance technique that using long-term capital and direct investment instead of short-term capital. Therefore, external factors effects on the economy can be eliminated by right monetary policy, which means they were not the key factors. On the other hand, there were many internal factors behind the crisis such as fragile finance and banking system, ruling out dis-inflation negative effects and seasonal factors and so on. It could be advocated that these factors led the Turkish economy into uncertain situation and they had central part in the crisis because, when the last global financial crisis was occurred in 2008, although all unexpected external factors were soared, the Turkish economy was less affected, because the Turkish economy has been become more durable by solving the internal triggering factors.

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The Effects of COVID-19 on EFL Learners’ Anxiety at the University of Bisha

Arab World English Journal ◽

10.24093/awej/covid.16 ◽

2021 ◽

pp. 209-221

Author(s):

Ghazwan Mohammed Saeed Mohammed ◽

Badri Abdulhakim DM Mudhsh

Keyword(s):

External Factors ◽

Negative Effects ◽

Internal Factors ◽

Male And Female ◽

Efl Learners ◽

Learning And Teaching ◽

Learning Anxiety ◽

Significant Difference ◽

Two Factors ◽

The University

This study investigates the effects of COVID-19 on English as a foreign language (EFL) learners’ anxiety at the University of Bisha, Kingdom of Saudi Arabia. The differences between male and female learners and learners of the different study levels in terms of anxiety caused by COVID-19 were investigated. Moreover, the study sheds light on two factors which are the internal factors and external factors that increase learning anxiety during COVID-19 and the strategies used by the learners to decrease the negative effects of COVID-19 on learning anxiety. The data of the study were collected from 80 EFL learners (40 males and 40 females) at the University of Bisha. This study is considerable as it deals with something that is important in the learning and teaching processes these days. The study revealed that COVID-19 causes normal anxiety to the EFL learners at the University of Bisha. It was also revealed that there is no significant difference between the male and female learners in terms of anxiety caused by COVID-19 and external factors. There is a significant difference between them in terms of the internal factors and strategies used by the learners to decrease the negative effects of learning anxiety during COVID-19. Lastly, there was no significant difference between the learners of the different study levels in terms of anxiety, internal factors and external factors that increase negative learning anxiety and the strategies used by the learners to decrease the negative learning anxiety during COVID-19.

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Pedagogical pattern of running a course on secondary school students’ achievement in waves

International Journal of Evaluation and Research in Education (IJERE) ◽

10.11591/ijere.v10i1.20729 ◽

2021 ◽

Vol 10 (1) ◽

pp. 336

Author(s):

Nkwo Inyang Nkwo ◽

Margaret Ndidiamaka Anugwo ◽

J. O. Ugama

Keyword(s):

Secondary School ◽

Secondary School Students ◽

Poor Performance ◽

Control Group ◽

School Students ◽

Control Group Design ◽

Significant Interaction Effect ◽

Quasi Experimental ◽

Research Questions ◽

And Gender

<span>This study investigated the comparative effectiveness of pedagogical pattern of running a course and talk-chalk methods on senior secondary school students’ achievement in waves. It is triggered by reports of persistent students’ low achievement in physics contributed largely by students’ poor performance in waves-related items. It adopted the quasi-experimental pretest-posttest control group design. Three research questions and hypotheses guided the study. There were 216 students who participated in the study. Physics Achievement Test (PAT) containing 50 multiple-choice researcher-developed items were used as instrument for data collection. Mean and standard deviation were used to answer the research questions while ANCOVA was used to test the hypotheses at 0.05 level of significance. Results showed that: the pedagogical pattern of running a course method was superior method in fostering students’ achievement in waves; female students achieved higher than male students using pedagogical pattern of running a course strategy to teach waves; and there was no significant interaction effect of teaching methods and gender on students’ achievement in waves. From the findings, it was recommended that the pedagogical pattern of running a course strategy should be used in teaching physics in secondary school education system and in training of teachers.</span>

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Tworzenie i wykorzystanie potencjału nieuczciwych zachowań jako opcja strategiczna przedsiębiorstwa

Przedsiębiorczość - Edukacja ◽

10.24917/20833296.4.27 ◽

2008 ◽

Vol 4 ◽

pp. 281-287

Author(s):

Bogdan Rogoda

Keyword(s):

Insider Trading ◽

Tax Evasion ◽

Stock Exchange ◽

Tax Avoidance ◽

External Factors ◽

Internal Factors ◽

Foreign Countries ◽

Conscious Choice ◽

Unethical Activity ◽

Selection Of

Lack of ethics in business activities should not be treated as a result of coincidence or error,but more often than not as a conscious choice of entrepreneur. Observation of economic prac-tice shows, that part of firms is able to make an effort in order to inquire the possibility of doingthe dishonest activity. Dishonest activity, widely named shady business occurs in the formof: tax avoidance to the detriment of budget and other taxpayers (tax evasion), using of illegalinformation to the detriment of stock-exchange investors (insider trading), corruption to thedetriment of employers by depriving them of potential contracting parties (kickbacks), andprice-fixing, and bidrigging to the detriment of purchasers. The companys ability to avoid thelegal sanctions in consequence of unethical activity can be defined as potential of dishone-sty. Creation and utilization of this potential is conditioned by internal factors, such as: lowethical level of businessman, selection of dishonest collaborators, possession of legal knowledge and team of lawyers or unclear structure of property. The external factors favorable to dishonest behaviours include: setting the firms in foreign countries, lack of experience with the courtsand prosecutors, little repeatability of contacts with deceived customers, customers highlymotivated to conclude an agreement, dispersion and weakness of contracting parties.

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The Effects of COVID-19 on EFL Learners’ Anxiety at the University of Bisha

10.31235/osf.io/wxn36 ◽

2021 ◽

Author(s):

Ghazwan Mohammed Saeed Mohammed ◽

Badri Abdulhakim DM Mudhsh

Keyword(s):

External Factors ◽

Negative Effects ◽

Internal Factors ◽

Male And Female ◽

Efl Learners ◽

Learning And Teaching ◽

Learning Anxiety ◽

Significant Difference ◽

Two Factors ◽

The University

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The Effect of Inflation, Bank Indonesia Rate, Non Performing Financing, and Costs of Operating Expenses to Operating Revenues on Profitability of Sharia Commercial Banks in Indonesia

Journal of Economicate Studies ◽

10.32506/joes.v2i2.469 ◽

2018 ◽

Vol 2 (2) ◽

Author(s):

Toufan Aldian Syah ◽

Alfato Yusnar Kharismasyah

Keyword(s):

Economic Development ◽

Commercial Banks ◽

Banking Industry ◽

External Factors ◽

Muslim Country ◽

Negative Effects ◽

Internal Factors ◽

The World ◽

Test Correlation ◽

The Ideal

The Banking Industry has a very important role in economic development in a country. Indonesia, which is the largest Muslim country in the world, certainly has excellent prospects for the development of the Sharia Banking Industry in the future. Therefore, the development of Sharia banks has slowed in recent years and the profitability of Sharia banks is also still below the ideal value. This study aims to determine the internal factors and external factors that influence the profitability of Sharia Commercial Banks from January 2012 to August 2017. The variables used in this study are ROA, Inflation, NPF, and OEOR. The data used is the aggregate data of all Sharia Commercial Banks registered at Bank Indonesia. Measurement of Statistical Descriptions, F-test, t-test, Correlation Coefficient, Determination Coefficient and Multiple Linear Regression using IBM SPSS 21 software. The results showed that there were significant negative effects of the variable BI rate, NPF, and OEOR while the Inflation variable showed a negative but insignificant effect. Overall the above variables affect ROA by 87.7% while 12.3% is likely to be influenced by other factors.

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Levels of Music Played by Caucasian and Filipino Musicians with and without Conventional and Musicians’ Earplugs

Journal of the American Academy of Audiology ◽

10.3766/jaaa.17097 ◽

2019 ◽

Vol 30 (01) ◽

pp. 078-088

Author(s):

Vishakha Rawool ◽

Roraine Buñag

Keyword(s):

Hearing Loss ◽

Repeated Measures ◽

Dynamic Range ◽

Negative Impact ◽

Random Order ◽

Sound Level ◽

Repeated Measures Design ◽

Quasi Experimental ◽

And Gender ◽

Age Range

AbstractSome musicians may play the music louder while using earplugs thus reducing the effectiveness of the hearing protection offered by earplugs. In addition, the dynamic range (DR) of the music may be altered because of the use of earplugs with negative impact on perceived quality of music. There are some cultural differences in attitudes toward loudness, which may lead to differences in the loudness of music played by musicians from different cultures.To investigate the effect of the use of two different types of earplugs on the loudness and DR of music played by musicians of Caucasian and Filipino origins.Quasi-experimental repeated measures design.Thirty six musicians with normal hearing within the age range of 18–49 yr. Fifteen were of Caucasian (eight men and 7 women) origin and 21 were of the Filipino (nine men and 12 women) origin.All participants received a brief educational session, which included information on music-induced hearing loss, the benefit of using earplugs, and the correct procedures for inserting and removing earplugs. They played music in five different conditions (three min each): Trial 1 of conventional and musicians’ earplugs in random order, no earplug, and trial 2 of conventional and musicians’ earplugs in random order.Maximum, minimum, average (average sound level measured over the measurement period; LAVG), and peak levels were recorded using a dosimeter while playing music in each of the five conditions. The DR was derived by subtracting the minimum values from the maximum values. A different measure of the dynamic range 2 (DR2) was derived by subtracting the LAVG value from the peak value. Mixed analyses of variance (ANOVA) (Cultural origin and Gender as nonrepeated variables) was performed on LAVG, DR, and DR2.Based on the LAVG levels yielded by them, 42–61% of the musicians may be at risk for hearing loss. The mixed ANOVA revealed some main effects of culture and some significant interactions involving cultural origin, the plug conditions, type of earplugs, and trial number.Use of earplugs may vary the overall loudness of music, the DR, or the DR2 in some musicians depending on the type of earplugs and cultural origin, and the effect may change with practice.

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Faktor-Faktor yang Memengaruhi Belajar

Eduprof : Islamic Education Journal ◽

10.47453/eduprof.v2i2.38 ◽

2020 ◽

Vol 2 (2) ◽

pp. 162-186

Author(s):

Mohamad Samsudin

Keyword(s):

Family Environment ◽

Classroom Environment ◽

External Factors ◽

Learning Goals ◽

Learning Approach ◽

Learning Material ◽

Internal Factors ◽

Age And Gender ◽

Community Environment ◽

And Gender

Understanding the complexity of the factors that influence student learning is necessary for educator/teacher so that learning goals can be realized. In addition, the teacher can take appropriate action so that the learning process can be accomplished effectively and efficiently, understanding these factors can also help students succeed in learning. The factors that influence learning include internal, external, and learning approach. Internal factors are factors found in student which include factors: innate, intelligence, physical and psychological condition, emotional, age, and gender. External factors are factors that exist outside of student which include factors: family environment, classroom environment, and community environment. While the learning approach factors include factors: goal, learning method, media, time, motivation, exercises and tests, learning material, and learning resources. Abstrak Memahami kompleksitas faktor-faktor yang memengaruhi belajar siswa merupakan hal yang niscaya bagi pendidik/guru agar tujuan pembelajaran dapat terwujud. Di samping guru dapat mengambil tindakan yang tepat agar proses pembelajaran dapat berjalan secara efektif dan efisien, memahami faktor-faktor tersebut juga dapat membantu keberhasilan siswa dalam belajar. Hal-hal yang berpengaruh terhadap belajar meliputi faktor internal, eksternal, dan pendekatan belajar. Faktor internal adalah faktor yang terdapat pada diri siswa yang meliputi faktor: bawaan sejak lahir, inteligensi, kondisi fisik dan psikis, emosional, usia, dan jenis kelamin. Faktor eksternal adalah faktor yang terdapat di luar diri siswa yang meliputi faktor: lingkungan keluarga, lingkungan kelas, dan lingkungan masyarakat. Sedangkan faktor pendekatan belajar meliputi faktor: tujuan, metode belajar, media, waktu, motivasi, latihan dan ulangan, bahan pelajaran, dan sumber belajar.

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