scholarly journals PENGARUH PENERAPAN GOOD GOVERNANCE DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RESIKO SANKSI PAJAK SEBAGAI VARIABEL MODERATING (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Bekasi)

2017 ◽  
Vol 19 (2) ◽  
pp. 207
Author(s):  
Whereson Siringoringo
Keyword(s):  
Good Governance ◽  
Government Expenditure ◽  
The Other ◽  
Tax Revenue ◽  
Administration System ◽  
Whistle Blowing ◽  
Compliance Level ◽  
The Reformation ◽  
The One ◽  
The Individual

Reformasi birokrasi Direktorat Jendral Pajak melalui pelaksanaan Good Governance dan Whistle Blowing System dilaksanakan untuk mampu meningkatkan kepatuhan wajib pajak, serta Resiko Sanksi Pajak dapat menjadi variabel moderating yang akan memperkuat pengaruh tersebut. Responden dalam penelitian ini adalah Wajib Pajak Orang Pribadi di Bekasi. Penelitian ini menyimpulkan bahwa pelaksanaan Good Governance tidak berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak orang pribadi (t hitung 1,140< t tabel 1,96), pelaksanaan Whistle Blowing System mempunyai pengaruh positif signifikan terhadap peningkatan kepatuhan wajib pajak (t hitung 2,746 > t tabel 1,96). Resiko Sanksi Pajak sebagai variabel moderasi, memperkuatpengaruhGood Governance terhadap kepatuhan wajib pajak (t hitung 6,646> t tabel 1,96), Resiko sanksi pajak sebagai variabel moderasi, juga memperkuat pengaruhWhistle Blowing System terhadap kepatuhan wajib pajak (t hitung 6,646 > t tabel1,96).Tax revenue is the greatest source in financing government expenditure as stated in the APBN, the inefficiency in taxation administration system, however, can be predicted as an influence to the low Tax payer compliance as portrayed in the low of tax ratio. The one enabling factor to improve the system is through the reformation by Tax General Directorate by the implementation of Good Governance and Whistle Blowing System, where itwillaffect the improvement of tax payer compliance,Risk of Tax Sanction as the moderating variable as it is assumed willstrengthen that affects. The main respondent of this research is the individual taxpayer in Bekasi.This research conclude that, implementation of the Good Governance has no significant affect on the compliance level of individual taxpayer (t count 1.140 < t table 1.96), the Whistle blowing System, on the other hand, has significant affect on the compliance level (t count 2.746 > t table 1.96), Risk of Tax Sanction as Moderating Variable strengthen the affect between good governance and compliance level (t count 6.646 > t table 1.96) and also strengthen the affect between Whistle Blowing System and compliance level (t count 6.646 > t table 1.96) .

Whither the people in the ASEAN Community?

2020 ◽  
Vol 10 (3) ◽  
pp. 43-57
Author(s):  
See Seng Tan
Keyword(s):  
Southeast Asia ◽  
Political Ideology ◽  
Management Development ◽  
The Other ◽  
Asean Member ◽  
Derechos Humanos ◽  
The People ◽  
Droits Humains ◽  
The One ◽  
The Individual

Abstract: The longstanding effort to develop a people-based regionalism in Southeast Asia has been shaped by an inherent tension between the liberal inclination to privilege the individual and the community under formation, on the one hand, and the realist insistence on the primacy of the state, on the other. This article explores the conditions and constraints affecting ASEAN’s progress in remaking Southeast Asia into a people-focused and caring community in three areas: disaster management, development, and democratization (understood here as human rights). Arguably, the persistent gap in Southeast Asia between aspiration and expectation is determined less by political ideology than by the pragmatic responses of ASEAN member states to the forces of nationalism and protectionism, as well as their respective sense of local and regional responsibility.Resumen: El esfuerzo histórico para desarrollar un regionalismo basado en las personas del sudeste de Asia ha estado marcado por una tensión fundamental entre la inclinación liberal de privilegiar el individuo y la comunidad y la insistencia realista sobre la primacía del estado. Este artículo explora las condiciones y limitaciones que afectan el progreso de la ASEAN en la reestructuración de Asia sudoriental en una comunidad centrada en el cuidado de las personas en: gestión de desastres, desarrollo y democratización (i.e., derechos humanos). La brecha persistente en el sudeste asiático entre la aspiración y la expectativa está determinada por las respuestas pragmáticas de los miembros de la ASEAN sometidos a las fuerzas del nacionalismo y proteccionismo, así como su respectivo sentido de responsabilidad local y regional.Résumé: L’effort historique pour développer un régionalisme fondé sur les peuples en Asie du Sud-Est a été marqué par une tension fondamentale entre l’inclination libérale qui privilégie, d’une part, l’individu et la communauté et, d’autre part, l’insistance réaliste sur la primauté de l’État. Cet article explore les conditions et les contraintes qui nuisent aux progrès de l’ANASE dans le cadre d’une refonte de l’Asie du Sud-Est en une communauté centrée et attentive aux peuples dans trois domaines : la gestion des désastres, le développement et la démocratisation (en référence aux droits humains). Le fossé persistant en Asie du Sud-Est entre les aspirations et les attentes est vraisemblablement moins déterminé par l’idéologie politique que par les réponses pragmatiques des États membres de l’ANASE soumis aux forces du nationalisme et du protectionnisme ainsi que par leur sens respectif de la responsabilité locale et régionale.

Ummah’s Rights or Human Rights? Universalism, Individualism, and Islamic Ethics in the Twenty-first Century

2010 ◽  
Vol 27 (3) ◽  
pp. 1-23 ◽  
Author(s):  
Marie-Luisa Frick
Keyword(s):  
Human Rights ◽  
First Century ◽  
The Other ◽  
Moral Code ◽  
Bill Of Rights ◽  
Islamic Ethics ◽  
Specific Content ◽  
Societal Needs ◽  
The One ◽  
The Individual

Against the background of the trend of Islamizing human rights on the one hand, as well as increasing skepticism about the compatibility of Islam and human rights on the other, I intend to analyze the potential of Islamic ethics to meet the requirements for vitalizing the idea of human rights. I will argue that the compatibility of Islam and human rights cannot be determined merely on the basis of comparing the specific content of the Islamic moral code(s) with the rights stipulated in the International Bill of Rights, but by scanning (different conceptions of) Islamic ethics for the two indispensable formal prerequisites of any human rights conception: the principle of universalism (i.e., normative equality) and individualism (i.e., the individual enjoyment of rights). In contrast to many contemporary (political) attempts to reconcile Islam and human rights due to urgent (global) societal needs, this contribution is solely committed to philosophical reasoning. Its guiding questions are “What are the conditions for deriving both universalism and individualism from Islamic ethics?” and “What axiological axioms have to be faded out or reorganized hierarchically in return?”

Laughter on the Fringes

2019 ◽  
Author(s):  
Anna Peterson
Keyword(s):  
The Other ◽  
Literary Canon ◽  
Autobiographical Writing ◽  
Treasure Trove ◽  
Old Comedy ◽  
Other Hand ◽  
Aggressive Humor ◽  
The One ◽  
The Individual ◽  
The Impact

This book examines the impact that Athenian Old Comedy had on Greek writers of the Imperial era. It is generally acknowledged that Imperial-era Greeks responded to Athenian Old Comedy in one of two ways: either as a treasure trove of Atticisms, or as a genre defined by and repudiated for its aggressive humor. Worthy of further consideration, however, is how both approaches, and particularly the latter one that relegated Old Comedy to the fringes of the literary canon, led authors to engage with the ironic and self-reflexive humor of Aristophanes, Eupolis, and Cratinus. Authors ranging from serious moralizers (Plutarch and Aelius Aristides) to comic writers in their own right (Lucian, Alciphron), to other figures not often associated with Old Comedy (Libanius) adopted aspects of the genre to negotiate power struggles, facilitate literary and sophistic rivalries, and provide a model for autobiographical writing. To varying degrees, these writers wove recognizable features of the genre (e.g., the parabasis, its agonistic language, the stage biographies of the individual poets) into their writings. The image of Old Comedy that emerges from this time is that of a genre in transition. It was, on the one hand, with the exception of Aristophanes’s extant plays, on the verge of being almost completely lost; on the other hand, its reputation and several of its most characteristic elements were being renegotiated and reinvented.

Intra-individual variation in adults and children: measuring and conceptualizing individual dialect–standard repertoires

2021 ◽  
Vol 7 (s2) ◽  
Author(s):  
Irmtraud Kaiser ◽  
Andrea Ender
Keyword(s):  
Language Acquisition ◽  
Individual Variation ◽  
The Other ◽  
Standard Language ◽  
Methodological Choices ◽  
Standard Spectrum ◽  
Speech Data ◽  
Adults And Children ◽  
The One ◽  
The Individual

Abstract This paper explores intra-individual variation as a manifestation of language-internal multilingualism in the Central-Bavarian Austrian context. Based on speech data from children and adults in different contexts, we discuss different methods of measuring and analyzing inter-situational variation along the dialect and standard language spectrum. By contrasting measures of dialectality, on the one hand, and proportions of turns in dialect, standard language or intermediate/mixed forms on the other, we gain complementary insights not only into the individual dialect-standard repertoires but also into the consequences of different methodological choices. The results indicate that intra-individual variation is ubiquitous in adults and children and that individual repertoires need to be taken into account from the beginning of the language acquisition process. We suggest that while intra-individual variation can be attested through the use of various methods, the revealed level of granularity and the conclusions that can be drawn as to the individual repertoires on the dialect-standard spectrum largely depend on the measures used and their inherent assumptions and intrinsically necessary categorizations.

The Reformation of the Sixteenth Century in Renaissance Italy

1981 ◽  
Vol 17 ◽  
pp. 149-166 ◽  
Author(s):  
Philip M. J. McNair
Keyword(s):  
Sixteenth Century ◽  
The Other ◽  
Protestant Reformation ◽  
Modern World ◽  
The Reformation ◽  
Giordano Bruno ◽  
The Subject ◽  
Renaissance Italy ◽  
The One

Between the execution of Gerolamo Savonarola at Florence in May 1498 and the execution of Giordano Bruno at Rome in February 1600, western Christendom was convulsed by the protestant reformation, and the subject of this paper is the effect that that revolution had on the Italy that nourished and martyred those two unique yet representative men: unique in the power and complexity of their personalities, representative because the one sums up the medieval world with all its strengths and weaknesses while the other heralds the questing and questioning modern world in which we live.

Emerson's Atom and the Matter of Suffering

2009 ◽  
Vol 64 (1) ◽  
pp. 16-47
Author(s):  
Mark Noble
Keyword(s):  
Field Theory ◽  
Natural History ◽  
Classical Field Theory ◽  
Classical Field ◽  
The Other ◽  
History Of ◽  
The One ◽  
The Individual ◽  
Solid Bodies ◽  
Lines Of Force

This essay argues that Ralph Waldo Emerson's interest in the cutting-edge science of his generation helps to shape his understanding of persons as fluid expressions of power rather than solid bodies. In his 1872 "Natural History of Intellect," Emerson correlates the constitution of the individual mind with the tenets of Michael Faraday's classical field theory. For Faraday, experimenting with electromagnetism reveals that the atom is a node or point on a network, and that all matter is really the arrangement of energetic lines of force. This atomic model offers Emerson a technology for envisioning a materialized subjectivity that both unravels personal identity and grants access to impersonal power. On the one hand, adopting Faraday's field theory resonates with many of the affirmative philosophical and ethical claims central to Emerson's early essays. On the other hand, however, distributing the properties of Faraday's atoms onto the properties of the person also entails moments in which materialized subjects encounter their own partiality, limitation, and suffering. I suggest that Emerson represents these aspects of experience in terms that are deliberately discrepant from his conception of universal power. He presumes that if every experience boils down to the same lines of force, then the particular can be trivialized with respect to the general. As a consequence, Emerson must insulate his philosophical assertions from contamination by our most poignant experiences of limitation. The essay concludes by distinguishing Emersonian "Necessity" from Friedrich Nietzsche's similar conception of amor fati, which routes the affirmation of fate directly through suffering.

scholarly journals Territoriality Beyond the State: The EU’s Territorial Claims and the Search for Their Legitimacy

2021 ◽  
Vol 22 (4) ◽  
pp. 650-672
Author(s):  
Josef Weinzierl
Keyword(s):  
The State ◽  
Political Community ◽  
The Other ◽  
Main Question ◽  
Eu Law ◽  
European Level ◽  
Territorial Claims ◽  
The One ◽  
The Individual ◽  
The Eu

AbstractQuite a few recent ECJ judgments touch on various elements of territorial rule. Thereby, they raise the profile of the main question this Article asks: Which territorial claims does the EU make? To provide an answer, the present Article discusses and categorizes the individual elements of territoriality in the EU’s architecture. The influence of EU law on national territorial rule on the one hand and the emergence of territorial governance elements at the European level on the other provide the main pillars of the inquiry. Once combined, these features not only help to improve our understanding of the EU’s distinctly supranational conception of territoriality. What is more, the discussion raises several important legitimacy questions. As a consequence, the Article calls for the development of a theoretical model to evaluate and justify territoriality in a political community beyond the state.

Reformation and Judaism

2020 ◽  
Vol 1 (2) ◽  
pp. 20-30
Author(s):  
Gerbern S. Oegema
Keyword(s):  
Old Testament ◽  
Martin Luther ◽  
The Other ◽  
Christian Zionism ◽  
The Holocaust ◽  
The Reformation ◽  
Ambivalent Relationship ◽  
The One ◽  
State Of Israel ◽  
Initial Focus

The topic of this paper is the complex and ambivalent relationship between the Reformed Churches and Judaism, moving from a kind of Philo-Semitism to Christian Zionism and support for the State of Israel on the one hand, to missionary movements among Jews to anti-Judaism, and the contribution to the horrors of the Holocaust on the other hand. In between the two extremes stands the respect for the Old Testament and the neglect of the Apocrypha and other early Jewish writings. The initial focus of this article will be on what Martin Luther and Jean Calvin wrote about Judaism at the beginning of the Reformation over 500 years ago. Secondly, the article will deal with the influence of mission activity toward Jews and the emergence of Liberal Judaism as both scholarship and theology in the nineteenth and first half of the twentieth centuries. Lastly, the article will address the question of how the Holocaust and subsequent Jewish-Christian dialogue have changed the course of this relationship.

scholarly journals Content and stylistic peculiarities of non-canonical Orthodox Internet Sermon in modern Russia

2019 ◽  
Vol 17 (3) ◽  
pp. 83-96
Author(s):  
Konstantin S. Sharov
Keyword(s):  
Social Groups ◽  
Digital Age ◽  
The Other ◽  
The Internet ◽  
Internet Users ◽  
The Social ◽  
The One ◽  
The Individual ◽  
Goals And Objectives ◽  
Technical Professions

The paper is concerned with a study of the changing content and style of non-canonical Christian religious preaching in the digital age. Special attention is paid to the analysis of modern rhetoric Christian preachers practice in their Internet channels, forums and blogs. It is shown that the content of the Internet sermon is largely determined by the Internet users themselves and the topics of their appeals. The fundamental characteristics of the content of the Internet sermon are: 1) focus on the individual, their private goals and objectives, not just on theological problems; 2) rethinking the phenomenon of the neighbour; 3) a shift from the Hesychast tradition of preaching the importance of inner spiritual concentration to the preaching of religious interactivity. The observed stylistic features of the digital preaching can be summarised as follows: 1) moving away from simple answers to the rhetoric of new questions addressed to the audience; 2) empathy, co-participation with a person in his/her life conflicts and experiences; 3) desire to share religious information, not to impose it; 4) resorting to various rhetorical techniques to reach different audiences; 5) a tendency to use slang, sometimes even irrespective of the audience’s language preferences and expectations. It should be pointed out that the Orthodox Internet sermon in the Russian Internet space has a dual and contradictory nature. On the one hand, this phenomenon can be regarded as positive for the Orthodox preaching in general, since it is a means of spreading Christian ideas in the social groups that do not constitute a core of parishioners of Orthodox churches, for example, schoolchildren, students, representatives of technical professions, etc. On the other hand, the effectiveness of such preaching is still unclear. Lack of reliable statistics as well as the results of the survey related to the Orthodox Internet preaching gives us no opportunity to judge about effectiveness or ineffectiveness of the phenomenon at this stage of its development.

scholarly journals The Quranic Treatment of Extremism

2021 ◽  
Vol 17 (01) ◽  
pp. 41-74
Author(s):  
Ahmed Abdellah Ahmed Alhossany
Keyword(s):  
The Other ◽  
Other Hand ◽  
Holy Quran ◽  
The Holy Quran ◽  
The One ◽  
The Individual

This study deals with the Quranic treatment of extremism in terms of extremisms concept and semantics, types, causes, images,  and the Quranic approach in its treatment, and we try to link the Muslim to the Quran approach in the treatment of extremism as a problem which the individual and the old and new society suffer; Because extremism can be transformed from mere idea to apparent behavior while demonstrating that extremism in fact transcends the rules of law and divine orders, it is excessive in the commitment to religion on the one hand or negligence in adhering to it, on the other hand, it is not always concerned with bringing the matter but also enters into relinquishing. In addition to the need to be warned that extremism is a method of religiosity and not religion itself, and Islam with its centrist approach rejects such practices and seeks to address them through the curriculum of the Holy Quran

Sign in / Sign up

Export Citation Format

Share Document