scholarly journals PROFILE OF TAX COMPLIANCE RESEARCH IN INDONESIA

2021 ◽  
Vol 21 (2) ◽  
pp. 245
Author(s):  
Dewi Prastiwi
Keyword(s):  
Higher Education ◽  
Systematic Review ◽  
Income Tax ◽  
Science And Technology ◽  
Tax Compliance ◽  
Economic Crime ◽  
Research Technology ◽  
Research Findings ◽  
Statistical Results

<p><em>This study aims to present the profile of tax compliance studies in Indonesia between 2014 and 2019. The method used refers to the systematic review described by Tranfield et al., (2003) from 34 national journals sourced from the Sprott accreditation journal 2.3 and 4. Sprott (Science and Technology Index) is a portal that contains measurements of the performance of Science and Technology which includes the performance of researchers, writers, journal performance, and the performance of science and technology institutions in Indonesia developed by the Ministry of Research, Technology and Higher Education. The results show that: 1) tax compliance research is consistently studied every year; 2) the object of majority tax compliance research is central tax (income tax); 3) tax compliance research in Indonesia raises many issues of economic crime; 4) in an article many test variables that refer to various issues; 5) some articles have not presented theories in explaining the phenomenon or research findings; 6) the discussion in several articles only convey statistical results that have not been accompanied by further analysis</em><strong>.</strong></p>

scholarly journals Towards Enhanced Tax Compliance in Kenya

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
SAN LIO ◽  
JOHN MIRICHII
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Governance Structure ◽  
Tax Revenue ◽  
New Governance ◽  
Bottom Line ◽  
County Governments ◽  
Tax Returns ◽  
Research Findings ◽  
The Cost

Tax is the bottom line source of revenue for the world’s governments. Taxation is the only known realistic means of collecting resources to finance public expenditure. This study aims at unraveling efficient mechanisms to be employed in Kenya to enhance income tax compliance to boost tax revenue for the current and future governments. With the new governance structure of forty seven county governments in place following the promulgation of the new constitution 2010, this exercise is timely. The study will make use of both secondary and primary sources of data in eliciting the required information necessary for the research findings.  The sample size will be made up of twenty companies drawn from different sectors of the Kenyan economy operating within the Nairobi County.The Statistical Package for the Social Sciences (SPSS) version 20is used in the data analysis and presentation of findings.  The overall finding is that a tax system should be simple, withstraightforward rules for lay citizens to understand and at the same time guarantee that the cost of tax collection and administration is not higher than the actual tax revenue raised.The research findings lead to a conclusion that multiple rates of income tax, varied dates of making tax returns and a bulky legal tax framework make income tax compliance unforeseeable in Kenya.

scholarly journals Effective self-regulatory processes in higher education: research findings and future directions. A systematic review

2014 ◽  
Vol 41 (1) ◽  
pp. 139-158 ◽  
Author(s):  
Monique de Bruijn-Smolders ◽  
Caroline F. Timmers ◽  
Jason C.L. Gawke ◽  
Wouter Schoonman ◽  
Marise Ph. Born
Keyword(s):  
Higher Education ◽  
Systematic Review ◽  
Education Research ◽  
Higher Education Research ◽  
Future Directions ◽  
Regulatory Processes ◽  
Research Findings

scholarly journals Impact of H-Index Toward Citations Using Linear Regression on Science and Technology Index

2018 ◽  
pp. 237-246
Author(s):  
Dihin Muriyatmoko ◽  
Lalu Ganda Rady Putra
Keyword(s):  
Higher Education ◽  
Linear Regression ◽  
Science And Technology ◽  
Research Focus ◽  
H Index ◽  
Research Technology ◽  
A Value ◽  
The Government ◽  
The Impact ◽  
Test Result

Number of Journals in Indonesia is quite a lot and various disciplines. Until March 15, 2018, registered 50,889 online and print ISSN by Indonesian Institute of Science (LIPI). The government through Ministry of Research, Technology, and Higher Education of Republic Indonesia (Kemenristekdikti) set regulated on journal index, that is Science and Technology Index (SINTA) assigned to rank quality content and management divided by six categories called S1 to S6 which of the data is taken from Google Scholar and Scopus. This research applies S1 that these journals are accredited “A” by Kemenristekdikti and or index by Scopus. That’s data is shown ranking by sorted based on h-index and citations. S1 shown that journal which has highest h-index uncertain have highest citations too, even some have zeroes. That’s data on S1 become strange and awkward when compared with S2 to S6 because some value of h-index and citations S1 is lower than S2 to S6. This research focus to find how strong correlation or impact h-index toward citations using linear regression. The test result shows that value of Multiple R = 0.78 indicates the correlative is very close, a value of R Square = 0.61 indicates the impact of h-index toward citations achieve 61% and the rest 39% affected by others factor.

scholarly journals Challenges and Solutions for The Promotion of Medical Sciences Faculty Members in Iran: A Systematic Review

2021 ◽  
Author(s):  
Mahla Salajegheh ◽  
Somayeh Noori Hekmat ◽  
Maryam Macky
Keyword(s):  
Higher Education ◽  
Systematic Review ◽  
Faculty Member ◽  
Web Of Science ◽  
Faculty Members ◽  
Complex Nature ◽  
Social Activities ◽  
Medical Sciences ◽  
Educational Activities ◽  
Research Technology

Abstract Introduction: Faculty members play an important role in achieving the goals of higher education and take the responsibility of educating and disciplining students. This research aimed to investigate the challenges and concerns facing faculty member promotion regulations and provide appropriate solutions.Method: This study was a systematic review conducted by searching PubMed, Scopus, Eric, Web of Science, Cochrane, SID, Magiran, and Irandoc journals and databases with Persian and English keywords in the period from 2015 to 2020. Titles, abstracts, and full texts were screened and the data were extracted over two authors. Results: Thirteen articles were included. Challenges to promotion of faculty members were reviewed and grouped into five main categories: 1) the general regulations for the promotion of faculty members, 2) cultural, disciplinary, and social activities, 3) educational activities, 4) research-technology activities, and 5) scientific-executive activities. Conclusion: Despite several amendments to regulations for the promotion of faculty members, this process always encounters challenges due to the complex nature of its related tasks. This article provides tips to policymakers on regulations of promotion for educational activities.

E-Filing Implementation, Tax Compliance, and Technology Authority

2021 ◽  
Vol 6 (1) ◽  
pp. 23-36
Author(s):  
Resi Ariyasa Qadri ◽  
Emanuel Eko Darmawan
Keyword(s):  
Qualitative Research ◽  
Thematic Analysis ◽  
Rural Areas ◽  
Income Tax ◽  
Tax Compliance ◽  
Step Model ◽  
Compliance Level ◽  
Research Findings ◽  
Real Picture

The study explicates how the real picture of the implementation of E-Filing at the mezzo level is, how far E-Filing utilization influences the level of compliance of WP OP in KPP, and how wide the gap is between taxpayer’s technology authority and E-Filling implementation. The research employed the case study qualitative research framework using the five-step model. The data collected were gathered from interviews with four informants, the tax office’s internal documents, and observation at the office. Those data were analyzed using thematic analysis. The research findings indicate that individual taxpayers in rural areas in Indonesia are not technologically literate. Therefore, the implementation of an electronic income tax report program is mostly ineffective because most of the taxpayers are still submitting their income tax reports manually to the tax office. Nevertheless, The E-filing program is proven to increase the compliance level of the taxpayers. To increase the E-Filling literacy is to improve the technology authority of the taxpayers by holding more seminars on how to have out the E-Filling.

The (Mis)Uses of Race in Research on College Students: A Systematic Review

JCSCORE ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 5-41
Author(s):  
Marc P. Johnston-Guerrero
Keyword(s):  
Higher Education ◽  
College Students ◽  
Systematic Review ◽  
Content Analysis ◽  
Student Affairs ◽  
Educational Outcomes ◽  
Racial Groups ◽  
Higher Education Journals ◽  
Wide Range ◽  
Implicit And Explicit

Race has been one of the most controversial subjects studied by scholars across a wide range of disciplines as they debate whether races actually exist and whether race matters in determining life, social, and educational outcomes. Missing from the literature are investigations into various ways race gets applied in research, especially in higher education and student affairs. This review explores how scholars use race in their framing, operationalizing, and interpreting of research on college students. Through a systematic content analysis of three higher education journals over five years, this review elucidates scholars’ varied racial applications as well as potential implicit and explicit messages about race being sent by those applications and inconsistencies within articles. By better understanding how race is used in higher education and student affairs research, scholars can be more purposeful in their applications to reduce problematic messages about the essentialist nature of race and deficit framing of certain racial groups.

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

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