scholarly journals MEASURING THE INFLUENCE OF TAX ADVERTISING AND SERVICES AS EXTERNAL FACTORS ON TAXPAYER COMPLIANCE

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Eko Retno Indriyarti ◽  
Michael Christian
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Quantitative Study ◽  
Analytical Tool ◽  
External Factors ◽  
Tax Revenue ◽  
Internal Factors ◽  
Stability Functions ◽  
The Social ◽  
Indirect Impact

<p><strong><em> ABSTRACT: </em></strong><em> </em><em>Amid the continuing increase in the number of taxpayers in Indonesia, it is </em><em>expected</em><em> that the amount of tax revenue for the state will continue to increase. The increase in the amount of revenue is aimed at optimizing tax functions, namely budgetary, distribution and stability functions. However, the success of this tax revenue is strongly influenced, one of which is the taxpayer compliance to fulfill its obligations. Apart from internal factors that come from individual taxpayers, external factors have an important role in shaping taxpayer compliance. Several studies still show different results on these external factors on their influence on Taxpayer Compliance. This study aims to explain and analyze the influence of tax and tax service advertisement socialization factors on taxpayer compliance in Jakarta. This research is a quantitative study using multiple regression analysis. The analytical tool used in this study is the Social Package for the Social Sciences (SPSS 25</em><em>.0</em><em>). The results of this study explain that taxpayer compliance is influenced by tax advertising socialization. In addition, the Taxpayer Compliance variable is also influenced by tax services. Simultaneously, tax </em><em>dissemination</em><em> and services also affect taxpayer compliance. With limitations on the specifications of the external factors used, this study also emphasizes the characteristics of taxpayers such as novice taxpayers, which is an interesting input to be carried out in subsequent studies. The level of tax knowledge for the group taxpayers will be closely related to the awareness of taxpayers in carrying out their obligations. This has an indirect impact on the level of compliance as a taxpayer.</em></p><p><strong><em> </em></strong></p><p><strong><em>Keywords: </em></strong><em> </em><em>T</em><em>axpayer compliance, advertising, services</em></p><p> </p><p><strong>ABSTRAK:</strong> Di tengah terus meningkatnya jumlah wajib pajak di Indonesia diharapkan dapat terus meningkatkan jumlah penerimaan pajak bagi negara. Peningkatan jumlah penerimaan ini bertujuan untuk mengoptimalkan fungsi-fungsi pajak yaitu fungsi <em>budgeter</em>, distribusi, dan stabilitas. Namun demikian keberhasilan penerimaan pajak ini sangat dipengaruhi salah satunya dari Kepatuhan Wajib Pajak untuk memenuhi kewajibannya. Selain faktor internal yang berasal dari individu wajib pajak, faktor eksternal memiliki peran penting dalam membentuk kepatuhan wajib pajak. Beberapa penelitian masih menunjukkan hasil yang berbeda pada faktor-faktor eksternal tersebut terhadap pengaruhnya pada Kepatuhan Wajib Pajak. Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh faktor sosialisasi iklan pajak dan layanan pajak terhadap Kepatuhan Wajib Pajak di Jakarta. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi berganda. Alat analisis yang digunakan pada penelitian ini yaitu <em>Social Package for the Social Sciences</em> (SPSS 25). Hasil penelitian ini menjelaskan bahwa Kepatuhan Wajib Pajak dipengaruhi oleh Sosialisasi iklan pajak. Selain itu, variabel Kepatuhan Wajib Pajak juga dipengaruhi oleh Layanan pajak. Secara simultan, Sosialisasi dan Layanan pajak turut mempengaruhi Kepatuhan Wajib Pajak. Dengan keterbatasan pada spesifikasi faktor eksternal yang digunakan, penelitian ini menekankan juga pada karakter-karakter wajib pajak seperti Wajib Pajak pemula menjadi salah satu masukan yang menarik untuk dilakukan pada penelitian berikutnya. Tingkat pengetahuan pajak bagi wajib pajak kelompok tersebut akan sangat berhubungan dengan kesadaran wajib pajak dalam menjalankan kewajibannya. Hal ini secara tidak langsung berdampak pada seberapa tinggi kepatuhan sebagai Wajib Pajak.</p><p><strong>Kata Kunci:</strong> kepatuhan wajib pajak, iklan, layanan</p>

Concluding Summary

2018 ◽  
Author(s):  
Carrie Figdor
Keyword(s):  
Social Sciences ◽  
External Factors ◽  
Cognitive Capacity ◽  
Human Cognition ◽  
Conceptual Foundation ◽  
The Social ◽  
New Research ◽  
Internal And External Factors ◽  
Conceptual Confusion

Chapter 10 provides a summary of the argument of the book. It elaborates some of the benefits of Literalism, such as less conceptual confusion and an expanded range of entities for research that might illuminate human cognition. It motivates distinguishing the questions of whether something has a cognitive capacity from whether it is intuitively like us. It provides a conceptual foundation for the social sciences appropriate for the increasing role of modeling in these sciences. It also promotes convergence in terms of the roles of internal and external factors in explaining both human and nonhuman behavior. Finally, it sketches some of the areas of new research that it supports, including group cognition and artificial intelligence.

scholarly journals Music to My Ears: A Material-semiotic Analysis of Fetal Heart Sounds in Midwifery Prenatal Care

2021 ◽  
pp. 016224392110051
Author(s):  
Annekatrin Skeide
Keyword(s):  
Social Sciences ◽  
Prenatal Care ◽  
Fetal Heart ◽  
Well Being ◽  
Analytical Tool ◽  
Semiotic Analysis ◽  
Parental Love ◽  
The Social ◽  
Care Practices ◽  
The Aesthetic

Unlike sonographic examinations, sonic fetal heartbeat monitoring has received relatively little attention from scholars in the social sciences. Using the case of fetal heartbeat monitoring as part of midwifery prenatal care in Germany, this contribution introduces music as an analytical tool for exploring the aesthetic dimensions of obstetrical surveillance practices. Based on ethnographic stories, three orchestrations are compared in which three different instruments help audiences to listen to what becomes fetal heartbeat music and to qualify fetal and pregnant lives in relation to each other. In the Doppler-based orchestration, audible heartbeat music is taken as a sign of a child in need of parental love and care cultivated to listen. The Pinard horn makes esoteric fetal music that can be appreciated by the midwife as a skilled instrumentalist alone and helps to enact a child hidden in the belly. The cardiotocograph brings about soothing music and a reassuring relationship with a child but also durable scripts of juridical beauty. This material-semiotic analysis amplifies how well-being is shaped in midwifery prenatal care practices.

scholarly journals Educating Engineers Under a Social Justice Perspective

2020 ◽  
Vol 10 (3) ◽  
pp. 82
Author(s):  
Patricia P. Jiménez ◽  
Jimena Pascual ◽  
Andrés Mejía
Keyword(s):  
Social Sciences ◽  
Social Justice ◽  
Factor Analysis ◽  
Quantitative Study ◽  
Two Dimensions ◽  
Public Welfare ◽  
Interdisciplinary Learning ◽  
The Social ◽  
Systems Simulation ◽  
Cultural Features

Although the need for an engineering education oriented to public welfare and social justice has been acknowledged for many years, the efforts to put it in practice seem insufficient and a culture of disengagement still appears dominant. The aim of this article is twofold: (1) to examine beliefs and motivations of university faculty towards the social responsibility of engineers, and (2) to develop pedagogical principles to deal with the culture of disengagement in engineering. A survey-based quantitative study was conducted among faculty from a university in Chile. A factor analysis revealed two dimensions of social justice in their conceptions, with significantly higher scores for the first one: environmental/ethical versus public/community. Additionally, faculty value less the humanities and social sciences than other non-technical topics in the curriculum. Results, for this university, confirm the prevailing cultural features reported elsewhere. Some guidelines to counteract the cultural pillars of disengagement are based on critical thinking, context-based learning or situated practice, and interdisciplinary learning. These are illustrated in a course on Systems Simulation.

Conceptual and Theoretical Foundations of Social Capital

2009 ◽  
pp. 18-42
Author(s):  
Ben Kei Daniel
Keyword(s):  
Social Sciences ◽  
Social Capital ◽  
Theoretical Framework ◽  
Analytical Tool ◽  
The Social ◽  
Scientific Legitimacy ◽  
Basic Understanding ◽  
Work Done ◽  
Conceptual Foundations ◽  
Theoretical Foundations

Social capital is a complex multifaceted and litigious theory, discussed in the Social Sciences and the Humanities. It is a theory increasingly researchers questioned its scientific legitimacy and yet paradoxically many other researchers continuously use it as a conceptual and theoretical framework to explain the structural and functional operations of communities. This Chapter discusses work done on the theory. It covers some of the theoretical controversy with a goal of aligning its conceptualization and distinguishing it from other types of capitals. The Chapter is organized first the basic theoretical and conceptual foundations of social capital are described. The aim is to present the reader with a basic understanding of what constitutes social capital, by opening discussion about various forms of capital(s)—as discussed in the disciplines of Economics and Sociology. Second, the Chapter discusses the origin of the theory as well as the work of key scholars who have contributed to the development of the theory. Furthermore, in order to identify the strengths and the weaknesses of the theory, the Chapter provides the reader with analysis of benefits and shortcomings of social capital both as a theoretical and analytical tool for studying communities.

scholarly journals KONVERSI LAHAN SAWAH DI SUBAK PETANGAN KECAMATAN DENPASAR UTARA

2019 ◽  
Vol 7 (1) ◽  
pp. 18
Author(s):  
I Gusti Jaya Wiraraja ◽  
Made - Antara ◽  
Ni Wayan Sri Astiti
Keyword(s):  
Cultural Values ◽  
Agricultural Land ◽  
External Factors ◽  
Agricultural Product ◽  
Land Conversion ◽  
Internal Factors ◽  
The Social ◽  
The Government ◽  
Internal And External Factors ◽  
Develop Program

ABSTRACT Agricultural land has an important role as a medium to increase the income, standard of living, and welfare of farmers within. This study aims to 1) analyze the factors that influence the motivation of farmers in converting paddy fields, 2) analyze the social and economic impacts of land conversion in Subak Petangan, North Denpasar District. This research was carried out in the Subak Petangan Denpasar Utara which was chosen using  census with a population of 40 farm owner. The main instruments used in the data collection is questionnaires. Data analysis techniques used are factor analysis method and quantitative qualitative analysis. The study showed that land conversion are affected by internal and external factors. Internal factors are formed by the number of family member, level of education, life necessities (Maslow's hierarchy of needs), income from agricultural product. External factors are formed by lifestyle indicators, interest of the younger generation for farming, access to land management, availability of water irrigation. The sosial impact of land conversion are hampered on irrigation channels, the emergence of conflicts between farmers and owners of settlements, deterioration of cultural values in Subak Petangan, North Denpasar District and the economy impact are decreases in food source. All parties including the government as well as the subak member should be able to control and develop program or regulation to repress the land conversion's rate. Sosialy and economically, land conversion in Subak Petangan generate bad impact on the environment and culture around Subak Petangan rice field area.

scholarly journals Crafting analytical tools to study institutional change

2010 ◽  
Vol 7 (3) ◽  
pp. 317-343 ◽  
Author(s):  
ELINOR OSTROM ◽  
XAVIER BASURTO
Keyword(s):  
Social Sciences ◽  
General Theory ◽  
Institutional Change ◽  
Analytical Tool ◽  
Theory Of Change ◽  
Processes Of Change ◽  
Mechanistic Analysis ◽  
The Social ◽  
Predictive Theory ◽  
Analytical Tools

Abstract:Most powerful analytical tools used in the social sciences are well suited for studying static situations. Static and mechanistic analysis, however, is not adequate to understand the changing world in which we live. In order to adequately address the most pressing social and environmental challenges looming ahead, we need to develop analytical tools for analyzing dynamic situations – particularly institutional change. In this paper, we develop an analytical tool to study institutional change, more specifically, the evolution of rules and norms. We believe that in order for such an analytical tool to be useful to develop a general theory of institutional change, it needs to enable the analyst to concisely record the processes of change in multiple specific settings so that lessons from such settings can eventually be integrated into a more general predictive theory of change.

scholarly journals Problematika Geng Motor di Kabupaten Kuningan dalam Prespektif Sosiologi Hukum

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Diding Rahmat
Keyword(s):  
Child Protection ◽  
Local Community ◽  
Freedom Of Expression ◽  
Age Factors ◽  
External Factors ◽  
Gang Members ◽  
Internal Factors ◽  
Preventive Actions ◽  
The Social ◽  
The Future

Brutality motorcycle gang is due to the social phenomenon of metamorphosis and development of information technology then is not filtered and not accommodated komferhensip about how pencegahanya action , it is the analysis that the majority of gang members are children that have motors and often commit crimes and violate social norms there . As a result of the brutal and unlawful actions that ultimately the future of motorcycle gang members tend to be aged under child protection laws they are still called the future of their children because they have to face a bleak life in bars and deprived of their freedom of expression , it is different with children outside bars detainees who have the freedom to express and execute education as befits a normal child his age . Factors behind them consists of internal factors and external factors , internal factors such as for some is not healthy mental attitude of a motorcycle gang members , disharmony in the family , an outlet disappointment , the economy needs a boost , aberrant learning process , lack of attention and affection as well as low levels of education among them while external factors , namely the need for law enforcement officers to always take preventive actions in handling cases motorcycle gangs and local community participation in order to swiftly carry out preventive.measures.as.well. Keywords: Problems , Gank , Motorcycle , Sociological

scholarly journals Aktualisasi Transgender di Kabupaten Jombang

2016 ◽  
Vol 1 (2) ◽  
pp. 203-242
Author(s):  
Wening Purbatin Palupi Soenjoto
Keyword(s):  
Social Environment ◽  
Social Action ◽  
Max Weber ◽  
External Factors ◽  
Qualitative Description ◽  
Internal Factors ◽  
The Social ◽  
Depth Interviews ◽  
Theory Of Social Action

Transgender phenomena in the community get a variety of reactions. Many cases have sprung up that need to be addressed. In this study focused on the opinions and forms of social action carried out by a student against transgender existence. To answer the researchers used the theory of social action, Max Weber. Snowball is a technique used to determine the informant with the help to the informant. This research was conducted by means of qualitative description and choose a location in the area of Jombang, East Java. Data collected by means of in-depth interviews were then analyzed inductively. Based on the results of the study, presented on the causes being a transgender. Researchers found a uniform answer as to the cause of both informants about being transgender subjectively. It can be seen that transgender is a person were has a biological disorder for example born with two genitals and some were caused by some external factors as the influence of the social environment. In addition there are internal factors that have an instinct that is different from the original gender.

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