KEPATUHAN WAJIB PAJAK: KEADILAN DAN PENGETAHUAN PAJAK KPP MALANG SELATAN

2019 ◽  
Vol 5 (1) ◽  
pp. 18-30
Author(s):  
Sukma Perdana ◽  
Rosyid Arifin
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
The Public ◽  
Tax Education

The purpose of this study was to determine the effect of fairness and tax knowledge on compliance of individual taxpayers in Malang. The analytical method used in this study is multiple regression. Based on the results of the analysis found evidence that simultaneously or partially justice and tax knowledge affect the compliance of Individual Taxpayers in Malang. In order to improve taxpayer compliance, the KPP Pratama office in Malang provides taxation knowledge to the public through intensive, consistent and sustainable tax education. In addition, it is necessary to increase the quantity and quality of tax education counseling so that the public's tax knowledge increases and become more aware and compliant in carrying out their tax obligations. In addition, taxpayers to learn more and understand the regulations regarding taxation so that they can improve their compliance as taxpayers Keywords: Justice, tax knowledge and taxpayer compliance

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

2014 ◽  
Vol 1 (2) ◽  
pp. 49
Author(s):  
Winda Kurnia ◽  
Khomsiyah Khomsiyah ◽  
Sofie Sofie
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Time Pressure ◽  
Financial Statements ◽  
The Public ◽  
Public Accountant

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.<br /><br />

scholarly journals Eksternalitas Pertambangan Emas Rakyat di Kabupaten Buru Maluku

2014 ◽  
Vol 1 (1) ◽  
pp. 71-86
Author(s):  
Una Selvi Tuaputy ◽  
Eka Intan Kumala Putri ◽  
Zuzy Anna
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Local Governments ◽  
Public Perception ◽  
Gold Mining ◽  
Mining Activities ◽  
The Public ◽  
The Cost

Gold mining carried out in the Buru Regency, “Gunung Botak”, has been held since 2012. The mining regulations are governed by local governments. The aims of this research were: 1) to identify and estimate the cost of gold mining transactions, 2) to identify and estimate WTP WTP transaction costs and improve the quality of the environment, and 3) to know the public perception about the existence of the mine. 4) to identify the value of externalities of gold mining activities.of illegal gold mining activities  The methods analysis  used was statistical analysis approach, the analysis of changes in the analysis of willingness to pay (WTP) with CVM models, multiple regression analysis of linear logistic and multiple regression analysis. The results of this study were: 1) The entry fee to the mining was set by the local government in Kayeli plains known by the King (the head of Kayeli village). The entry fee for the male miners was Rp.750.000/ person per-three months, whereas it was Rp.500.000/ person per three months for women miners. 2) The desire to pay for the improvement of environmental quality was RP.430.000/ person/ month. 3) The public perception of the existence of gold mining was that 20 respondents chose the mining to close and 24 respondents chose the mining to open, 4) the value of exstenalities taken from gold mining activities was IDR.131.803.251.922.

scholarly journals Effects of Accountability, Knowledge and Ethicson the Quality of Auditor's Workin KAP South Jakarta

2021 ◽  
Vol 58 (1) ◽  
pp. 350-365
Author(s):  
Khairul Saleh L. Tobing Et al.
Keyword(s):  
Data Collection ◽  
Causal Relationship ◽  
Multiple Regression ◽  
Test Results ◽  
Public Accounting ◽  
Test Analysis ◽  
Accounting Firm ◽  
The Public ◽  
Positive Effect

This research aims to find  causal relationship variables at the Public Accounting Firm in South Jakarta. Sampling is done by Nonprobbility sampling with Purposive Sampling. In measuring the sample used the Slovin formula with a significant level of 5%. Data collection techniques were carried out with a questionnaire consisting of 125 respondents and the questionnaire used was 122 questionnaires in accordance to the results of the measurement of the Slovin formula. Questionnaire test results show all valid and reliable instruments, such as analysis of normality, linearity, multicollinearity, and heteroscedasticity test. Analysis of the data used is multiple regression, simultaneous t-test and f-test. The test results show Accountability, knowledge and ethics have a positive effect on the work auditors

Assessments of User Comments With “Alternative Views” as a Function of Media Trust

2020 ◽  
pp. 1-12
Author(s):  
Marlene Kunst
Keyword(s):  
Online Discussions ◽  
Future Research ◽  
Political Issues ◽  
Argument Quality ◽  
The Public ◽  
Mainstream Media ◽  
User Comments ◽  
Media Trust ◽  
Heuristic Information Processing

Abstract. Comments sections under news articles have become popular spaces for audience members to oppose the mainstream media’s perspective on political issues by expressing alternative views. This kind of challenge to mainstream discourses is a necessary element of proper deliberation. However, due to heuristic information processing and the public concern about disinformation online, readers of comments sections may be inherently skeptical about user comments that counter the views of mainstream media. Consequently, commenters with alternative views may participate in discussions from a position of disadvantage because their contributions are scrutinized particularly critically. Nevertheless, this effect has hitherto not been empirically established. To address this gap, a multifactorial, between-subjects experimental study ( N = 166) was conducted that investigated how participants assess the credibility and argument quality of media-dissonant user comments relative to media-congruent user comments. The findings revealed that media-dissonant user comments are, indeed, disadvantaged in online discussions, as they are assessed as less credible and more poorly argued than media-congruent user comments. Moreover, the findings showed that the higher the participants’ level of media trust, the worse the assessment of media-dissonant user comments relative to media-congruent user comments. Normative implications and avenues for future research are discussed.

Trust in the Police: Cross-country Comparisons

2012 ◽  
pp. 24-47
Author(s):  
V. Gimpelson ◽  
G. Monusova
Keyword(s):  
Public Opinion ◽  
Public Attitudes ◽  
Crime Rates ◽  
Authoritarian Regimes ◽  
Data Sets ◽  
The Public ◽  
Positive Attitudes ◽  
Cross Country ◽  
Police Activity

Using different cross-country data sets and simple econometric techniques we study public attitudes towards the police. More positive attitudes are more likely to emerge in the countries that have better functioning democratic institutions, less prone to corruption but enjoy more transparent and accountable police activity. This has a stronger impact on the public opinion (trust and attitudes) than objective crime rates or density of policemen. Citizens tend to trust more in those (policemen) with whom they share common values and can have some control over. The latter is a function of democracy. In authoritarian countries — “police states” — this tendency may not work directly. When we move from semi-authoritarian countries to openly authoritarian ones the trust in the police measured by surveys can also rise. As a result, the trust appears to be U-shaped along the quality of government axis. This phenomenon can be explained with two simple facts. First, publicly spread information concerning police activity in authoritarian countries is strongly controlled; second, the police itself is better controlled by authoritarian regimes which are afraid of dangerous (for them) erosion of this institution.

Video Profile Sebagai Media Penunjang Promosi Pada Sdk Penabur Gading Serpong

CCIT Journal ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 149-157
Author(s):  
Dewi Immaniar Desrianti ◽  
Giandari Maulani ◽  
Dana Krisdiana
Keyword(s):  
Marketing Strategy ◽  
Research Methods ◽  
Needs Analysis ◽  
Media Production ◽  
Promotional Effort ◽  
The Public ◽  
Adobe Photoshop ◽  
Support Information

The tight competition between schools in the era of globalization today, requires that the school Ivory Serpong Sower SDK to do the marketing strategy as attractive as possible, in order to enhance the new prospective learner interests as well as improve the quality of and professionalism in the management of the school. It is a promotional effort is used to market products or services to the public, so that they are more familiar with or know the product or service being marketed. Current media information and promotions that use the SDK Sower Ivory Serpong still be printed in the form of banners, brochures and more, so there are still many who have not yet learned about SDK Sower Gading Serpong. The purpose of this research is to inform and promote school SDK Sower Ivory Serpong. Based on a needs analysis is required of media promotion in the form of a video profile, to support information and promotion more attractive and effective by using the software Adobe Premier and Adobe Photoshop. Research methods used namely collecting data through observation, interviews and literature studies, Media Production and concept i.e. preproduction, production and postproduction. Through the design of Video media Profile of this SDK Sower Ivory Serpong can better known to many people and attracting parents to enroll his son in schools � SDK Sower Ivory Serpong

Assessing the quality of public health in the Russian Federation and Israel: Main problems and solutions

2020 ◽  
Vol 19 (4) ◽  
pp. 618-632
Author(s):  
A.S. Panchenko
Keyword(s):  
Public Health ◽  
Russian Federation ◽  
Population Based ◽  
The Public ◽  
Disability Adjusted Life ◽  
Problems And Solutions ◽  
The Russian Federation ◽  
Disability Adjusted Life Year ◽  
Practical Recommendations

Subject. The article addresses the public health in the Russian Federation and Israel. Objectives. The focus is on researching the state of public health in Russia and Israel, using the Global Burden of Disease (GBD) project methodology, identifying problem areas and searching for possible ways to improve the quality of health of the Russian population based on the experience of Israel. Methods. The study draws on the ideology of the GBD project, which is based on the Disability-Adjusted Life-Year (DALY) metric. Results. The paper reveals the main causes of DALY losses and important risk factors for cancer for Russia and Israel. The findings show that the total DALY losses for Russia exceed Israeli values. The same is true for cancer diseases. Conclusions. Activities in Israel aimed at improving the quality of public health, the effectiveness of which has been proven, can serve as practical recommendations for Russia. The method of analysis, using the ideology of the GBD project, can be used as a tool for quantitative and comparative assessment of the public health.

Sign in / Sign up

Export Citation Format

Share Document