Electronic Revenue Collection System for Improving Local Government Authorities Revenue in Tanzania: A Case of Moshi Municipal Council, Kilimanjaro Region

The aim of the study was to evaluate whether electronic revenue collection systems improves Municipal revenues. The study specifically aimed to determine the effective sources of revenues; to compare the revenue collection before and after the introduction of electronic revenues collection system; and to analyze the challenges encountered with the use of electronic revenue collection system. A descriptive research design was adopted in conducting the study. The study sample was 79 respondents whereby simple random sampling was employed. Data were collected using questionnaires to provide quantitative data. Data was analyzed using descriptive statistics and Pearson correlation coefficient. The findings revealed that the major sources of revenues to Municipal Council are Guest house/hotel levy, Land rent fees, Markets fees, Intoxicating liquor licenses, Abattoirs charges, Revenue from agricultural and forestry products and Meat inspection charges. The study finding revealed that electronic revenue collection system improves Municipal revenue collection in the financial year 2015/2016 compare to that of 2014/2015 revenues. The major challenges encountered the e-payment is access to internet and lack of civic education to revenues payers on the use of online payments. The study concludes that online revenue collection system gives accurate revenue computations to a very great extent and the revenue payers is satisfied with the electronic revenues collection service which assured no queuew is experienced on revenue due dates. The study recommends to the Municipal officials that it‘s high time for Moshi Municipal Council to put much efforts to encourage revenue payers to adopt electronic revenue collection system as the findings shows it has reduced queuing and increased revenue. Also civic education should be provided to other revenue payers who did not registered in order to be aware and help the Municipal to improve their revenues collection status.

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Electronic Revenue Collection System for Improving Local Government Authorities Revenue in Tanzania: A Case of Moshi Municipal Council, Kilimanjaro Region

10.47363/jmm/2020(3)126 ◽

2021 ◽

pp. 1-6

Author(s):

John R. Kweka ◽

◽

Rashid A. Chikoyo ◽

Keyword(s):

Civic Education ◽

Pearson Correlation ◽

Study Finding ◽

Simple Random Sampling ◽

Due Dates ◽

Collection System ◽

Land Rent ◽

Municipal Council ◽

Revenue Collection ◽

Before And After

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Improving Student Creativity Activeness And Implementation Approach In Cbsa On Civics Lesson Grade Ii Sd Negeri 39 Lengayang Gompong.Kec Markets Academic Year 2016/2017

Jurnal Ilmiah Pendidikan Scholastic ◽

10.36057/jips.v1i2.251 ◽

2018 ◽

Vol 1 (2) ◽

pp. 89-96

Author(s):

Darleli Darleli

Keyword(s):

Civic Education ◽

Evaluation Study ◽

Class Action ◽

Peer Tutors ◽

Implementation Approach ◽

Before And After ◽

Study Population ◽

Grade Ii ◽

The Subject ◽

Academic Year

The purpose of this study is to prove that the use of the environment around the school can improve students' understanding of the subject Civic Education in Elementary School student 39 Class II Gompong Market. This study uses a class action approach. The study population was taken of all students in grade II , the data collection techniques used artificial teacher learning achievement test. Actions performed a total of two cycles. Data analysis techniques used analysis of the percentage of change in the results of the evaluation study before and after tutoring services with peer tutors. Thus there is an increase in students' mastery of the first cycle and the second cycle. Based on the above, it can be made a conclusion as follows: " Improving Student Creativity activeness And Implementation Approach In CBSA On Civics Lesson Grade II SD Negeri 39 Lengayang Gompong.Kec Markets Academic Year 2016/2017 " .

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HOLY QURAN RECITATION OF SURAH AL-MULK AND AL-HASYR ON DECREASING ANXIETY IN MEDICAL STUDENTS

International Journal of Islamic Medicine ◽

10.37275/ijim.v2i1.16 ◽

2021 ◽

Vol 2 (1) ◽

pp. 7-14

Author(s):

Kaima Ishmata ◽

Indri Seta Septadina ◽

Bintang Arryotantri

Keyword(s):

Medical Students ◽

Sampling Technique ◽

Simple Random Sampling ◽

Complementary Therapy ◽

Wilcoxon Test ◽

Primary Data ◽

Beck Anxiety Inventory ◽

Cross Sectional ◽

Before And After ◽

Quasi Experimental

Anxiety is a feeling of discomfort, worry about something unclear and accompanied by autonomic symptoms. Murottal Al-Quran therapy is a complementary therapy with the most widely used Al-Qur'an media. This study aims to analyze the effect of the murottal Al-Qur'an Surah Al-Mulk and Al-Hasyr on the anxiety of medical students of Universitas Sriwijaya. This research is a quasi-experimental study with a cross-sectional approach with one group pre-post test design which was conducted from July to December 2020 at homes through Zoom meeting application. Sampling using simple random sampling technique. Data in the form of primary data using the Beck Anxiety Inventory (BAI) questionnaire.Primary data were collected using the Beck Anxiety Inventory (BAI) questionnaire before and after receiving the Murottal Al-Qur'an Surah Al-Mulk and Al-Hasyr for 7 consecutive days. The Shapiro-Wilk normality test was performed on the data, then analyzed with Paired t-test or Wilcoxon test using SPSS device. The Wilcoxon test results showed significant results of murottal Al-Qur'an Surah Al-Mulk and Al-Hasyr on anxiety (p = 0.000) in medical students. There is an effect of murottal Al-Qur’an surah Al-Mulk and Al-Hasyr on anxiety among medical students of Universitas Sriwijaya.

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The Influence of Tax Education on Obeying Tax Liability: A Statistical Methods and Results

Journal of Economics Management and Trade ◽

10.9734/jemt/2020/v26i730273 ◽

2020 ◽

pp. 38-52

Author(s):

Tizazu Toma Shamana ◽

Woldeselassie Azige Alito

Keyword(s):

Direct Cost ◽

Income Tax ◽

Tax Compliance ◽

Value Added ◽

Simple Random Sampling ◽

Survey Study ◽

Before And After ◽

Tax Education ◽

Business Income ◽

Wolaita Sodo

Backgrounds: In Ethiopia, taxpayers are categorized as small, medium or large depending on their business turnover or levels of income. Irrespective of one's category, taxpayers in Ethiopia, particularly Wolaita Sodo town are required to comply with VAT, TOT, Income Tax, Withholding Taxes and Customs duties in equal measure. Taxpayers will readily accept any new system introduced if they have ample knowledge to understand the system. Thus, education programs organized by custom and duty authority or public education institutions are required to enhance taxpayers' ability to understand the importance of tax on country's economic development and to increase their confidence in fulfilling their responsibilities as taxpayers. By considering the above issues, the researcher interested to investigate the influence of tax education on tax compliance attitude of taxpayers by conducting an experiment on the taxpayer in Wolaita Sodo town. The general objective of the study was to investigate the influence of tax education on tax compliance in Wolaita Sodo town. Methods: The target population for the survey study was actual taxpayers who are subject for business income tax. Only unincorporated business taxpayers in Wolaiata Sodo town are used as participants in the survey study. The target total population is 11,278 business income taxpayers as of July 2017 which is categorized under A, B and C. Only 160 taxpayers were selected by using simple random sampling from Wolaiata Sodo town. Questions regarding employment income, business income, turn over tax, and excise and value-added taxes are asked. Respondents are also asked to state whether the direct cost of producing the income, such as the direct cost of manufacturing, purchasing and selling costs shall be deductible from gross income in calculating taxable business income. Before and after the experiment (tax education) respondents were asked to check whether they know basic taxation rules. And their marks scored for the 7 basic questions after and before tax education out of 50 marks are recorded. Results: Majority of the respondents after attending the tax course scored high value regarding the tax knowledge. There is a great difference between the tax compliance attitude of these respondents before and after attending the tax course. Before attending the tax course, majority of respondents showed the plan of not complying with tax laws. But after attending the tax course, the majority of the respondents proves the identification of taxable and non-taxable income types. Generally, it resulted that the tax knowledge of respondents is improved after attending the tax course.

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Project Implementation Factors and Performance of Jua-kali Empowerment Programmes in Nairobi, Kenya

European Journal of Marketing and Economics ◽

10.26417/ejme-2019.v2i1-64 ◽

2019 ◽

Vol 2 (1) ◽

pp. 54

Author(s):

Nicasio Gicovi Njue ◽

Angeline Sabina Mulwa ◽

Dorothy Ndunge Kyalo

Keyword(s):

Regression Analysis ◽

Pearson Correlation ◽

Simple Random Sampling ◽

Theory Of Constraints ◽

Project Implementation ◽

Entrepreneurship Training ◽

Theory Of Organization ◽

And Performance ◽

Survey Designs ◽

Implementation Factors

The purpose of the study was to examine how project implementation factors (provision of work-space facility, entrepreneurship training and promotion of products) influence the performance of Jua-kali Empowerment Programmes (JEP) in Nairobi County, Kenya. The study was rooted upon theory of constraints and system theory of organization. Both descriptive and correlational survey designs were used in executing the research inquiry. The targeted population was 327 beneficiaries of the JEP in Nairobi County. Using Krejcie and Morgan formula, a sample of 181 beneficiaries was selected. Both simple random sampling and purposive sampling were used to choose the sample elements. Data was gathered using structured questionnaires and informant interview guide. Descriptive statistics like percentages, arithmetic mean and standard deviation as well as inferential statistics regression analysis was used in data analysis. Pearson correlation analysis was used to test relationship between variables and regression analysis was applied in predicting the research model. The reliability of questionnaires was ascertained by Cronbach Alpha Coefficient of reliability (at 0.6668). Fisher (F) tested the research hypothesis at α=0.05 whereby, R= 0.563, R2= 0.317, F (1,145) =5.192 at P=0.000-0.05. Therefore, the null hypothesis was rejected as there was enough evidence to conclude that project implementation factors have significant influence on the performance of Jua-kali Empowerment Programmes. Hence recommendations were made to the implementors of Jua-kali empowerment programmes to ensure that the programmes are not only need based but also implemented in an integrated and coordinated approaches for effective realization of projected deliverables.

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The Influence of Emotional Intelligence on the Students' Achievement of Pancasila and Civic Education at SMA Negeri 5 Yogyakarta

Journal of Education and Practice ◽

10.47941/jep.500 ◽

2020 ◽

Vol 4 (4) ◽

pp. 43

Author(s):

Heri Kurnia ◽

Joko Wahono

Keyword(s):

Emotional Intelligence ◽

Civic Education ◽

Sampling Technique ◽

Simple Random Sampling ◽

Report Cards ◽

Learning Achievement ◽

Determination Coefficient ◽

The Face ◽

Simple Regression Analysis ◽

Quantitative Descriptive

Purpose: This study determines the influence of emotional intelligence on the students' achievement of Pancasila and Civic Education (PPKn) at SMA Negeri 5 Yogyakarta in the 2019/2020 academic year.Methodology: The study uses a quantitative descriptive approach with both quantitative and qualitative data, specifically learning achievement and emotional intelligence. It was conducted at SMA Negeri 5 Yogyakarta in March 2020 using 720 respondents. Additionally, X, XI, and XII had 8 classes each, totaling 24 classes, where a sample of 30 students was taken from using a simple random sampling technique. Data obtained from the questionnaire was processed through simple regression analysis techniques and analysis of the determination coefficient (R2). Furthermore, data on emotional intelligence (X) was obtained by distributing questionnaires. Students' learning achievement scores for Pancasila and Civic Education (Y) were used in the report cards in the even semester of the 2019/2020 academic year.Findings: According to the results, the statistical analysis produces a regression equation Y = 74.298 + 0.165 X. In case the value of emotional intelligence (X) increases by 1 unit, the PPKn learning achievement (Y) increases by 0.165 units with a constant of 74,298. Hypothesis testing shows that emotional intelligence was significantly influenced by learning achievement. The determination coefficient (R2) obtained was 0.59 (5.9%), meaning that emotional intelligence affects 5.9% of the PPKn learning achievement, while 94.1% was influenced by other factors outside the study.Unique contributions to theory, practice, and policy: Students' emotional intelligence (EQ) has an influence on student PPKn learning achievement. With EQ, it is hoped that students will be able to train and manage their feelings, motivate themselves, be able to be strong in the face of frustration, ability to control impulses and delay momentary gratification, regulate a reactive mood, and be able to empathize and cooperate with others. Through EQ too, students are expected to be able to keep away from frustration and prolonged stress, so this emotional intelligence will support a student in achieving his goals and ideals.

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Pengembangan bahan ajar berbasis muatan lokal pada mata kuliah Pendidikan Kewarganegaraan

Jurnal Civics Media Kajian Kewarganegaraan ◽

10.21831/civics.v13i2.12721 ◽

2016 ◽

Vol 13 (2) ◽

pp. 113-126

Author(s):

Emil El Faisal ◽

Sulkipani Sulkipani

Keyword(s):

Student Achievement ◽

Civic Education ◽

Field Evaluation ◽

Pilot Project ◽

Local Content ◽

Before And After ◽

The Subject ◽

The Mean ◽

Potential Impact ◽

History Department

This research aimed at (1) developing teaching materials based on local content for Civic Education in University; and (2) describing the potential impact of local content on student consciousness on local culture. It was a developmental research. The subject were student registered in Civic Education Course (Mata Kuliah PKn) at History Department. Pilot project was validated through one to one, small group, and field evaluation. The analyzed result indicates that the developed instrument was valid and has potential impact. Supported data shows that the mean score prior to implementation was 6.86 and after implementation was 7.73. In other words, there was an increasing student achievement before and after its implementation. Accordingly, we suggest that this developed material could be implemented widely.

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USING EXPRSSION CARD MEDIA TO IMPROVE THE STUDENTS’SPEAKING SKILL AT THE SECOND GREAT OF SMA NEGERI 1 PAREPARE

Inspiring: English Education Journal ◽

10.35905/inspiring.v2i1.1265 ◽

2019 ◽

Vol 2 (1) ◽

pp. 47-59

Author(s):

Widya Pribadiyanti Areski ◽

Muzdalifah Muhammadun ◽

Amzah Selle

Keyword(s):

Learning Process ◽

Alternative Hypothesis ◽

Simple Random Sampling ◽

T Test ◽

Second Grade ◽

Test Design ◽

Before And After ◽

Post Test ◽

Speaking Skill ◽

The Subject

This research aims to see the students’ speaking skill before and after learning process by using expression card media at the second grade of SMA Negeri 1 Parepare. The results of the research are useful for the teacher and students. The teacher should aware that it is important to supplied the technique or strategy before teaching and the students also can be easier to express their ideas, make the students more active in learning process. The subject of this research is XI IIS4 class which is consisted of 30 students. The sample was taken by using simple random sampling. The design in this research was pre-experimental with pre-test and post-test design. The student did the pre-test, got the treatment and did the post-test. Then the criteria of speaking skills are fluency, accuracy, content, pronunciation and they were usedto measure the students’ speaking skill. It aimed to know whether using expression card media can improve the students’ speaking skill. The result in this research was indicated that there was improvement of the students’ speaking skill. It was indicated by the students’ mean score of post-test (73.3) was greater than pre-test (41.9). Even, for the level significant (p) 5% and (df) = N-1=30-1=29, and the value of table is 1.699, while the value of t-test is 16.18. it means that, the t-test value is greater than t-table (16.18 ≥ 1.699). Thus, it can be concluded that the students’ speaking skill is significant better after getting the treatment. So, the null hypothesis (H0) is rejected and the alternative hypothesis (Ha) is fail rejected.

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Evaluation of the Relationship between Personality and Conservatism of Investors in the Stock Exchange (Case Study: Insurance Companies)

Propósitos y Representaciones ◽

10.20511/pyr2021.v9nspe3.1111 ◽

2021 ◽

Vol 8 (SPE3) ◽

Author(s):

Mahsa Mohseni

Keyword(s):

Significant Relationship ◽

Stock Exchange ◽

Pearson Correlation ◽

Simple Random Sampling ◽

Insurance Companies ◽

Statistical Population ◽

Pearson Correlation Test ◽

Correlational Method ◽

The Relationship

The purpose of this research to "investigate the relationship between personality and conservatism of investors of insurance companies listed on the Tehran Stock Exchange." The present study was applied research in terms of purpose, which has employed a descriptive and correlational method. The statistical population of this research included all people who buy and sell shares of insurance companies listed on the Tehran Stock Exchange. According to Cochran's formula, the sample size was determined as much as 384 people collected by a simple random sampling method. The research instruments were the Conservative Questionnaire based on the Gribel and Leighton (1999) and McCrae and Costa (1985) five-factor personality questionnaire. The questionnaire’s validity was confirmed by 20 experts, and the reliability of all three questionnaires was acceptable for all three questionnaires due to Cronbach's alpha above 0.79. The data analysis was conducted using the Pearson correlation test and regression analysis. The results indicated a significant relationship between the investors’ personality and their conservatism in the Tehran Stock Exchange. There was also a significant relationship between all personality components except for extraversion with the investor’s conservatism in the Tehran Stock Exchange.

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PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK KENDARAAN BERMOTOR PADA SAMSAT DRIVE THRU MATARAM UPTD PELAYANAN PAJAK DAERAH DAN RETRIBUSI DAERAH (PPDRD) MATARAM

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v5i3.71 ◽

2016 ◽

Vol 5 (3) ◽

Author(s):

Ervan Anwar

Keyword(s):

Random Sampling ◽

Motor Vehicle ◽

Pearson Correlation ◽

Sampling Technique ◽

Simple Random Sampling ◽

Service Systems ◽

Pearson Product Moment Correlation ◽

The Third ◽

Research Guidelines ◽

Research Findings

The aim of this study is to identify the effect of service quality which covers services system and procedure, personnel skill and ability, and service facilities and infrastructure on the satisfaction of motor vehicle taxpayers. This research adopts the associative research design as research guidelines. Probability sampling with simple random sampling technique were used in distributing 100 copies of questionnaire provided to taxpayers who use the service of Mataram Drive Thru. 100 copies of distributed questionnaire were entirely completed and returned to the researcher. Pearson correlation product moment were given to 100 respondents / taxpayer motorists who use services Mataram Drive Thru, 100 copies of questionnaires distributed, fully completed and returned to the researcher. Pearson Product Moment Correlation was used to analyze the data obtained from the respondents. The research findings indicate that systems and procedures of services, personil skills and ability, and service facilities and infrastructure have significant effect on the level of customers satisfaction 0,05 (2-sided). Therefore, it can be concluded that those three variables significantly affect the customers satisfaction. Further, service facilities and infrastructure was on the top rank, personil skill and abilitywas on the second, and systems and procedures was on the third. Finally, it is expected that the result of this study will help stakeholders of Mataram UPTD PPDRD office (the office of area tax service and levies) understand and identify the rank of variables influencing motor vehicle taxpayers satisfaction. Keywords: Service Qualites, Service Systems and Procedures, Personnel Skill and Abilities, Service Facilities and Infrastructure, Customers Satisfaction.

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