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

<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>

Calculation of Excess Stability Functions of Four Binary Alloys

The thermodynamic model based on cluster of two atoms is considered with the view to obtaining Scc(0) and the excess stability function of Scc(0). Concentration-concentration fluctuation; Scc(0) of four binary molten alloys was calculated. The thermodynamic properties of these alloys are evaluated based on cluster of two atoms (A & B) or (B & A). Each system has the view of obtaining concentration-concentration fluctuation; Scc(0) enumerating the low-order atomic correlation in the nearest neighbour shell of liquid binary alloys.The highlights of excess stability functions(ES) of Scc(0) of these alloys were reported. The values of Scc(0) for all these alloys are higher than the ideal solution values. The values of Scc(0) for Bi-Cd alloy is close to the ideal Scc (0). The indication of the excess stability of Scc(0) for some alloys is in support of homocoordination. The Scc(0) and excess stability function of Scc (0) for the four alloys are presented. Keywords: Concentration-concentration fluctuation, Excess stability function, Ordering energy.

Interval Type-2 Fuzzy Brain Emotional Control Design for the Synchronization of 4D Nonlinear Hyperchaotic Systems

This research provides a novel intelligent control structure for 4D nonlinear hyperchaotic systems. This is a hybrid design containing a new interval type-2 fuzzy fourfold function-link brain emotional controller and a smooth robust controller. It comprises a fuzzy inference system and three subnetworks. The subnetworks are a new fourfold function-link network, a type-2 fuzzy amygdala network and a type-2 fuzzy prefrontal cortex network that decrease the synchronization errors efficiently, follow the reference signal well and achieve good performance. Two Lyapunov stability functions are utilized to get the adaptive laws, and they are applied to online tune the parameters of the system. The proposed design is used to synchronize two 4D nonlinear hyperchaotic systems and the simulation results are given to demonstrate its superiority and effectiveness.

Evaluating turbulent length scales from local MOST extension with different stability functions in first order closures for stably stratified boundary layer

&lt;p&gt;According to the Monin-Obukhov similarity theory (MOST), in the stratified surface layer of the atmosphere, the mean vertical velocity and scalars gradients are related to the turbulent fluxes of these quantities and to the distance z from the surface in a universal manner. The stability parameter &amp;#950;=z/L, where L is the Obukhov turbulent length scale, is the only dimensionless parameter that determines the flux-gradient relationships. This imposes a dependency of the dimensionless velocity and buoyancy gradients on &amp;#950; in form of universal nondimensional stability functions for &amp;#160;the surface layer. Over the decades a number of them were proposed and derived mostly from extensive field campaigns of measurements in the ABL. The stability functions differ from each other by both open coefficients and functional dependence on &amp;#160;&amp;#950;. &amp;#160;They have a limited range of applicability, which is often extended by incorporating the assumption about their asymptotic behavior.&lt;/p&gt;&lt;p&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;A generalization of MOST by considering the dependence of the dimensionless gradients on the local stability parameter z/&amp;#923;&amp;#160; in the framework of first order closures allows the extension of&amp;#160; the universal stability functions from the surface layer to most of the ABL. However, because of applicability constraints, differences in the asymptotic behavior and in other implied assumptions, it is not immediately obvious, which set of stability functions will perform best. In this study we analyze a set of stability functions which are implemented in a uniform manner into a one-dimensional first-order closure. &amp;#160;The latter applies a turbulent mixing length with generalized local MOST scaling which fits to a surface schemes employing corresponding functions for consistency. We use two numerical experiment setups accompanied with LES data for validation which correspond to the weakly stable GABLES1 case and to LES simulations of the very stable ABL based on measurements at the Antarctic station DOME-C (van der Linden et al. 2019). We also focus on the sensitivity of the 1D model results to coarser grids with respect to both the used &amp;#160;surface flux schemes and &amp;#160;the ABL turbulence closures since their are meant to be used in climate models because of numerical efficiency.&lt;/p&gt;&lt;p&gt;Authors want to aknowledge partial funding by Russian Foundation for Basic Research (RFBR project N 20-05-00776), sensitivity analysis and closure development were performed with support &amp;#160;of Russian Science Foundation (RSF No 20-17-00190). Steven van der Linden for providing LES data of DOME-C based experiments.&lt;/p&gt;&lt;p&gt;References:&lt;/p&gt;&lt;p&gt;van der Linden S.J. et al. Large-Eddy Simulations of the Steady Wintertime Antarctic Boundary Layer // Boundary Layer Meteorology 173.2 (2019): 165-192.&lt;/p&gt;

A Package of New Universal Non-Iterative Parametrizations for Stable Surface Layer Transfer Coefficients of Momentum, Heat and Moisture in Numerical Earth System Models

&lt;p&gt;&lt;span&gt;Results of weather forecast, present-day climate simulations and future climate projections depend among other factors on the interaction between the atmosphere and the underlying sea-ice, the land and the ocean. In numerical weather prediction and climate models some of these interactions are accounted for by transport coefficients describing turbulent exchange of momentum, heat and moisture. Currently used transfer coefficients have, however, large uncertainties in flow regimes being typical for cold nights and seasons, but especially in the polar regions. Furthermore, their determination is numerically complex. It is obvious that progress could be achieved when the transfer coefficients would be&amp;#160;given by simple mathematical formulae in frames of an economic computational scheme. Such a new universal, so-called non-iterative parametrization scheme is derived for a package of transfer coefficients.&lt;/span&gt;&lt;/p&gt;&lt;p&gt;&lt;span&gt;The derivation is based on the Monin-Obukhov similarity theory, which is over the years well accepted in the scientific community. The newly derived non-iterative scheme provides a basis for a cheap systematic study of the impact of near-surface turbulence and of the related transports of momentum, heat and moisture in NWP and climate models.&amp;#160;&lt;/span&gt;&lt;/p&gt;&lt;p&gt;&lt;span&gt;We show that often used transfer coefficients like those of Louis et al. (1982) or of Cheng and Brutsaert (2005) can be applied at large stability only with some caution, keeping in mind that at large stability they significantly overestimate the transfer coefficient compared with most comprehensive measurements. The latter are best reproduced by Gryanik et al. (2020) functions, which are part of the package. We show that the new scheme is flexible, thus, new stability functions can be added to the package, if required. &lt;/span&gt;&lt;/p&gt;&lt;p&gt;&amp;#160;&lt;/p&gt;&lt;p&gt; &lt;span&gt;Gryanik, V.M., L&amp;#252;pkes, C., Grachev, A., Sidorenko, D. (2020) New Modified and Extended Stability Functions for the Stable Boundary Layer based on SHEBA and Parametrizations of Bulk Transfer Coefficients for Climate Models, J. Atmos. Sci., 77, 2687-2716&lt;/span&gt;&lt;/p&gt;&lt;p&gt;&lt;br&gt;&lt;br&gt;&lt;/p&gt;

Sensitivity of an Idealized Tropical Cyclone to the Configuration of the Global Forecast System–Eddy Diffusivity Mass Flux Planetary Boundary Layer Scheme

The intensity and structure of simulated tropical cyclones (TCs) are known to be sensitive to the planetary boundary layer (PBL) parameterization in numerical weather prediction models. In this paper, we use an idealized version of the Hurricane Weather Research and Forecast system (HWRF) with constant sea-surface temperature (SST) to examine how the configuration of the PBL scheme used in the operational HWRF affects TC intensity change (including rapid intensification) and structure. The configuration changes explored in this study include disabling non-local vertical mixing, changing the coefficients in the stability functions for momentum and heat, and directly modifying the Prandtl number (Pr), which controls the ratio of momentum to heat and moisture exchange in the PBL. Relative to the control simulation, disabling non-local mixing produced a ~15% larger storm that intensified more gradually, while changing the coefficient values used in the stability functions had little effect. Varying Pr within the PBL had the greatest impact, with the largest Pr (~1.6 versus ~0.8) associated with more rapid intensification (~38 versus 29 m s−1 per day) but a 5–10 m s−1 weaker intensity after the initial period of strengthening. This seemingly paradoxical result is likely due to a decrease in the radius of maximum wind (~15 versus 20 km), but smaller enthalpy fluxes, in simulated storms with larger Pr. These results underscore the importance of measuring the vertical eddy diffusivities of momentum, heat, and moisture under high-wind, open-ocean conditions to reduce uncertainty in Pr in the TC PBL.

The Difference between the Chemical Short Range Orders of Binary Liquid Alloys Using Different Models

The thermodynamic models based on cluster of two and four atoms were considered to obtain the thermodynamic properties of liquid binary alloys. The four liquid alloys are candidates of homo-coordination / self-coordination. The values of chemical short range order, Concentration fluctuation and excess stability functions and the differences in models computed for Cu-Pb, Li-Mg, Cd-Ga and Bi-Cd binary liquid alloys are presented.