PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI SURABAYA

Kepatuhan pajak merupakan sikap atau perbuatan wajib pajak yang taat pada ketentuan perpajakan berdasarkan pada undang-undang yang berlaku. Capaian yang diinginkan dalam pembahasan studi ini adalah untuk membuktikan “pengaruh pemahaman, kesadaran, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan bisnis online di Surabaya”. Metode yang diterapkan yakni “metode kuantitaif”. Sampel pada pembahasan studi ini merupakan “wajib pajak yang melakukan bisnis online” dimana keseluruhan sampel adalah sebanyak 100 responden. Pemilihan sampel tersebut menerapkan “teknik Probability sampling dengan teknik Simple Random Sampling”. Teknik pengumpulan data menerapkan mail survey. Temuan dari pembahasan studi ini memperlihatkan bagaimana “wajib pajak orang pribadi yang melakukan bisnis online di Surabaya” memiliki tingkat kepatuhan yang tinggi ketika sanksi pajak benar-benar diterapkan. Namun, di sisi lain bahwa hasil penelitian belum memberikan bukti bahwa tingkat pemahaman dan kesadaran pajak mampu meningkatkan tingkat kepatuhan dalam membayar pajak. Untuk itu, rekomendasi yang dapat diberikan pada fiskus bahwa sanksi pajak harus benar-benar diterapkan agar wajib pajak menjadi lebih patuh.

Posttraumatic Growth after the Fukushima Nuclear Disaster: Examination of Free Descriptions among Fukushima Residents Who Lived in the Evacuation Area

We examined the differences in the posttraumatic growth (PTG) free descriptions from clusters of Fukushima residents (evacuation and non-evacuation zones) who experienced the Great East Japan Earthquake, and the relationship between “recovery from radiation anxiety” and the PTG-free description classification in these regions. A mail survey was conducted in August 2016 among Fukushima residents aged 20–79 years for free descriptions of their PTG. Participants were then divided into the “no anxiety,” “recovered from anxiety,” and “unrecovered from anxiety” groups based on their “recovery from radiation anxiety.” Data from 786 responses were analyzed. The PTG-free descriptions were classified into eight categories. Among those who lived in the evacuation zone versus those in the non-evacuation zone, “relating to others” (non-evacuation zone: 11.9% vs. evacuation zone: 18.4%) and “appreciation of life” (non-evacuation zone: 2.7% vs. evacuation zone: 9.8%) were significantly higher, and “increased awareness of disaster prevention” (non-evacuation zone: 20.4% vs. evacuation zone: 8.0%) was significantly lower. In the evacuation zone, “renewed recognition of nuclear issues” was significantly lower than the expected value in the no anxiety group (3.1%) and significantly higher than the expected value in the recovered group (22.9%). Further studies are needed to build support measures and potentially aid in preparing for future disasters.

Risk Communication under Conflicting Information: The Role of Confidence in Subjective Risk Assessment

In this study, we develop a model of food consumption with a focus on the subjectively assessed risk of consumers and their degree of confidence in their risk assessment and use it to examine consumer behavior in the chaotic situation created by the Fukushima nuclear accident in 2011. The data were collected in March 2012 using a mail survey for 1300 Japanese women, the primary food purchasers. The respondents were asked to evaluate the cancer risk of eating agricultural products, which were assumed to be grown in the affected area, despite meeting national regulatory standards for radioactive materials, as a measure of their risk assessment and willingness to purchase Fukushima beef. The results show that the effect of confidence in a consumer’s risk assessment on their behavior depends on the stated risk level: when stated risk is below an estimated critical value, termed the switching point, the risk perceived by a consumer without confidence exceeds that of one with confidence. On the other hand, perceived risk is inversely related to confidence when the stated risk exceeds the switching point.

Do Life Course Physical Activity Profiles Reduce the Effects of Childhood Exposures on Cognition?

Although physical activity throughout life is one of the most reliable predictors of healthy aging, can less consistent or favorable trajectories also improve cognition trajectories among older adults? Drawing from accumulation theories, we use longitudinal data from the Health and Retirement Study and Life History Mail Survey (N=9,309) to examine the early antecedents of cognitive decline and the extent to which different life course physical activity profiles can slow such a decline. Results from latent class analysis reveal seven distinct profiles: consistently low, consistently high, consistently average (reference), improvers, decliners, midlife motivators, and previously athletic “couch potatoes.” Growth curve modeling analyses show that membership in the consistently high class and midlife motivators were associated with better cognition initially and over time, with no difference between the two classes. Additionally, though poor health and learning problems in childhood were associated with worse initial cognition, physical activity does not mediate the relationship.

Caregiving Across the Life Course: Life History Findings from the Health and Retirement Study (HRS)

Informal caregiving, defined as unpaid care provided to a relative or friend with some sort of special need, is a topic of research across different disciplines. Previous research highlights the prevalence and heterogeneity of caregivers in terms of their age, gender, relationship with the care recipient, and the duration of care provision. However, most research focuses on a specific episode of caregiving. Little is known about the people who provide care to multiple recipients throughout their own life. To fill this gap, we examined data from the HRS Spring 2017 Life History Mail Survey (N = 3520; age range 50-101 yrs). Participants reported their relationship with people to whom they had provided unpaid care for ≥ 6 months (max 5) and listed the start and end years of care. Compared with people who had not provided care, caregivers (N = 1000, 28%) were more likely to be women, white, and currently widowed. They cared for their parents (67%), spouses (22%), children (11%), or other relatives (16%) and 30% reported providing care two or more times (M = 1.44, SD = 0.81). Respondents, who reported multiple episodes of caregiving were more likely to be women, widowed, aged between 25 and 50 at the time of first providing care. People who first cared for their spouse were less likely to report multiple caregiving episodes comparing with those who cared for parents or children. Future research will examine the health and well-being consequences associated with caregivers’ histories of providing unpaid care to others.

Technology acceptance and depressive symptoms among community-dwelling older people

Depression is a major public health issue among older adults, with an estimated prevalence between 5% and 10%. The aim of this study is to explore the possible benefits technology acceptance has in reducing depression among older people. Mail-survey data were collected from community-dwelling adults over the age of 65. This method was chosen over face-to-face surveys due to Covid-19. There were 192 total participants. The GDS-5 was used to measure the level of depressive symptoms. Among the participants, 25 participants (13%) scored higher than 2, indicating the presence of depression. Using a hierarchical regression analysis revealed that the equation explained 42.4 % of the variance (adjusted R square =.382) in levels of depression (F (3,176) = 9.973, p <.000). Variance inflation factor (VIF) values were smaller than 10, indicating that multicollinearity among the correlates was not an issue. The correlates of the level of depression were: level of education, overall physical health, level of loneliness, perceived ease of technology use, attitude toward technology use, and intent to purchase new technology for older people. Results indicate that a positive attitude toward technology use might be inversely associated with depression levels. This shows how quality of life related to mental health may be improved by a change in attitude in favor of technology use. Participants were interested in learning to use new technology, and would like more opportunities to do so. Policy changes that increase lifelong learning options would help to make this happen.

Investigation of Communication Type and Individual Characteristics : A Longitudinal HRS Analysis

Older adults are at increased risk for loneliness/isolation, particularly with new COVID-19 recommendations; however, communication may help mitigate these negative perceptions. Reductions in loneliness/isolation may also significantly improve quality of life and well-being for vulnerable populations. Thus, the purpose of this study was to investigate the relationships between communication, individual characteristics, and time, to provide a clearer understanding of communication patterns in a longitudinal cohort. Participants (N=2351) with no missing data on any variables of interest (across time-points) were pulled from the Health and Retirement Study’s Consumption and Activity’s Mail Survey (waves collected: 2013, 2015, 2017). When last reported (2016/17), respondents were an average age of 70.14(SD=9.9), were generally female (63.0%) and white (75.7%). Analyses included longitudinal investigation, normality tests, and regression. Assumptions were violated in ANOVA; results of a Kruskal-Wallis test revealed that there were no significant changes in the distribution of in-person or distanced communication across the three waves. Individual responses were then averaged and standardized across waves (per participant for each outcome variable). In-person communication regression results reveal that being female positively predicted in-person conversation volume (B=0.23,p<.001) as did increasing number of years in school (B=0.03,p<.001), while being non-white negatively predicted in-person conversation (B=-0.301,p<.001). Distanced communication regression results reveal being female positively predicted volume of distanced communication (B=0.381,p<.001); however, being non-white and younger positively predicted increased volume of distanced communication (B=0.241,p<.001; B=0.005,p<.001, respectively). Given the varied communication patterns, future research should consider explanatory mechanisms in addition to investigating changes as a result of the ongoing pandemic.

Trajectories of K-12 Schools and Demographic Differences: Evidence From 2017 Life History Mail Survey

Besides information about the highest degree, little information about early-life education is available in most population surveys. This study identified the trajectories of K-12 education history among older adults in the Health and Retirement Study born between 1930 and 1960, and examined the associations with demographic variables. Drawing on 2017 Spring and Fall Life History Mail Survey (LHMS; n = 3,206), we used sequence analysis to determine and classify trajectories of school types across the education history. We identified five trajectories: 1) always private school with White students, 2) always public school with White students, 3) always public school with Non-White students, 4) mostly private school with Non-White students, and 5) no report of school types. The trajectories showed that changes in school type (i.e. private to public) often happened in grade 9. Changes rarely happened across race/ethnicity groups (i.e. mostly White to mostly non-White). We used multinomial logistic regression to examine the relationship between demographic variables and education trajectories. We found that compared to Black participants, White participants were significantly less likely to be in mostly Non-White schools (public and private schools, p<0.001). The 1940s and 1950s cohort were more likely to join mostly White private schools than the 1930s cohort (odds ratio: 1.70 for 1940s and 1.62 for 1950s separately, p<0.005). Our findings illustrate a novel application of sequence analysis with life history data, as well as new evidence on recial segregation in early-life education within the last century.

Relationship Between Social Activity and Frailty in Japanese Older Women During Restriction on Outings due to COVID-19

Background This study investigated the relationship between social activities and frailty during the restriction on outings due to COVID-19. Design A cross-sectional study. Setting and Subjects This study was conducted in City Nishinomiya of Prefecture Hyogo, in Japan. A mail survey was carried out among women aged 65 years or older in May 2020. A population of 293 women aged 65 years or older living in the community was recruited for the study and 213 of them were analyzed. Measurements The survey included questions on sex, age, height, weight, and social activity. Social activity consisted of participation in social organizations and their frequency, as well as frequency of interaction with family and friends. The survey also asked if regular social activity had been impeded by COVID-19. Results A significant association was found between frailty and hindered interaction with friends (β: 0.176, p = .014). Multivariate linear regression analysis confirmed that this association was also significant in Model 1 (β: 0.158, p = .025), and Model 2 (β: 0.148, p = .034). Conclusions No association between being hindered in social activity and frailty was found in older women living in the community during the restriction on outings due to COVID-19.

Perceived Accomplishment in Later Life: The Influence of Past Decisions Between Family and Work

Whereas previous studies have investigated life regrets, little attention has been paid to the important accomplishments older adults include in their autobiographic life narratives. Phenomenon such as the memory positivity effect suggest that accomplishments should be observed. We used a Health and Retirement Study 2017 Life History Mail Survey (N = 2,165) to examine the characteristics of participants over age 65 who reported accomplishments (max = 3), what was reported, and whether early-life decisions about balancing family and work are associated with the reports. Women, whites, and people with at least high school education and normal cognitive status were more likely to report accomplishments (67%). We categorized reports as family-related (39%), personal (19%), combined family/personal (25%) or other (16%). Multinominal logistic regression models revealed that participants who themselves favored family over work in early life or whose spouse decided for family, were more likely to report family-related accomplishments.