Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan

This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is inferenceal statistics,(inductive statistics or probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using SmartPLS software (PartialLeast Square) ranging from model measurements (outermodels), the results of the study obtained a calculated value for Tax Knowledge (X1)is smaller and sig t value for Tax Knowledge (X 1) 0.124 is greater than alpha (0.05). Based on the results obtained then receive H0 and reject H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1) has no positive and insignificant effect on Tax Compliance (Y), indicating Tax Knowledge (X1)does not have a positive impact in improving Tax Compliance (Y). The results ofthe study obtained nilai tcalculated for Tax Sanctions (X2) of 2,759 greater than sig t value for Tax Sanctions (X2) of 0.007 smaller than alpha (0.05). Based on the results obtained, reject H0 and receive H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).

Generating semantic maps through multidimensional scaling: linguistic applications and theory

This paper reports on the state-of-the-art in application of multidimensional scaling (MDS) techniques to create semantic maps in linguistic research. MDS refers to a statistical technique that represents objects (lexical items, linguistic contexts, languages, etc.) as points in a space so that close similarity between the objects corresponds to close distances between the corresponding points in the representation. We focus on the use of MDS in combination with parallel corpus data as used in research on cross-linguistic variation. We first introduce the mathematical foundations of MDS and then give an exhaustive overview of past research that employs MDS techniques in combination with parallel corpus data. We propose a set of terminology to succinctly describe the key parameters of a particular MDS application. We then show that this computational methodology is theory-neutral, i.e. it can be employed to answer research questions in a variety of linguistic theoretical frameworks. Finally, we show how this leads to two lines of future developments for MDS research in linguistics.

Antecedents of Online Impulse Buying: An Analysis of Gender and Centennials’ and Millennials’ Perspectives

Impulse buying continues to be a relevant topic for retail management, yet few studies have examined the role of online impulse buying. This study analyzes the effect of impulse buying tendency on online impulse buying behavior through the mediation of normative evaluation and the urge to buy impulsively on the Internet. As a secondary objective, we aim to identify whether gender and generation influence the model. The research was conducted in Mexico with millennials and centennials who had previously bought products on the Internet. We used quantitative, explanatory, non-experimental, cross-sectional research. We applied an electronic survey, and, for the statistical technique, we used PLS. According to the results, impulse buying tendency both directly and indirectly influences online impulse buying behavior through the mediating roles of normative evaluation and the urge to buy impulsively on the Internet. Moreover, we found that gender does not have an effect on the model. Regarding generation, two significant differences were found between centennials and millennials.

Como a Estratégia como Prática pode Habilitar a Inovação sob Influência do Dinamismo Ambiental?

ABSTRACT Purpose: the objective of this study was to analyze innovation in Brazilian organizations when enabled through SIS, in the strategy-as-practice approach, on the influence of moderating environmental dynamism. Methods: we performed structural equation modeling using the statistical technique of partial least squares path modeling (PLS-PM) and post hoc analysis to identify unobserved heterogeneity, with a sample of 256 Brazilian companies from different sectors. Results: the results revealed that the SIS had a strong and significant influence on the innovation of exploitation and exploration. The environmental uncertainty of dynamism moderation was not present in the relationship between SIS and the innovation of exploitation. However, SIS showed a strong and significant influence on innovation of exploration in high levels of dynamism. The existence of unobserved heterogeneity was identified for two segments of the sample, demonstrating a strong path effect between SIS and innovation of exploration and exploitation on the high presence of dynamism in service companies with a size greater than 500 employees. Conclusions: the study contributed to the extension of the strategy-as-practice and innovation literature, by identifying SIS as an alternative in the planning process to enable innovation in the organization, in environments with a high rate of change and unpredictability.

1 to 10 days extreme rainfall studies for Kerala state

The daily rainfall data for 80 years from 98 stations in Kerala region have been analysed to arrive at the Probable Maximum Precipitation (PMP) estimates for rainfall durations or 1 to 10 days. Hershfield's statistical technique has been adopted for the estimation of PMP from annual maximum data. The study will be useful in the estimation of extreme precipitation for computation of design floods, required for design of spillways of dams and other major hydraulic structures in the Kerala state.

Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises

The financial health of enterprises and their continued profitability and competitiveness in the market are influenced considerably by the level of earnings achieved. Enterprises are forced to report the best possible results to demonstrate financial strength and competitiveness and to provide a good accounting for investors and creditors. Thus, the main objective of the study is to investigate whether there is any mutual dependence between corporate financial stability and earnings management. To measure these categories, Altman’s Z score was used to determine the financial health of enterprises, and the Beneish M-score and modified Jones model were applied to detect earnings manipulation. Using the chi-square test, the results revealed a statistically significant dependence between financial distress and earnings manipulation. Then, a multivariate statistical technique of correspondence analysis was applied to the categorical data to find categories of factors that are mutually correspondent. Based on a dataset of 11,105 enterprises operating in the Visegrad countries, the results found that enterprises that are threatened by bankruptcy or located in the gray zone tend to manipulate their earnings to maintain credibility, creditworthiness, and competitiveness. Because the financial health of an enterprise provides a potential incentive for earnings manipulation, state authorities, regulators, and policy-makers may benefit from the findings of the study.

Mathematics Anxiety as a Predictor of Academic Achievement in Mathematics among Higher Secondary School Students

The Aim of this study is to find out the relationship between Mathematics Anxiety and Achievement in Mathematics of Higher Secondary School Students. The Sample of the study was selected by using Simple Random Sampling technique which includes 1050 Higher Secondary School Students in Chennai. Normative Survey Method was used to collect data. Mathematics Anxiety was measured using the Mathematics Anxiety Scale. Correlational Analysis was the Statistical Technique used. Study reveals that there exist a Negative Correlation between Mathematics Anxiety and Achievement in Mathematics. Results shows that higher the Mathematics Anxiety, lower the Achievement in Mathematics. Based on the results, it was recommended that, Mathematics Teachers should be trained periodically in order to have ideas of innovative approaches of Teaching Mathematics to avoid Anxiety

The influence of Internet banking services quality on e-customers’ satisfaction of Saudi banks: comparison study before and during COVID-19

PurposeThe main purpose of this study is to compare e-customer satisfaction in Saudi banks before and during coronavirus disease 2019 (COVID-19) pandemic by assessing the e-service quality dimension before and during the pandemic.Design/methodology/approachTo examine e-customer satisfaction among Saudi bank e-customers, data were collected using convenience sampling methods utilizing two questionnaires before and during COVID-19, distributed to Saudi bank e-customers. The sample size of collecting data of 588 bank e-customers was analyzed through a well-known statistical technique, multiple regression and paired sample t-test, using Statistical Product and Service Solutions (SPSS) software and Excel.FindingsIt is found that efficiency is the major determinant of e-customers’ satisfaction with banks in Saudi Arabia. The Saudi context is different from other countries. There are differences between the impact of Internet banking e-service quality on e-customer service before and during the COVID-19.Practical implicationsThis research has a crucial inference for the managerial level practically. This study has important implications for the banks to satisfy their e-customers by increasing customer service level and enhancing the interaction in the site to solve the e-customers problem immediately by creating an effective support team to encourage the effect of responsiveness. In particular, website managers should review their website framework and create an easily organized site for e-customers.Originality/valueThe research improves past studies' methodology by testing the impacts between the constructs before and during COVID-19. This research is a significant addition to the current literature collection.

A Discriminant Model For Skill Oriented Prediction of Female Cricketers Depending Upon Selected Performance Parameters

Research Purpose. The study aimed to develop a discriminant model for cricketers on the basis of physiological & anthropometric variables. Material and Methods. The study included sixty female seniors BCCI board players representing five different states with mean age 23.4 ± 2.03, mean height 152.1 ± 3.44, and mean weight 52.4 ± 4.21. A multivariate technique was used to predict the cricket performance by classifying the players into batsmen and pace bowlers on the basis of selected physiological & anthropometrical variables. Results. All the assumptions were positively full-filled (Shapiro-Wilk test p > 0.05 and F = 8.121, p = 0.264 for Box’sM test) for applying discriminant analysis to develop the model. A total of eleven performance variables were initially selected for the study and after applying the stepwise statistical technique of discriminant analysis, the model selected certain variables, namely Muscle Mass (1.311), Fat (-0.182) & Shoulder Diameter (0.292) and showed its effectiveness as the Eigenvalue for the fit model was 0.848. Conclusion. A discriminant function F1 = -29.531 + (1.311 × Muscle Mass) + (-0.182 × Fat) + (0.292 × Shoulder Diameter) was developed. The percentage of total variation explained by the model was 71.9%. A total of 93.2% of the observations were correctly classified using the proposed discriminant model.