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Babel ◽  
2022 ◽  
Author(s):  
Sevcan Seçkin

Abstract This paper aims to examine the constraints in the institutional field within the framework of the sociology of translation. In the paper, the term “constraint” refers to the problems that cannot be solved due to many factors and negatively affect the translation process, translators, and therefore translation product. The paper will reveal all the constraints with an analysis of the position of the field within the field of power, the structure of the field, and the habitus of agents (here exclusively referring to translators), based on Pierre Bourdieu’s model of field analysis. The study draws on the case studies of four institutions to analyze all the dynamics of the institutional field and their impact on the translation process and translation product. The institutions are the European Union Translation Coordination Presidency (EUTCP) and the Prime Ministry Directorate General of Press and Information (PDGPI) as a national institution, the United Nations World Food Program (WFP) as an international institution, and the Association of Solidarity with Asylum Seekers and Immigrants (ASAM) as a non-governmental organization. Face-to-face interviews with these four institutions, which carry out different translation activities for different purposes, will reveal the big picture of the field. However, more empirical work is needed to generalize about the constraints of this field.


Author(s):  
Сергей Васильевич Рязанцев ◽  
Зафар Кабутович Вазиров ◽  
Светлана Юрьевна Сивоплясова

Аннотация. Целью исследования является выявление тенденции феминизации миграционных потоков из стран Центральной Азии в Турцию, а также установление притягивающих факторов иммиграции в Турцию, определение форм миграции, численности и расселения мигрантов из стран Центральной Азии в Турции. Методология исследования. В качестве методологической основы научное исследование опирается на комплекс взаимодополняющих общенаучных методов анализа. В статье используются данные официальной статистики международных организаций системы ООН (Международной организации по миграции, Департамента по экономическим и социальным вопросам ООН), национальной статистики Турции (Главного директората по управлению миграции Турции (Turkish Directorate General of Migration Management) и Турецкого статистического института (Tьrkiye İstatistik Kurumu)). Был проведен социологический анализ платформ социальных сетей, взяты восемнадцать глубинных интервью у женщин-мигранток из стран Центральной Азии (Таджикистана, Узбекистана, Кыргызстана, Туркменистана), проживающих в Стамбуле, а также женщин-коммерсанток на рынке «Корвон» в Душанбе, часто посещающих Турцию с коммерческими целями. Также были взяты интервью у шести экспертов, в роли которых выступали ученые в странах Центральной Азии и Турции, сотрудники международных организаций системы ООН (МОМ и ЮНФПА), сотрудники посольств Российской Федерации и Республики Таджикистан в Турецкой Республике. Результаты исследования. Выявлены ключевые притягивающие факторы формирования миграционного коридора «Центральная Азия — Турция». Определены формы миграции, численность и расселение мигрантов из стран Центральной Азии в Турции. Выявлены проблемы адаптации и интеграции мигранток из Центральной Азии в Турции. Выявлены центральноазиатские «цифровые диаспоры» в Турции. Установлено, что социальные сети в основном служат мигрантам из стран Центральной Азии для обмена информацией, в том числе о миграционной политике Турции. Выявлены серьезные расхождения между данными официальной статистики и экспертными оценками относительно численности мигрантов из стран Центральной Азии в Турции. Перспективы исследования. К сожалению, женщины-мигранты из стран Центральной Азии в Турции имеют значительные риски в части ущемления своих трудовых и семейных прав. Следует также отметить, что пока Турция не проводит достаточного количества специальных программ адаптации и интеграции мигрантов из стран Центральной Азии. Данное направление заслуживает дальнейших исследований и внедрения в миграционную политику.


2022 ◽  
Vol 10 (1) ◽  
pp. 8
Author(s):  
Mekar Satria Utama ◽  
Umar Nimran ◽  
Kadarisman Hidayat ◽  
Arik Prasetya

This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally in the form of agencies and individuals, so the population of this study comprised of companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and Perceived Risk (X2) significantly influence Attitude (Y1). Furthermore, Attitude (Y1) has a positive and significant effect on Tax Compliant Intention (Y2). e-Filing showed an insignificant moderating effect on the research model. The novelties are the development of the Theory of Planned Behavior by involving other variables that affect taxpayer compliance behavior, namely Religiosity and the perceived risk of taxpayers. In addition, this research involves the e-Filing variable as a moderating variable.


2022 ◽  
Vol 1 (2) ◽  
pp. 119-134
Author(s):  
Abdillah Hamdi ◽  
Ferry Irawan

Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer. Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.


Accounting ◽  
2022 ◽  
Vol 8 (1) ◽  
pp. 57-64 ◽  
Author(s):  
Atty Tri Juniarti ◽  
Bayu Indra Setia

The tax revenue in West Java has not fully realized and developed in accordance with the planned target. In line with reality, the employee performance in the Directorate General of Taxation should greatly determine the amount of tax revenue in West Java. Their performance can be measured based on the terms of quality, namely in achieving predetermined standards. While in the terms of quantity and responsibility, it can be measured based on their achievement on completion targets and following existing work procedures. This research method was carried out descriptively and verified. Assessment of scores on research variables is used as a descriptive method, while Path Analysis method is used both to aim and determine causality between research variables and hypothesis test. The descriptive result showed that Discipline, Compensation, Competency, Motivation, Commitment and Performance are categorized as ‘good’, but nonoptimal in their achievements. Verificative results showed that there are partially and simultaneously positive and significant effects between Discipline, Compensation, and Competency towards Motivation, both directly and indirectly. The most dominant effect on competency. Also, there are positive and significant effects between motivation and commitment towards employee performance in the West Java Regional I Office of Directorate General of Taxation.


2022 ◽  
Author(s):  
Md. Ziaul Islam ◽  
Baizid KHoorshid Riaz ◽  
Shah Ali Akbar Ashrafi ◽  
Sharmin Farjana ◽  
Syeda Sumaiya Efa ◽  
...  

Background: COVID-19 reinfected patients suffer from diverse health consequences. Information on the severity of COVID-19 reinfection is scarce. The current study aimed to determine the proportion of COVID-19 reinfection and risk factors associated with its severity. Methods: This cross-sectional study targeted all COVID-19 patients reported in May 2021 at the Health Information Unit (HIU) of the Directorate General of Health Services (DGHS) of Bangladesh. We identified 473 (1.14%) reinfected patients out of 41408 diagnosed cases by reviewing their medical records. Considering the selection criteria and informed consent, we enrolled 404 reinfected patients. Data were collected through telephone interviews and reviewing medical records using a semi-structured questionnaire and a checklist. Results: The majority of the reinfected patients were urban residents (98.0%). Around 13.0% of reinfected patients had <90% oxygen saturation, and 64.0% had an interval of 3-6 months between two attacks. The severity of reinfection included asymptomatic (12.9%), mild (8.9%), moderate (66.3%), and severe (11.9%) forms of infection. An interval of 3-6 months between two attacks had less chance of having mild (AOR=0.031, ρ=0.000), moderate (AOR=0.132, ρ=0.017), and severe (AOR=0.059, ρ=0.002) infections. Patients who maintained physical distance had less chance of moderate-intensity reinfection (AOR=0.137, ρ=0.013), while the vaccinated patients had a higher chance of moderate (AOR=16.127, ρ=0.001) and severe (AOR=3.894, ρ=0.047) intensity reinfection. Conclusion: To avert COVID-19 reinfection and its severity, patients should be vigilant about preventive practices even after recovery. The study suggests vibrant interventions aligned with exposure, physical distancing, vaccination, and comorbidities for mitigating reinfection.


2021 ◽  
Vol 17 (3) ◽  
pp. 365-378
Author(s):  
Redhy Matabean ◽  
Vishnu Juwono

The Directorate General of Taxation has the authority to collect data and information related to taxation from agencies, institutions, associations, and other parties (ILAP) through Government Regulation No. 31 of 2012. Data and information collected from the ILAP, including transaction, identity, licensing, and non-transactional data, are used to build tax databases and explore potential taxation. This study aims to analyze the implementation of data and information collected in the context of taxation and investigate the factors that support and inhibit the implementation by using the variable implementation of the hybrid policy model. This work is qualitative research with a post-positivist approach. Data collection was done by conducting in-depth interviews and literature reviews. Data analysis was carried out through data reduction, presentation, conclusions, and verification. The study showed that the implementation of data collection and information related to taxation has helped the Directorate General of Taxation build a tax database and taxpayer profile. However, there are still obstacles, such as the unavailability of an information system to monitor data use and barriers in incomplete data received. The inhibiting factors affecting implementation are the non-target setting of policy objectives and standards, lack of resources, and inadequate communication and coordination. The factors that support the implementation of this policy are the high motivation of policy implementers, the active role of policy implementers, and the adaptability of implementers.


2021 ◽  
Vol 19 (4) ◽  
pp. 422-435
Author(s):  
Vince Ratnawati ◽  
Nita Wahyuni ◽  
Desmond Freddy ◽  
Arridho Abduh

The purpose of this study is to investigate factors that affect tax auditors’ performance, including the moderating role of work environment. The saturated sampling technique was employed as a sampling technique. Of the 166 tax auditors of the Directorate General of Taxes (DGT) in Riau Region as respondents, 132 questionnaires were returned, fulfilled the requirements, and were complete. Multiple regression analysis was used to test the first, second, and third hypotheses. However, moderated regression analysis was used for the fourth, fifth, and sixth hypotheses testing. The multiple regression analysis results showed that organizational commitment and job satisfaction have a positive effect on the tax auditors’ performance with a p-value for each 0.014 and 0.006. This indicates that the higher the organizational commitment and job satisfaction of the tax auditors, the better their performance. Meanwhile, job stress was found to have a negative effect on the tax auditors’ performance (p-value is 0.006); therefore, the higher the job stresses, the lower the performance. The results also found that work environment as a pure moderator strengthens the effect of organizational commitment on tax auditors’ performance (p-values of Z and X1Z each are 0.279 and 0.000). Meanwhile, work environment as a quasi-moderator also strengthens the effect of job satisfaction with p-values of Z 0.000 and X2Z 0.580. Work environment also moderates and strengthens the effect of job stress on the tax auditors’ performance with p-values of Z 0.000 and X3Z 0.597.


ASTONJADRO ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 61
Author(s):  
Mudjiastuti Handajani ◽  
Ferry Firmawan ◽  
Harmini Harmini

<p>The performance condition of public transportation services in Salatiga City does have an average rating of still good, but it still has classic problems such as there is no passenger stop, public transportation takes a long time to catch up on deposits, and passengers do not know the fare per kilometer that must be paid. These conditions encourage research activities in the form of an analysis of the performance of public transport passengers in Salatiga City (Case Study of the Tamansari – Blotongan Route). The long-term goal of this research is that the resulting analysis can contribute to stakeholders in Salatiga City, especially in terms of (public transport) towards smart transportation. The specific target to be achieved from the research is the analysis and modeling of the performance of passenger public transport services that will be carried out in Salatiga City, in the form of field surveys and secondary data collection, namely: number of vehicles, number of passengers and data in the form of public transport routes: routes, schedules, speeds and Primary forms are: boarding alighting (up and down passengers) and headway (distance between two public transport vehicles). The analytical method used is the analysis and modeling of the performance of passenger public transportation services in accordance with Government Regulation No. 10 of 2012 Directorate General of Land Transportation concerning Minimum Service Standards for Road-Based Mass Transportation. The results showed that the physical condition of the passenger fleet of Salatiga City on the Tamansari - Blotongan PP route was classified as suitable for use. There are a total of 90 fleets that are sufficient for the needs of Salatiga City public transport passengers who want to travel by means of transportation. The results of the performance analysis based on various indicators show that the performance quality of public transportation services in Salatiga City has met the standards set by the Directorate General of Land Transportation. It can be seen from the results of the load factor analysis with a value of 0.72, the value is included in category A, namely &gt; 0.8. For the level of satisfaction and level of performance, most of the indicators have met the satisfaction of public transport passengers in Salatiga City, so it is sufficient to maintain it. However, there are indicators of waiting times for public transportation that need to be improved.</p>


2021 ◽  
Vol 1 (12) ◽  
pp. 855-867
Author(s):  
Elika Sifra Lidya ◽  
Mitro Subroto

LAPAS or Correctional Institution under the auspices of the Directorate General of Corrections is the final place of the criminal justice system process that fosters and integrates the social of convicts, so that when returning to society they are able to live a normal life. Elderly (according to Law No. 13 of 1998: Elderly) is a person whose age reaches the age of 60 years and above. In its efforts, Correctional Services interpret this understanding by regulating the rights of inmates contained in Law no. 12 of 1995 article 14 paragraph 1.The increasing age and declining body condition of the elderly inmates need special treatment both in health, treatment, and public services. Elderly inmates as much as possible are treated as people usually are, it's just that the place and application are different. This is for the implementation of part of Human Rights (HAM) as a national instrument. This special handling effort involves other stakeholders be it medical or health workers and the government to support the infrastructure needed. The elderly as one of the vulnerable groups become important objects in terms of how decent handlers are so that they feel cared for in their twilight years. Although until now still in the process and stages of refinement of special handling for them. The fact is still not optimal and this study illustrates how well the effort is.


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