1,720,957 research outputs found
KETIMPANGAN GENDER DAN PERPAJAKAN DI INDONESIA
Get PDFThis paper aims to analyze the effect of gender inequality on individual income tax revenue in Indonesia. Using panel data analysis of 34 provinces from 2015 to 2020, this paper finds that gender inequality has a negative significant impact on individual income tax revenue. Empirical evidence, both Pooled OLS and Random Effect Model, suggest that a one-point decrease in Gender Inequality Index will increase individual income tax revenue by 0.83 percent on average. Moreover, the paper finds that the effect of inequality gender on individual income tax revenue is higher in Sumatera, Kalimantan, Sulawesi, Papua, and Nusa Tenggara than in Java and Bali islands. Based on this finding, this paper tries to provide a set of gender-responsive tax policies to improve gender equality and tax revenue in the future.Penelitian ini bertujuan untuk menganalisis pengaruh ketimpangan gender terhadap penerimaan pajak penghasilan orang pribadi di Indonesia. Dengan menggunakan analisis data panel dari 34 propinsi untuk periode tahun 2015 sampai dengan 2020, penelitian ini menemukan bahwa ketimpangan gender memiliki dampak negatif yang signifikan terhadap penerimaan pajak penghasilan orang pribadi. Bukti empiris, baik berdasarkan Model Pooled OLS maupun Random Effect, menunjukkan bahwa penurunan Indeks Ketimpangan Gender sebesar 1 (satu) poin akan meningkatkan penerimaan pajak penghasilan orang pribadi sebesar 0,83 persen secara rata-rata. Selain itu, penelitian ini juga menunjukkan bahwa dampak ketimpangan gender terhadap penerimaan pajak penghasilan orang pribadi cenderung lebih besar di Pulau Sumatera, Kalimantan, Sulawesi, Papua dan Nusa Tenggara jika dibandingkan dengan di Pulau Jawa dan Bali. Berdasarkan hasil penelitian tersebut, penelitian ini juga merekomendasikan kebijakan pajak yang responsif terhadap gender untuk mendorong kesetaraan gender dan meningkatkan penerimaan pajak di masa mendatang.
 
THE EFFECT OF ECONOMIC GROWTH ON INCOME INEQUALITY:PANEL DATA ANALYSIS FROM FIFTY COUNTRIES
Get PDFThe relationship between economic growth and income inequality is one of the controversial issues in macroeconomics. Many studies have been done to show the relationship between economic growth and income inequality. However, the research about this problem by using panel data is still minimum. Also, there is still no research that differentiates the effect between lower-middle, upper-middle, and high-income countries. This paper examines the effect of economic growth on income inequality by analysing a panel data set of fifty countries from 2000 to 2018. Using the Pooled OLS, Fixed Effect, and Random Effect Model, this paper finds that economic growth has a positive significant impact on income inequality, which means the higher the economic growth, the bigger the gap between the rich and the poor. The empirical evidence suggests that a one-point increase in GDP growth will increase the Gini Index by 0.082 to 0.085 points on average. Moreover, the paper finds that the effect of economic growth on increasing the incidence of income inequality seems to be higher in lower-middle and upper-middle income countries than in high-income countries
THE EFFECT OF GOVERNMENT EXPENDITURE ON INCOME INEQUALITY AND POVERTY IN INDONESIA
Get PDFIncome inequality and poverty have become key issues in development studies since the 1970s. Although theoretically there are various factors associated with the incidence of poverty and income inequality, choices regarding the types and structure of government expenditure are often quoted as one of the crucial determinants. However, the evidence is still inconclusive, and the research about these issues in the case of Indonesia is still minimum. This paper tries to contribute to the discussion by analysing a panel data set of 33 provinces from 2005 to 2017 to examine the effect of different types of government expenditure on income inequality and poverty in Indonesia. Using the fixed effect, random effect, and Seemingly Unrelated Regression (SURE) system, this paper finds that social aid, subsidy and grant expenditure have an insignificant effect on reducing income inequality and poverty in Indonesia. However, the empirical evidence suggests that infrastructure spending has a negative correlation with income inequality in urban areas (when using the random effect model), and rural areas (when using the fixed effect model). In addition, infrastructure expenditure is also negatively and significantly correlated with poverty in Indonesia, and the impact is more significant in rural than urban areas
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
- …
