1,720,956 research outputs found
PAJAK DALAM PERSPEKTIF MENTAL ACCOUNTING
Full text linkPenelitian ini bertujuan untuk mengungkap pengalaman dan makna yang dibentuk
oleh wajib pajak dalam memandang dan mengelola kewajiban pajak melalui lensa
mental accounting. Menggunakan pendekatan fenomenologi, penelitian ini
melibatkan wawancara mendalam dengan wajib pajak dan konsultan pajak yang
telah berinteraksi langsung dalam proses pemenuhan kewajiban perpajakan. Data
dianalisis melalui proses bracketing, pengelompokan temuan, dan pembentukan
tema. Hasil penelitian mengidentifikasi lima tema utama: (1) Pembangunan dan
Korupsi: Musuh tapi Saudara, (2) Konsultan sebagai Fasilitator Legal Avoidance,
(3) Pembukuan sebagai Kunci Sukses Upaya Legal Avoidance, (4) Legal
Avoidance: Murah tanpa Penjara, dan (5) Perang tanpa Senjata. Temuan
menunjukkan bahwa pajak secara konsisten ditempatkan dalam “akun kerugian”
oleh wajib pajak, memicu strategi loss aversion untuk meminimalkan beban pajak,
namun tetap berada dalam batas legal. Konsultan pajak berperan ganda sebagai
teknisi fiskal dan mediator psikologis yang menjembatani rasa takut dan tuntutan
hukum. Penelitian ini memperluas pemahaman tentang bagaimana framing negatif
terhadap pajak dan rendahnya kepercayaan terhadap otoritas mempengaruhi
perilaku kepatuhan, serta menegaskan relevansi slippery slope framework dalam
konteks perpajakan di Indonesi
Analisis manajemen piutang (studi pada PT Sarijan International Digital School and Training Indonesia perusahaan penyedia pelatihan)
No full textPenelitian ini membahas tentang manajemen piutang dan sistem pengendalian internal
pada PT Sarijan International Digital School and Training Indonesia. Piutang menjadi
aspek penting dalam keberlangsungan operasional perusahaan karena berkaitan
dengan penerimaan pendapatan dari pelatihan yang diselenggarakan. Namun, efektif
dalam manajemen piutang dan baiknya pengendalian internal diperlukan sekali untuk
meminimalisir risiko yang terkait dengan piutang, seperti piutang macet. Metode
penelitian yang digunakan adalah penelitian lapangan dengan pendekatan kualitatif.
Data diperoleh melalui wawancara dengan pihak terkait dan studi dokumentasi terkait
proses manajemen piutang dan sistem pengendalian internal di perusahaan. Hasil
penelitian menunjukkan bahwa PT Sarijan International Digital School and Training
Indonesia telah melaksanakan sebagian besar tahapan dalam manajemen piutang,
meskipun masih terdapat beberapa masalah seperti pembuatan dokumen dan
pencatatan akuntansi yang masih manual. Kesimpulannya, penelitian ini memberikan
pemahaman yang lebih mendalam tentang manajemen piutang dan sistem
pengendalian internal di PT Sarijan International Digital School and Training
Indonesia, serta memberikan saran yang dapat membantu perusahaan meningkatkan
efektivitas dan efisiensi dalam pengelolaan piutang.
Kata kunci : manajemen piutang, pengendalian internal, dan perusahaan penyedia
pelatihan
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Framing Taxes as Losses: A Phenomenological Study of Mental Accounting and Compliance Behaviour in Indonesia
Full text linkAim: This study examined how taxpayers perceive and manage their tax liabilities through an accounting mental approach.
Methodology: Employing a phenomenological approach, the authors conducted in-depth interviews with tax consultants and clients experienced in fulfilling tax obligations. Data were analysed through bracketing, categorisation, and thematic development.
Findings: Five themes emerged: tax and corruption as intertwined tensions, consultants as facilitators of legal avoidance, bookkeeping as a strategic tool, low-risk avoidance as a preferred option, and compliance as a subtle psychological struggle. Taxpayers commonly frame taxes as entries in a ‘loss account’, prompting loss-aversion strategies to minimise liabilities whilst remaining lawful. Consultants act as both technical experts and psychological intermediaries who translate taxpayers’ fear of sanctions into avoidance strategies.
Implications: The study extends the ‘slippery slope’ theory by showing how loss framing shapes compliance in Indonesia, and underlines the dual role of tax consultants, highlighting the need of policy to rebuild trust and reframe taxation as a civic responsibility to encourage voluntary compliance.
Originality/value: By revealing how negative tax framing and distrust interact to shape compliance, the study offers new insights into tax behaviour in contexts where legality, avoidance, and low institutional trust converge
Variations on the Author
Full text link“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
Full text linkWe 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
Full text linkWe 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
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