1,720,955 research outputs found
PENGARUH SANKSI PERPAJAKAN, PENGETAHUAN PAJAK, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MEDIASI
No full textPenelitian ini bertujuan untuk menguji pengaruh sanksi perpajakan, pengetahuan
pajak, dan sosialisasi pajak terhadap kepatuhan wajib pajak orang pribadi dengan
kesadaran wajib pajak sebagai variabel mediasi.
Penelitian ini menggunakan pendekatan kuantitatif. Data dikumpulkan dengan
penyebaran kuesioner. Dari 114 kuesioner yang kembali, yang bisa digunakan 100
kuesioner yang bisa dipakai dengan menggunakan metode sampling probabilitas.
Data yang diperoleh akan diuji dengan uji asumsi klasik sebelum pengujian
hipotesis. Apilkasi SmartPLS 4.0 digunakan dalam pengujian penelitian ini.
hasil dari penelitian ini menunjukkan bahwa sanksi perpajakan berpengaruh
signifikan terhadap kepatuhan wajib pajak, pengetahuan pajak wajib pajak
berpengaruh signifikan terhadap kepatuhan wajib pajak, sosialisasi pajak
berpengaruh signifikan terhadap kepatuhan wajib pajak dan kesadaran wajib pajak
berpengaruh signifikan terhadap kepatuhan wajib pajak. Penelitian ini diharapkan
dapat membantu kantor pajak untuk memberikan pengetahuan pajak kepada wajib
pajak orang pribadi untuk membantu dalam pelaporan pajak.
Kata Kunci: Kepatuhan Wajib Pajak, Sanksi Perpajakan, Pengetahuan Pajak,
Sosialisasi Pajak, Kesadaran Wajib Pajak
This research aims to examine the influence of tax sanctions, tax knowledge, and
tax socialization on individual taxpayer compliance in micro, small and medium
enterprises with taxpayer awareness as a mediation variable.
This research is using quantitative approach. Data was collected through
questionnaires. From 114 returned questionnaires, which can be used 100
questionnaires in this study were selected using probability sampling method.
Data have been obatained will be tested with classic assumption test before
hypothesis testing. Smart PLS 4.0 application were used in this study testing.
As a results of this research show that tax sanctions has a significant effect on
taxpayer compliance, tax knowledge have a significant effect on taxpayer
compliance, tax socialization have a significant effect on tax payer compliance
and the taxpayer awareness has a significant positive effect on taxpayer
compliance. It is hoped that this research can help the tax office to provide tax
knowledge to micro, small and medium businesses to assist in tax reporting.
Keywords: Taxpayer Compliance, Tax Sanctions, Tax Knowledge, Tax
Socialization, Taxpayer Awarenes
ANALISIS PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textThis research aims to analyze the impact of financial factors on market price in companies listed on the Indonesia Stock Exchange. The independent variables to be analyzed in this research namely return on equity, book value per share, earning per share, dividend per share, dividend yield, price earning and debt to total asset, and with the control variables namely firm size. 121 firms for the period of 2012-2016 used for sample which selected by using purposive sampling method. Software SPSS version 22.0 and Eviews Version 7 for windows are used to test in this research. The results of this research showed that return on equity, book value per share, earning per share, dividend per share, and firm size positively significant on market price while dividend yield show negatively significant on market price. This result also show price earnings positively insignificant and debts to total assets negatively insignificant on market price.Penelitian ini bertujuan untuk menganalisa dampak atas faktor-faktor keuangan terhadap harga saham pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel independen yang dianalisa dalam penelitian ini adalah return on equity, book value per share, earning per share, dividend per share, dividend yield, price earning dan debt to total asset, serta ukuran perusahaan sebagai variabel kontrol. Selama periode 2012-2016 sebanyak 121 perusahaan dipilih sebagai objek dalam penelitian ini dengan menggunakan metode purposive sampling. Pengujian data dalam penelitian ini menggunakan software SPSS versi 22.0 dan Eviews versi 7. Hasil penelitian ini menunjukkan bahwa return on equity, book value per share, earning per share, dividend per share dan ukuran perusahaan berpengaruh signifikan positif terhadap harga saham sedangkan dividend yield berpengaruh signifikan negatif terhadap harga saham. Penelitian ini juga menemukan bahwa walaupun price earning dan debts to total assets tidak memiliki pengaruh signifikan terhadapa harga saham, price earning berpengaruh positif dan debts to total assets berpengaruh negatif terhadap harga saham.</p
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
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
ANALISIS PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThis research aims to analyze the impact of financial factors on market price in companies listed on the Indonesia Stock Exchange. The independent variables to be analyzed in this research namely return on equity, book value per share, earning per share, dividend per share, dividend yield, price earning and debt to total asset, and with the control variables namely firm size. 121 firms for the period of 2012-2016 used for sample which selected by using purposive sampling method. Software SPSS version 22.0 and Eviews Version 7 for windows are used to test in this research. The results of this research showed that return on equity, book value per share, earning per share, dividend per share, and firm size positively significant on market price while dividend yield show negatively significant on market price. This result also show price earnings positively insignificant and debts to total assets negatively insignificant on market price.Penelitian ini bertujuan untuk menganalisa dampak atas faktor-faktor keuangan terhadap harga saham pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel independen yang dianalisa dalam penelitian ini adalah return on equity, book value per share, earning per share, dividend per share, dividend yield, price earning dan debt to total asset, serta ukuran perusahaan sebagai variabel kontrol. Selama periode 2012-2016 sebanyak 121 perusahaan dipilih sebagai objek dalam penelitian ini dengan menggunakan metode purposive sampling. Pengujian data dalam penelitian ini menggunakan software SPSS versi 22.0 dan Eviews versi 7. Hasil penelitian ini menunjukkan bahwa return on equity, book value per share, earning per share, dividend per share dan ukuran perusahaan berpengaruh signifikan positif terhadap harga saham sedangkan dividend yield berpengaruh signifikan negatif terhadap harga saham. Penelitian ini juga menemukan bahwa walaupun price earning dan debts to total assets tidak memiliki pengaruh signifikan terhadapa harga saham, price earning berpengaruh positif dan debts to total assets berpengaruh negatif terhadap harga saham
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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