1,720,981 research outputs found
PENGARUH LOVE OF MONEY, MONEY ETHICS, SISTEM PERPAJAKAN DAN SANKSI PAJAK, TERHADAP PENGGELAPAN PAJAK (TAX EVASION) (Studi pada Kantor Pelayanan Pajak Pratama Pekanbaru Tampan)
Full text linkABSTRAK
PENGARUH LOVE OF MONEY, MONEY ETHIC, SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION)
(STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA PEKANBARU TAMPAN)
Oleh : Nida Aulia
NIM : 12070327090
Penelitian ini bertujuan untuk menganalisis pengaruh love of money, Money Ethic, Sistem Perpajakan dan Sanksi Pajak terhadap Penggelapan Pajak. Penggelapan pajak merupakan tindakan melanggar hukum yang dilakukan oleh wajib pajak untuk mengurangi jumlah wajib pajak yang seharusnya dibayar. Sejalan dengan urgensi tersebut penelitian ini mengkaji Love of money dan Money Ethic dapat memepengaruhi perilaku individu dalam memenuhi kewajiban pajaknya. Selain itu Sistem Perpajakan yang tidak efektif dan Sanksi Pajak yang tidak tegas juga dapat mendorong penggelapan pajak. Desain penelitian ini merupakan penelitian kuantitatif. Sampel penelitian ini adalah 82 Wajib Pajak Pratama Pekanbaru. Teknik pengambilan sampel yang digunakan adalah metode simple random sampling. Analisis data yang digunakan adalah analisi PLS (Partial Least Square) versi 4.1. Berdasarkan hasil penelitian dapat disimpulkan bahwa Love of Money berpengaruh Positif dan signifikan terhadap Penggelapan Pajak (tax evasion), Money Ethic berpengaruh Positif dan signifikan terhadap Penggelapan Pajak (tax evasion), Sistem Perpajakan tidak berpengaruh positif dan tidak signifikan terhadap Penggelapan Pajak (tax evasion) dan Sanksi Pajak berpengaruh positif dan signifikan terhadap penggelapan pajak (tax evasion).
Kata Kunci : Love of Money, Money Ethic, Sistem Perpajakan, Sanksi Pajak, Penggelapan Pajak (Tax Evasion
Penerapan Strategi Students Team Heroic Leadership Terhadap Hasil Belajar Matematika Pada Materi Sistem Persamaan Linier Dua Variabel (SPLDV) di kelas VIII MTsN 1 Banjarmasin Tahun Pelajaran 2017/2018
Full text linkNida Aulia Yasmin: 2018. Penerapan Strategi Students Team Heroic Leadership Terhadap Hasil Belajar Matematika Pada Materi Sistem Persamaan Linier Dua Variabel (SPLDV) di kelas VIII MTsN 1 Banjarmasin Tahun Pelajaran 2017/2018. Skripsi, Jurusan Pendidikan Matematika, Fakultas Tarbiyah dan Keguruan.
Pembimbing: Hasby Assidiqi, S.Pd., M.Si., dan
Nuryadin, M.Ag.
Penelitian ini bertujuan untuk mengetahui hasil belajar siswa menggunakan Strategi Students Team Heroic Leadership kelas VIII MTsN 1 Banjarmasin, mengetahui respon siswa kelas VIII MTsN 1 Banjarmasin terhadap strategi Students Team Heroic Leadership.
Jenis penelitian ini adalah penelitian lapangan (field research) dengan pendekatan kuantitatif. Penelitian ini menggunakan metode eksperimen yaitu quasi eksperimental designbentukposttest only control design. Subjek dalam penelitian ini adalah 78 siswa yang terdiri dari 39 siswa untuk kelompok eksperimen dan 39 siswa untuk kontrol yang diperoleh dengan teknik purposive sampling pada siswa kelas VIII. Objek dalam penelitian ini adalah hasil belajar siswa menggunakan strategi pembelajaran Students Team Heroic Leadership. Teknik pengumpulan data dalam penelitian ini adalah tes, angket, observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan statistik deskriptif, uji normalitas, uji homogenitas, dan uji-t.
Hasil penelitian menunjukkan bahwa rata-rata hasil belajar siswa secara keseluruhan terhadap strategi pembelajaran Students Team Heroic Leadershipadalah76,5 berada pada kualifikasi baik. Rata-rata respon siswa secara keseluruhan terhadap pembelajaran matematika dengan menggunakan strategi pembelajaran Students Team Heroic Leadershipsebesar 89,27% yang memenuhi kategori sangat baik.Berdasarkan hasil pengujian dengan uji t didapatkan t_hitung=1,8945 sedangkan t_tabel=1,66515 pada taraf signifikansi a=0,05 dengan derajat kebebabasan (db) =76. Harga t_hitung lebih besar dari t_tabel, maka H_0 ditolak dan H_a diterima. Terdapat perbedaan yang signifikan antara hasil belajar siswa yang diajarkan dengan strategi pembelajarn Students Team Heroic Leadershipdan hasil belajar siswa yang diajarkan dengan model konvensional dalam materi SPLDV di kelas VIII MTsN 1 Banjarmasin
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
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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