1,720,956 research outputs found
Community Participation in Paying Land and Building Tax in Medan City
No full textThis study aims to analyze community participation in the payment of Rural and Urban Land and Building Taxes (PBB-P2) in Medan City. The research addresses three key questions: the forms of public involvement, the strategies employed by the Medan City Government to foster taxpayer engagement, and the challenges encountered in enhancing participation. The study is grounded in the reality that, although PBB-P2 constitutes a significant portion of the region’s Local Own- Source Revenue (PAD), disparities in taxpayer compliance persist, particularly between urban centers and peripheral areas. Adopting a qualitative descriptive approach, the study employed in-depth interviews, field observations, and document analysis. Informants included officials from the Regional Revenue Agency (Bapenda) of Medan City and taxpayers from diverse socioeconomic backgrounds. The findings reveal that urban residents demonstrate a higher degree of participation, attributed to better access to tax-related information, higher levels of fiscal literacy, and more widespread adoption of digital services. In contrast, residents in other areas face several challenges, including uneven dissemination of tax information, limited access to efficient administrative services, and a lack of comprehensive understanding regarding the tangible benefits of paying PBB. Government efforts such as service digitalization, community-based outreach campaigns, and fiscal incentives have yielded encouraging outcomes, although their reach and impact remain varied across communities. The study concludes that taxpayer participation in PBB reflects the broader quality of civic engagement and the relational dynamics between the government and its citizens. Strengthening this participation calls for collaborative, educational, and socially just strategies, supported by inclusive policies and responsive institutions that accommodate local conditions.138 pagesTesis Magiste
Community Participation in Paying Land and Building Tax in Medan City
No full textThis study aims to analyze community participation in the payment of Rural and Urban Land and Building Taxes (PBB-P2) in Medan City. The research addresses three key questions: the forms of public involvement, the strategies employed by the Medan City Government to foster taxpayer engagement, and the challenges encountered in enhancing participation. The study is grounded in the reality that, although PBB-P2 constitutes a significant portion of the region’s Local Own- Source Revenue (PAD), disparities in taxpayer compliance persist, particularly between urban centers and peripheral areas. Adopting a qualitative descriptive approach, the study employed in-depth interviews, field observations, and document analysis. Informants included officials from the Regional Revenue Agency (Bapenda) of Medan City and taxpayers from diverse socioeconomic backgrounds. The findings reveal that urban residents demonstrate a higher degree of participation, attributed to better access to tax-related information, higher levels of fiscal literacy, and more widespread adoption of digital services. In contrast, residents in other areas face several challenges, including uneven dissemination of tax information, limited access to efficient administrative services, and a lack of comprehensive understanding regarding the tangible benefits of paying PBB. Government efforts such as service digitalization, community-based outreach campaigns, and fiscal incentives have yielded encouraging outcomes, although their reach and impact remain varied across communities. The study concludes that taxpayer participation in PBB reflects the broader quality of civic engagement and the relational dynamics between the government and its citizens. Strengthening this participation calls for collaborative, educational, and socially just strategies, supported by inclusive policies and responsive institutions that accommodate local conditions.138 pagesTesis Magiste
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
THE EFFECT OF SOCIO-ECONOMIC CONDITIONS ON COMMUNITY PARTICIPATION IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES IN MEDAN CITY: (PENGARUH KEADAAN SOSIAL EKONOMI TERHADAP PARTISIPASI MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN DI KOTA MEDAN)
No full textThis study analyzes the issue of land and building tax (PBB-P2) in rural and urban areas in Medan City using a socio-economic analysis approach. This approach aims to look at the relationship between social and economic conditions and the level of community participation. The main problem that is the focus of this study is to include the level of community participation in each administrative area in Medan City by combining socio-economic disparity analysis. This study is motivated by factual data related to PBB-P2 which indicates the difference in income in each area of Medan City. This difference indicates a correlation with the socio-economic disparity of the community, especially PBB-P2 is the main supply in Regional Original Revenue (PAD). This study is classified as a type of qualitative research using a descriptive analysis approach. Data collection was carried out by or through interviews, documentation and field observation methods. There are two types of data in this study, including primary sources as the primary source and secondary sources as complementary or reinforcing sources. The results of the study include the relationship between socioeconomic disparities and community participation. Socioeconomic disparities occur due to differences in the significance of income in each region, so that, according to him, this encourages community participation in paying taxes. Then, the behavior pattern of people in paying taxes is also influenced by technological aspects. This can be seen in rural areas where the intensity of community participation in paying taxes is increasing. The information shows that there is a duality relationship between social disparities based on socioeconomic circumstances and technological advances as part of efforts to increase community participation in paying land and building taxes
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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