1,721,284 research outputs found
Sistem pelayanan sirkulasi pada Perpustakaan SMP Negeri 22 Bandar Lampung [Tugas Akhir] / oleh Restiani
No full textBibl. : 47xii, 47 hlm. : ill. ; 28 cm. . -- Lamp. ( 5 le
KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB-P2) PERDESAAN DAN PERKOTAAN UPT PENDAPATAN DAERAH DI WILAYAH AIR JAMBAN KECAMATAN MANDAU KABUPATEN BENGKALIS
Get PDFABSTRAK
KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB-P2) PERDESAAN DAN PERKOTAAN UPT PENDAPATAN DAERA DI WILAYAH KELURAHAN AIR JAMBAN KECAMATAN MANDAU KABUPATEN BENGKALIS
Oleh:
NIKEN AYU RESTIANI NIM.02170623200
Pajak Bumi dan Bangunan termasuk pajak negara yang dipungut oleh masyarakat Daerah Kecamatan Mandau cukup handal dalam meningkatakan pendapatan asli daerah di Kecamatan Mandau. Untuk meningkatkan pendapatan asli daerah dari sector PBB-P2, maka tingkat kepatuhan wajib pajak harus diperhatikan agar target penerimaan yang diharapkan dapat tercapai. Pada dasarnya PBB-P2 menggunakan dua system pemungutan yaitu, self assessment system dan official assessment system, yang mana kedua system ini diterapkan dalam kegiatan berbeda, yaitu self assessment system diterapkan dalam kegiatan menyerahkan surat pemberitahuan objek pajak (SPOP), sedangkan official assessment system diterapkan dalam menentukan besarnya PBB-P2 yang terutang. Oleh karena itu, sistem pemungutannya sangat berpengaruh terhadap tingkat kepatuhan wajib pajak. Kata kunci : Kepatuhan Wajib Pajak, Pajak PBB-P
IMPLEMENTASI E-SAMSAT DALAM UPAYA MENINGKATKAN PENERIMAANPEMBAYARAN PAJAK KENDARAAN BERMOTOR DI UNIT PELAKSANA TEKNIS (UPT) PENGELOLAAN PENDAPATAN SIMPANG TIGA PEKANBARU
Get PDFABSTRAK
IMPLEMENTASI E-SAMSAT DALAM UPAYA MENINGKATKAN PENERIMAAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR
DI UNIT PELAKSANA TEKNIS (UPT) PENGELOLAAN
PENDAPATAN SIMPANG TIGA PEKANBARU
OLEH
RESTIANI FADHILAH
01870624228
Pajak Kendaraan Bermotor dipungut atas kepemilikan dan ataupun kepenguasaan kendaraan bermotor sekaligus menjadi objek pajak dan subjek pajaknya yakni orang pribadi atau badan selaku pemilik kendaraan bermotor. Informasi yang digunakan dalam penelitian ini merupakan informasi sekunder yang diperoleh dari laporan penelitian terdahulu, jurnal dan sumber lainnya, serta informasi primer langsung lewat wawancara dengan Kasubag tata usaha para pegawai kantor UPT Pengelolaan Pendapatan Simpang 3 Pekanbaru. Berdasarkan hasil yang diperoleh penelitian ini menyimpulkan bahwa, Pertama, Pemungutan Pajak Kendaraan Bermotor dengan System Online lewat E-Samsat belum sepenuhmya terlaksana karena fasilitas yang masih kurang memadai serta kurangnya kesadaran masyarakat dalam membayar pajak. Kedua, meningkatkan Pendapatan Asli Daerah yang bersumber dari Pajak Kendaraan Bermotor. Ketiga, masih minimnya pengetahuan masyarakat akan terdapatnya E-Samsat serta Kurangnya pengetahuan Ilmu Teknologi untuk warga yang belum memakai ATM atau e-banking.
Kata Kunci: E-Samsat, Pajak Kendaraan Bermoto
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
The Effects of Penalty Design on Market Performance: Experimental Evidence from an Emissions Trading Scheme with Auctioned Permits
Get PDFThis paper investigates the behavioural implications of penalty designs on market performance using an experimental method. Three penalty types and two penalty levels are enforced in a laboratory permit market with auctioning, including the Australian Carbon Pollution Reduction Scheme proposed design of tying the penalty rate to the auction price. Compliance strategies are limited to undertaking irreversible abatement investment decisions or buying permits. We aim to assess how penalty design under the presence of subjects‟ risk preferences might affect compliance incentives, permit price discovery, and efficiency. In contrast to theory, we find that penalty levels serve as a focal point that indicates compliance costs and affects compliance strategies. The make-good provision penalty provides stronger compliance incentives than the other penalty types. However, the theory holds with regard to permit price discovery, as we find no evidence of the effect of penalty design on auction price. Interestingly, risk preference does not directly affect compliance decision, but it does influence price discovery, which evidently is a significant factor in compliance decisions as well as efficiency. Most importantly, a trade-off between investment incentives and efficiency is observed.emissions trading, penalty design, experiment, auction, irreversible investment, abatement, compliance, Environmental Economics and Policy, Resource /Energy Economics and Policy,
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
- …
