177,139 research outputs found
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
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA PPSU KELURAHAN CEGER
Get PDFQINTARI SETYANINGRUM. Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, dan Pelayanan Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada PPSU Kelurahan Ceger. Skripsi. Jakarta. Program Studi Pendidikan Ekonomi. Fakultas Ekonomi dan Bisnis. Universitas Negeri Jakarta. 2025. Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, pengetahuan pajak, dan pelayanan pajak terhadap kepatuhan wajib pajak kendaraan bermotor pada Petugas Prasarana dan Sarana Umum (PPSU) di Kelurahan Ceger. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh PPSU Kelurahan Ceger yang berjumlah 83 orang, dan teknik pengambilan sampel menggunakan metode sensus. Instrumen penelitian disusun dalam bentuk kuesioner dengan skala Likert. Teknik analisis data yang digunakan mencakup analisis statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas), analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²).
Hasil penelitian menunjukkan bahwa secara parsial, pengetahuan pajak dan pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sedangkan kesadaran wajib pajak tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kepatuhan wajib pajak. Implikasi praktis dari penelitian ini menunjukkan perlunya peningkatan edukasi perpajakan dan perbaikan kualitas pelayanan, khususnya kemudahan akses dan responsivitas petugas pajak, guna meningkatkan tingkat kepatuhan wajib pajak kendaraan bermotor, khususnya di kalangan aparatur seperti PPSU.
Kata Kunci: Kesadaran Wajib Pajak, Pengetahuan Pajak, Pelayanan Pajak, Kepatuhan Wajib Pajak, Pajak Kendaraan Bermotor.***** QINTARI SETYANINGRUM. The Influence of Taxpayer Awareness, Tax Knowledge, and Tax Services on Motor Vehicle Taxpayer Compliance at PPSU in Ceger Sub-district. Thesis. Jakarta. Study Program of Economic Education. Faculty of Economics and Business. Jakarta State University. 2025. This study aims to analyze the influence of taxpayer awareness, tax knowledge, and tax services on motor vehicle taxpayer compliance among Public Facility Maintenance Officers (PPSU) in Ceger Sub-District. The research employs a quantitative approach with an associative method. The population consists of all 83 PPSU members in Ceger, and the sampling technique uses a census method. The research instrument was a Likert-scale questionnaire. Data analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²).
The results indicate that partially, tax knowledge and tax services have a positive and significant effect on taxpayer compliance, while taxpayer awareness does not show a significant effect. Simultaneously, all three variables significantly influence motor vehicle taxpayer compliance. The practical implication of this study highlights the need to enhance tax education and improve service quality, particularly in accessibility and responsiveness of tax officers, to increase compliance levels, especially among government workers such as PPSU officers.
Keywords: Taxpayer Awareness, Tax Knowledge, Tax Services, Taxpayer Compliance, Motor Vehicle Ta
"Closing the R&D Gap, Evaluating the Sources of R&D Spending"
Get PDFBoth spending and tax policies have been implemented in the United States with the goal of stimulating private sector research and development (R&D). Karier questions whether current R&D policy, especially the research and experimentation tax credit, can contribute to closing the gap between nondefense expenditures on R&D in the United States and such expenditures in other countries, such as Japan and Germany. He also explores possible changes to our current R&D policy to make it more effective.
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
Letter from R. R. Zellick, Assistant Trust Officer, Anglo California National Bank of San Francisco, to Joseph R. Goodman, October 2, 1942
No full textLetter from R. R. Zellick, Assistant Trust Officer at The Anglo California National Bank of San Francisco, to Joseph R. Goodman, regarding property owned by Dave Tatsuno. Zellick mentions a dispute between current tenants and Tatsuno, and that Tatsuno has asked Goodman to help locate trustworthy tenants.Personal correspondence, organizational records, government documents, publications, and other papers created or collected by Joseph R. Goodman documenting the forced removal and incarceration of Japanese Americans during World War II, as well as organized resistance to incarceration. Included in the collection are records of the Japanese Young Men's Christian Association and the Japanese American Citizens' League in San Francisco, including papers of the Japanese YMCA's executive secretary Lincoln Kanai; Sakai family papers; Goodman's correspondence to and from Japanese American incarcerees, organizations opposing forced removal and incarceration of Japanese Americans, the War Relocation Authority, and others; publications, photographs, and ephemera from the Topaz Relocation Center, where Goodman taught high school; War Relocation Authority records and publications; and newspaper clippings, pamphlets, and reports about forced removal and incarceration created by various government, religious, and civic organizations, in California and nationwide
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
Liftings for noncomplete probability spaces
No full textThe current state of knowledge concerning liftings for noncomplete probability spaces is discussed. This is a somewhat expanded version of the author's talk given at the 1991 Summer Conference on General Topology and Applications in Honor of Mary Ellen Rudin and Her Work.PT: S; CR: BURKE MR, IN PRESS P AM MATH S BURKE MR, 1991, ISRAEL J MATH, V73, P33 BURKE MR, 1992, ISRAEL J MATH, V79, P289 CARLSON T, THEOREM LIFTING CHRISTENSEN JPR, 1974, TOPOLOGY BOREL STRUC FREMLIN DH, 1989, HDB BOOLEAN ALGEBRAS, P877 INOESCUTULCEA A, 1966, 5TH P BERK S MATH ST, V2 IONESCUTULCEA A, 1967, CONTRIBUTIONS PROB 1, P63 IONESCUTULCEA A, 1969, TOPICS THEORY LIFTIN JECH TJ, 1978, SET THEORY JOHNSON RA, 1980, P AM MATH SOC, V80, P234 JUST W, IN PRESS T AM MATH S KUPKA J, 1983, INDIANA U MATH J, V32, P717 LOSERT V, 1983, LNM, V1080, P95 MAHARAM D, 1958, P AM MATH SOC, V9, P987 SHELAH S, 1983, ISRAEL J MATH, V45, P90 TALAGRAND M, 1982, P AM MATH SOC, V84, P379 VONNEUMANN J, 1931, CRELLES J MATH, V165, P109; NR: 18; TC: 0; J9: ANN N Y ACAD SCI; PG: 4; GA: BZ86BSource type: Electronic(1
HUBUNGAN POLA ASUH AUTHORITATIVE DENGAN PERILAKU ASERTIF REMAJA KETURUNAN MINANG DI SMA NEGERI 11 PEKANBARU
Get PDFRAHMATIA BUDI SETYANINGRUM (2019): HUBUNGAN POLA ASUH AUTHORITATIVE DENGAN PERILAKU ASERTIF REMAJA KETURUNAN MINANG DI SMA NEGERI 11 PEKANBARU
Perilaku asertif adalah perilaku yang menunjukkan kemampuan mengungkapkan perasaan dan pikiran secara jujur dan nyaman, dan kemampuan untuk menolak hal-hal yang tidak sesuai dengan keinginan. Perilaku asertif penting untuk dimiliki setiap remaja untuk menghindari mereka dari pengaruh negatif pergaulan bebas. Remaja yang asertif dapat dibentuk melalui pola asuh yang tepat, yakni pola asuh authoritative, dimana orang tua memberikan kebebasan bagi remaja untuk mengungkapkan apa yang ia inginkan. Penelitian ini bertujuan untuk mengetahui ada tidaknya hubungan antara pola asuh authoritative dengan perilaku asertif. Pengumpulan data dilakukan menggunakan kuisioner terhadap 87 siswa. Penentuan sampel menggunakan teknik incidental sampling. Analisis data pada penelitian ini menggunakan teknik korelasi Product Moment dari Pearson melalui program SPSS versi 21.0 for windows, diperoleh nilai koefisien korelasi (r) sebesar 0,587 dengan sig. (2-tailed) = 0,000; p<0,05, artinya hipotesis diterima yaitu ada hubungan antara pola asuh authoritative dengan perilaku asertif remaja keturunan Minang di SMA Negeri 11 Pekanbaru. Temuan dari penelitian ini adalah pola asuh orang tua yang authoritative berperan penting dalam membentuk perilaku asertif pada remaja.
Kata Kunci: pola asuh authoritative, perilaku asertif, remaja keturunan Minan
Hansen, Lee (Lee R.). Union, non-union, and managerial pay plan state employees, 2008-2019
No full text1 online resource (2 pages)"July 1, 2021."Provides the number of union and non-union state employees in each of the last 14 years. Also provides the number of state employees paid under the state's managerial pay plan during each of those years. Updates OLR research report 2019-R-011
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