1,720,954 research outputs found
Efektivitas Media Sosial Instagram Sebagai Alat Penyuluhan Pajak untuk Meningkatkan Kepatuhan Wajib Pajak
No full textThis study evaluates the effectiveness of Instagram as a tax counseling medium in increasing taxpayer compliance. As an interactive visual platform, Instagram offers the convenience of conveying information that is interesting and easy to understand. This study uses a survey method with respondents from taxpayers who follow the official Instagram account of KPP Pratama Makassar Barat. The variables analyzed included the level of taxpayer compliance before and after exposure to counseling content, as well as the level of user engagement through the likes, comments, and question and answer sessions. The results of the study show that the use of Instagram has a positive and significant effect on improving compliance, especially in terms of timely reporting and tax payments. Educational content packaged in infographics and short videos has proven to be effective in attracting interest and encouraging understanding of taxpayers. User involvement through direct interaction also supports the achievement of tax education goals. The recommendations of this study emphasize the importance of optimizing relevant and easy-to-understand content to drive tax compliance through social media.Keywords: Effectiveness, Instagram, tax counseling, taxpayer complianc
INSTAGRAM SOCIAL MEDIA STRATEGY AS A CULTURAL COMMUNICATION TOOL IN TAX EDUCATION: Strategi media sosial Instagram sebagai Alat Komunikasi Budaya dalam Penyuluhan Pajak
No full textPenelitian ini bertujuan untuk mengkaji peran dan strategi media sosial Instagram sebagai alat komunikasi budaya dalam penyuluhan pajak, dengan fokus pada upaya meningkatkan kepatuhan wajib pajak di Indonesia. Sebagai platform yang populer di kalangan berbagai kalangan, Instagram telah menjadi sarana yang efektif untuk menyampaikan informasi kepada masyarakat dengan cara yang lebih menarik dan mudah diakses. Melalui pendekatan komunikasi budaya, penelitian ini menganalisis bagaimana pesan penyuluhan pajak disampaikan melalui konten visual, teks, dan interaksi pengguna, serta dampaknya terhadap pemahaman dan perilaku wajib pajak. Metode yang digunakan dalam penelitian ini adalah analisis konten dan wawancara dengan pihak-pihak yang terlibat dalam kampanye penyuluhan pajak di Instagram. Studi ini menggunakan metode survei dengan responden dari wajib pajak yang mengikuti akun Instagram resmi KPP Pratama Makassar Barat.. Hasil penelitian menunjukkan bahwa Instagram memungkinkan interaksi langsung antara otoritas pajak dan masyarakat, sehingga menciptakan ruang untuk dialog yang lebih terbuka. Penggunaan elemen budaya, seperti simbol, bahasa yang mudah dipahami, serta pendekatan kreatif dalam pembuatan konten, terbukti meningkatkan efektivitas penyuluhan pajak. Selain itu, penyesuaian pesan dengan karakteristik audiens di platform ini sangat penting untuk meningkatkan daya tarik dan pemahama
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
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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