384 research outputs found
PENGARUH PENERAPAN E-FILING, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PENYAMPAIAN SPT TAHUNAN PADA KPP PRATAMA PEKANBARU TAMPAN
No full textABSTRAK
PENGARUH PENERAPAN E-FILING, KUALITAS PELAYANAN DAN
SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
ORANG PRIBADI DALAM PENYAMPAIAN SPT TAHUNAN PADA KPP
PRATAMA PEKANBARU TAMPAN
OLEH:
IIS SOLEHA
NIM: 12070323517
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh
penerapan e-filing, kualitas pelayanan, dan sanksi perpajakan terhadap
kepatuhan wajib pajak orang pribadi pada kantor pelayanan pajak Pratama
Pekanbaru Tampan.. Jenis penelitian ini adalah penelitian kuantitatif dengan
penyebaran kuesioner. Populasi dalam penelitian ini adalah wajib pajak yang
terdaftar di kantor pelayanan pajak Pratama Pekanbaru Tampan, dengan sampel
yang di gunakan berjumlah 100 orang. Metode analisis data menggunakan Nonprobability
Sampling dengan metode purposive sampling dimana teknik dalam
pengambilan sampel ini memiliki pertimbangan-pertimbangan yang sudah
ditentukan kepada responden dengan bantuan SMART PLS4. Hasil penelitian ini
menunjukkan bahwa penerapan e-filing berpengaruh positif dan signifikan
terhadap kepatuhan wajib pajak orang pribadi hal ini didukung karena wajib
pajak lebih mudah dalam penyampaian pajak terutangnya dengan tepat waktu
karena dilakukan secara online, kualitas pelayanan berpengaruh positif dan
signifikan terhadap kepatuhan wajib pajak orang pribadi karena semakin baik
kualitas pelayanan yang diberikan dan sesuai dengan apa yang diharapkan oleh
wajib pajak maka wajib pajak akan patuh dalam membayar dan melaporkan
pajak terutangnya dengan tepat waktu, dan sanksi perpajakan berpengaruh
positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi hal ini di
dukung karena adanya rasa takut wajib pajak terhadap sanksi yang akan
didapatkan jika tidak membayar pajaknya tepat waktu.
Kata Kunci: Penerapan e-filing, kualitas pelayanan, sanksi perpajakan,
kepatuhan wajib paja
Analyzing Brazilian markets using the Global VAR & IIS Approach
No full textThis thesis consists of three chapters. The chapters can be read separately, ie there is no predetermined reading order. However, the suggested order follows a linear evolution of the theme. This work expands the work of Barbosa (2017), in his study the author establishes a model for the Brazilian market taking into account the interdependencies between regions using the Global VAR (GVAR) methodology, and uses this model to estimate the elasticity of regional employment in relation to the country’s economic activity. In this study we expand the Barbosa (2017) model on several fronts. First, the study addresses the use of different weight matrices. Traditionally, the weight matrix used in the literature is based on trade weights and bilateral trade between two countries. Barbosa (2017) proposes a weight matrix based on connections between regions, this study in its turn expands these weight matrix allowing the weight matrix to be based not only on connections between regions but also on macroeconomic variables of each region such as GDP, GDP per capita and population. A second innovation is made with the proposal of a new econometric model. This new econometric model is built from the Global VAR model, which is expanded through a saturation with impulse indicators (henceforth called GVAR-IIS). It is worth mentioning that the hypothesis of weak exogeneity remains a requirement for the validity of the GVAR-IIS. For validation of weak exogeneity, the study applies not only the classical tests of weak exogeneity proposed by Granger and Lin (1995) but expands the tests by applying the concept of separability proposed by Hecq et al. (2002). The first part of the study analyzes the original model proposed by Barbosa (2017) using a weight matrix based on connections between cities. The database is expanded to include the period of forecasts that took place between 2016 and 2018. In this chapter we assess how the forecasts behave in the face of the scenario, we also assess the resilience of the regions and the heterogeneity of the responses. In the second part, the GVAR model proposed by Barbosa (2017) is saturated with impulse indicators, this new model is referred as GVAR-IIS. The chapter proposes an estimation procedure for the GVARIIS. The Chapter also presents an empirical exercise in which the new GVAR-IIS model is evaluated together with other models to assess its predictive power. To validate the hypotheses of weak exogeneity, the classical tests proposed by Granger and Lin (1995) are carried out, in which an innovation is the use of the concept of separability proposed by Hecq et al. (2002) to validate the hypothesis of weak exogeneity. Finally, in the third part, the GVAR-IIS model developed in the previous chapter is used together with a weight.Este trabalho utiliza um modelo para o mercado Brasileiro levando em conta as interdependências entre as regiões utilizando a metodologia do Global VAR (GVAR), o estudo é dividido em 3 partes. A primeira parte do estudo analisa o modelo original proposto por (Barbosa, 2017) utilizando uma matriz de peso baseada nas conexões entre cidades. A base de dados é expandida para contemplar o período de previsões ocorridas entre 2016 e 2018. Neste capitulo avaliamos como as previsões se comportam frente ao cenário ocorrido bem como avaliamos a resiliência das regiões e a heterogeneidade das respostas. Na segunda parte, o modelo GVAR é saturado com a indicadoras de impulso, sendo este novo modelo referenciado como GVAR-IIS. O capitulo propõe um procedimento de estimação para o GVAR-IIS. O Capitulo apresenta também um exercício empírico no qual o novo modelo GVAR-IIS é avaliado juntamente com outros modelos para avaliação do seu poder preditivo. Para validação das hipóteses de exogeneidade fraca é realizado os testes clássicos propostos por Granger (1995), em sendo que uma inovação é a utilização do conceito de separabilidade proposto por Hecq (2002) para validação da hipóteses de exogeneidade fraca. Por fim, na terceira parte, o modelo GVAR-IIS desenvolvido no capitulo anterior é utilizado juntamente com uma matriz de pesos baseado na conexões entre cidades ponderada com informações do PIB per-capta. O capitulo avalia a performance de previsão do modelo GVAR-IIS, juntamente com a matriz de conexões, em um cenário de especificação incorreta
Interconnecting Governments, Businesses and Citizens: A Comparison of Two Digital Infrastructures
No full textPublic and private organizations in various areas are setting up digital Information Infrastructures (IIs) for interconnecting government, businesses and citizens. IIs can create value by sharing and integrating data of multiple ac-tors. This can be the basis for value added services and especially collaborations of public and private partners can make IIs thrive. Easier access to integrated services and products (jointly) offered by government and businesses may stimulate transparency and innovations. IIs are under development in many do-mains, including for open data and international trade. However, there are nota-ble differences in the design, characteristics and implementation of the IIs. The objective of this paper is to compare two diverse IIs in order to obtain a better understanding of common and differing elements in the IIs and their impact. Among the differences are the roles of government, businesses and users, in driving, developing and exploitation of the IIs.Multi Actor SystemsTechnology, Policy and Managemen
The Potential of Walnut Oil with Massage Effleurage to Prevent Grade 1 Decubitus Wounds of Bed Rest Patients
No full textThe main problem in decubitus patients is the risk of damage to skin integrity related to factors: immobility, decreased sensory perception, decreased tissue perfusion, decreased nutritional status, friction and pulling force, advanced age, and increased humidity. The decubitus is a problem faced by patients with chronic diseases, weak conditions, and patients who experience paralysis. This study aimed to analyze the potential of walnut oil in preventing grade 1 decubitus Wounds of bed Rest Patients. This study used a Quasi-Experimental design (pretest-posttest control group). The sample was 20 people, divided into 2 groups; treatment and control. The treatment group received effleurage massage with walnut oil given twice a day for 7 days, while the control group received pressure ulcers prevention treatment according to the SOP applied in the hospital. A total of 10 patients who received massage using walnut oil showed a p-value of 0.04 (<0.05), which meant that walnut oil massage was affected significantly in preventing pressure ulcers. In conclusion, decubitus wounds can be prevented by effleurage massage with walnut oil which is given regularly twice a day
MEMBANGUN JARINGAN WAN MENGGUNAKAN ROUTING PROTOKOL EIGRP DI CISCO PAKET TRACER
No full textPerkembangan teknologi jaringan menuntut institusi publik seperti Polsek Panjang untuk memiliki infrastruktur jaringan yang cepat, stabil, dan efisien. Permasalahan yang terjadi saat ini adalah lambatnya jaringan, ketidakstabilan koneksi, dan belum digunakannya routing protocol yang optimal untuk mengelola lalu lintas data secara dinamis. Penelitian ini dilakukan untuk menjawab pertanyaan: bagaimana membangun jaringan WAN yang efisien dengan menerapkan routing protocol EIGRP pada lingkungan Polsek Panjang. Metode penelitian yang digunakan adalah pendekatan deskriptif dengan simulasi menggunakan Cisco Paket Tracer. Dalam simulasi ini, tiga router dihubungkan menggunakan topologi point-to-point dan dikonfigurasi dengan routing dinamis EIGRP. Setiap router dihubungkan dengan jaringan lokal yang terdiri dari PC sebagai endpoint. Pengujian dilakukan menggunakan perintah ping, show ip route, dan show ip route eigrp untuk mengamati konektivitas dan performa jaringan. Hasil penelitian menunjukkan bahwa penerapan EIGRP mampu meningkatkan performa jaringan dari segi kecepatan konvergensi, efisiensi bandwidth, dan kestabilan koneksi. Simulasi membuktikan bahwa semua perangkat berhasil terhubung tanpa packet loss, dan rute jaringan dapat diperbarui secara otomatis saat terjadi perubahan. Penelitian ini menyimpulkan bahwa EIGRP layak diterapkan untuk membangun jaringan WAN yang optimal di lingkungan Polsek.Perkembangan teknologi jaringan menuntut institusi publik seperti Polsek Panjang untuk memiliki infrastruktur jaringan yang cepat, stabil, dan efisien. Permasalahan yang terjadi saat ini adalah lambatnya jaringan, ketidakstabilan koneksi, dan belum digunakannya routing protocol yang optimal untuk mengelola lalu lintas data secara dinamis. Penelitian ini dilakukan untuk menjawab pertanyaan: bagaimana membangun jaringan WAN yang efisien dengan menerapkan routing protocol EIGRP pada lingkungan Polsek Panjang. Metode penelitian yang digunakan adalah pendekatan deskriptif dengan simulasi menggunakan Cisco Paket Tracer. Dalam simulasi ini, tiga router dihubungkan menggunakan topologi point-to-point dan dikonfigurasi dengan routing dinamis EIGRP. Setiap router dihubungkan dengan jaringan lokal yang terdiri dari PC sebagai endpoint. Pengujian dilakukan menggunakan perintah ping, show ip route, dan show ip route eigrp untuk mengamati konektivitas dan performa jaringan. Hasil penelitian menunjukkan bahwa penerapan EIGRP mampu meningkatkan performa jaringan dari segi kecepatan konvergensi, efisiensi bandwidth, dan kestabilan koneksi. Simulasi membuktikan bahwa semua perangkat berhasil terhubung tanpa packet loss, dan rute jaringan dapat diperbarui secara otomatis saat terjadi perubahan. Penelitian ini menyimpulkan bahwa EIGRP layak diterapkan untuk membangun jaringan WAN yang optimal di lingkungan Polsek
LAPORAN INDIVIDU KEGIATAN PRAKTIK PENGALAMAN LAPANGAN SMA NEGERI 10 YOGYAKARTA
No full textPraktek Pengalaman Lapangan (PPL) telah dilaksanakan di SMA Negeri 10
Yogyakarta selama dua setengah bulan sejak 1 Juli – 17 September 2014. Tujuan
Praktek Pengalaman Lapangan (PPL) adalah melatih mahasiswa agar memiliki
pengalaman faktual tentang proses pembelajaran dan kegiatan kependidikan lainnya
di sekolah, sebagai bekal untuk mengembangkan diri menjadi tenaga yang
profesional yang memiliki pengetahuan, sikap dan keterampilan.
Kegiatan yang telah dilaksanakan meliputi kegiatan profesional yang terdiri dari
observasi pembelajaran di kelas yang dilaksankan pada saat KBM berlangsung dan
pembuatan perangkat pembelajaran yaitu membuat program tahunan, program
semester, penentuan nilai kriteria ketuntasan minimal, rencana pelaksanaan
pembelajaran dan format penilaian. Kegiatan praktik mengajar dimulai dari tanggal6
Agustus dengan mata pelajaran bahasa Prancis dan jumlah jam mengajar 9 jam
per minggu di kelas X IIS hari selasa dan Rabu , kelas XII IPA 1,2 dan 3 dihari
rabu, jumat dan sabtu.
Praktek Pengalaman Lapangan (PPL) dapat terlaksana dengan baik dan dapat
memenuhi target frekuensi mengajar yang telah ditetapkan sebanyak minimal 8 kali
pertemuan. Hambatan yang ditemui oleh praktikan dalam melaksanakan PPL adalah
: (1) Dari praktikan, penguasaan kelas yang kadang masih kurang tepat, (2)
pembagian waktu dalam mengajar kurang efektif, (3) dari siswa, terdapat beberapa
siswa yang terlalu ramai sehingga dapat menganggu siswa lainnya dan kegiatan
pembelajaran dikelas. Saran untuk keberhasilan PPL dari praktikan yaitu agar ada
kerjasama yang baik antara pihak universitas, sekolah dan praktikan itu sendiri
sehingga mahasiswa dapat menyiapkan diri, baik secara fisik maupun mental dan
penguasaan kompetensi pembelajaran serta meningkatkan kualitasnya. Kunjungan
dan pengarahan dari pihak UPPL tetap diperlukan secara berkala agar praktikan
dapat lebih terkontrol dalam kegiatan praktiknya. Pihak sekolah hendaknya
meningkatkan fasilitas sarana dan prasarana dalam kegiatan belajar mengajar,
kepercayaan pihak sekolah terhadap praktikan PPL sangat diharapkan dalam rangka
memotivasi dan membangun rasa percaya diri praktikan dalam proses pengajaran.
Sekolah juga perlu menjalin hubungan yang baik dengan mahasiswa setelah
program pengalaman lapangan berakhir
Extracting Citation Relationships from Web Documents for Author Disambiguation
No full text[[sponsorship]]資訊科學研究所[[note]]未出
Die Lernergebnisse In Deskriptiven Schreibfertigkeit Der Deutschen Sprache Klasse XI Iis 1 SMA Negeri 1 Mojosari Mit Dem Lernmodell Entdeckung
No full textIn German language learning, students are required to be able to increase the ability to communicate orally and in writing. Writing skill is one of German language skills that is considered difficult by students. Based on observations made by the author, it is due to the low ability students of ideas / ideas, a lack of vocabulary in German, lack of mastery of language structure, and low motivation of students in writing German. To overcome these problems, need to be supported by an appropriate learning models. Learning model that can be used is a discovery learning model (discovery learning). The discovery learning model (discovery learning) is learning that regulates structure teaching with students actively involved in order to solve their own problems and find solution. This study aims to determine and describe the results of essay writing skills in learning German language in class XI IIS 1 by using discovery learning model. The method used is a qualitative research that will produce descriptive data. Sources of data in this study are 31 students of class XI IIS 1 SMA Negeri 1 Mojosari. The instrument used in this study is a written test. Data retrieval is executed in four meetings. The results show that, by using discovery learning model in essay writing skills in learning German languag in class XI IIS 1 SMA Negeri 1 Mojosari, the students can improve their learning outcomes that are originally bad to good, better and very good. It was shown from the average student learning outcomes increasingly.
Keywords : Writing Skills, Discovery Learning Model (Discovery Learning
Peningkatan hasil belajar "Beriman kepada Malaikat” menggunakan model discovery learning
No full textTo improve the student's result of learning, the Islamic Education teacher can use one of the alternative ways that is by using discovery learning model. Discovery learning model helps the students to get easier in learning the subject. The major aim of the research is to improve the students' result in learning "the believe in Angel”. This research is conducted in Fourteen Junior High School Bogor, author took grade VII students. Author did a population research and took one class. Author used discovery learning model with two cycles. The finding indicates before the treatment, 31 students, there are 23 students (74,19%) get score below the standard. After the treatment of cycle-I the mastery learning shows 45,16% and after cycle II shows 87,10%. It means that the discovery learning model can improve the student's result in learning "the believe in Angel”.AbstrakUntuk meningkatkan hasil belajar siswa, guru Pendidikan Agama Islam dapat memakai salah satu cara alternatif yaitu dengan menggunakan model discovery learning. Model discovery learning membantu siswa untuk lebih mudah dalam mempelajari Pendidikan Agama Islam. Tujuan utama dari penelitian ini adalah untuk meningkatkan hasil belajar siswa dalam mempelajari materi "Beriman kepada Malaikat”. Penelitian ini dilakukan di SMP Negeri 14 Bogor, mengambil siswa kelas VII. Penulis melakukan penelitian populasi dan mengambil satu kelas. Penulis menggunakan model discovery learning dengan dua siklus. Hasil penelitian menunjukkan sebelum perlakuan, 31 siswa, ada 23 siswa (74,19%) mendapat nilai di bawah KKM. Setelah perlakuan pada siklus pertama, penguasaan pembelajaran siswa menunjukkan 41,16% dan setelah siklus dua menunjukkan 87,10%. Hal tersebut menunjukkan bahwa model discovery learning dapat meningkatkan hasil belajar siswa dalam mempelajari materi "Beriman kepada Malaikat”
Author Correction: Human Sexual Cycles are Driven by Culture and Match Collective Moods
No full textThis deposit is composed simultaneously by the original published article and also by the "correction" for the published article (erratum).This deposit is composed by the main article plus the supplementary materials of the publication.The link for the original article: https://www.nature.com/articles/s41598-017-18262-5A correction to this article has been published and is linked from the HTML and PDF versions of this paper. The error has not been fixed in the paper.Human reproduction does not happen uniformly throughout the year and what drives human sexual cycles is a long-standing question. The literature is mixed with respect to whether biological or cultural factors best explain these cycles. The biological hypothesis proposes that human reproductive cycles are an adaptation to the seasonal (hemisphere-dependent) cycles, while the cultural hypothesis proposes that conception dates vary mostly due to cultural factors, such as holidays. However, for many countries, common records used to investigate these hypotheses are incomplete or unavailable, biasing existing analysis towards Northern Hemisphere Christian countries. Here we show that interest in sex peaks sharply online during major cultural and religious celebrations, regardless of hemisphere location. This online interest, when shifted by nine months, corresponds to documented human births, even after adjusting for numerous factors such as language and amount of free time due to holidays. We further show that mood, measured independently on Twitter, contains distinct collective emotions associated with those cultural celebrations. Our results provide converging evidence that the cyclic sexual and reproductive behavior of human populations is mostly driven by culture and that this interest in sex is associated with specific emotions, characteristic of major cultural and religious celebrations.National Institutes of Health grant: (01LM011945-01); Fundação para a Ciência e a Tecnologia grant: (PTDC IVC ESCT 5337 2012); Welcome DFRH WIIA 60 2011; Marie Curie Actions; Defense Advanced Research Projects Agency (DARPA) - NGS2 program grant: (#D17AC00005); Economic Development Agency grant: (ED17HDQ3120040); NSF Award grant: (IIS-0811994).info:eu-repo/semantics/publishedVersio
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