1,720,954 research outputs found
Trust and Tax Morale
No full textThis empirical chapter examines the relation between trust and tax morale at both country and individual levels using a combined World Values Survey and European Values Study dataset covering 400,000 observations across 108 countries. The results overall indicate that although vertical trust matters, horizontal trust in the form of generalized trust is not linked to tax morale. We do, however, identify intercountry differences that warrant further exploration. We also demonstrate that generalized trust uncertainty, in contrast to vertical trust uncertainty, is negatively correlated with tax morale. Lastly, we provide some evidence that generalized trust varies under different vertical and governance conditions, but we are unable to identify any indirect path from generalized trust to tax morale using governance quality as a mediator
Administrasi Sengketa Pajak dan Persidangan Secara Elektronik (E-Tax Court) - Suatu Tinjauan Pustaka
Get PDFOne of fundamental principles of judicial power is administering fast, simple, and low-cost justice. This principle is also applicable to Tax Court which is a special court dealing with tax disputes. Notwithstanding, it is mandatory for the Tax Court to implement electronic tax disputes administration and electronic litigation to respond to technological progress in information and technology and also to implement Supreme Court Regulation Number 7 Year 2022. The implementation of e-Tax Court is effective as of July 2023 subsequent the issuance of Chief of Tax Court Regulation Number 1 Year 2023. This research aims to provide an analysis whether the aforementioned regulation supports the implementation of the fundamental principles of judicial power in tax dispute resolution that is to administer fast, simple, and low-cost justice. There is lack of previous literature focusing on tax disputes resolution in the Tax Court. This study employs a literature review methodology upon relevant regulations and existing bodies of literature as well as previous relevant studies. Results show that the implementation of electronics tax disputes administration and tax litigation under the e-Tax Court platform support the implementation of fast, simple, and low-cost justice in resolving tax disputes in the Tax Court.Salah satu asas penyelenggaraan kekuasaan kehakiman adalah bahwa peradilan dilakukan dengan cepat, sederhana, dan biaya ringan. Asas ini juga berlaku bagi penyelenggaraan kekuasaan kehakiman di Pengadilan Pajak, yang merupakan pengadilan khusus yang menangani sengketa pajak yang berada di lingkungan peradilan tata usaha negara. Pengadilan Pajak mendapat amanah untuk menerapkan administrasi sengketa pajak dan persidangan secara elektronik dalam rangka menjawab tantangan perkembangan jaman teknologi dan informasi dan sebagai pelaksanaan amanat Peraturan Mahkamah Agung Nomor 7 Tahun 2022. Implementasi peradilan secara elektronik (e-tax court) di Pengadilan Pajak secara resmi diberlakukan sejak bulan Juli 2023 dengan diterbitkannya Peraturan Ketua Pengadilan Pajak Nomor PER-1/PP/2023. Penelitian ini bertujuan untuk menganalisis apakah peraturan a quo mendukung terciptanya asas peradilan yang cepat, sederhana, dan biaya ringan dalam penyelesaian sengketa pajak di Pengadilan Pajak. Penelitian sejenis sejauh ini masih sangat jarang dijumpai dalam literatur. Metode penelitian yang digunakan didalam penelitian ini adalah metode kepustakaan (literature review) terhadap peraturan terkait, serta terhadap literatur yang membahas penerapan e-court pada beberapa lembaga peradilan dibawah Mahkamah Agung. Hasil penelitian menunjukkan bahwa penerapan administrasi sengketa dan persidangan secara elektronik yang diimplementasikan melalui platform e-tax court, mendukung terciptanya asas peradilan yang cepat, sederhana, dan biaya ringan dalam penyelesaian sengketa pajak di Pengadilan Pajak
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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