PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN DAMPAKNYA TERHADAP PENERIMAAN PAJAK : Studi Empiris pada Kantor Pelayanan Pajak Pratama Se-Bandung Raya Periode 2014-2018

Penelitian ini bertujuan untuk mengetahui bagaimana sistem e-Filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi dan dampaknya terhadap penerimaan pajak pada Kantor Pelayanan Pajak Pratama Se-Bandung Raya periode 2014-2018. Populasi dalam penelitian ini adalah 9 KPP, dengan sampel yang digunakan sebanyak 5 KPP yang ditentukan berdasarkan purposive sampling. Peneliti menggunakan data sekunder yang didapat dari laporan penyampaian SPT dan laporan penerimaan pajak. Pengujian hipotesis dalam penelitian ini menggunakan Partial Least Square (PLS) dengan menggunakan bantuan aplikasi WarpPLS 5.0. Penerapan sistem e-Filing diukur dengan menggunakan rasio perbandingan pelaporan SPT menggunakan sistem e-Filing dengan jumlah SPT yang disampaikan. Kepatuhan diukur dengan menggunakan rasio perbandingan jumlah SPT yang disampaikan dengan jumlah wajib pajak yang terdaftar. Penerimaan pajak diukur dengan menggunakan rasio perbandingan realisasi dan target penerimaan pajak. Dari hasil pengujian diketahui penerapan sistem e-Filing memiliki pengaruh terhadap kepatuhan wajib pajak orang pribadi, kepatuhan wajib pajak orang pribadi berpengaruh terhadap penerimaan pajak, dan penerapan sistem e-Filing memiliki pengaruh terhadap penerimaan pajak melalui kepatuhan wajib pajak orang pribadi.;--This study aims to determine how the e-Filing system affects individual taxpayer compliance and its impact on tax revenue at Tax Office in Bandung Raya for period of 2014-2018. The population of this study is 9 KPP, and 5 KPP has been chosen as samples for this study using purposive sampling. Researcher using secondary data obtained from tax return reports and tax receipt reports. In this study the hypotesis are tested using Partial Least Square (PLS) using WarpPLS 5.0 application. The implementation of the e-Filing system is measured using the ratio of taxpayer submitting tax return using e-Filing system with the number of tax return submitted. Tax compliance is measured using the ratio of the number of tax returns submitted with the number of registered taxpayers. Tax revenue is measured using the ratio of realization and target of tax revenue. From the test results it is known that the application of the e-Filing system has an influence on individual taxpayer compliance, individual taxpayer compliance has an influence on tax revenue, and the application of e-Filing systems has an influence on tax revenue through individual taxpayer compliance

Information Guide: Serbia

A guide to information sources on the Republic of Serbia

Digital service innovation (DSI) : a multidisciplinary (re)view of its origins and progress using bibliometric and text mining methods

Purpose This paper studies the Digital Service Innovation (DSI) concept by systematically reviewing earlier studies from various scholarly communities. This study aims to recognize how recent advances in DSI literature from different research streams complement and can be incorporated into the growing digital servitization literature to define better and understand DSI. Design/methodology/approach After systematically identifying 123 relevant articles, this study employed complementary methods, such as author bibliographic coupling, linguistic text mining/textual analysis and qualitative content analyses. Findings This paper first maps the intellectual structure and boundaries of the DSI-related communities and qualitatively assesses their characteristics. These communities are (1) Innovation for digital servitization, (2) Service innovation in the digital age and (3) Adoption of novel e-services enabled by information system development. Next, the composition of the DSI concept is examined and depicted to comprehend the notion's critical dimensions. The findings discuss the range of theories and methods in the existing research, including antecedents, processes and outcomes of DSI. Originality/value This study reviews, extends the understanding of origins and critically evaluates DSI-related research. Moreover, the paper redefines and clarifies the structure and boundaries of the DSI-concept. In doing so, it elaborates on the substance of DSI and identifies the essential themes for its understanding and conceptualization. Thus, the study helps the future development of the concept and allows knowledge accumulation by bridging adjacent research communities. It helps researchers and managers navigate the foggy emerging research landscape.© Rodrigo Rabetino, Marko Kohtamäki and Tuomas Huikkola. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcodefi=vertaisarvioitu|en=peerReviewed

The influence of transformed government on citizen trust: insights from Bahrain

YesThe trust and confidence of citizens in their governments has been declining in recent decades. Electronic government (e-government) is seen as a means to reverse this trend. Despite conflicting conclusions in the literature, there is a consensus that e-government-led transformation can improve citizen confidence and trust in government. This research investigates the influence of e-government-led transformation on citizen trust and confidence in the context of a developing country, the Kingdom of Bahrain. A conceptual model is developed, tested and validated using an online survey targeting ordinary citizens of the country. Based on 313 responses, the findings suggest that citizen trust and confidence is positively influenced by a government transformation, and this relationship is mediated by both government performance and citizen satisfaction. In addition, the results show that key factors must be met to achieve transformed government through the use of e-government systems: transparency, accountability, and meeting citizens’ expectations

(Un)Happiness in Transition

Despite strong growth performance in transition economies in the last decade, residents of transition countries report abnormally low levels of life satisfaction. Using data from the World Values Survey and other sources, we study various explanations of this phenomenon. First, we document that the disparity in life satisfaction between residents of transition and nontransition countries is much larger among the elderly. Second, we find that deterioration in public goods provision, an increase in macroeconomic volatility, and a mismatch of human capital of residents educated before transition (which disproportionately affects the aged population) explain a great deal of the difference in life satisfaction between transition countries and other countries with similar income and other macroeconomic conditions. The rest of the gap is explained by the difference in the quality of the samples. As in other countries, life satisfaction in transition countries is strongly related to income; but, due to a higher nonresponse of high-income individuals in transition countries, the survey-data estimates of the recent increase in life satisfaction, driven by 10-year sustained economic growth in transition region, are biased downwards. The evidence suggests that if the region keeps growing, life satisfaction in transition countries will catch up with the "normal" level in the near future

Bioinspired metaheuristic algorithms for global optimization

This paper presents concise comparison study of newly developed bioinspired algorithms for global optimization problems. Three different metaheuristic techniques, namely Accelerated Particle Swarm Optimization (APSO), Firefly Algorithm (FA), and Grey Wolf Optimizer (GWO) are investigated and implemented in Matlab environment. These methods are compared on four unimodal and multimodal nonlinear functions in order to find global optimum values. Computational results indicate that GWO outperforms other intelligent techniques, and that all aforementioned algorithms can be successfully used for optimization of continuous functions

Experimental Evaluation of Growing and Pruning Hyper Basis Function Neural Networks Trained with Extended Information Filter

In this paper we test Extended Information Filter (EIF) for sequential training of Hyper Basis Function Neural Networks with growing and pruning ability (HBF-GP). The HBF neuron allows different scaling of input dimensions to provide better generalization property when dealing with complex nonlinear problems in engineering practice. The main intuition behind HBF is in generalization of Gaussian type of neuron that applies Mahalanobis-like distance as a distance metrics between input training sample and prototype vector. We exploit concept of neuron’s significance and allow growing and pruning of HBF neurons during sequential learning process. From engineer’s perspective, EIF is attractive for training of neural networks because it allows a designer to have scarce initial knowledge of the system/problem. Extensive experimental study shows that HBF neural network trained with EIF achieves same prediction error and compactness of network topology when compared to EKF, but without the need to know initial state uncertainty, which is its main advantage over EKF

Boas práticas em governança digital : mapeamento e análise dos aplicativos do Governo do Paraná

Orientador: Prof. Dr. Sérgio Soares BragaDissertação (mestrado) - Universidade Federal do Paraná, Setor de Ciências Humanas, Programa de Pós-Graduação em Ciência Política. Defesa : Curitiba, 22/12/2020Inclui referências: p.76-82Resumo: O objetivo desta pesquisa é fazer um estudo experiências de governança digital no Paraná, com destaque para o uso de aplicativos e da inteligência artificial na gestão do Governador Ratinho Júnior, entre 2019 e 2020. Para tanto, efetuaremos um estudo exploratório de 26 aplicativos usados pelo governo do Paraná entre 2012 e 2020 desenvolvidos pela Celepar no contexto do Projeto Piá de uso da Inteligência Artificial aplicada ao governo eletrônico. Para isso, a partir da análise do estudo sobre aplicativos no contexto da governança digital, definimos alguns critérios para a avaliação do uso dos aplicativos de governo móvel pelo estado do Paraná. Como metodologia, além de entrevista com gestores envolvidos na implementação dos projetos, a análise de quatro dimensões básicas dos aplicativos: grau de sucesso e permanência; difusão e número de instalações; avaliação dos usuários e responsividade. A partir da análise dessas quatro dimensões elaboramos um índice que nos permite identificar algumas boas práticas de governança digital mediante uso de aplicativos que serão analisadas brevemente. Por fim, será resumida as entrevistas feitas com os gestores a fim de identificar a concepção por trás do uso de governo móvel e inteligência artificial pelo governo do Paraná. Palavras-chave: Governança Digital; governo Móvel; Aplicativos; Inteligência Artificial; Boas Práticas.Abstract: The objective of this research is to make a study of digital governance experiences in Paraná, with emphasis on the use of applications and artificial intelligence in the management of Governador Ratinho Júnior, between 2019 and 2020. Therefore, we will carry out an exploratory study of 26 applications used by government of Paraná between 2012 and 2020 developed by Celepar in the context of the Piá Project for the use of Artificial Intelligence applied to electronic government. For this, from the analysis of the study on applications in the context of digital governance, we defined some criteria for the evaluation of the use of mobile government applications by the state of Paraná. As a methodology, in addition to interviewing managers involved in the implementation of the projects, the analysis of four basic dimensions of the applications: degree of success and permanence; diffusion and number of installations; user evaluation and responsiveness. Based on the analysis of these four dimensions, we have developed an index that allows us to identify some good practices of digital governance through the use of applications that will be analyzed shortly. Finally, the interviews with managers will be summarized in order to identify the conception behind the use of mobile government and artificial intelligence by the government of Paraná. Keywords: Digital Governance; Mobile Government; Applications; Artificial intelligence; Best Practices

Investigation of Workflow Processes and Best Practices in Kentucky’s CDL Program

Kentucky’s Division of Driver Licensing maintains the driver history records for all licensed drivers in Kentucky. It serves as the state driver licensing agency and is the locus for meeting the federal CDL requirements under 49 CFR 384. Kentucky relies on FMCSA’s Commercial Driver’s License Program Implementation (CDLPI) grant funding to subsidize salaries for Federally Funded Temporary Labor (FFTL). FFTLs verify and process documents as well as field phone calls from customers. DDL administrators say they cannot meet the CDL reporting timeframes without FFTL labor, but the agency is not able to fund temporary or full-time staff members on its own. However, FMCSA indicated a reluctance to continue funding FFTLs in recent grant cycles. Without the funding for FFTLs, Kentucky’s SDLA anticipates difficulty meeting FMCSA compliance standards or passing an FMCSA CDL program audit without the use of FFTLs. The research team undertook a study to identify strategies for optimizing workflow and adjusting to the loss of FFTLs. This study examines the approaches states are currently using to administer state and federal CDL requirements, and analyzes how those approaches may help state CDL programs remain compliant despite fewer resources. In addition, the study evaluates Kentucky’s current workflow to identify opportunities for improvement. The research will not only help Kentucky adjust to staffing limitations, it also provides other SDLAs with tools to implement innovative practices in their state’s CDL program

Handbook of Easy Languages in Europe

The Handbook of Easy Languages in Europe describes what Easy Language is and how it is used in European countries. It demonstrates the great diversity of actors, instruments and outcomes related to Easy Language throughout Europe. All people, despite their limitations, have an equal right to information, inclusion, and social participation. This results in requirements for understandable language. The notion of Easy Language refers to modified forms of standard languages that aim to facilitate reading and language comprehension. This handbook describes the historical background, the principles and the practices of Easy Language in 21 European countries. Its topics include terminological definitions, legal status, stakeholders, target groups, guidelines, practical outcomes, education, research, and a reflection on future perspectives related to Easy Language in each country. Written in an academic yet interesting and understandable style, this Handbook of Easy Languages in Europe aims to find a wide audience