Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Penghasilan Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Pratama Surakarta)

Penelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang mempengaruhi penerimaan pajak penghasilan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Surakarta dan untuk menganalisis faktor apa yang paling dominan mempengaruhi penerimaan pajak penghasilan Wajib Pajak Orang Pribadi. Faktor tersebut adalah Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Pemeriksaan Pajak, Jumlah Wajib Pajak, Jumlah Surat Setoran Pajak, Ekstensifikasi Wajib Pajak, Kepatuhan Wajib Pajak, dan Intensifikasi Pajak. Populasi dalam penelitian ini adalah Wajib Pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Surakarta. Sampel dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Surakarta. Penelitian ini menggunakan data sekunder yang diperoleh dari Kantor Pelayanan Pajak Pratama Surakarta. Metode analisis yang digunakan dalam penelitian ini adalah analisis faktor. Dari hasil penelitian diketahui bahwa dari 8 variabel yang diajukan direduksi menjadi 6 variabel yang tersebar dalam 2 faktor. Variabel Pemeriksaan Pajak dan Intensifikasi Pajak dikeluarkan dari model penelitian karena tidak memenuhi kriteria MSA > 0,5. Hasil analisis faktor menunjukkan 2 faktor yang tersebar, ini merupakan faktor-faktor yang mempengaruhi penerimaan pajak penghasilan Wajib Pajak Orang Pribadi. Faktor pertama terdiri dari kesadaran wajib pajak, kepatuhan wajib pajak, dan ekstensifikasi wajib pajak. Faktor kedua terdiri dari jumlah wajib pajak, jumlah surat setoran pajak, dan sosialisasi perpajakan

Pengaruh Tingkat Satuan Pendidikan dan Pelatihan terhadap Kinerja Karyawan PT Bank Riau Kepri Kantor Pusat Pekanbaru

This study was conducted to examine the effect of Education and Training for Employee Performance. The population used in this study there are 182 permanent employees working in Bank Riau Kepri headquarters Pekanbaru, the sample in this study were 57 employees, type of data used is qualitative data. Data analysis technique using multiple linear analysis, t test and f test with significance level of 0.05%.The result showed that the Education and training simultaneously affect the Employee Performance. Based on the partial results of the study showed Education of positive and significant effect on the Employee Performance, meanwhile Training significant negative effect on the Employee Performance. The coefficient of determination shows that the Education and Training Care Employee Performance affect 21,5% and the remaining 78,5% are not described in this research model

The effect of family size on estimates of the frequency of hereditary non-polyposis colorectal cancer.

Diagnosis of hereditary non-polyposis colorectal cancer (HNPCC) is currently based on phenotypical analysis of an expanded pedigree. Diagnostic guidelines ('Amsterdam criteria') proposed by the International Collaborative Group on HNPCC are often too stringent for use with small families. There is also the possibility of false-positive diagnosis in large pedigrees that may contain chance clusters of tumours. This study was conducted to determine the effect of family size on the probability of diagnosing HNPCC according to the Amsterdam criteria. A total of 1052 patients with colorectal cancer were classified as HNPCC or non-HNPCC according to the Amsterdam criteria. Associations between this diagnosis and the size of the first-degree pedigree were evaluated in logistic regression and linear discriminant analyses. Logistic regression showed a significant association for family size with the Amsterdam-criteria-based HNPCC diagnosis. Linear discriminant analysis showed that HNPCC diagnosis was most likely to occur when first-degree pedigrees contained more than seven relatives. Failure to consider family size in phenotypic diagnosis of HNPCC can lead to both under- and overestimation of the frequency of this disease. Small pedigrees must be expanded to reliably exclude HNPCC. Positive diagnoses based on assessment of eight or more first-degree relatives should be supported by other clinical features

'Caught Between a Rock and a Hard Place': Anti-discrimination Legislation in the Liberal State and the Fate of the Australian Disability Discrimination Act

This article offers a critical analysis of some of the practical implications for disabled people of the Disability Discrimination Act of 1992. Specifically, it raises questions about politics and the role of the law as an instrument of social change?taking greater account of the interests of disabled people?on the one hand, and of the reliance of the social model of disability on a strategy based upon legal rights on the other. The article also suggests that the constraining effects of Australia's constitutional protections of rights and its federal system of government hinder the mildly progressive elements of the Disability Discrimination Act. To illustrate this, the paper employs empirical evidence to suggest that these effects have been exacerbated by the passage of the Human Rights Legislation Amendment Act in 1999

Population connectivity predicts vulnerability to white-nose syndrome in the Chilean myotis (Myotis chiloensis) - A genomics approach

Despite its peculiar distribution, the biology of the southernmost bat species in the world, the Chilean myotis (Myotis chiloensis), has garnered little attention so far. The species has a north-south distribution of c. 2800 km, mostly on the eastern side of the Andes mountain range. Use of extended torpor occurs in the southernmost portion of the range, putting the species at risk of bat white-nose syndrome, a fungal disease responsible for massive population declines in North American bats. Here, we examined how geographic distance and topology would be reflected in the population structure of M. chiloensis along the majority of its range using a double digestion RAD-seq method. We sampled 66 individuals across the species range and discovered pronounced isolation-by-distance. Furthermore, and surprisingly, we found higher degrees of heterozygosity in the southernmost populations compared to the north. A coalescence analysis revealed that our populations may still not have reached secondary contact after the Last Glacial Maximum. As for the potential spread of pathogens, such as the fungus causing WNS, connectivity among populations was noticeably low, especially between the southern hibernatory populations in the Magallanes and Tierra del Fuego, and more northerly populations. This suggests the probability of geographic spread of the disease from the north through bat-to-bat contact to susceptible populations is low. The study presents a rare case of defined population structure in a bat species and warrants further research on the underlying factors contributing to this. See the graphical abstract here.Peer reviewe

Comparing RADseq and microsatellites for estimating genetic diversity and relatedness - Implications for brown trout conservation

The conservation and management of endangered species requires information on their genetic diversity, relatedness and population structure. The main genetic markers applied for these questions are microsatellites and single nucleotide polymorphisms (SNPs), the latter of which remain the more resource demanding approach in most cases. Here, we compare the performance of two approaches, SNPs obtained by restriction-site-associated DNA sequencing (RADseq) and 16 DNA microsatellite loci, for estimating genetic diversity, relatedness and genetic differentiation of three, small, geographically close wild brown trout (Salmo trutta) populations and a regionally used hatchery strain. The genetic differentiation, quantified as F-ST, was similar when measured using 16 microsatellites and 4,876 SNPs. Based on both marker types, each brown trout population represented a distinct gene pool with a low level of interbreeding. Analysis of SNPs identified half- and full-siblings with a higher probability than the analysis based on microsatellites, and SNPs outperformed microsatellites in estimating individual-level multilocus heterozygosity. Overall, the results indicated that moderately polymorphic microsatellites and SNPs from RADseq agreed on estimates of population genetic structure in moderately diverged, small populations, but RADseq outperformed microsatellites for applications that required individual-level genotype information, such as quantifying relatedness and individual-level heterozygosity. The results can be applied to other small populations with low or moderate levels of genetic diversity.Peer reviewe