Pengaruh Keadilan Pajak, Kualitas Pelayanan Pajak, Kemungkinan Terdeteksinya Kecurangan, Sanksi Perpajakan, dan Tarif Pajak terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak

This study aims to examine the effect of tax fairness, quality of tax service, probability of fraud detection, tax sanction, and tax rates against the taxpayers perceptions about tax evasion. The population in this study is the micro, small, and medium business entrepreneurs taxpayer in Pekanbaru and listed on KPP Pratama Senapelan Pekanbaru. The sampling technique using convenience sampling method nad determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analsys approach. The result of this study showed that tax fairness, quality of tax service, probability of fraud detection, and tax sanction have effect on taxpayers perceptions about tax evasion. While the tax rates has no effect regarding on taxpayers perceptions about tax evasion.Keywords: tax fairness, quality of tax service, tax sanction, tax rates, and tax evasio

Analisis Pelayanan Jasa Pengiriman Paket pada PT. Pos Indonesia (Persero) Pekanbaru

The Service Analysis of Delivery Package at PT. Post of Indonesia (persero) Pekanbaru. In the case the researcher background by the phenomenon of customer complaints for its services delivery package at PT. Post of Indonesia (persero) Pekanbaru, so as to be able to compete in the business world oriented public servic, both goverment and private must be able to provide maximum satisfaction in terms of servic to its customers by providing a range of offers and ease of servic. This study is intended to know the implementation of services in the provision of postal services package at PT. Post of Indonesia (persero) Pekanbaru and barriers that constrain services in the provision of postal service package. As for the benefits that can be taken of the results this study are, first : in terms of the theoretical benefits is to develop and improve the ability ti think thraough the application of theory learned author. Secondly : in terms of practical benefits to increase the knowleadge of the author on the implementation of the package delivery services at PT. Post of Indonesia (persero) Pekanbaru, as consideration for the interest and input PT. Post of Indonesia (persero) Pekanbaru and parties who wish to pursue research related to the ame problem.Theory used in the this study is the theory of Philip Kotler about four determination that the provision of services reliability, responsiveness, assurance, emphaty and tangible. Methods used in this study is descriptive analysis of qualitative with obervation, interviews, and literature. Key informants were used in this study is service manager packagepost, staff of Pekanbaru post office, delivery post of Pekanbaru post office, and parcel post service user community. Researchers then developed with a snowball sampling method.Besed of the results of the research interviews, observation and literature, it can concluded thet the implementation of the postal parcel delivery services performing well but there are some thet are considered not optimal. There are still obstacles in the implementation. As for the obstacles that become obstacles in the implementation of the postal parcel servies at PT. Post of Indonesia (persero) Pekanbaru others limited human resources, lack of communication, and dependence with other parties. This has a majorJom FISIP Volume 1 No. 2 - Oktober 2014 2influence on the implementation of the package delivery services at PT. Post of Indonesia(persero) Pekanbaru

Viabilitas dan Virulensi Fusarium Oxysporum F. SP. Cubense yang Dipreservasi dengan Liofilisasi

Wilt disease caused by Fusarium oxysporum f. sp. cubense (Foc) is still pose as constraint to banana production all over the world. The objective of this research was to examine the viability and virulence of Foc isolates which had been preserved with lyophilization for 18 years. The experiment used 19 isolates of Foc, which were Pekulo, Sukorejo, Kali Sepanjang, Kalibaru, Purwojoyo, Prembun, Mulyosari, Sidogede, Sidatan, Kemiri, Juwangen, A-17, A-11, PS-5, B4-3-1, Fo2.16.16., PS-10, A-2, and Irja. The results showed that 12 isolates could grow well on PDA medium, namely Pekulo, Sukorejo, Kali Sepanjang, Kalibaru, Purwojoyo, Prembun, Mulyosari, Sidatan, Juwangen, PS-5, B4-3-1, and Fo2.16.16. Meanwhile, seven isolates (Sidogede, Kemiri, A-17, A-11, PS-10, A-2, and Irja) could not grow or develop on PDA medium. The result of pathogenicity test showed that six tested Foc isolates had very high virulences, with disease severity index of about 2.14–2.71. Other three isolates revealed high virulences with disease severity index around 2.01–2.07. Meanwhile, another three less virulent isolates demonstrated disease severity index in the range of 1.39–1.67. Intisari Penyakit layu yang disebabkan oleh jamur Fusarium oxysporum f. sp.cubense (Foc) masih menjadi kendala dalam produksi pisang di seluruh dunia. Tujuan dari penelitian ini adalah untuk menguji viabilitas dan virulensi isolat Foc yang telah dipreservasi dengan liofilisasi selama 18 tahun. Penelitian menggunakan 19 isolat Foc yaitu Pekulo, Sukorejo, Kali Sepanjang, Kalibaru, Purwojoyo, Prembun, Mulyosari, Sidogede, Sidatan, Kemiri, Juwangen, A-17, A-11, PS-5, B4-3-1, Fo2.16.16., PS-10, A-2, dan Irja. Hasil penelitian menunjukkan bahwa 12 isolat Foc mampu tumbuh dengan baik pada medium PDA yaitu Pekulo, Sukorejo, Kali Sepanjang, Kalibaru, Purwojoyo, Prembun, Mulyosari, Sidatan, Juwangen, PS-5, B4-3-1, dan Fo2.16.16. 7 isolat tidak mampu tumbuh pada medium PDA yaitu Sidogede, Kemiri, A-17, A-11, PS-10, A-2, dan Irja. Enam isolat Foc yang diuji memiliki virulensi sangat tinggi dengan indeks keparahan penyakit berkisar antara 2,14–2,71. Tiga isolat yang lain memiliki virulensi tinggi dengan indeks keparahan penyakit berkisar antara 2,01–2,07. Sedangkan 3 isolat lainnya memiliki virulensi yang lebih rendah dengan indeks keparahan penyakit berkisar antara 1,39–1,67

Knowledge Audit Model for Requirement Elicitation Process

Knowledge plays an important role to the success of any organization. Software development organizations are highly knowledge-intensive organizations especially in their Requirement Elicitation Process (REP). There are several problems regarding communicating and using the knowledge in REP such as misunderstanding, being out of scope, conflicting information and changes of requirements. All of these problems occurred in transmitting the requirements knowledge during REP. Several researches have been done in REP in order to solve the problem towards requirements. Knowledge Audit (KA) approaches were proposed in order to solve managing knowledge in human resources, financial, and manufacturing. There is lack of study applying the KA in requirements elicitation process. Therefore, this paper proposes a KA model for REP in supporting to acquire good requirements

Empirical Evidence on the Use of Credit Scoring for Predicting Insurance Losses with Psycho-social and Biochemical Explanations

An important development in personal lines of insurance in the United States is the use of credit history data for insurance risk classification to predict losses. This research presents the results of collaboration with industry conducted by a university at the request of its state legislature. The purpose was to see the viability and validity of the use of credit scoring to predict insurance losses given its controversial nature and criticism as redundant of other predictive variables currently used. Working with industry and government, this study analyzed more than 175,000 policyholders’ information for the relationship between credit score and claims. Credit scores were significantly related to incurred losses, evidencing both statistical and practical significance. We investigate whether the revealed relationship between credit score and incurred losses was explainable by overlap with existing underwriting variables or whether the credit score adds new information about losses not contained in existing underwriting variables. The results show that credit scores contain significant information not already incorporated into other traditional rating variables (e.g., age, sex, driving history). We discuss how sensation seeking and self-control theory provide a partial explanation of why credit scoring works (the psycho-social perspective). This article also presents an overview of biological and chemical correlates of risk taking that helps explain why knowing risk-taking behavior in one realm (e.g., risky financial behavior and poor credit history) transits to predicting risk-taking behavior in other realms (e.g., automobile insurance incurred losses). Additional research is needed to advance new nontraditional loss prediction variables from social media consumer information to using information provided by technological advances. The evolving and dynamic nature of the insurance marketplace makes it imperative that professionals continue to evolve predictive variables and for academics to assist with understanding the whys of the relationships through theory development.IC2 Institut

E-learning User Interface Acceptance Based on Analysis of User's Style, USAbility and User Benefits

E-learning does not function properly if the system is not in accordance with user needs. This study aims to establish an evaluation model for e-learning user interface according to user acceptance. The model is designed based on three categories: user learning style, USAbility and user benefits. Results of measurements of the three categories will determine the level of user acceptance of the e-learning interface. The data were taken using a questionnaire which was distributed to 125 ELS students from various countries. Then processed using SEM and Lisrel v8.80. This paper presents experimental set up for the general research and some results for technology acceptance theories

Voltage transient analysis as a generic tool for solar junction characterization

International audienc

Requirement analysis: users’ involvement in IS model development

The active involvement of the users (also known as curriculum designers in this study) in designing curriculum in Institution of Higher Learning (IHL)is important. Earlier study conducted shown that curriculum designers face challenges such as mapping course learning outcomes to programme learning outcomes and calculating student learning time manually requires much effort.The curriculum design process also faced problems such as error-prone and consume a lot of time. This paper presents the results of gathering and analyzing user requirements during the development of a proposed model, named as information System Curriculum Design (ISCD) model. The requirement analysis consists of literature review on the existing systems and a survey on ducted among 90 curriculum designers from 20 IHL. The respondents who have at least one year experience in curriculum design have verified the components and subcomponent of ISCD model by indicating their perception o the importance of these components. The overall results show that all components and subcomponents are perceived important by curriculum designers in IHL and the relationships are positively related to each other

The relationship between health-related quality of life and social networks among Japanese family caregivers for people with disabilities

<p>Abstract</p> <p>Aims</p> <p>The purpose of this study was to examine HRQOL depending on whether the participants have family members with disabilities or not. In addition, we examined the relationship between HRQOL and social networks among family caregivers in Japan.</p> <p>Methods</p> <p>The study has a cross-sectional design. Survey forms were distributed to 9205 people aged 30 and older who visited a dispensing pharmacy within fifteen areas of Japan. We collected data on gender, age, job status, and care giving status for persons with disabilities. Moreover, we assessed support size, social support, and HRQOL. Out of the 2029 questionnaires returned, 1763 (male: 663, female: 1100, mean age = 63.06 ± 13.34) were valid for statistical analyses (the available response rate was 19.15%).</p> <p>Results</p> <p>A significant difference in HRQOL was identified between family caregivers and non-family caregivers. Further, in males (N = 101), the results confirmed that only social support predicted the PCS and MCS scores, while other variables did not predict either score. On the other hand, in females (N = 144), it was found from the second step of hierarchical multiple regression analysis that only age explained the PCS score, while job status and support size explained the MCS score.</p> <p>Conclusion</p> <p>It is reasonable to conclude that the HRQOL of family caregivers was lower than that of non-family caregivers, and that the HRQOL of family caregivers was estimated by their social networks.</p