Tax non-compliance among small corporate taxpayers in Nigeria : the influence of tax tribunal and tax compliance costs

This study investigates the determinants of small corporate taxpayers’ tax non-compliance in Nigeria. This study develops a model of small corporate taxpayers’ non-compliance, which is underpinned by the theories of deterrence and social exchange. The model contains both economic (audit, complexity, penalty and tax compliance costs) and non-economic (bribery, fairness perception, public goods supply, perception of the tax tribunal and tax rate perception) determinants of tax non-compliance. This study extends the current literature by investigating the direct effect of perception of the tax tribunal and incorporating the mediating effect of tax compliance costs. The study administered questionnaires to a sample of 450 small corporate taxpayers operating in Kano state of Nigeria. PLS-SEM was used to test the hypotheses. This study found that audit, complexity, fairness perception, perception of the tax tribunal, tax compliance costs and tax rate perception have significant direct effects on tax non-compliance. Tax compliance costs are found to mediate the influence of audit, complexity, perception of the tax tribunal and tax rate perception on tax non-compliance. The findings of this study provide important insights to the tax authority, policy-makers and future researchers in understanding the tax non-compliance of small corporate taxpayers. To curtail tax non-compliance in Nigeria, the tax authority should widen its audit net and make the information about detecting tax evaders public to serve as a warning to potential evaders. The tax system should be fully automated to reduce the complexity and high compliance costs borne by the taxpayers. The tax authority should make the procedures of the tax tribunal available to the public through the mass media to increase positive perceptions about the tribunal and reduce non-compliance accordingly. The current tax rate structure should be made fairer by giving a lower rate to small corporate taxpayers to eliminate the perception of unfair tax burden

Complexity of Nigerian Company Income Tax Act (CITA 2007): Readability assessment

Simplification of tax laws in terms of readability to aid easier and complete compliance by taxpayers is a key issue to achieving the objectives of every country’s tax system. The connection between language and compliance is obvious and understanding of the laws is crucial for all stakeholders to be able to carry out their respective responsibilities (Tan & Tower, 1992). In particular, simple tax laws would reduce the burden of compliance costs. Under the self-assessment system (SAS) regime, the simplicity of the tax laws is very important as most responsibilities defined by the laws have been shifted to the taxpayers. Thus, complexity of the tax laws may be an obstacle to both the taxpayer and the SAS. This study examines the readability of the Nigerian Company Income Tax Act 2007 (CITA 2007) and explores its association with compliance and administrative costs and SAS of taxation. The study employs readability formulae (Flesch Reading Ease Score and Flesch-Kincaid Grade Level), Average Sentence Length (ASL) and Percentage of Passive Voice (PPV) to determine the level of readability of the Act. Furthermore, this study adopts interview approach to triangulate the readability results obtained using the above formulae, and explores the association between the readability of the Act and compliance costs, administrative costs and SAS. The study found that the CITA 2007 has low level of readability which made the Act very difficult to understand. The low level of readability is also found to be associated with increased compliance costs as well as administrative costs, which subsequently impair the progress of the SAS in Nigeria. The study recommends that tax simplification policy in Nigeria should include language simplification in order to reduce compliance costs and administrative costs. With this tax simplification effort, it is hoped that tax compliance under the SAS can be improved and more tax revenue can be generate

Analisis Pengaruh Kebutuhan Aktualisasi Diri, Penghargaan Dan Kebutuhan Sosial Terhadap Prestasi Kerja Karyawan Pt. Kondang Motor Yamaha Surakarta

Kinerja merupakan perilaku nyata yang di tampilkan setiap orang sebagai prestasi kerja yang di hasilkan oleh karyawan sesuai dengan perananannya dalam perusahaan. Dalam hal ini kinerja karyawan merupakan suatu hal yang sangat penting dalam upaya perusahaan untuk mencapai tujuannya. Tujuan penelitian ini adalah untuk menganalisis pengaruh aktualisasi diri, penghargaan dan kebutuhan sosial terhadap prestasi kerja PT. Kondang Motor Yamaha Surakarta dan menentukan variabel yang paling berpengaruh terhadap prestasi kerja karyawan PT. Kondang Motor Yamaha Surakarta. Teknik pengumpulan data dalam penelitian ini berupa kuesioner, observasi dan interview. Sampel menggunakan simple random sampling sebanyak 53 orang. Dari hasil penelitian diketahui bahwa Fhitung = 124,149 > Ftabel = 2,79, maka ada pengaruh yang signifikan antara ketiga variabel. Dari hasil uji t diperoleh thitung untuk variabel aktualisasi diri sebesar 3,085, penghargaan sebesar 3,857 dan variabel kebutuhan sosial sebesar 2,866 sedangkan ttabel sebesar 2,01, maka ada pengaruh yang signifikan antara aktualisasi diri, penghargaan dan kebutuhan sosial terhadap prestasi kerja karyawan secara individu. Berdasarkan hasil analisis regresi linier berganda diperoleh koefisien aktualisasi diri sebesar 0,307, penghargaan sebesar 0,348 dan kebutuhan sosial sebesar 0,240, ini membuktikan bahwa variabel penghargaan mempunyai pengaruh yang dominan terhadap prestasi kerja karyawan dibandingkan variabel aktualisasi diri dan kebutuhan sosial, ini membuktikan bahwa hipotesis kedua yang menyatakan “Diduga variabel penghargaan merupakan variabel yang dominan yang mampengaruhi prestasi kerja karyawan PT. Kondang Motor Yamaha Surakarta” terbukti kebenarannya

The Effect of Synthetic Structural Analytical Method on Beginning Reading Ability of Students in Makassar City

This study aims to see the effect of the application of the Structural Analytical Synthetic (SAS) method on the students' initial reading ability. This research is quasi-experimental research using the “Posttest-Only Control Group Design” design. The population in this study were all students of class II SDN in Makassar City, which consisted of 314 schools with a total of 13,188 students. Sampling used the solving formula and proportional random sampling technique so that the research sample was obtained, namely class IIA1 SD Rappocini Makassar as a control class with a total of 30 students and class IIA2 SD BTN Makassar local government as an experimental class with a total of 30 students. The data obtained were analyzed with descriptive statistics and inferential statistics. The results of descriptive statistical analysis show that the students' initial reading ability using the Structural Analytical Synthetic (SAS) method the average value obtained is 81.90, with a maximum value of 100 and a minimum of 68.33 and these results are in very good category, while Student learning outcomes using conventional methods the average value obtained is 55. 61, with a maximum value of 80 and a minimum of 47.5, and these results are in the medium category. The results of inferential statistical testing with Independent Samples T-Test obtained a significance value of p = 0.001 < = 0.05. This means that H0 is rejected and HI is accepted, thus the application of the Structural Analytical Synthetic (SAS) method has an effect on the early reading ability of SDN students in Makassar City

Stock Market Development, Foreign Direct Investment and Macroeconomic Stability: Evidence from Nigeria

Stock market development is not only important in economic development of a nation, it is also an important indicator of future economic activity and a nation’s economic strength. This paper employs the Johensen co-integration and the error correction mechanism (ECM) techniques to examine the impact of foreign direct investment and macroeconomic stability (exchange rate and inflation rate) on the level of development of the Nigerian stock market over the peiod 1981-2010. The results reveal that a long run relationship exists between the variables and FDI was found to have a positive but insignificant impact on stock market development. The results also demonstrate that inflation rate has a negative insignificant effect but exchange rate has a significant and negative relationship with stock market development. The paper recommends that foreign firms operating in the Nigeria’s oil and gas and telecommunication sectors should be encouraged to be listed to promote the development of the market. This should be complemeted with policies that will promote macroeconomic stability to attract more foreign direct investment and making the contribution of the foreign direct investment meaningful to the economy. Keywords: Stock market development, FDI, macroeconomic stability, error correction model, Nigeria

PENGARUH PENGGUNAAN MEDIA MINIATUR TERHADAP HASIL BELAJAR PESERTA DIDIK PADA MATA PELAJARAN IPA KELAS V MIN 3 POLMAN KEC. TAPANGO KAB. POLEWALI MANDAR

This study discusses the effect of using miniature media on the learning outcomes of fifth gradestudents at MIN 3 Polman Kec. Tapango Kab. Polewali Mandar, The purpose of this study wasto determine 1) the learning outcomes of students in science subjects for class V MIN 3 PolmanKec. Tapango Kab. Polewali Mandar without the use of miniature media 2) student learningoutcomes in science subjects for class V MIN 3 Polman Kec. Tapango Kab. Polewali Mandar withthe use of miniature media 3) The effect of using miniature media on student learning outcomes inscience subjects for class V MIN 3 Polman Kec. Tapango Kab. Polewali Mandar. This researchuses a quantitative research type of pre-experimental design and one-group pretest-posttest researchdesign. The population in this study were all students of class V MIN 3 Polman Kec. TapangoKab. Polewali Mandar, totaling 18 students. The sampling technique used is the saturated sampletechnique. The instruments used in this study were learning outcomes tests and documentation.Data analysis techniques used inferesnial statistics and descriptive statistics. Based on dataanalysis using descriptive statistics, the average value of students before the use of miniature mediawas 50.28 and the average after using miniature media was 79.44. The results of inferentialstatistical analysis obtained tcount 29.180 while for ttable value of 1.739 which means that tcount> ttable is 29.180 > 1.739. This shows that HO is rejected and H1 is accepted. When viewed fromthe significant value H1 is accepted if it is significant < α that is 0.000 <0.05. Thus, it can beconcluded that learning with the use of miniature media shows that there is an effect of usingminiature media on students' science learning outcomes.Penelitian ini membahas tentang pengaruh penggunaan media miniature terhadap hasilbelajar pesrta didik kelas V MIN 3 POlman Kec. Tapango Kab. Polewali Mandar,Tujuan penelitian ini untuk mengetahui 1) hasil belajar peserta didik pada matapelajaran IPA kelas V MIN 3 Polman Kec. Tapango Kab. Polewali Mandar tanpapenggunaan media miniatur 2) hasil belajar peserta didik pada mata pelajaran IPA kelasV MIN 3 Polman Kec. Tapango Kab. Polewali Mandar dengan penggunaan mediaminiatur 3) Pengaruh penggunaan media miniatur terhadap hasil belajar peserta didikpada mata pelajaran IPA kelas V MIN 3 Polman Kec. Tapango Kab. PolewaliMandar.Penelitian ini menggunakan penelitian kuantitatif jenis pre-eksperimental desaindan desain penelitian one-group pretest-postest. Populasi dalam penelitian ini adalahseluruh peserta didik kelas V MIN 3 Polman Kec. Tapango Kab. Polewali Mandar yangberjumlah 18 peserta didik. Teknik pengambilan sampel yang digunakan adalah tekniksampel jenuh. Adapun instrumen yang digunakan dalam penelitian ini adalah tes hasilbelajar dan dokumentasi. Teknik analisis data yang digunakan statistik inferesnial danstatistik deskriptif. Berdasarkan analisis data dengan menggunakan statistik deskriptifdiperoleh nilai rata-rata peserta didik sebelum penggunaan media miniatur sebesar 50,28dan rata-rata setelah penggunaan media miniatur 79,44. Hasil analisis statistikinferensial diperoleh thitung 29,180 sedangkan untuk nilai ttabel sebesar 1,739 yang berartibahwa thitung > ttabel yaitu 29,180 > 1,739. Hal ini menunjukkan bahwa HO ditolak dan H1diterima. Bila ditinjau dari nilai signifikan H1 diterima apabila signifikan < α yaitu 0,000< 0,05. Dengan demikian dapat disimpulkan bahwa pembelajaran dengan penggunaanmedia miniatur menunjukkan terdapat pengaruh penggunaan media miniatur terhadaphasil belajar IPA peserta didik

Penanaman Budaya Disiplin Terhadap Peserta Didik Kelas VI MIS Guppi Laikang Kecamatan Kajang Kabupaten Bulukumba

This journal discusses the cultivation of a culture of discipline towards students of class VI MIS GUPPI Laikang, Kajang District, Bulukumba Regency. The type of this research is descriptive qualitative and the research subject is students. Data collection techniques used in this study are observation guidelines and interview guidelines. Analysis of the data used in this study is data reduction, data presentation and conclusion. Based on the results of data analysis using qualitative descriptive analysis, it was stated that (1) forms of disciplinary culture including students wearing complete uniforms, students entering class on time, students lining up before entering class, students carrying complete learning equipment, students doing assignments well, students do not eat and drink in class, the hair of male students is cut short, students do not make noise if it has nothing to do with the lesson, students have good manners, students do not leave seats if there is no need, participants students do not dispose of garbage in the classroom, students maintain neatness in clothes, students ask permission from the teacher when they want to leave the class, students do not speak when the teacher is explaining; (2) The school has instilled a culture of discipline by fulfilling the elements of discipline, namely, making regulations, teaching habits, giving punishments, giving awards and setting examples; (3) factors that hinder the cultivation of disciplinary culture, namely family environment factors (parents), and how to overcome them, namely by giving penalties, giving warnings and giving awards so that students are motivated to behave discipline

Etika Profesi Keguruan

Guru ialah pahlawan tanpa tanda jasa, dan istilah ini akan terus dikenal oleh siapa saja. Guru memainkan peran sentral dalam mencerdaskan kehidupan bangsa. Bangsa yang maju ialah bangsa yang memiliki guru-guru yang handal dan profesional. Buku ini membahas tentang Makna dan Hakikat Etika (Bab I), Konsep Profesi (Bab II), Guru sebagai Profesi (Bab III), Organisasi Profesi Keguruan (Bab IV), dan Undang-Undang Republik Indonesia Nomor 14 Tahun 2005 tentang Guru dan Dosen (Bab V)

PENGARUH PEMBELAJARAN DI LUAR KELAS TERHADAP KETERAMPILAN MENULIS KARANGAN DESKRIPSI PESERTA DIDIK KELAS III MIS NCERA KECAMATAN BELO KABUPATEN BIMA

Penelitian ini bertujuan untuk mengetahui pengaruh pelaksanaan pembelajaran di luar kelas (outingclass) terhadap keterampilan menulis karangan deskripsi peserta didik kelas V MIS NceraKecamatan Belo kabupaten bima. Tujuan penelitian ini untuk mengetahui pengaruhmetode pembelajaran di luar kelas (outing class) terhadap keterampilan menulis karangandeskripsi peserta didik diajar dengan menggunakan di luar kelas (outing class) danpengaruh pembelajaran di luar kelas (outing class) terhadap keterampilan menuliskarangan deskripsi peserta didik kelas V MIS Ncera Kecamatan Belo kabupatenbima.Penelitian pre-eksperimen ini menggunakan desain penelitan one group pretest-posttestdesing. Populasi dalam penelitianadalah seluruh peserta didik. Teknik pengambilansampel yang digunakan dalam penelitian ini adalah teknik sampling jenuh. Adapuninstrumen yang digunakan pada penelitian ini adalah tes keterampilan menulis karangandeskripsi dan lembar observasi. Kemudian teknik analisis data yang diguanakan padapenelitian ini yaitu statistik deskriptif.Hasil penelitian ini menunjukkan terdapat pengaruhketerampilan menulis karangan deskripsi peserta didik setelah diajar denganmenggunakan pembelajaran di luar kelas (outing class). Berdasarkan hasil analisis datadengan menggunakan statistik deskripstif diperoleh nilai rata-rata peserta didik sebelumdiajar dengan pembelajaran di luar kelas (outing class) yaitu sebesar 52,41 dan nilai rataratasetelah diajar dengan pembelajaran luar kelas (outing class) sebesar 83,43. Adapunhasil analisis statistik < = 0,05 (0,037 < 0,05) dalam artian H0 ditolak dan H1diterima, dengan tingkat kepercayaan 95% dikatakan bahwa rata-rata nilai hasilketerampilan menulis karangan deskripsi peserta didik sebelum diajar menggunakanmetode pembelajaran di luar kelas (outing class) tidak sama dengan nilai rata-rata hasilketerampilan menulis karangan deskripsi peserta didik setelah diajar mengguanakanpembelajaran di luar kelas (outing class)

ANALISIS KESULITAN MEMBACA PERMULAAN PESERTA DIDIK KELAS 1 DI MI AL-IKRAM BULU KASA KABUPATEN BONE

Penelitian ini bertujuan untuk: 1) Menganalisis kesulitan yang dihadapi peserta didik dalam membaca permulaan di kelas 1 MI Al-Ikram Bulu Kasa Kabupaten Bone, 2)Menganalisis faktor apa saja yang menghambat peserta didik dalam membaca permulaan di kelas 1 MI Al-Ikram Bulu Kasa Kabupaten Bone. Metode pengumpulan datadilakukan melalui observasi dan wawancara . Teknik pedoman dan analisis data yang digunakan melalui tiga tahap yaitu reduksi data, penyajian data, penarikan kesimpulandan verifikasi. Hasil penelitian yang diperoleh Peserta didik kelas 1 MI Al-Ikram Bulu Kasa Kabupaten Bone dengan jumlah 15 peserta didik, terdapat 10 peserta didik yangmasih mengalami kesulitan dalam pembelajaran membaca permulaan. Adapun karakteristik kesulitannya yaitu kesulitan mengenal huruf, kesulitan merangkai susunankata, kesulitan dalam mengidentifikasi kata, menghiraukan tanda baca, tidak lancar dalam membaca, tidak memahami isi bacaan. Kemudian, terdapat beberapa faktor yangmenghambat peserta didik dalam membaca permulaan yaitu faktor internal diantaranya kurangnya minat dan motivasi peserta didik, faktor intelektual, dan faktor fisik. Sedangkan pada faktor eksternal yaitu lingkungan sekolah dan lingkungan keluarga