90 research outputs found

    PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA LOKASI PUSAT BISNIS dan PERDAGANGAN DI KAWASAN TANJUNG PERAK SURABAYA

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    Tax is the main source of State revenues that are used for government financing and development. However, nowadays many cases occurred in the field of taxation in terms of compliance related tax payments. Not only the State apparatus that acts to wayward against the payment of taxes, even personal taxpayers is also not uncommon for tax evasion. One of the ways that can be done to minimize such cases is through increased taxpayer compliance. This research aims to analyze the influence of modernization of tax administration sys-tem of the level of compliance of employers taxable. The independent variables are taken is the modernization of tax administration sys-tem which includes the organizational structure, service quality, facilities services using information technology, and the code of con-duct. The respondents of the research is that there is a taxable entrepreneur in the city of Surabaya. Sampling method using snowball sampling. Research on the data analysis techniques using multiple linear regression test, and the data obtained were processed using the SPSS statistical software. The results of this research indicate that the modernization of organizational structure of taxation and modernizing the service quality has no effect against a compliance level of taxable entrepreneur in the city of Surabaya. Whereas mod-ernization of the facilities services using information technologies and the modernization of the code of conduct compliance rate to taxa-ble entrepreneur in the city of Surabaya. This indicates that although there has been a renewal of the organizational structure and the quality of service from the tax office would not increase taxable bussinessman compliance

    Evidence of effectiveness of herbal medicinal products in the treatment of arthritis

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    Herbal medicinal products (HMPs) that interact with the mediators of inflammation are used in the treatment of rheumatoid arthritis (RA). The aim of this study was to update a previous systematic review published in 2000. We searched electronic databases (MEDLINE, EMBASE, CISCOM, AMED, CINAHL, Cochrane registers) to June 2007, unrestricted by date or language, and included randomized controlled trials that compared HMPs with inert (placebo) or active controls in patients with rheumatoid arthritis. Five reviewers contributed to data extraction. Disagreements were discussed and resolved by consensus with reference to Cochrane guidelines and advice from the Cochrane Collaboration. Twenty studies (10 identified for this review update, and 10 of the 11 studies of the original review) investigating 14 HMPs were included. Meta-analysis was restricted to data from previous seven studies with oils from borage, blackcurrant and evening primrose containing gamma linolenic acid (GLA). GLA doses equal or higher than 1400 mg/day showed benefit in the alleviation of rheumatic complaints whereas lower doses (∼500 mg) were ineffective. Three studies compared products from Tripterygium wilfordii (thunder god vine) to placebos and returned favorable results but data could not be pooled because the interventions and measures differed. Serious adverse effects occurred in one study. In a follow-up study all side effects were mild to moderate and resolved after the intervention ceased, but time to resolution was variable. Two studies comparing Phytodolor N R to placebo were of limited use because some measures were poorly defined. The remaining studies, each considering differing HMPs, were assessed individually. For most HMPs used in the treatment of RA, the evidence of effectiveness was insufficient to either recommend or discourage their use. Interventions with HMPs containing GLA or Tripterygium wilfordii extract appear to produce therapeutic effects but further investigations are warranted to prove their effectiveness and safety. Copyright © 2009 John Wiley & Sons, Ltd.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/64567/1/3006_ftp.pd

    Iron Uptake via DMT1 Integrates Cell Cycle with JAK-STAT3 Signaling to Promote Colorectal Tumorigenesis

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    Dietary iron intake and systemic iron balance are implicated in colorectal cancer (CRC) development, but the means by which iron contributes to CRC are unclear. Gene expression and functional studies demonstrated that the cellular iron importer, divalent metal transporter 1 (DMT1), is highly expressed in CRC through hypoxia-inducible factor 2alpha-dependent transcription. Colon-specific Dmt1 disruption resulted in a tumor-selective inhibitory effect of proliferation in mouse colon tumor models. Proteomic and genomic analyses identified an iron-regulated signaling axis mediated by cyclin-dependent kinase 1 (CDK1), JAK1, and STAT3 in CRC progression. A pharmacological inhibitor of DMT1 antagonized the ability of iron to promote tumor growth in a CRC mouse model and a patient-derived CRC enteroid orthotopic model. Our studies implicate a growth-promoting signaling network instigated by elevated intracellular iron levels in tumorigenesis, offering molecular insights into how a key dietary component may contribute to CRC

    Pengaruh modernisasi sistem administrasi perpajakan terhadap tingkat kepatuhan pengusaha kena pajak pada lokasi Pusat bisnis dan perdagangan di kawasan Tanjung Perak Surabaya

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    Pajak merupakan sumber utama penerimaan negara yang digunakan untuk pembiayaan pemerintah dan pembangunan. Namun, dewasa ini banyak kasus terjadi dalam bidang perpajakan yang terkait dalam hal kepatuhan pembayaran pajak.Tidak hanya aparat- aparat negara yang bertindak untuk tidak patuh terhadap pembayaran pajak, bahkan wajib pajak pribadi juga tidak jarang untuk melakukan penghindaran pajak.Salah satu cara yang dapat dilakukan untuk meminimalisir kasus tersebut adalah melalui peningkatan kepatuhan wajib pajak. Penelitian ini bertujuan untuk menganalisis pengaruh modernisasi sistem administrasi perpajakan terhadap tingkat kepatuhan pengusaha kena pajak. Variabel independen yang diambil adalah modernisasi sistem administrasi perpajakan yang meliputi struktur organisasi,kualitas layanan,fasilitas layanan menggunakan teknologi informasi, dan kode etik.Responden penelitian ini adalah pengusaha kena pajak yang ada di kota Surabaya.Pengambilan sampel menggunakan metode snowball sampling.Teknik analisis data pada penelitian ini menggunakan uji regresi linier berganda, dan data yang diperoleh diolah dengan menggunakan software statistik SPSS. Hasil penelitian ini menunjukan bahwa modernisasi struktur organisasi perpajakan dan modernisasi kualitas layanan tidak berpengaruh terhadap tingkat kepatuhan pengusaha kena pajak di kota Surabaya. Sedangkan modernisasi fasilitas layanan menggunakan teknologi informasi dan modernisasi kode etik berpengaruh terhadap tingkat kepatuhan pengusaha kena pajak di kota Surabaya. Hal ini menunjukkan bahwa meskipun telah terjadi pembaharuan terhadap struktur organisasi dan kualitas layanan dari kantor pajak tidak akan meningkatkan kepatuhan pengusaha kena pajak

    Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Tingkat Kepatuhan Pengusaha Kena Pajak pada Lokasi Pusat Bisnis dan Perdagangan di Kawasan Tanjung Perak Surabaya

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    Tax is the main source of State revenues that are used for government financing and development. However, nowadays many cases occurred in the field of taxation in terms of compliance related tax payments. Not only the State apparatus that acts to wayward against the payment of taxes, even personal taxpayers is also not uncommon for tax evasion. One of the ways that can be done to minimize such cases is through increased taxpayer compliance. This research aims to analyze the influence of modernization of tax administration sys-tem of the level of compliance of employers taxable. The independent variables are taken is the modernization of tax administration sys-tem which includes the organizational structure, service quality, facilities services using information technology, and the code of con-duct. The respondents of the research is that there is a taxable entrepreneur in the city of Surabaya. Sampling method using snowball sampling. Research on the data analysis techniques using multiple linear regression test, and the data obtained were processed using the SPSS statistical software. The results of this research indicate that the modernization of organizational structure of taxation and modernizing the service quality has no effect against a compliance level of taxable entrepreneur in the city of Surabaya. Whereas mod-ernization of the facilities services using information technologies and the modernization of the code of conduct compliance rate to taxa-ble entrepreneur in the city of Surabaya. This indicates that although there has been a renewal of the organizational structure and the quality of service from the tax office would not increase taxable bussinessman compliance
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