PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survey Pada Kantor Pelayanan Pajak di Kota Bandung) SKRIPSI

ABSTRAK Penilitian ini bertujuan untuk menguji dan menganalisis pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak. Masalah yang diteliti pada penelitian ini adalah banyaknya wajib pajak yang tidak disiplin dalam membayar pajak. Sampel penelitian ini adalah Account Representative yang terdapat pada 4 Kantor Pelayanan Pajak Pratama di Kota Bandung. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Teknik pengumpulan data yang dilakukan melalui data primer dengan menyebarkan kuesioner. Analisis statistik yang digunakan dalam penelitian ini adalah uji validitas dan uji reliabilitas instrument, uji asumsi klasik, analisis regresi linear berganda, analisis korelasi, pengujian hipotesis dengan menggunakan uji t dan uji f serta analisis koefisien determinasi. Banyak populasi dalam penelitian ini adalah sebanyak 45 orang, sedangkan teknik sampling yang digunakan adalaah simple random sampling. Hasil penelitian secara deskriptif menunjukan bahwa kesadaran wajib pajak dan sanksi perpajakan di KPP Pratama di Kota Bandung termasuk kedalam katagori baik. Hasil pengujian hipotesis secara parsial membuktikan bahwa kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Secara simultan kesadaran wajib pajak dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak di 4 KPP Pratama Kota Bandung dengan nilai koefisien determinasi sebesar 58,8% sedangkan sisanya 41,2% dijelaskan oleh faktor-faktor lain yang tidak diteliti. Kata Kunci : Kesadaran Wajib Pajak, Sanksi Perpajakan, Kepatuhan Wajib Pajak

PENGARUH SISTEM AKUNTANSI INSTANSI DAN REKONSILIASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kantor Pelayanan Perbendaharaan Negara Semarang II)

Abstra

A space-time continuous finite element method for 2D viscoelastic wave equation

International audienceA widespread approach to software service analysis uses session types. Very different type theories for binary and multiparty protocols have been developed; establishing precise connections between them remains an open problem. We present the first formal relation between two existing theories of binary and multiparty session types: a binary system rooted in linear logic, and a multiparty system based on automata theory. Our results enable the analysis of multiparty protocols using a (much simpler) type theory for binary protocols, ensuring protocol fidelity and deadlock-freedom. As an application, we offer the first theory of multiparty session types with behavioral genericity. This theory is natural and powerful; its analysis techniques reuse results for binary session types

Imaging the formation of a p-n junction in a suspended carbon nanotube with scanning photocurrent microscopy

We use scanning photocurrent microscopy (SPCM) to investigate individual suspended semiconducting carbon nanotube devices where the potential profile is engineered by means of local gates. In situ tunable p-n junctions can be generated at any position along the nanotube axis. Combining SPCM with transport measurements allows a detailed microscopic study of the evolution of the band profiles as a function of the gates voltage. Here we study the emergence of a p-n and a n-p junctions out of a n-type transistor channel using two local gates. In both cases the I-V curves recorded for gate configurations corresponding to the formation of the p-n or n-p junction in the SPCM measurements reveal a clear transition from resistive to rectification regimes. The rectification curves can be fitted well to the Shockley diode model with a series resistor and reveal a clear ideal diode behavior.Comment: Accepted for publication in Journal or Applied Physics. 4 pages, 3 figure

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Alokasi Belanja Modal (Studi Empiris Di Provinsi Jawa Tengah Tahun 2016-2019)

This study aims to determine the effect of Economic Growth, Regional Original Revenue, General Allocation Fund and Special Allocation Fund on Capital Expenditure Allocation. This research is qualitative research. The population used in this study were all districts / cities in Central Java Province. The sample in this study is the Regency / City in Central Java Province. The sampling technique used purposive sampling technique. The data collection technique was carried out using the documentation method obtained from the Central Bureau of Statistics data through the website https://www.bps.go.id/. The data analysis technique used is multiple linear regression. The results showed that the variables of Economic Growth and DAK had no effect on Capital Expenditure, while the variables of PAD and DAU had an effect on Capital Expenditure

Peste des petits ruminants in large ruminants, camels and unusual hosts

Since its first report in 1942, peste-des-petits-ruminants virus (PPRV) has caused several epidemics in a wide range of susceptible hosts around the world. In the last 30 years, the evidence of natural and experimental infections and virus isolation were reported from novel but unusual hosts such as camel, cattle, buffalo, dogs, Asiatic lion and pigs. In addition, PPRV in a potential vector, biting midges (Culicoides imicola), has been reported. Either presented as clinical and/or subclinical infections, the presence of the virus in an extended range of susceptible hosts highlights the cross-species transmission and supports the hypothesis of an endemic circulation of PPRV among susceptible hosts. However, the potential role of large ruminants, camels and unusual hosts for PPRV epidemiology is still obscure. Therefore, there is a need for molecular and epidemiological investigations of the disease among usual and unusual hosts to achieve the goals of disease control and eradication programmes initiated by national and international organisations, such as the FAO and OIE. This review is the first to summarise the scattered data on PPR in large ruminants, camels and unusual hosts to obtain the global scientific communities' attention for further research on epidemiological aspects, not only in its native hosts, but also in large ruminants, camels and other unusual hosts

Characterization of inter-seasonal climatic variability through dry-season rice productivity in the north-west region of Bangladesh

Inter-annual climatic variability in Bangladesh is significant and the probability of occurrence of extreme episodic/ climatic events has increased in the last couple of decades and thus threatening food security. Impact of inter-seasonal climatic va riability on Boro rice (dry season) yield in north-western parts of Bangladesh was analyzed using the historic weather datasets for 1971 to 2010 and MAKESENS model. Boro rice yield increased from 1980 onwards and the growth rate picked up with time. Inter-annual and inter-seasonal climatic variability was noticed through maximum and minimum temperatures, rainfall and sunshine hours. In general, temperatures and rainfall showed increasing trends but sunshine hours were decreasing gradually during the study period. Growth rates in average annual maximum, minimum and mean air temperatures were 0.001, 0.016 and 0.009°C year-1, respectively. On regional scale, Boro-rice seasonal maximum temperature was decreasing by 0.013°C year-1 but minimum and mean temperatures were increasing by 0.024 and 0.006°C year-1, respectively. Annual average sunshine hours in the study location were in decreasing trend by 0.027 hr year-1, but reduction in seasonal sunshine hours was 0.035 hr year-1. Inter-seasonal climatic variability was characterized through the Boro-rice yields in four test regions of north-west region of Bangladesh. Trend line equations were evolved for assessing the impact of climatic variations on Bororice yield. If maximum temperature changes by 1oC, Boro rice yield could be increased by 0.13 t ha-1, but it would reduce by 0.34 t ha-1 with one degree rise in minimum temperature. If sunshine hour decreases by 1 hr, Boro rice yield would decrease by 0.70 t ha-1 in study locations. Combined effects of maximum and minimum temperatures and sunshine hours showed significant influence on grain yields of Boro rice. These imply that temperature tolerant and solar radiation use-efficient rice varieties need to be bred for combating climate change impact in Bangladesh. There is a need to identify optimum sowing/transplanting window for the region, choice of suitable cultivars/ideo-types, and adoption of appropriate water and nutrients management strategies and adoption of appropriate resource conservation technologies for sustainable Boro rice production in Bangladesh

On stability of discretizations of the Helmholtz equation (extended version)

We review the stability properties of several discretizations of the Helmholtz equation at large wavenumbers. For a model problem in a polygon, a complete $k$-explicit stability (including $k$-explicit stability of the continuous problem) and convergence theory for high order finite element methods is developed. In particular, quasi-optimality is shown for a fixed number of degrees of freedom per wavelength if the mesh size $h$ and the approximation order $p$ are selected such that $kh/p$ is sufficiently small and $p = O(\log k)$, and, additionally, appropriate mesh refinement is used near the vertices. We also review the stability properties of two classes of numerical schemes that use piecewise solutions of the homogeneous Helmholtz equation, namely, Least Squares methods and Discontinuous Galerkin (DG) methods. The latter includes the Ultra Weak Variational Formulation

Entotourism potential in Sabah, Malaysia: A Tourists’ perspective

In favor of the Big Five Invertebrates form the basis for ecosystem functioning but are typically neglected in ecotourism activities. Entotourism is introduced to elevate awareness about the potential of invertebrates and their conservation activity through tourism. Improved awareness via tourism activity can potentially lead to improved conservation practices. Yet, do tourists accept entotourism as another product of ecotourism? This study aims to determine the perception of tourists on entotourism activity in Sabah. We are implementing a mixed-method to acquire information needed via questionnaire surveys and in-depth interviews. At the same time, we applied a random sampling technique to gain the respective respondents. Data analysis used a t-test to examine gender perception and presented via Spider-Web configuration. In comparison, we used content analysis via Leximancer for qualitative analysis. This study demonstrated that people have a slightly different perception of insects and awareness based on their gender. Results show that most participants responded positively to insect information, awareness and their interest in certain insects. Respondents also gave their support to entotourism, which provided them with some new knowledge about insects. The interview has also indicated a positive perception of invertebrate information as part of the entotourism concept included in ecotourism activity. In conclusion, tourists’ perception of entotourism activity unveils a significant potential for the inclusion of invertebrate into current and future ecotourism activity, especially in Sabah. Alternately, it can be applied as a preparatory step for better planning and execution of invertebrate’s conservation and entotourism activity

Studies on two polyherbal formulations (ZPTO and ZTO) for comparison of their antidyslipidemic, antihypertensive and endothelial modulating activities

Background Cardiovascular disorders (CVDs) are the leading cause of disease burden worldwide. Apart from available synthetic drugs used in CVDs, there are many herbal formulations including POL-10 (containing 10 herbs), which have been shown to be effective in animal studies but POL-10 was found to cause tachycardia in rodents as its side effect. This study was designed to modify the composition of POL-10 for better efficacy and/or safety profile in CVDs. Methods To assess the antidyslipidemic, antihypertensive and endothelial modulatory properties of two herbal formulations, (ZPTO and ZTO) containing Z: Zingiber officinalis, P: Piper nigrum, T: Terminalia belerica and O: Orchis mascula, different animal models including, tyloxapol and high fat diet-induced dyslipidemia and spontaneously hypertensive rats (SHR) were used. Effect on endothelial function was studied using isolated tissue bath set up coupled with PowerLab data acquisition system. The antioxidant activity was carried out using DPPH radical-scavenging assay. Results Based on preliminary screening of the ingredients of POL-10 in tyloxapol-induced hyperlipidemic rats, ZPTO and ZTO containing four active ingredients namely; Z, P, T and O were identified for further studies and comparison. In tyloxapol-induced hyperlipidemic rats, both ZPTO and ZTO caused significant reduction in serum triglyceride (TG) and total cholesterol (TC). In high fat diet-fed rats, ZPTO decreased TC, low-density lipoproteins cholesterol (LDL-C) and atherogenic index (AI). ZTO also showed similar effects to those of ZPTO with additional merits being more effective in reducing AI, body weight and more importantly raising high-density lipoproteins. In SHR, both formulations markedly reduced systolic blood pressure, AI and TG levels, ZTO being more potent in reversing endothelial dysfunction while was devoid of cardiac stimulatory effect. In addition, ZTO also reduced LDL-C and improved glucose levels in SHR. In DPPH radical-scavenging activity test, ZTO was also more potent than ZPTO. Conclusion The modified formulation, ZTO was not only found more effective in correcting cardiovascular abnormalities than ZPTO or POL-10 but also it was free from tachycardiac side-effect, which might be observed because of the presence of Piper nigrum in ZPTO