Kemauan Wajib Pajak Orang Pribadi Dalam Memenuhi Kewajiban Membayar Pajak Dan Faktor-faktor Yang Mempengaruhinya

This research aims to analyze the factors that affect individual taxpayers in meeting their to pay taxes obligation. Independent variables in this research are the awareness of tax paying, knowledge and understanding of taxation laws, a good perception of the effectiveness of the tax system and the service of fiscus, while the dependent variable is the willingness to pay taxes. This research uses random sampling methods in data collection. Data source is primary data, by giving questionnaires to respondents. Respondents in this research is individual taxpayer who listed in Surakarta Primary Tax Office. Data analysis using multiple linear regression analysis and SPSS 17 program. Partially, the results of the analysis and hypotesis shows that awareness of tax paying and a good perception of the effectiveness of the tax system have significant impact on willingness to pay taxes, while knowledge and understanding of taxation laws and the service of fiscus didn't have significant impact on willingness to pay taxes. Simultaneously, all of the independent variables in this research have significant impact on willingness to pay taxes

Proposal for an optical laser producing light at half the Josephson frequency

We describe a superconducting device capable of producing laser light in the visible range at half of the Josephson generation frequency with the optical phase of the light locked to the superconducting phase difference. It consists of two single-level quantum dots embedded into a p-n semiconducting heterostructure and surrounded by a cavity supporting a resonant optical mode. We study decoherence and spontaneous switching in the device.Comment: 4+3 pages, 3+1 figure

PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA KAMPUNG, KEBIJAKAN KAMPUNG DAN KELEMBAGAAN KAMPUNG TERHADAP KESEJAHTERAAN MASYARAKAT (Studi Pada Kampung Distrik Sentani Kabupaten Jayapura)

Tujuan dari penelitian ini untuk menguji pengaruh akuntabilitas pengelolaan keuangan alokasi dana kampung, kebijakan kampung, dan kelembagaan kampung terhadap kesejahteraan masyarakat. Penelitian ini dilakukan pada kampung Distrik Sentani Kabupaten Jayapura. Jumlah sampel yang diambil sebanyak 65 responden masyarakat yang mendapatkan alokasi dana kampung dari berbagai latar pendidikan dan pekerjaan yang berbeda-beda. Penelitian ini menggunakan metode purposive sampling dengan menyebarkan kuesioner kepada responden. Teknik analisis menggunakan SmartPLS (Partial Least Square). Hasil penelitian ini menunjukkan bahwa Alokasi Dana Kampung, Kebijakan Kampung, dan Kelembagaan Kampung tidak berpengaruh signifikan terhadap Kesejahteraan Masyarakat

The Josephson light-emitting diode

We consider an optical quantum dot where an electron level and a hole level are coupled to respective superconducting leads. We find that electrons and holes recombine producing photons at discrete energies as well as a continuous tail. Further, the spectral lines directly probe the induced superconducting correlations on the dot. At energies close to the applied bias voltage eV, a parameter range exists, where radiation proceeds in pairwise emission of polarization correlated photons. At energies close to 2eV, emitted photons are associated with Cooper pair transfer and are reminiscent of Josephson radiation. We discuss how to probe the coherence of these photons in a SQUID geometry via single photon interference.Comment: Main text: 4 pages, 4 figures, Supplementary material: 8 pages, 4 figure