The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District

Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia. To support its economic development, the government is obliged to generate revenue. In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations. Most of the SMEs are compliant while some are not that aware of it because of lack of socialization. The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance. This study focused on SMEs in Lembang, West Java, Indonesia. It was exploratory research based on data were gathered from West Java Regency Office. Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244. The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance. Implementation of self-assessment system has no significant influence on tax compliance. There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices. It lacks personnel to do the socialization. The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency. Implementation of the self-assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization

Sub-micrometer distribution of Fe oxides and organic matter in Podzol horizons

The spatial distribution of soil constituents at the micrometer scale is of great importance to understand processes controlling the formation of micro-aggregates and the stabilization of organic carbon. Here, the spatial distribution of organic and mineral constituents in Podzol horizons is studied by concerted measurements of (i) the content of various forms of Fe, Al, Si and C determined by selective extraction in the fine earth fraction of soil (f < 2 mm); (ii) the elemental composition of the clay fraction (f < 2 um) with lateral resolution using scanning electron microscopy with energy-dispersive X-ray spectroscopy (SEM-EDS), and with surface selectivity using X-ray photoelectron spectroscopy (XPS); (iii) the specific surface area (SSA) of fine earth and clay fractions by krypton physisorption. The SSA of the fine earth in illuvial horizons is predominantly due to finely divided Fe oxides, including goethite, characterized by an equivalent particle size of about 10 mu m. Kaolinite platelets of about 2 gm size account for a large volume proportion in the clay fraction but have a minor contribution to SSA. Fe oxides and organic matter (OM) are intimately associated. Heterogeneity at the um scale is created by local variations in the relative amounts of kaolinite and Fe-OM associations. These two kinds of physical entities are in random mixture. Moreover, variation of C/Fe atomic ratios reveals sub-mu m scale heterogeneity. The latter is due to variation in the relative proportion of organic compounds and Fe oxides, indicating that aggregation of nanoparticles, and not only mere adsorption or pore filling, plays a role in these associations. In this regard, our results highlight that OM associated with Fe protects Fe oxides against physical displacement and that part of this associated OM is oxidizable by NaOCl treatment. These findings demonstrate that the concept of OM stabilization through association with Fe must be revisited when considering the sub-mu m scale level because fine Fe oxide particles can be easily dispersed during oxidation of associated carbon. Combination of physical fractionation and microanalysis (e.g. SEM-EDS, vibrational spectroscopy) offer promising perspectives to clarify the relationship between chemical composition and sub-inn scale architecture, and to better understand soil processes

Reference blindness: the influence of references on trust in Wikipedia

In this study we show the influence of references on trust in information. We changed the contents of reference lists of Wikipedia articles in such a way that the new references were no longer in any sense related to the topic of the article. Furthermore, the length of the reference list was varied. College students were asked to evaluate the credibility of these articles. Only 6 out of 23 students noticed the manipulation of the references; 9 out of 23 students noticed the variations in length. These numbers are remarkably low, as 17 students indicated they considered references an important indicator of credibility. The findings suggest a highly heuristic manner of credibility evaluation. Systematic evaluation behavior was also observed in the experiment, but only of participants with low trust in Wikipedia in general

Rancang Bangun Aplikasi Penerimaan Jasa Perbaikan Sepeda Motor pada Bengkel Selaras Motor Berbasis Website

The workshop is one of the places where vehicles such as motor cars and placed with a variety of needs, as well as damage repair. In addition the workshop also is one of the best places to put a motor vehicle such as car and motorcycle. The service processes that occur at the workshop in synch motor still experience barriers when conducting registration service. Customers who will do the service has always been considered a new customer, the current registration process are still recorded manually.The solution to the above problem by creating an architecture application acceptance service motorcycle repair workshop on the functioning of the motor aligned to process data reception service.This application helps the process of administration of operational activities include: managing the master data includes the data, users, categories, products, services, brands, customers, motor motorcycle customers. managing transaction data covering transactions service start process, service, service, service close to the finish. Expected by the existence of this application can help management and employees in carrying out operational activities and monitoring so as to improve pelanyanan at the workshop