Pengaruh Sosialisasi Perpajakan terhadap Pemahaman Wajib Pajak yang Mendukung Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Hotel Atas Rumah Kos Terdaftar di Dinas Pendapatan Daerah Kota Malang)

Tax of broading house in Malang is fristly levied on January 2014, then this study explains : (1) Tax socialization effect towards Taxpayers understanding; (2) Tax socialization effect towards taxpayers compliance; (3) Taxpayers understanding effect toward taxpayer compliance; (4) Tax socialization towards taxpayers compliance through taxpayers understanding. This type of study is an explanatory research. The sample used are 82 respondens that are taken by simple random sampling. The data analysis used is descriptive analysis and path analysis. The result are : (1) Tax socialization variable (X) has significant effect toward taxpayersunderstanding variable (Z) with path coefficient is 0,644 and level of significant is 0,000 (p<0,05); (2) Tax socialization variable (X) has significant effect toward taxpayer compliance variable (Y) with path coefficient is 0,440 and level of significant is 0,000 (p<0,05); (3)Taxpayers Understanding variable (Z) has significant effect toward taxpayer compliance variable (Y) with coefficient path is 0,385 and level of significant is 0,000 (p<0,05); (4) Taxation socialization variable (X) has significant effect toward taxpayer compliance variable (Y) through understanding taxpayer variable (Z) with indirect effect, the calculation result is 0,2476 for indirect effect and 0,688 for total effect

Approximation of 2D Euler Equations by the Second-Grade Fluid Equations with Dirichlet Boundary Conditions

The second-grade fluid equations are a model for viscoelastic fluids, with two parameters: $\alpha > 0$, corresponding to the elastic response, and $\nu > 0$, corresponding to viscosity. Formally setting these parameters to $0$ reduces the equations to the incompressible Euler equations of ideal fluid flow. In this article we study the limits $\alpha, \nu \to 0$ of solutions of the second-grade fluid system, in a smooth, bounded, two-dimensional domain with no-slip boundary conditions. This class of problems interpolates between the Euler-$\alpha$ model ($\nu = 0$), for which the authors recently proved convergence to the solution of the incompressible Euler equations, and the Navier-Stokes case ($\alpha = 0$), for which the vanishing viscosity limit is an important open problem. We prove three results. First, we establish convergence of the solutions of the second-grade model to those of the Euler equations provided $\nu = \mathcal{O}(\alpha^2)$, as $\alpha \to 0$, extending the main result in [19]. Second, we prove equivalence between convergence (of the second-grade fluid equations to the Euler equations) and vanishing of the energy dissipation in a suitably thin region near the boundary, in the asymptotic regime $\nu = \mathcal{O}(\alpha^{6/5})$, $\nu/\alpha^2 \to \infty$ as $\alpha \to 0$. This amounts to a convergence criterion similar to the well-known Kato criterion for the vanishing viscosity limit of the Navier-Stokes equations to the Euler equations. Finally, we obtain an extension of Kato's classical criterion to the second-grade fluid model, valid if $\alpha = \mathcal{O}(\nu^{3/2})$, as $\nu \to 0$. The proof of all these results relies on energy estimates and boundary correctors, following the original idea by Kato.Comment: 20pages,1figur

Convergence of the 2D Euler-α\alpha to Euler equations in the Dirichlet case: indifference to boundary layers

In this article we consider the Euler-$\alpha$ system as a regularization of the incompressible Euler equations in a smooth, two-dimensional, bounded domain. For the limiting Euler system we consider the usual non-penetration boundary condition, while, for the Euler-$\alpha$ regularization, we use velocity vanishing at the boundary. We also assume that the initial velocities for the Euler-$\alpha$ system approximate, in a suitable sense, as the regularization parameter $\alpha \to 0$, the initial velocity for the limiting Euler system. For small values of $\alpha$, this situation leads to a boundary layer, which is the main concern of this work. Our main result is that, under appropriate regularity assumptions, and despite the presence of this boundary layer, the solutions of the Euler-$\alpha$ system converge, as $\alpha \to 0$, to the corresponding solution of the Euler equations, in $L^2$ in space, uniformly in time. We also present an example involving parallel flows, in order to illustrate the indifference to the boundary layer of the $\alpha \to 0$ limit, which underlies our work.Comment: 22page

On the Well-Posedness of Reduced 3D Primitive Geostrophic Adjustment Model with Weak Dissipation

In this paper we prove the local well-posedness and global well-posedness with small initial data of the strong solution to the reduced $3D$ primitive geostrophic adjustment model with weak dissipation. The term reduced model stems from the fact that the relevant physical quantities depends only on two spatial variables. The additional weak dissipation helps us overcome the ill-posedness of original model. We also prove the global well-posedness of the strong solution to the Voigt $\alpha$-regularization of this model, and establish the convergence of the strong solution of the Voigt $\alpha$-regularized model to the corresponding solution of original model. Furthermore, we derive a criterion for finite-time blow-up of reduced $3D$ primitive geostrophic adjustment model with weak dissipation based on Voigt $\alpha$-regularization.Einstein Stiftung/Foundation - Berlin, through the Einstein Visiting Fellow Program. John Simon Guggenheim Memorial Foundation

Spectral scaling of the Leray-α\alpha model for two-dimensional turbulence

We present data from high-resolution numerical simulations of the Navier-Stokes-$\alpha$ and the Leray-$\alpha$ models for two-dimensional turbulence. It was shown previously (Lunasin et al., J. Turbulence, 8, (2007), 751-778), that for wavenumbers $k$ such that $k\alpha\gg 1$, the energy spectrum of the smoothed velocity field for the two-dimensional Navier-Stokes-$\alpha$ (NS-$\alpha$) model scales as $k^{-7}$. This result is in agreement with the scaling deduced by dimensional analysis of the flux of the conserved enstrophy using its characteristic time scale. We therefore hypothesize that the spectral scaling of any $\alpha$-model in the sub-$\alpha$ spatial scales must depend only on the characteristic time scale and dynamics of the dominant cascading quantity in that regime of scales. The data presented here, from simulations of the two-dimensional Leray-$\alpha$ model, confirm our hypothesis. We show that for $k\alpha\gg 1$, the energy spectrum for the two-dimensional Leray-$\alpha$ scales as $k^{-5}$, as expected by the characteristic time scale for the flux of the conserved enstrophy of the Leray-$\alpha$ model. These results lead to our conclusion that the dominant directly cascading quantity of the model equations must determine the scaling of the energy spectrum.Comment: 11 pages, 4 figure

Global regularity for a rapidly rotating constrained convection model of tall columnar structure with weak dissipation

We study a three-dimensional fluid model describing rapidly rotating convection that takes place in tall columnar structures. The purpose of this model is to investigate the cyclonic and anticyclonic coherent structures. Global existence, uniqueness, continuous dependence on initial data, and large-time behavior of strong solutions are shown provided the model is regularized by a weak dissipation term.Einstein Stiftung/Foundation - Berlin and John Simon Guggenheim Memorial Foundation