Suchergebnisse

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the self-assessment system on individual taxpayer compliance.

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables. Keywords: system of service tax, individual tax compliance, and self assessment system .

There are two functions of the state liability principle. The first is to secure individual rights (including economic rights) from a wrongful act conducted by a government, and the second is to compensate for damage caused by the infringement of individual right. Economic right is inherently allowing an individual to pursue economic interest both domestically or globally. In order to accommodate this right, a government is obliged to provide trade rules and mechanisms for every individual to conduct their global economic activities by participating in the WTO. The objective of the WTO significantly corresponds to the individual's right in order to obtain trade benefits. Hence, when a government infringes trade rules and mechanisms underlined in WTO Law, it will directly restrict individuals from gaining trade benefits under the WTO or, moreover, it will restrain individuals from enjoying their inviolable economic rights. When the right is violated, and the damage occurs, it thus leads to the obligation for the government to compensate the damage according to the state liability principle. This article discusses the nexus between the state liability principle and WTO Law, in order to encourage national courts to exercise the function of state liability by referring to the infringement of economic rights caused by the violation of WTO Law.

The individual candidate will become the new competitor for the political party in the depths of the local head election after the Constitution Court enact the judicial review against the Act 32 year 2004 about the Government of the Area. The Constitution court considered that the Act 32 year 2004 that only give space and the opportunity to the political party and the combination of the political party evidently is considered contradictory to the 1945 Constitution. The Act 32 year 2004 consider to close the constitutional right the individual candidate without going through the political party in the local head election. The Constitution court then say so that the individual candidate without going through the political party or the combination of the political party is enabled to go along in the local head election. The keyword : The individual candidate, Constitution Court

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.

The main objective of WTO Law is to accommodate individual's right in order to obtain better benefit of international trade. However, when a government violates WTO Law, it is therefore causing deprivation of individual right itself. Direct effect seems to be a feasible doctrine to provide a judicial protection for individual, in order to rebalance the right that is violated. Nevertheless, this doctrine is intractable to imply. This article discuss the polemic of giving direct effect of WTO Law and DSB Decision to domestic law to provide judicial protection for individual who becomes victim of WTO violation conducted by government

This paper investigates the association of religiosity and trust to community participation or volunteering in development. Social trust is measured in several indicators, is an important aspect of development process, since social trust related to many development outcomes, such as growth, democratic stability as well as subjective well- being. In economic terms, when people trust each other, transaction cost can be reduced, organization can perform better, government policy could stimulate output faster, and many more. Utilizing Indonesia Family Life Survey (IFLS) wave 2014 this study finds the following results. Firstly, social trust closely associated with individual characteristics. Maturity, better educational and income level improve individual trust and individual participation in community activities. Secondly, individual subjective report about religiosity strongly associated with willingness to participate in various community activities. Policy relevant with this finding it is important to promote tolerance and religiosity, as these aspects can improve social trust. Social trust closely associates with more participation in community activities for accumulating public services and public goods. As more public services and public goods are available, nationally better welfare can be promoted.

APBD is one of the most potential target to be corrupted by the irresponsible government officer. For that reason, the participation of the society is needed in arranging APBD because it's related to environment of the society itself, in which the individual and the organization are placed, and also the norms so that the corruption of the APBD could be reduced. The society doesn't aware that they will take disadvantage of the corruption. The fight toward corruption will be success if the society wants to get involved. The purpose of this research is to find out the impact factors which affect the corruption of local fund (APBD) in West Sumatra. Those factors are: the attitude of the individual, governmental organization, and the control. This analysis is based on data taken from 228 responder from local government, academics, and students by using questioner. The method used on this research is multiple regression analysis method. The result of the analysis shows that the attitude of the individual, governmental organization and the control have a significant effect toward corruption of the local fund (APBD) in West Sumatra. Keywords: the attitude of the individual, governmental organization, the control, and corruption of APBD

This study is associative, this study entitled "The Effect of Tax Behaviour Understanding Concerning Rate Taxpayer and Taxpayer Awareness Against the Taxpayer Compliance Level Compliance tax obligations," Empirical studies on individual taxpayers in Bangkalan. It aims to study to determine the effect of two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer having effect on individual tax compliance. Based on the research that has been conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness partially affect the compliance of the taxpayer. So is understanding the partially taxpayer also affect tax compliance. In addition, jointly or taxpayer awareness and understanding taxpayers also have an influence on tax compliance. Keywords: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.

This research is associative, the study titled "Effect of Taxpayer Behavior Regarding the level of understanding and awareness Taxpayers Taxpayers Against The Taxpayer Compliance Liabilities In Addressing taxation", empirical studies on individual taxpayers in the District of Bangkalan. This research aims to to determine the effect between two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer to have effect on an individual taxpayer compliance. Based on research conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness of the partial effect on the compliance of the taxpayer. So is the understanding by the partial taxpayer also affect taxpayer compliance. In addition, jointly or taxpayer awareness and understanding of tax payers also have an impact on taxpayer compliance. Key words: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.

Female voters is one of the electoral contestants were positively correlated with the quality of the policy according to the needs of women where women voters were significant in Muka Kuning village in the ratio of female voters and men are 32.254: 29.131 with the majority of women work as industrial workers. The purpose of this study was to determine the political behavior of women voters, and factors influencing the legislative elections in 2014 in the village of Sei Muka Kuning Batam drum method mixed method, with quota sampling technique to women voters at polling stations at Muka Kuning village. Factors affecting the behavior of individuals and organizations are factors which the individual factors significantly more than the organizational factors. Ex political behavior of female voters. Mostly women at Muka Kuning as moderate voters, namely the ability to reflect on themselves well, internal control center, Personality High mach, investment organizations, alternative occupations are believed to exist, and the hope of success. While the factors that are included in the organization is a reallocation of resources, promotion opportunities, low confidence, role ambiguity, performance evaluation system is not clear, practices a zero-sum remuneration, democratic decision-making, high-performance pressure, and senior managers selfish. This study has reinforced the theory that Robin jugde individual factors and organiassi shaping the political behavior of women voters at Muka Kuning village conservative. This is affecting for 8889 women voters at Legisltaif elections in 2014.

Taxpayer compliance is one of the important points that should be instilled within themselves every citizen has enough condition to be a taxpayer. Therefore, the purpose of the implementation of this study was to determine the effect of the perception of personal taxpayer's financial condition and awareness of taxpayers on tax compliance in KPP Pratama Padang. The process of data collection used 110 individual taxpayers registered in Padang STO. In this study also used two variables: the dependent variable and the independent variables. Compliance of individual taxpayers is the dependent variable while the perception of the financial condition of the taxpayer's personal and tax awareness is the independent variable. The Solved of the problem using quantitative methods by t-statistik. The analysis model used is multiple regression and t-test statistics. The results of hypothesis testing found that perceptions of personal taxpayer's financial condition and tax awareness significantly influence taxpayer compliance in KPP Pratama Padang.Keywords: Perception About Personal Financial Condition Taxpayers, Tax Awareness and Taxpayer Compliance

Micro, Small and Medium Enterprises (MSMEs) are business activities that are able to expand employment opportunities and can play a role to improve equity and income of people. Therefore, the development of MSMEs still faces various constraints that need attention from various parties, especially the government, both central and local one. This research aims to find out the capacity of local government in empowering MSMEs during COVID-19 pandemic in Sukabumi City. The capacity of local government is based on three levels, namely system level, organizational/institutional level, and individual/human resource level. Method of this research is descriptive-qualitative method by maximizing primary and secondary data. Collection of primary data uses interview and observation, meanwhile secondary data are collected by documentation. The collected data are qualitatively described. Results of this research indicate that the capacity of local government based on system level, organizational/institutional level, and individual/human resource level is needed in empowering MSMEs during COVID-19 pandemic in Sukabumi City. The capacity building of local government of Sukabumi City has been conducted but it is not optimal yet and therefore the capacity building of local government is needed to improve the contribution of MSMEs on the local economy. Key words: COVID-19 Pandemic, Empowerment, Local Government Capacity, Micro, Small and Medium Enterprises. ; Micro, Small and Medium Enterprises (MSMEs) are business activities that are able to expand employment opportunities and can play a role to improve equity and income of people. Therefore, the development of MSMEs still faces various constraints that need attention from various parties, especially the government, both central and local one. This research aims to find out the capacity of local government in empowering MSMEs during COVID-19 pandemic in Sukabumi City. The capacity of local government is based on three levels, namely system level, organizational/institutional level, and individual/human resource level. Method of this research is descriptive-qualitative method by maximizing primary and secondary data. Collection of primary data uses interview and observation, meanwhile secondary data are collected by documentation. The collected data are qualitatively described. Results of this research indicate that the capacity of local government based on system level, organizational/institutional level, and individual/human resource level is needed in empowering MSMEs during COVID-19 pandemic in Sukabumi City. The capacity building of local government of Sukabumi City has been conducted but it is not optimal yet and therefore the capacity building of local government is needed to improve the contribution of MSMEs on the local economy.

Nano power diplomacy is a diplomacy done by individuals and small groups, without bargaining and negotiating. Diplomacy without theoretical and scientific approaches, because it is just a small nod (actor unit) that does not carry a real-power set. Nano power diplomacy is an activity that emphasizes sharing of symbols between citizens, person to person direct contact. That is, nano power diplomacy is a diplomacy practice based on socio-cultural relations between people, between cultures, which tries to overcome differences and cultural barriers in building an equitable human community, such as race, ethnicity, customs, language, social level -economy, skin color and differences of trust and religion. A truly initiated diplomacy by the individual, which does not speak of conflict mediation and economic perspective, without bilateral, multilateral and summit meeting typologies, but diplomacy that emphasizes interpersonal communication and public communication. There is no secrecy, hidden agendas and transparencies, because every participant in nano power diplomacy is a human being who is born by a product of the same destiny, namely God the Creator. They multiply, eat and drink of the same type. They also have a lifestyle in much the same way. Finally, they also communicate in more or less the same way and pattern, verbal and non-verbal communication. Thus, human beings are universal beings who have the ability to live in kinship. Below is described the basic assumptions, methodology and notions of nano power diplomacy

ABSTRACTNationalism, ideology based on the premise that the individual's loyalty anddevotion to the nation state surpass other individual or group interest nationalismis a modern movement. A consciousness of the part of individuals or groups ofmembership in a nation, whether one's or another. A state of mind, permeating thelarge majority of people and climing to permeate all its members, it recognizes thenation state as the ideal form of political organization and the nationality as thesource of all creative cultural energy and economic will being.Nationalism is a political, social, and economic system characterized by thepromotion of the interest of particular nation, especially with the aim of gainingand maintaining sovereignty (self governance). The supreme loyalty of man istherefore do to this nationality, as his own life is supposedly rooted in and madepossible by its welfare.The policy or doctrine of asserting the interest of one's own nation viewed asseparate from the interest of all nation and idiom or trait peculiar to a nation, amovement, as in the arts, based upon the folk idioms, history, aspirations of anation. Nationalism is a strong attachment to a particular country or nation. It isalso called patriotism many historians consider nationalism to be one of the mostimportant forces in shaping modern history. Nationalism can have a positiveinfluence by giving people a sense of belonging to a national community.Integral nationalism, this stage of nationalism centers the nation and its state in thelife of all citizens. Instead of a state being committed to supplying public goods tocitizens, this form of nationalism emphasizes individuals sacrifice for the benefit ofthe nation and its government.Nationalism is a simple and relativist political ideology that holds tremendous waywith millions of voters and many government. Nationalism's adaptability to mostlocal conditions allows it to thrive, especially when supported by a governmentintent on expanding its own power, domestically and internationally. It's andattractive ideology for political leaders, as it provides a ready made and widelybelieved justification for increased political power in order to make the nation.Indonesia's leader want to wean the country off commodities and push investmentin value added manufacturing and services to emulate the success of countries. Theargument that Indonesia needs to focus on overhauling education andinfrastructure to lift the country's productivity and help boost its economy.Its vision of the inevitable transformation of the nation state system by globalprocesses that the nation state was entering a period of crisis. The argue thatnationalism would only intensity as states the growing challenge of globalization.