Suchergebnisse

Gerakan Tax Amnesty yang telah selesai dilaksanakan boleh dikatakan memberikan dampak yang baik kepada penerimaan negara dari pajak. Kepercayaan diri pemerintah didukung oleh sosialisasi dengan bentuk iklan di hampir semua media. Penerimaan negara yang berasal dari pajak mengalami kenaikan sebesar 7% dari tahun yang lalu. Hasil tersebut menjelaskan bahwa adanya kesinambungan antara program pemerintah dan kesadaran masyarakat dalam hal kewajiban pajak seperti yang diatur undang-undang. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh Faktor Internal dan Eskternal terhadap Kepatuhan Wajib Pajak. Penelitian ini menjelaskan bahwa Kepatuhan Wajib Pajak (WP) dipengaruhi secara parsial oleh Pemahaman WP akan aturan pajak dan Faktor Eksternal yaitu iklan dan pelayanan yang diberikan dari petugas pajak. Secara simultan kedua faktor tersebut juga memberikan pengaruh terhadap Kepatuhan WP dalam memenuhi kewajibannya dalam membayar pajak. Penelitian ini terdiri 110 sampel dengan menggunakan analisis regresi berganda (multiple regression analysis). Upaya meningkatkan sosialisasi baik dalam bentuk iklan misalnya dapat menjadi saran yang perlu dipertimbangkan seiring dengan anggapan WP bahwa informasi mengenai pajak akan mudah dipahami bila disampaikan melalui iklan. Penelitian selanjutnya dapat menggunakan variabel lain yang lebih spesifik dan juga perlu mempertibangkan penambahan jumlah sampel. Kata Kunci; pajak, pemahaman, iklan, kepatuhan, Wajib Pajak ABSTRACT The Tax Amnesty program that has been completed said to have a good impact on state revenue from taxes. Government confidence is supported by socialization in the form of advertising in almost all media. State revenue from taxes increased by 7% from a year ago. The results explain that there is continuity between government programs and public awareness in terms of tax obligations as regulated by law. This study aims to determine and explain the influence of Internal and External Factors on Taxpayers' (TPs') Compliance. This study explains that TPs' compliance is partially influenced by TPs' compliance understanding of tax rules and External Factors, namely advertising and services provided by tax officials. Simultaneously the two factors also have effects on TPs' compliance in fulfilling their obligations in paying taxes. This study consisted of 110 samples using multiple regression analysis. Efforts to improve socialization in the form of advertisements for example, can be a suggestion that needs to be considered along with TPs' compliance assumption that tax information will be easily understood if conveyed through advertisements. Future studies can use other variables that are more specific and need to consider increasing the number of samples.

The article examines the causes of and prerequisites for the political crisis in Burkina Faso that became almost permanent during the years of its independent development. Burkina Faso is one of Africa's poorest countries and has witnessed eight military coups, including two in 2022. By the end of the 2010s, it found itself at the epicenter of the Sahel crisis. Burkina Faso also changed its foreign policy orientation, abandoning the neocolonial dependence on France, and adopted a series of economic development plans. The authors analyze military, political and socio economic factors of the emergence of this political crisis against the backdrop of weakening state power, primarily in peripheral areas affected by armed conflict. The article also considers the problem of interference of external actors in the political life of Burkina Faso and the reaction of Economic Community of West African States to a series of military coups in the country. Special attention is paid to the role of tribal militias Koglweogo self defense groups and other similar organizations in the current conflict with Islamists in the northern regions of the country. It is noted that in areas under control of the rebels or, on the contrary, pro government non state actors (militias), the war economy is developing at a rapid pace, and the population is creating new local "self governance" structures that emerge as an alternative to the state power and are led by field commanders. It is concluded that the situation in the country resembles a vicious circle: successive governments are unable to implement development projects due to political instability, while weak economic development, in turn, causes political instability. At the same time, the ongoing strengthening of contacts between Burkina Faso and Russia generates hopes among residents of this West African country for finding a solution to the long term military and political crisis in foreseeable future.

The discussion aimed to mitigate deepening media polarization in support of voters' informed decision-making in Georgia and V4 states

Veto player models generally rely on two assumptions: (1) collective actors like political parties behave as individual actors; and (2) all actors influencing policy production are domestic. Yet these are often violated by empirical reality. Under certain institutions, parties are less cohesive and may not behave as individuals, and international regimes can have considerable influence over legislation. Using data on labor‐law production in Europe, we find that the effects of veto players are conditional on both party cohesion and international regimes. Future conceptualizations of veto players should be more sensitive to both internal and external institutional configurations.

This book investigates the effects of Japan's foreign aid for development, trade and FDI in ASEAN economies from various perspectives, including: the historical implications of Japan's involvement; agricultural exports; the development patterns of the Southeast Asian economies; the formation of international production and distribution networks; poverty reduction; upgrading technology; and industrial agglomeration.The contributors analyse trade, FDI and foreign aid from the standpoint of

This study investigated how the internal psychological states (i.e., challenge–skill perception, positive and negative affect, and effortless attention) and contextual features (i.e., activity and company) of momentary experiences relate to optimal experience in adolescents' lives. Data were collected from 245 Portuguese adolescents (14–19 years old, 63% female) by using the experience sampling method. Multilevel modeling revealed that challenge–skill and positive affect were positively associated with optimal experience, while negative affect was negatively associated with optimal experience. Effortless attention mediated the associations between internal states and optimal experience, while activity and company only moderated some of these associations. These findings will inform practitioners about the factors that should be addressed in interventions with adolescents to promote optimal experiences in their lives.

Abstract— Over the past years, construction risk management in projects execution is always associated with uncertainties because certain risk factors such as poor labour productivity, shortage of equipment, delay, cost overrun, time overrun are attributed to project delivery. These risk factors have been generating many research interests among the construction stakeholders and the policymakers, necessitating this present study. In addressing this issue, this study utilized Partial Least Squares- Structural Equation Modeling method to validate construction risk management (CRM) as a construct from the viewpoints of multi-national, local and national construction companies in Nigeria. Through a cross-sectional survey, data were collected from the construction companies with the use of a structured questionnaire. It was discovered that technology, political and economic factor have a significant influence on construction risk management (CRM) among the Nigerian construction companies. A substantial degree of convergent validity, discriminant validity and internal consistency reliability were also affirmed for each of these research constructs. It was also discovered that the indicators of organisational external factors dimensions (technology, political and economic factor) are important in evaluating these constructs for further exploration of the construction companies to enhance risk management practice in all stages of the project activities.