bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH PERSEPSI PELAYANAN PEGAWAI PAJAK, PENGETAHUAN FRAUD WAJIB PAJAK DAN TIMBAL BALIK PEMERINTAH TERHADAP KEPATUHAN PAJAK OLEH WAJIB PAJAK (Studi pada wajib pajak orang pribadi Kabupaten Demak)
Authors: Sukanto Eman , Nafiah Alif 
Published: January 2021

This study measures the influence of perceptions of employee tax services, taxpayer knowledge about fraud and reciprocal government tax compliance by taxpayers in Kabupaten Demak. Sample in this research as many as 100 people taxpayer personal cross profession registered in KPP Demak. This study used questionnaire instrument. This research concludes, firstly, the perception of service tax officers have a positive effect on tax compliance, which means the better served, taxpayers more obedient. Second, the knowledge of fraud has an effect on tax compliance, meaning that the taxpayer understands about cheating and the consequences of fraud, they are more obedient. Third, the reciprocal government does not affect taxpayer compliance, meaning that taxpayers will remain obedient to pay taxes even if they do not get reciprocity.Keywords: Tax Service, Fraud Knowledge, Government Reciprocity, Tax Compliance
PREDIKSI PEROLEHAN PAJAK DAERAH TAHUN YANG AKAN DATANG BERSERTA KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI SELURUH KABUPATEN/ KOTA DI INDONESIA TAHUN 2006–2015
Authors: P Yofhi Septian , Rahayu Basuki Sri 
Published: January 2021

Tujuan penelitian untuk mengetahui berapa perolehan pajak daerah 10 tahun yang akan datang di seluruh Kabupaten/Kota di Indonesia. Untuk mengetahui berapa besar kontribusi pajak daerah terhadap Pendapatan Asli Daerah pada tahun 2006 – 2015 di seluruh Kabupaten/Kota di Indonesia. Hasil uji time series menunjukkan bahwa besarnya perubahan a sebesar -3693958213 pajak daerah mengalami penurunan pada tahun berikutnya. Nilai b koefisien kenaikan pajak daerah per tahun sebesar 3451580688 atau sebesar 34,51% per tahun. Dengan demikian pajak daerah pada tahun berikutnya mengalami penurunan, akan tetapi pada tahun-tahun berikutnya, selama sepuluh tahun kedepan mengalami kenaikan berturut – turut secara signifikan. Hasil tingkat kontribusi tertinggi hasil kontribusi pada tahun 2012 sebesar 48% berpengaruh terhadap Pendapatan Asli Daerah (PAD). Tingkat kontribusi terendah pada tahun 2013 sebesar 31% pengaruhnya terhadap Pendapatan Asli Daerah (PAD). Dengan demikian dapat disimpulkan bahwa rata–rata tingkat kontribusi pajak daerah terhadap Pendapatan Asli Daerah selama periode 2006–2015 sebesar 38,8% berpengaruh terhadap PendapatanAsli Daerah (PAD).Kata kunci: Pajak Daerah, PendapatanAsliDaerah,AnalisisKontribusi, Analisis Time Series.
PENGARUH SUNSET POLICY DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIP PAJAK ORANG PRIBADI DALAM MELAKUKAN KEWAJIBAN PERPAJAKAN
Authors: W Andjarwani Putri , Dharma Arief Budhi 
Published: January 2021

Penelitian ini bertujuan untuk menguji signifikansi pengaruh Sunset Policy dan Tax Amnesty terhadap Kepatuhan Wajib Pajak Orang Pribadi. Populasi yang digunakan dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar pada KPP Pratama Surakarta, dengan sampel yang digunakan dalam penelitian ini adalah 100 responden. Metode pengambilan sampel dengan cara convenience sampling dan pengambilan sampel menggunakan rumus slovin. Alat analisis yang digunakan meliputi uji validitas dan uji reliabilitas, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji regresi linier berganda, uji koefisien determinasi (R2), dan uji t. Hasil uji validitas menunjukkan bahwa semua pernyataan dinyatakan valid, uji Reliabilitas menunjukkan bahwa semua pernyataan dinyatakan reliabel. Uji asumsi klasik menunjukan bahwa data dalam penelitian ini terdistribusi secara normal, tidak terjadi multikolinieritas dan heterokesdesitas. Berdasarkan hasil penilitian regesi linier berganda membuktikan bahwa variabel sunset policy dan tax amnesty berpengaruh positif signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi khususnya dalam kewajiban perpajakan. Kata kunci : sunset policy, tax amnesty dan kepatuhan wajib pajak orang pribadi.
ANALYSIS OF DIFFERENCES IN CORPORATE VALUES AND FINANCIAL PERFORMANCE THREE MANUFACTURING INDUSTRY SECTORS LISTED ON THE INDONESIA STOCK EXCHANGE
Authors: Purwantini Titi , Brotojoya Endang 
Published: January 2021

The purpose of this study was to obtain empirical evidence of differences in corporate value and financial performance of the three manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study were 60 manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. Sampling techniques were purposive sampling. The division of sector 1 consists of cement companies, basic chemicals, porcelain and glass, metals, plastics and packaging, animal feed, wood and pulp, for sector 2 consists of machinery and heavy equipment companies, automotive and its components, textiles and garments, bedding feet and cable. Whereas for sector 3 consists of consumer goods, namely tobacco, cosmetics, pharmaceuticals and household appliances. Data analysis techniques consist of normality testing and different Paired Sample Test tests.Research results prove that based on Differential Test Paired Sample Test sectors 1 and 2. Manufacturing Companies listed on the Stock Exchange have significant differences in financial performance seen from the Current Ratio and Debt Equity Ratio while from Earning per Share, Net Profit Margin and Expencess On Sales there is no difference . Based on the Different Test Paired Sample Test is seen from the Earning Per Share ratio there is a significant difference in financial performance between Sector 1 and sector 3. Based on the Different Paired Sample Test seen from the Debt Equity Ratio, there are significant differences in financial performance between Sector 1 and sector 3 ... There are also significant differences in the financial performance of sectors 2 and 3 from the point of view of Earning Per Share. Based on the Different Paired Sample Test Test, there was no difference in company values in the three manufacturing companies listed on the Indonesia Stock Exchange.
ANALISIS PENERAPAN MODEL UTAUT TERHADAP MINAT PERILAKU PEMANFAATAN DAN PENGGUNAAN INTERNET BANKING
Authors: Khadijah Khadijah , Putri Ika Swasti 
Published: January 2021

Seiring pesatnya perkembangan jaman, kebutuhan akan informasi terus meningkat. Peningkatan penggunaan teknologi komputer sebagai pengembangan teknologi informasi telah banyak mengubah pemrosesan data akuntansi menjadi otomatis. Individu dimudahkan dengan adanya Internet Banking sehingga tidak perlu melakukan transaksi keuangan melalui kantor cabang, ATM, atau manual. Adanya sistem informasi, maka dilakukan penelitian untuk mengetahui minat perilaku pemanfaatan dan penggunaan Internet Banking menggunakan penerapan model UTAUT (Unified Theory Of Acceptance And Use Of Technology). Penelitian ini merupakan replikasi dan pengembangan model UTAUT yang dikembangkan oleh Venkatesh, dkk tahun 2003. Penelitian menggunakan metode kuesioner yang dilakukan di 5 Perguruan Tinggi dikhususkan pada Magister Akuntansi dan Manajemen, dosen dan pengusaha yang terdaftar di UMKM Semarang. Data yang digunakan merupakan data primer dan pengumpulan data menggunakan metode survey dan purposive sampling. Sebanyak 171 orang yang melakukan transaksi keuangan melalui fasilitas Internet Banking. Hasil penelitian menunjukkan konstruk ekspektasi kinerja, ekspektasi usaha, pengaruh sosial memiliki pengaruh positif dan Kondisi yang memfasilitasi tidak berpengaruh terhadap penggunaan Internet Banking. Sedangkan konstruk minat perilaku berpengaruh terhadap penggunaan Internet Banking. Konstruk gender memoderasi terhadap minat perilaku pemanfaatan Internet Banking. Umur memoderasi ekspektasi kinerja dan pengaruh sosial, konstruk pengalaman memoderasi dan gagal memoderasi ekspektasi usaha, kondisi yang terhadap minat perilaku dan penggunaan Internet Banking.
ANALISIS FAKTOR-FAKTOR CONSUMER ENGAGEMENT PEMBACA BERITA SINDONEWS.COM DI SOCIAL MEDIA FACEBOOK
Authors: Faadhilah Tasya , Aulia Pramitha 
Published: January 2021

ABSTRAKPadaera globalisasi saat ini, teknologi dan informasi telah berkembang dengan sangat pesatdengan kehadiran internet sebagai media komunikasi dengan media sosial sebagai salah satu platform. Dengan majunya perkembangan digital saat ini, pada tahun 2012 PT MNI (Koran Sindo) melihat peluang pasar media sosial dalammengembangkan unit bisnis media digital online yaitu sindonews.com. Sindonews.com merupakan portal berita jaringan MNC (Media Nusantara Citra) milik Harry Tanoesoedibjo yang merupakan grup media terbesar di Asia Tenggara. Dengan menciptakan consumer engagement konsumen dapat terhubung dengan sebuah perusahaan. Tujuan penelitian ini dilakukan untuk mengetahui faktor-faktor consumer engagement yang terbentuk oleh sindonews.com melalui media sosial Facebook.Penelitian ini menggunakan metode kuantitatif deskriptif dengan teknik analisis faktor dengan jenis faktor yaitu confirmatory factor analysis. Populasi yang dipakai yaitu followers Facebook sindonews.com dengan menggunakan teknik probability sampling didapat jumlah sampel 400 responden. Teknik pengumpulan data yaitu data primer yaitu penyebaran kuesioner dan data sekunder dengan penelitian terdahulu mengenai consumer engagement.Hasil penelitian ini menghasilkan empat faktor baru yaitu cognitive engagement dengan sub-dimensi terbesar yaitu absorption sebesar 81,5%, supportive engagement dengan sub-dimensi terbesar yaitu seeking assistance sebesar 78,8%, affective engagement dengan sub-dimensi terbesar yaitu enthusiasm sebesar 81,3% dan terakhir confirmative engagement dengan sub-dimensi terbesar yaitu validation sebesar 76,8%. Kata kunci : Consumer engagement, Portal media online, Media sosial, Facebook
PENGARUH PERCEIVED VALUE, E-LIFESTYLE, DAN PROMOSI ONLINE TERHADAP REPURCHASE INTENTION PADA PENGGUNA KAI ACCESS DI INDONESIA
Authors: Fajriani Firly Nur , Trenggana Arlin Ferlina Mochamad 
Published: January 2021

AbstrakPerkembangan teknologi membuat para pelaku bisnis melakukan inovasi, salah satunya mobile ticketing yang merupakan pemesanan tiket secara online. Di era digital ini, konsumen mengutamakan nilai kepraktisan dengan pemanfaatan teknologi. Tujuan penelitian yaitu mengetahui dan menganalisis pengaruh dan hubungan perceived value, e-lifestyle, online promotion,dan repurchase intention pada pengguna KAI Access di Indonesia. Penelitian ini merupakan penelitian dekriptif dan kausal dengan pendekatan kuantitatif. Kriteria populasi dalam penelitian ini yaitu berusia minimal 17 tahun, pengguna aplikasi KAI Access dengan minimal 1 kali transaksi, berdomisili di Jabodetabek dan Bandung. Teknik pengambilan sampel yaitu dengan purposive sampling dan pengumpulan data dengan kuesioner offline dan online melalui google docs yang melibatkan 400 responden. Teknik analisis data yaitu regresi linier berganda. Hasil penelitian ini menyatakan bahwa perceived value, e-lifestyle, online promotion, berpengaruh secara positif terhadap repurchase intention dengan hasil skor sebesar 91,6%. Kata Kunci: perceived value, e-lifestyle, online promotion, repurchase intention
Planeta klaunów w konstelacji Słońca
Authors: Hasiuk Magdalena 
Published: January 2021

Tekst stanowi analizę różnorodnych funkcji i sposobów zastosowania motywów klauna i cyrku w ponad pięćdziesięcioczteroletniej historii Théâtre du Soleil. Klauni przenikali do teatru Ariane Mnouchkine zarówno ze „źródłowych” dla jej sztuki inspiracji teatralnych: form orientalnych, komedii dell'arte i jarmarku, z praktyki pedagogicznej Jacques’a Lecoqa, jak i z przestrzeni – opuszczonego cyrku Montmartre (dawnym Médrano), w którym bezdomny wówczas Théâtre du Soleil umieścił akcję Snu nocy letniej (1968). W kolejnych spektaklach klauni jako elementy konstytutywne świata przedstawionego powracali w dwóch formach: klauna politycznego – w obrazach kabaretu rewolucyjnego w Mefisto (1979) oraz jako swoisty bufor – wprowadzający nowe jakości doświadczeń w poszczególnych ogniwach cyklu szekspirowskiego. Za każdym razem postaci klaunów w spektaklach Théâtre du Soleil w znacznym stopniu poszerzają wymiary świata przedstawionego, ujawniają jego złożoność i nieprzeniknioność, stają się znakiem czystej teatralności i pozwalają wydobyć rozliczne paradoksy dostrzegalne zarówno w perspektywie indywidualnej, społecznej, jak i transcendentnej.
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Karlina Utami Widya , Ethika Mukhlizul Hamdi 
Published: January 2021

This study aims to prove the effect of knowledge, awareness and tax sanctions on vehicle taxpayer compliance in Kabupaten Kerinci and Sungai Penuh City. Respondents who participated in this study were 100 respondents and the samples were taken using accidental sampling method. The data was collected using a questionnaire and the data was tested using descriptive statistical analysis, validity and reliability tests, classical assumption tests and multiple linear regression analysis. The test results show that knowledge and awareness of taxpayers have a positive effect on tax compliance, while tax sanctions have no effect on vehicle taxpayer compliance.
Harnessing the Population Statistics of Subhalos to Search for Annihilating Dark Matter
Authors: Somalwar Jean J. , Chang Laura J. , Mishra-Sharma Siddharth , Lisanti Mariangela 
Published: January 2021

Abstract
The Milky Way’s dark matter halo is expected to host numerous low-mass subhalos with no detectable associated stellar component. Such subhalos are invisible unless their dark matter annihilates to visible states such as photons. One of the established methods for identifying candidate subhalos is to search for individual unassociated gamma-ray sources with properties consistent with the dark matter expectation. However, robustly ruling out an astrophysical origin for any such candidate is challenging. In this work, we present a complementary approach that harnesses information about the entire population of subhalos—such as their spatial and mass distribution in the Galaxy—to search for a signal of annihilating dark matter. Using simulated data, we show that the collective emission from subhalos can imprint itself in a unique way on the statistics of observed photons, even when individual subhalos may be too dim to be resolved on their own. Additionally, we demonstrate that, for the models we consider, the signal can be identified even in the face of unresolved astrophysical point-source emission of extragalactic and Galactic origin. This establishes a new search technique for subhalos that is complementary to established methods, and that could have important ramifications for gamma-ray dark matter searches using observatories such as the Fermi Large Area Telescope and the Cerenkov Telescope Array.
Void Probability Function of Simulated Surveys of High-redshift Lyα Emitters
Authors: Perez Lucia A. , Malhotra Sangeeta , Rhoads James E. , Tilvi Vithal 
Published: January 2021

Abstract
We calculate the void probability function (VPF) in simulations of Lyα emitters (LAEs) across a wide redshift range (z = 3.1, 4.5, 5.7, 6.6). The VPF measures the zero-point correlation function (i.e., places devoid of galaxies) and naturally connects to higher-order correlation functions while being computationally simple to calculate. We explore the Poissonian and systematic errors on the VPF, specify its accuracy as a function of average source density and the volume probed, and provide the appropriate size scales to measure the VPF. At small radii, the accuracy of the VPF is limited by galaxy density, while at large radii, the VPF is limited by the number of independent volumes probed. We also offer guidelines for understanding and quantifying the error in the VPF. We approximate the error in the VPF by using independent subvolumes of the catalogs, after finding that jackknife statistics underestimate the uncertainty. We use the VPF to probe the strength of higher-order correlation functions by measuring and examining the hierarchical scaling between the correlation functions using the count-in-cells method. The negative binomial model (NBM) has been shown to best describe the scaling between the two-point correlation function and the VPF for low-redshift galaxy observations. We further test the fit of the NBM by directly deriving the volume-averaged two-point correlation function from the VPF and vice versa. We find the NBM best describes the

simulated LAEs, with a 1σ deviation from the model in the z = 6.6 catalog. This suggests that LAEs show higher-order clustering terms similar to those of normal low-redshift galaxies.
Energetics of Solar Coronal Bright Points
Authors: Hosseini Rad Somaye , Alipour Nasibe , Safari Hossein 
Published: January 2021

Abstract
The several-million-degree, low-density quiet solar corona requires a total energy-loss flux of about 3 × 105 erg cm−2 s−1. Solar coronal bright points (CBPs) are ubiquitous in the quiet Sun. They may release magnetic energy to heat the solar corona, but their contribution to the energy flux has not been determined yet. We used an automatic identification and tracking method for CBPs, which was developed based on the support vector machine classifier and Zernike moments of extreme ultraviolet (EUV) observations from the Atmospheric Imaging Assembly (AIA) on board the Solar Dynamics Observatory. We applied a spatial synthesis differential emission measure method and a Vertical-Current Approximation Nonlinear Force-Free Field technique to extract the thermal and magnetic energetics of the CBPs, respectively. By analyzing 7.5 yr (within the solar cycle 24) of AIA observations, we show that the average thermal energy and magnetic free energy of 140,000 CBPs are positively correlated with sunspots. However, the number of CBPs and sunspots are highly anti-correlated. We calculate a total energy-loss flux (sum of the radiative and conductive loss flux) of about (4.84 ± 1.60) × 103 erg cm−2 s−1 for the system of CBPs. Therefore, it is about 1.61% ± 0.53% of the total energy-loss flux of quiet corona. By extending the distribution of the magnetic Poynting flux and energy-loss flux for CBPs to nanoflares, the total magnetic Poynting flux and total energy-loss flux are obtained to be in the range of 1.48 × 105 to 1.57 × 106 and 3.86 × 104 to 2.35 × 105 erg cm−2 s−1, respectively.
Giant X-Ray and Optical Bump in GRBs: Evidence for Fallback Accretion Model
Authors: Zhao Litao , Gao He , Lei WeiHua , Lan Lin , Liu Liangduan 
Published: January 2021

Abstract
The successful operation of dedicated detectors has brought us valuable information for understanding the central engine and the progenitor of gamma-ray bursts (GRBs). For instance, the giant X-ray and optical bumps found in some long-duration GRBs (e.g., GRBs 121027A and 111209A) imply that some extended central engine activities, such as the late X-ray flares, are likely due to the fall-back of progenitor envelope materials. Here we systemically search for long GRBs that consist of a giant X-ray or optical bump from the Swift GRB sample, and eventually we find 19 new possible candidates. The fall-back accretion model could interpret the X-ray and optical bump for all candidates within a reasonable parameter space. Six candidates showing simultaneous bump signatures in both X-ray and optical observations, which could be well fitted at the same time when scaling down the X-ray flux into optical by one order of magnitude, are consistent with the standard F

ν
∝ ν
1/3 synchrotron spectrum. The typical fall-back radius is distributed around 1010–1012 cm, which is consistent with the typical radius of a Wolf–Rayet star. The peak fall-back accretion rate is in the range of ∼10−11–10−4
M
⊙ s−1 at time ∼102–105 s, which is relatively easy to fulfill as long as the progenitor’s metallicity is not too high. Combined with the sample we found, future studies of the mass supply rate for the progenitors with different mass, metallicity, and angular momentum distribution would help us to better constrain the progenitor properties of long GRBs.
Small-scale Dynamo in Stably Stratified Turbulence
Authors: Skoutnev V. , Squire J. , Bhattacharjee A. 
Published: January 2021

Abstract
We present numerical investigations into three principal properties of a small-scale dynamo in stably stratified turbulence: the onset criterion, the growth rate, and the nature of the magnetic field anisotropy in the kinematic regime. The results suggest that all three dynamo properties are controlled by the scale separation between the Ozmidov scale and the viscous or resistive scale. In addition to the critical magnetic Reynolds number, this allows for the definition of critical buoyancy and magnetic buoyancy Reynolds numbers for stratified small-scale dynamo onset in the high and low magnetic Prandtl number regimes, respectively. The presence of a small-scale dynamo in stellar radiative zones could affect dynamics through the resulting Maxwell stresses or its influence on large-scale dynamo mechanisms in regions of differential rotation. Taking the solar radiative zone as a representative example and applying the onset criterion, we find that the stratification is strong enough to make the small-scale dynamo marginally active in the stably stratified turbulence of the solar tachocline.
Measuring the Metallicity of Early-type Galaxies. I. Composite Region
Authors: Wu Yu-Zhong 
Published: January 2021

Abstract
We present the data of 9739 early-type galaxies (ETGs), cross-matching Galaxy Zoo 1 with our sample selected from the catalog of the Sloan Digital Sky Survey Data Release 7 of MPA-JHU emission-line measurements. We first investigate the divisor between ETGs with and without star formation (SF), and find the best separator of W2–W3 = 2.0 is added. We explore the ETG sample by refusing a variety of ionization sources, and derive 5376 ETGs with SF by utilizing a diagnostic tool of the division line of W2–W3 = 2.0. We measure their metallicities with four abundance calibrators. We find that our composite ETG sample has similar distributions of M
* and star formation rate as star-forming galaxies (SFGs) do, that most of them lie on the “main sequence,” and that our fit is a slightly steeper slope than that derived in Renzini & Peng. Compared with the distributions between different metallicities calibrated by four abundance indicators, we find that the Curti17 method is the most accurate calibrator for composite ETGs among the four abundance indicators. We present a weak positive correlation of SFR and metallicity only when the metallicity is calibrated by the PP04, Curti17, and T04 indicators. The correlation is not consistent with the negative correlation of both parameters in SFGs. We suggest that the weak correlation is due to the dilution effect of gas inflow driven by minor mergers.