bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Pencapaian Realisasi Pajak dan Retribusi Daerah Serta Dampaknya Terhadap Pendapatan Asli Daerah
Authors: Rahman Rahman Pura 
Published: August 2024

The implications of regional autonomy require local governments to manage regional finances to increase regional independence so that dependence on the central government decreases. To increase regional financial independence, one of the important indicators to be managed is local revenue. Regional taxes and levies are the main source of local revenue. This study aims to analyze the realization of regional taxes and levies and their impact on local revenue. The study was conducted in 24 district/city governments throughout the province of South Sulawesi. Data were collected using documentation techniques in the form of budget realization reports. The data was observed for two years, namely in 2017 and 2018. So that the number of data observed was 48 budget realization reports. Data analysis using multiple regression analysis techniques.
The results of the study show that in general, district/city governments throughout the province of South Sulawesi have achieved the target for local tax revenues, while for regional retribution revenues, in general, they have not achieved it. Local taxes have a significant positive effect on local revenue. And regional levies have a significant positive effect on regional revenue.
Pencairan Tunggakan Pajak Melalui Penagihan Pajak Dengan Surat Paksa Pada Kantor Pelayanan Pajak Madya Makassar
Authors: Syiar Rinaldy  , Ruslan Ahmad  
Published: August 2024

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Penagihan Pajak dengan Surat Paksa terhadap Pencairan Tuggakan Pajak. Penelitian dilakukan pada KPP Madya Makassar dengan objek wajib pajak badan. Teknik pengumpulan data menggunakan dokumentasi dapat berupa Laporan jumlah surat paksa dan laporan pencairan tunggakan pajak selama 3 tahuan yaitu tahun 2013 sampai 2015. Data diobservasi selama 36 bulan. Teknik analisis data menggunakan regresi sederhana.
Hasil penelitian menunjukkan bahwa Penagihan Pajak dengan Surat Paksa berpengaruh positif signifikan terhadap pencairan tunggakan pajak wajib pajak badan.
Pengaruh Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada PT. Amanah Finance Di Makassar)
Authors: Muh Fadli Noor  , Djamali Hisnol , Lalo Annas 
Published: August 2024

Tax compliance is the behavior of a taxpayer in doing all tax obligations and use taxation rights with still sticking to the legislation perpajakan. Regarding tax compliance is often the case the last few years is the emergence of non-compliance with taxation. This non-compliance will lead to avoidance and tax evasion what will cause a reduction in tax revenue to the state treasury Indonesia. The purpouse of this study was to determine the effect of service quality, and tax penalties in compliance WP OP in PT. Amanah Finance Makassar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. Data analysis technique used is multiple linear regression analysis. The result obtained by the quality of service and tax penalties and significant positive effect on compliance WP OP.
Determinan Kinerja Auditor : Survey pada Auditor di Kantor Akuntan Publik
Authors: Teri  
Published: August 2024

This study aims to analyze audit structure and job satisfaction in determining auditor performance. The survey was conducted on auditors who work at Public Accounting Firms in Makassar City. Data collection using questionnaire techniques and samepl extraction techniques is a saturated sampling technique. The number of samples taken was 33 respondents. The data analysis method uses multiple linear regression techniques. The results of the study show that audit structure and job satisfaction have a significant positive effect on auditor performance.
Perilaku Fraud dalam Kerangka Fraud Triangle : Survey Pada Aparatur Pemerintah Desa
Authors: Aidah Ibrahim  , Sufiati  , Pura Rahman 
Published: August 2024

This study aims to analyze the influence of fraud triangle on fraud behavior in village governments. The survey was conducted. The population of this study is the total number of Village Officials in Central Adonara District, East Flores Regency, a total of 65 Village Officials, while the sample taken is 65 respondents using the saturated sample technique. The data collection technique uses questionnaire techniques and data analysis techniques use multiple linear regression. The results of the study show that pressure, opportunity and rationalization have a positive and significant effect on fraud behavior.
Pengaruh Disclosure dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Going Concern pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Yunita Udin  , Sufiati  
Published: August 2024

This study aims to analyze the effect of disclosure and audit opinion of the previous year on the receipt of going concern audit opinion. Data collection using secondary data obtained from www.idx.co.id using purposive sampling techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange totaling 150 companies, while the sample obtained amounted to 35 companies with observational data from 1 year of observation. The data analysis method uses logistic regression analysis techniques. The results showed that disclosure had a significant negative effect and the previous year's audit opinion had a significant positive effect on the going concern opinion
La semiótica del odio en los bulos sobre inmigrantes detectados por plataformas de fact checking en España, Grecia e Italia
Authors: Sánchez Esparza Marta , Vázquez Diéguez Ignacio , Merino Arribas Dory 
Published: August 2024

El rechazo al inmigrante se construye socialmente y se alimenta con la viralización de informaciones falseadas, provocando discursos de odio cargados de simbolismos. De ahí que este estudio aborde un análisis semiótico del discurso del odio en los bulos sobre inmigrantes publicados en medios sociales en España, Grecia e Italia, desde enero de 2022 hasta agosto de 2023. Se localizan los bulos en las principales plataformas de fact checking existentes en cada uno de los países seleccionados: Newtral, Ellinika Hoaxes y Facta news/Open, analizando una muestra válida de 52 bulos. Para este análisis se emplea una metodología de perspectiva interpretativa, que ahonda en los aspectos primordiales de la semiótica (signo denotativo y connotativo). El trabajo visibiliza los signos que dan sentido a los códigos culturales, representaciones sociales, mitos o imaginarios sociales. Además, se concluye que en estos bulos se repiten los mismos patrones en los tres países, aunque aborden informaciones diferentes, y la figura del inmigrante es asociada a atributos como los de vándalo, antisocial, usurpador o delincuente, provocando la construcción de sistemas de significado (mitos) e imaginarios sociales que estigmatizan a este colectivo y lo dibujan como un elemento inconveniente en la sociedad de acogida.
Evolution of Italy-Greece Passenger Maritime Transport: a Multi-level Study to Estimate the Factors Influencing the Demand and Supply of Passenger Ferry Transport
Authors: Campisi Tiziana , Russo Antonio , Tesoriere Giovanni , Bouhouras Efstathios , Basbas Socrates 
Published: August 2024

In recent years, the shipping and maritime transport segment has undergone profound changes. Faced with the need to achieve the sustainability goals set by Agenda 2030, different sustainable modes of transport must therefore be evaluated. Passenger transport by ship has proven to be the least polluting per pax/km. Different European regulations are moving in the direction of limiting transport by air when there are fewer polluting methods on average lengths, mainly on a national scale. The tourism sector is one where the impacts on the Agenda 2030 goals are often not properly assessed. Ship connections with a tourism function are central in connections to smaller islands which, due to their size and relatively small flows, do not have airports. In medium-sized basins, tourist traffic by ship is changeable and often dependent on specific characteristics of the basin. The aim of the present research work is to analyse the general case of an open basin, with an application to the Adriatic-Ionian basin. The system of connections between eastern Italy and western Greece by ship is analysed. The case study refers to the characteristics of travel from Italy to Greece by ship, with reference to the Ionian Islands. The overall method proposed is articulated in several successive steps, which can be summarised as follows: analysis of the characteristics of services; analysis of supply with network analysis methods applied to services; analysis of demand with estimation of a regression model. The methodologies identified make it possible to highlight the temporal and central characteristics of the network considered, and at the same time to verify the influence that certain attributes have on tourism for the area studied. The results show, on the one hand, that not all services have a significant summer component and, on the other, that the centrality of the various ports within the network changes, even heavily, with the season. The work is expected to be of particular interest to policy makers, planners, and researchers, considering centrality as closely linked to the distribution of services for passengers in ports and related port-city areas, and considering the possibility of better planning the distribution of funding in relation to the ports’ development and resilience to address disruptive events.
Zum Abschlussbericht der Expertenkommission „Bürgernahe Einkommensteuer“
Authors: Kanzler Hans-Joachim 
Published: August 2024

Zusammenfassung
Der Verf., selbst Mitherausgeber eines Kommentars zum Einkommensteuergesetz, beleuchtet und bewertet den Abschlussbericht der Expertenkommission „Bürgernahe Einkommensteuer“ vom 12.7.2024.
Besteuerung von Earn-out-Vereinbarungen – eine ökonomische Analyse
Authors: Bartsch Gerrit , Höppner Dino 
Published: August 2024

Zusammenfassung
Der BFH entschied jüngst, Earn-out-Zahlungen im Rahmen der Veräußerung eines Kommanditgesellschaftsanteils sind in den Zuflussveranlagungszeiträumen zu erfassen (BFH, Urt. v. 9.11.2023 - IV R 9/21). Dabei erging die Entscheidung nur zur gesondert und einheitlichen Feststellung auf Ebene der veräußerten Personengesellschaft (Mitunternehmerschaft). Dieser Beitrag untersucht daher die einkommensteuerrechtlichen Auswirkungen im Rahmen einer materiell-rechtlichen Analyse für natürliche Personen als Veräußerer. Darauf aufbauend erfolgt die Entwicklung und Analyse eines Paritalmodells zur Quantifizierung der einkommensteuerrechtlichen Folgen, wenn durch Vereinbarung einer Earn-out-Komponente die Tarifbegünstigungen nach § 34 EStG in Gänze verloren gehen. Anhand des Modells werden Handlungsempfehlungen an künftige Veräußerer formuliert, unter welchen Bedingungen Earn-out-Vereinbarungen ökonomisch vorteilhaft sind.
Begünstigungsfähige Unternehmer steuerfreier Erziehungs- und Bildungsleistungen
Authors: Esteves Gomes Cristian 
Published: August 2024

Zusammenfassung
Das jüngst veröffentlichte Urteil des FG Berlin-Brandenburg vom 17.1.2024 (7 K 7342/16) setzt neue Maßstäbe in Bezug auf begünstigungsfähige Unternehmer steuerfreier Erziehungsleistungen nach Art. 132 Abs. 1 Buchst. i MwStSystRL. Es ist darüber hinaus generell von Bedeutung für die Beurteilung begünstigungsfähiger Unternehmer steuerfreier Bildungsleistungen, sowohl nach aktueller als auch nach der geplanten neuen Rechtslage durch das Jahressteuergesetz (JStG) 2024 zum 1.1.2025. Obgleich noch nicht rechtskräftig, ist diese Entscheidung bereits jetzt aus diesen Gründen bemerkenswert. Ferner ist sie auch in verfahrensrechtlicher Hinsicht ein Musterfall für sehr bedeutende Steuerstreitverfahren zu vermeintlich „kleinen Fällen“. Der Beitrag beleuchtet diese materiell-rechtlichen und verfahrensrechtlichen Facetten.
A minor sudden stratospheric warming with a major impact: Transport and polar processing in the 2014/2015 Arctic winter
Authors: Manney Gloria L. , Lawrence Zachary D. , Santee Michelle L. , Read William G. , Livesey Nathaniel J. , Lambert Alyn , Froidevaux Lucien , Pumphrey Hugh C. , Schwartz Michael J. 
Published: September 2015

AbstractStratospheric transport and polar processing during the 2014/2015 Arctic winter were strongly influenced by a minor sudden stratospheric warming (SSW) in early January. Disturbances to temperatures and trace gases in the middle and upper stratosphere were similar in character to those associated with major SSWs: The stratopause dropped, and vertical temperature gradients weakened, followed by renewed descent of mesospheric air. The lower stratospheric polar vortex was barely disrupted and remained unusually strong throughout the winter. The SSW did, however, cause lower stratospheric temperatures to rise well above chlorine activation thresholds; trace gas abundances from the Aura Microwave Limb Sounder (MLS) were consequently exceptional. The degree of chlorine activation in January was the smallest, and lower stratospheric ozone values in February were the highest, in the 11 year MLS record. The major role played by a minor SSW highlights the Arctic stratosphere's sensitivity to a spectrum of dynamical variability.
Asymmetric magnetic reconnection with a flow shear and applications to the magnetopause
Authors: Doss C. E. , Komar C. M. , Cassak P. A. , Wilder F. D. , Eriksson S. , Drake J. F. 
Published: September 2015

AbstractWe perform a systematic theoretical and numerical study of antiparallel two‐dimensional magnetic reconnection with asymmetries in the plasma density and reconnecting magnetic field strength in addition to a bulk flow shear across the reconnection site in the plane of the reconnecting fields, which commonly occurs at planetary magnetospheres. We analytically predict the speed at which an isolated X line is convected by the flow, the reconnection rate, and the critical flow speed at which reconnection no longer takes place for arbitrary reconnecting magnetic field strengths, densities, and upstream flow speeds, and we confirm the results with two‐fluid numerical simulations. The predictions and simulation results counter the prevailing model of reconnection at Earth's dayside magnetopause which says reconnection occurs with a stationary X line for sub‐Alfvénic magnetosheath flow, reconnection occurs but the X line convects for magnetosheath flows between the Alfvén speed and double the Alfvén speed, and reconnection does not occur for magnetosheath flows greater than double the Alfvén speed. In particular, we find that X line motion is governed by momentum conservation from the upstream flows, which are weighted differently in asymmetric systems, so the X line convects for generic conditions including sub‐Alfvénic upstream speeds. For the reconnection rate, as with symmetric reconnection, it drops with increasing flow shear and there is a cutoff speed above which reconnection is not predominant. However, while the cutoff condition for symmetric reconnection is that the difference in flows on the two sides of the reconnection site is twice the Alfvén speed, we find asymmetries cause the cutoff speed for asymmetric reconnection to be higher than twice the asymmetric form of the Alfvén speed. The stronger the asymmetries, the more the cutoff exceeds double the asymmetric Alfvén speed. This is due to the fact that in asymmetric reconnection, the plasma with the smaller mass flux into the dissipation region contributes a smaller mass to the dissipation region, so the effect of its flow on opposing the release of energy by the reconnected magnetic fields is diminished and the reconnection is not suppressed to the extent previously thought. The results compare favorably with an observation of reconnection at Earth's polar cusps during a period of northward interplanetary magnetic field, where reconnection occurs despite the magnetosheath flow speed being more than twice the magnetosheath Alfvén speed, the previously proposed suppression condition. These results are expected to be of broad importance for magnetospheric physics of Earth and other planets; particular applications are discussed.
X lines in the magnetotail for southward and northward IMF conditions
Authors: Zhang L. Q. , Wang J. Y. , Baumjohann W. , Rème H. , Dai L. , Dunlop M. W. , Chen T. , Huang Y. 
Published: September 2015

AbstractUtilizing associated observations of Geotail and ACE satellites from the year of 1998 to 2005, we investigated the X lines in the near‐Earth tail under different interplanetary magnetic field (IMF) conditions. The X lines are recognized by the tailward fast flows with negative Bz. Statistically, the X lines in the tail can be observed for southward as well as northward IMF, but more frequently observed for southward IMF. A typical case on 26 April 2005 showed clear evidence that the X line can occur for northward IMF while the geomagnetic activity is particularly quiet. Further analysis showed that the X line‐related solar wind has stronger Ey and Bz components for southward than northward IMF. In addition, the X line‐related geomagnetic activities are stronger for southward than northward IMF.
MESSENGER observations of solar energetic electrons within Mercury's magnetosphere
Authors: Gershman Daniel J. , Raines Jim M. , Slavin James A. , Zurbuchen Thomas H. , Anderson Brian J. , Korth Haje , Ho George C. , Boardsen Scott A. , Cassidy Timothy A. , Walsh Brian M. , Solomon Sean C. 
Published: September 2015

AbstractDuring solar energetic particle (SEP) events, the inner heliosphere is bathed in MeV electrons. Through magnetic reconnection, these relativistic electrons can enter the magnetosphere of Mercury, nearly instantaneously filling the regions of open field lines with precipitating particles. With energies sufficient to penetrate solid aluminum shielding more than 1 mm thick, these electrons were observable by a number of sensors on the MErcury Surface, Space ENvironment, GEochemistry, and Ranging (MESSENGER) spacecraft. Because of its thin shielding, frequent sampling, and continuous temporal coverage, the Fast Imaging Plasma Spectrometer provided by far the most sensitive measurements of MeV electrons of all MESSENGER sensors. Sharp changes in energetic electron flux coincided with topological boundaries in the magnetosphere, including the magnetopause, polar cap, and central plasma sheet. Precipitating electrons with fluxes equal to ~40% of their corresponding upstream levels were measured over the entire polar cap, demonstrating that electron space weathering of Mercury's surface is not limited to the cusp region. We use these distinct precipitation signatures acquired over 33 orbits during 11 SEP events to map the full extent of Mercury's northern polar cap. We confirm a highly asymmetric polar cap, for which the dayside and nightside boundary latitudes range over ~50–70°N and ~30–60°N, respectively. These latitudinal ranges are consistent with average models of Mercury's magnetic field but exhibit a large variability indicative of active dayside and nightside magnetic reconnection processes. Finally, we observed enhanced electron fluxes within the central plasma sheet. Although these particles cannot form a stable ring current around the planet, their motion results in an apparent trapped electron population at low latitudes in the magnetotail.
On the evolution of a magnetic flux rope: Two‐dimensional MHD simulation results
Authors: Teh W.‐L. , Nakamura T. K. M. , Nakamura R. , Baumjohann W. , Abdullah M. 
Published: September 2015

AbstractWe use the time‐dependent, two‐dimensional (2‐D), ideal MHD equations to simulate and investigate the evolution of magnetic field and plasma profiles of the typical (T) and crater (C) magnetic flux ropes (FRs). The T‐FR has a magnetic pressure peak at the center of the flux rope, while the C‐FR has a local dip instead. The simulation starts with a 2‐D magnetic flux rope in magnetohydrostatic equilibrium, where pressure gradient forces are balanced by Lorentz forces. The magnetic field and plasma pressure profiles for the initial flux rope are derived from the analytical solutions by Zhang et al. (2010). The initial flux rope starts to evolve when the force balance is broken by imposing pressure or magnetic field perturbations onto the equilibrium system. The pressure perturbations are produced by increasing/decreasing the internal plasma pressure of the flux rope, while the magnetic field perturbations are produced by increasing/decreasing the transverse magnetic fields across the flux rope. We conclude that a T‐FR can be evolved into a C‐FR and vice versa, if the perturbation strength is sufficient, and that the plasma pressure and density in the new equilibrium state could be either increased or decreased for the evolution of C‐FR to T‐FR and also for the evolution of T‐FR to C‐FR.
Principal components of quiet time temporal variability of equatorial and low‐latitude geomagnetic fields
Authors: Bhattacharyya Archana , Okpala Kingsley C. 
Published: September 2015

AbstractDiurnal variations of the horizontal component of the geomagnetic field ΔH on International Quiet days of 1999–2012, measured hourly at two stations in the same longitude zone in the Northern Hemisphere, near and away from the dip equator, have been subjected to principal component analysis. This technique is also applied to the difference ΔHEEJ of ΔH at these two stations, which is attributed to the equatorial electrojet (EEJ). The first three principal components, PC1–PC3, account for 91–96% of the variances in the data. Maximum contribution to the quiet day variations in ΔH around its peak in the morning hours at both the stations, and in the EEJ, comes from the day‐to‐day variation of the amplitude of PC1. Patterns of day‐to‐day variations of PC1 amplitudes for the equatorial station and the EEJ are essentially semiannual modulated by solar EUV flux, superimposed on a longer timescale solar EUV flux‐dependent trend. Contributions from PC2 and to a lesser extent from PC3 are seen to be responsible for the absence of semiannual variations in ΔH in the afternoon hours at the equatorial station. Distribution of amplitudes of PC2 and PC3 for ΔHEEJ for weak electrojet days shows seasonal features in accordance with greater occurrence of afternoon (morning) counter electrojet during June (December) solstice. During the extended solar minimum, PC3 amplitudes for ΔH at the equatorial station and for the EEJ display annual variation. Possible sources for these seasonal features in the variations of equatorial ΔH are discussed.
Multispacecraft current estimates at swarm
Authors: Dunlop M. W. , Yang Y.‐Y. , Yang J.‐Y. , Lühr H. , Shen C. , Olsen N. , Ritter P. , Zhang Q.‐H. , Cao J.‐B. , Fu H.‐S. , Haagmans R. 
Published: September 2015

AbstractDuring the first several months of the three‐spacecraft Swarm mission all three spacecraft came repeatedly into close alignment, providing an ideal opportunity for validating the proposed dual‐spacecraft method for estimating current density from the Swarm magnetic field data. Two of the Swarm spacecraft regularly fly side‐by‐side in closely similar orbits, while the third at times approaches the other two. This provides a data set which under certain assumptions of stationarity of the magnetic field can produce 2, 3, 4, 5 (or more) point measurements, which can be cross compared. We find that at low Earth orbit the use of time‐shifted positions allow stable estimates of current density to be made and can verify temporal effects as well as validating the interpretation of the current components as arising predominantly from field‐aligned currents. In the case of four‐spacecraft configurations we can resolve the full vector current and therefore can check the perpendicular as well as parallel current density components directly, together with the quality factor for the estimates directly (for the first time in situ at low Earth orbit).