bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH TARIF PAJAK, KUALITAS PELAYANAN, SANKSI PAJAK DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK
Authors: Purba Jamian , Hidayat Rian , Wulandari Tirin 
Published: August 2022

ABSTRAK
Negara Berkembang sangat membutuhkan dana untuk membiayai pembangunannya. Sumber dana terbesar salah satunya adalah dari sektor pajak. Peran pajak yang besar dalam memberikan kontribusi bagi penerimaan negara membutuhkan adanya upaya agar penerimaan negara tersebut dapat tercapai. Banyaknya kasus penggelepan pajak di Indonesia menyebabkan tindakan penggelapan seakan etis atau wajar dilakukan. Penelitian ini bertujuan untuk menguji pengaruh tarif pajak, kualitas pelayanan, sanksi pajak dan teknologi informasi perpajakan terhadap persepsi wajib pajak mengenai penggelapan pajak.
Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Cikarang Selatan. Sampel penelitian ini adalah 100 wajib pajak orang pribadi dengan sampel acak sederhana. Metode pengambilan sampel yang digunakan adalah convinance sampling. Metode analisis data menggunakan analisis regresi linear berganda dengan progam SPSS 22.
Hasil penelitian ini menunjukan bahwa tarif pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak. Kualitas pelayanan dan teknologi informasi perpajakan tidak berpengaruh terhadap persepsi wajib pajak mengenai penggelapan pajak.

Kata Kunci : Persepsi Wajib Pajak Mengenai Penggelapan Pajak, Tarif Pajak, Kualitas Pelayanan, Sanksi Pajak, Teknologi Informasi Perpajakan.

ABSTRACT
Developing countries are in urgent need of resources to raise development funding. One of the largest sources of funding is the tax sector. The major role of taxes as a contribution to government revenue requires efforts to generate this government revenue. The number of tax evasion cases in Indonesia cause tax evasion as if it is ethical or natural to do so. The purpose of this study is to investigate the impact of tax rates, quality of service, tax sanctions, and tax information technology on taxpayers' perceptions of tax evasion.
This study is a descriptive study with a quantitative approach. The population used is a single taxpayer registered with KPP Pratama Cikarang Selatan. The sample for this survey was 100 individual taxpayers using simple random sampling. The sampling method used was convex sampling. The data analysis method uses multiple regression analysis using the SPSS22 program.
The results of this study show that tax rates and fines have a positive and significant impact on taxpayers' perceptions of tax evasion. Quality of service and tax information technology do not affect taxpayers' perceptions of tax evasion.
Keywords: tax evasion, tax rate, quality of service, tax sanctions, taxpayer awareness of tax
information technology.
PENGHARGAAN FINANSIAL, PENGAKUAN PROFESIONAL, PERTIMBANGAN PASAR KERJA, DAN LINGKUNGAN KERJA TERHADAP PEMILIHAN KARIR SEBAGAI KONSULTAN PAJAK PADA MAHASISWA AKUNTANSI UNIVERSITAS PELITA BANGSA
Authors: Yulianti Vista , Oktaviano Benny , Ristanti Desi 
Published: August 2022

Penelitian ini bertujuan untuk mengetahui pengaruh penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan lingkungan kerja terhadap pemilihan karir sebagai konsultan pajak pada mahasiswa akuntansi Universitas Pelita Bangsa.
Data yang digunakan dalam penelitian ini menggunakan data primer dengan teknik pengambilan data dengan menyebar kuesioner. Populasi dalam penelitian ini adalah seluruh mahasiswa akuntansi Universitas Pelita Bangsa. Sampel dalam penelitian ini sebanyak 100 responden dengan penentuan sampel menggunakan metode random sampling. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda.
Hasil penelitian ini menunjukaan bahwa penghargaan finansial dan pengakuan profesional tidak berpengaruh terhadap pemilihan karir sebagai konsultan pajak pada mahasiswa akuntansi di Universitas Pelita Bangsa. Sedangkan pertimbangan pasar kerja dan lingkungan kerja berpengaruh positif dan signifikan terhadap pemilihan karir sebagai konsultan pajak pada mahasiswa akuntansi di Universitas Pelita Bangsa. Namun, secara simultan penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan lingkungan kerja berpengaruh signifikan terhadap pemilihan karir sebagai konsultan pajak pada mahasiswa akuntansi.

Kata kunci : Penghargaan Finansial, Pengakuan Profesional, Pertimbangan Pasar Kerja, Lingkungan Kerja, Pemilihan Karir.
ABSTRACT
This research aims to find out the influence of financial awards, professional recognition, job market considerations, and the work environment on career selection as a tax consultant on accounting students of Pelita Bangsa University.
The data used in the study used primary data with data retrieval techniques by spreading questionnaires. The population in this study is all accounting students of Pelita Bangsa University. The sample in this study was as many as 100 respondents with sample determination using random sampling methods. The data analysis in this study used multiple linear regression analysis.
The results of this study show that financial awards and professional recognition have no effect on the selection of a career as a tax consultant in accounting students at Pelita Bangsa University. While the consideration of the job market and work environment has a positive and significant effect on the selection of a career as a tax consultant on accounting students at Pelita Bangsa University. However, simultaneous financial awards, professional recognition, job market considerations, and the work environment have a significant effect on career selection as a tax consultant on accounting students.

Keywords: Financial Awards, Professional Recognition, Job Market Considerations, Work Environment, Career Selection.
Conservation of Total Wave Action in the Expanding Solar Wind
Authors: Huang 黄 Zesen 泽森 , Shi 时 Chen 辰 , Sioulas Nikos , Velli Marco 
Published: August 2022

Abstract
The conservation of wave action in moving plasmas has been well known for over half a century. However, wave action is not conserved when multiple wave modes propagate and coexist close to the degeneration condition (where the sound speed equals the Alfvén speed, i.e., plasma β ∼ 1). Here, we show that the violation of conservation is due to wave mode conversion, and that the total wave action summed over the interacting modes is still conserved. Though the result is general, we focus on MHD waves and identify three distinctive mode-conversion mechanisms, i.e., degeneracy, linear mode conversion, and resonance, and provide an intuitive physical picture for the mode-conversion processes. We use one-dimensional MHD simulations with the Expanding Box Model to simulate the nonlinear evolution of monochromatic MHD waves in the expanding solar wind. The simulation results validate the theory; total wave action therefore remains an interesting diagnostic for studies of waves and turbulence in the solar wind.
The Hubble Tension Revisited: Additional Local Distance Ladder Uncertainties
Authors: Mörtsell Edvard , Goobar Ariel , Johansson Joel , Dhawan Suhail 
Published: August 2022

Abstract
In a recent paper, we investigated possible systematic uncertainties related to the Cepheid color–luminosity calibration method and their influence on the tension between the Hubble constant as inferred from distances to Type Ia supernovae and the cosmic microwave background as measured with the Planck satellite. Here, we study the impact of other sources of uncertainty in the supernova distance ladder, including Cepheid temperature and metallicity variations, supernova magnitudes, and GAIA parallax distances. Using Cepheid data in 19 Type Ia supernova host galaxies from Riess et al., anchor data from Riess et al., and a set of recalibrated Milky Way Cepheid distances, we obtain H
0 = 71.9 ± 2.2 km s−1 Mpc−1, 2.0σ from the Planck value. Excluding Cepheids with estimated color excesses

E

ˆ

(
V
−
I
)
=
0.15

mag to mitigate the impact of the Cepheid color–luminosity calibration, the inferred Hubble constant is H
0 = 68.1 ± 2.6 km s−1 Mpc−1, removing the tension with the Planck value.
Young, Blue, and Isolated Stellar Systems in the Virgo Cluster. II. A New Class of Stellar System
Authors: Jones Michael G. , Sand David J. , Bellazzini Michele , Spekkens Kristine , Karunakaran Ananthan , Adams Elizabeth A. K. , Battaglia Giuseppina , Beccari Giacomo , Bennet Paul , Cannon John M. , Cresci Giovanni , Crnojević Denija , Caldwell Nelson , Fuson Jackson , Guhathakurta Puragra , Haynes Martha P. , Inoue John L. , Magrini Laura , Muñoz Ricardo R. , Mutlu-Pakdil Burçin , Seth Anil , Strader Jay , Toloba Elisa , Zaritsky Dennis 
Published: August 2022

Abstract
We discuss five blue stellar systems in the direction of the Virgo cluster, analogous to the enigmatic object SECCO 1 (AGC 226067). These objects were identified based on their optical and UV morphology and followed up with H i observations with the Very Large Array (and Green Bank Telescope), Multi Unit Spectroscopic Explorer (on the Very Large Telescope) optical spectroscopy, and Hubble Space Telescope imaging. These new data indicate that one system is a distant group of galaxies. The remaining four are extremely low mass (M
* ∼ 105
M
⊙), are dominated by young blue stars, have highly irregular and clumpy morphologies, are only a few kiloparsecs across, yet host an abundance of metal-rich,

12
+
log
(
O

/

H
)
>
8.2

, H ii regions. These high metallicities indicate that these stellar systems formed from gas stripped from much more massive galaxies. Despite the young age of their stellar populations, only one system is detected in H i, while the remaining three have minimal (if any) gas reservoirs. Furthermore, two systems are surprisingly isolated and have no plausible parent galaxy within ∼30′ (∼140 kpc). Although tidal stripping cannot be conclusively excluded as the formation mechanism of these objects, ram pressure stripping more naturally explains their properties, in particular their isolation, owing to the higher velocities, relative to the parent system, that can be achieved. Therefore, we posit that most of these systems formed from ram-pressure-stripped gas removed from new infalling cluster members and survived in the intracluster medium long enough to become separated from their parent galaxies by hundreds of kiloparsecs and that they thus represent a new type of stellar system.
Understanding Accretion Variability through TESS Observations of Taurus
Authors: Robinson Connor E. , Espaillat Catherine C. , Rodriguez Joseph E. 
Published: August 2022

Abstract
Interpreting the short-timescale variability of the accreting, young, low-mass stars known as Classical T Tauri stars remains an open task. Month-long, continuous light curves from the Transiting Exoplanet Survey Satellite (TESS) have become available for hundreds of T Tauri stars. With this vast data set, identifying connections between the variability observed by TESS and short-timescale accretion variability is valuable for characterizing the accretion process. To this end, we obtained short-cadence TESS observations of 14 T Tauri stars in the Taurus star formation region along with simultaneous ground-based, UBVRI-band photometry to be used as accretion diagnostics. In addition, we combine our data set with previously published simultaneous near-UV–near-IR Hubble Space Telescope spectra for one member of the sample. We find evidence that much of the short-timescale variability observed in the TESS light curves can be attributed to changes in the accretion rate, but note significant scatter between separate nights and objects. We identify hints of time lags within our data set that increase at shorter wavelengths, which we suggest may be evidence of longitudinal density stratification of the accretion column. Our results highlight that contemporaneous, multiwavelength observations remain critical for providing context for the observed variability of these stars.
Le cannabis médical, déconfiné et déclassifié : retour sur le récent changement de classification internationale
Authors: Riboulet-Zemouli Kenzi 
Published: August 2022

Le 2 décembre 2020, les Nations unies votaient la sortie du « cannabis » et de la « résine de cannabis » du Tableau IV annexé à la Convention unique sur les stupéfiants de 1961. Complexe et controversé, le vote et les recommandations de l’Organisation mondiale de la santé l’ayant motivé sont analysés et discutés. Après une revue et actualisation du contexte légal et de l’histoire de la classification internationale du Cannabis et de ses médicaments dérivés, l’article revient sur l’impact, large mais mal compris, du changement de classification internationale des produits du Cannabis , et les conséquences que celui-ci peut avoir pour les patientes et les patients, les professionnel.le.s de la santé, pour les États, mais aussi pour le système des Nations unies et pour le droit international plus largement.
Anchored versus conventional hang-back technique in large bimedial rectus recession
Authors: Elsaadani Ibrahim A. , Eleiwa Taher K. , Khater Ahmed A. 
Published: August 2022

Purpose
To compare surgical outcome of anchored hang-back technique (HBT) against conventional HBT in bimedial rectus-muscle recession (BMR) for large-angle esotropia.

Design
A retrospective nonrandomized comparative interventional study.

Participants
In total, 94 patients with esotropia and indicated for at least 6-mm BMR.

Methods
Patients were randomly assigned into two groups according to surgical technique of BMR: (a) anchored HBT and (b) conventional HBT. Postoperatively, angles of deviation were quantified for near and far. Alignment within 10-prism diopters (PD) of orthotropia was considered a successful result by the end of 6 months. Kaplan–Meier analysis was used to determine the cumulative survival in both groups.

Results
In total, 48 patients underwent conventional HBT and 46 patients in the anchored HBT. Preoperatively, mean angles of deviation for near and far were 61.6 and 60.1 PD in the conventional group, versus 62.2 and 60.4 PD in the anchored group, respectively (P>0.05). By the sixth postoperative month, the mean angles of deviation for near and far in the conventional group were -1.4 and -3.4 PD, versus 1.2 and 0.1 PD in the anchored group, respectively (P=0.03). Success rate was 76% in the conventional group, versus 87.5% in the anchored group (P=0.03). Kaplan–Meier survival analysis showed a significantly higher cumulative 6-month incidence of failure in the conventional HBT group than the anchored one (P=0.025, Log rank).

Conclusion
Anchored HBT showed a higher efficacy than conventional HBT in large BMR recession.
Awareness of age-related macular degeneration and its associated risk factors
Authors: Alhazimi Amro , Aljuhni Abdulaziz , Almadhi Abdulmalk , Alrumaih Ibrahim , Khalaf Ahmed , Alruwaili Shahad , Alkadi Trad , Almarek Faisal , Almazrou Abdulrhman 
Published: August 2022

Background
Age-related macular degeneration (AMD) is a progressive retinal degenerative disease divided into two types: early dry non-neovascular AMD and advanced wet neovascular AMD. It is recognized as the leading cause of irreversible blindness in high-income nations, with an increasing incidence among the elderly. This study aims to assess the awareness of AMD among the Saudi population and identify the groups with the least knowledge and the factors influencing their level of knowledge.

Patients and methods
A cross-sectional study was conducted using a validated questionnaire adapted from the AMD Alliance International Global Report. Univariate analysis was performed to determine the factors associated with awareness of AMD, and the odds ratio and 95% confidence interval were calculated. Two-tailed analysis with P value less than 0.05 was used as the cutoff for statistical significance.

Results
Among the 1008 participants who agreed to participate, the most common age group was 41–50 years (33.7%) and nearly two-thirds (63%) were female. Only 7.6% of participants were aware of AMD, whereas 92.4% were not aware, and higher educational levels were associated with increased awareness of AMD.

Conclusion
There is a low level of awareness of AMD among the Saudi population. A great emphasis on the importance of AMD education and awareness of modifiable risk factors is necessary, especially among the high-risk population.
The Pain of Pills
Authors: Samal Janmejaya 
Published: August 2022

Background:
Tuberculosis (TB) continues to be a major public health threat in India. Management of TB requires intake of multiple pills during the entire treatment period with strong repugnance by the patients and the family members as well.

Objective:
The main objective was to understand the difficulties and challenges faced by TB patients while undergoing TB treatment.

Materials and Methods:
Cured TB patients from urban slums in one of the cities of Chhattisgarh were interviewed in depth by the help of an open-ended semi-structured questionnaire. The interviews were transcribed verbatim and subsequently underwent an inductive thematic analysis.

Results:
Of the 12 study participants, 25% constituted female patients; 16.6% constituted relapse cases; 16.6%, 8.3%, and 75% of the cases were diagnosed through chest X-ray, cartridge-based nucleic acid amplification test, and sputum examination, respectively. All the cases belong to an urban slum and are pulmonary TB cases. Two major thematic areas and 2 sub-themes were identified; (a) Pain of Pills (1. Load of pills, 2. Adverse effects of anti-TB drugs) and (b) Social Stigma (1. Concealment of treatment status, 2. Concealment of treatment success). Owing to the long duration of treatment, TB patients develop strong aversion toward pills and wish to complete the treatment before prescribed time-limit. Despite the progress made, TB patients are still being stigmatized in communities and many TB sufferers neither want to share their status as TB patients nor want to share the treatment success in their neighborhood. Sometimes, these patients feel exhausted, isolated and live with solitude with self-discrimination.

Conclusion:
Health-care workers should be compassionate toward the stigma and aversion for treatment that becomes a part of many TB patient's life.
Comparing Clinical and Hemodynamic Parameters between the Two Aortic Valve Replacement in Patients with Severe Aortic Stenosis
Authors: Moaref Alireza , Zarrabi Khalil , Hassanzadeh Mani , Fasihyan Mahshid , Namdar Zahra Mehdipour , Aslani Amir 
Published: August 2022

Context:
Various techniques have been proposed for suturing following prosthetic aortic valve implantation, but each has its potential side effects such as patient-prosthesis mismatch (PPM) and paravalvular leak (PVL).

Aims:
In the present study, we aimed to compare the postoperative sequels of aortic valve replacement (AVR) following the use of two suturing techniques including from the inside of the aorta as the common and classic suturing techniques as compared to new approach including from the outside of the aorta.

Settings and Design:
This cross-sectional study was performed on patients suffering from symptomatic severe aortic valve disease and candidates for AVR in one of three referral hospitals for cardiovascular disease patients in Shiraz from 2019–2021.

Subjects and Methods:
The patients underwent one of the two considered surgical techniques for AVR including traditional approach (n = 60) or the tested approach (suturing from the outside of the aorta) (n = 30).

Statistical Analysis Used:
For statistical analysis, results were presented as mean ± standard deviation for quantitative variables and were summarized by frequency (percentage) for categorical variables.

Results:
PVL and PPM were revealed in none of the participants undergoing the tested approach, while the pointed complications were found in 41.7% and 25.0% of patients underwent traditional approach, respectively, indicating a significant difference. There was no evidence of abnormal dimensionless valve index (DVI) in the patients undergoing sutures from outside the aorta, whereas the rate of DVI abnormality in the patients undergoing traditional procedures was shown to be 18.3%. The mean aortic valve gradient was significantly higher in the group scheduling for the traditional surgical method.

Conclusions:
Applying new suturing method as suturing from the outside of the aorta, due to the selection of appropriate valve size, the risk for adverse consequences including PPM, PVL, or DVI can be significantly reduced.
Parental-perceived health-related quality of life of school students with borderline intellectual functioning: A cross-sectional questionnaire-based study in Mumbai, Maharashtra, India
Authors: Karande S , Gogtay NJ , More T , Pandit S , Praveenkumar  
Published: August 2022

Background and Objectives:
Students with borderline intellectual functioning (“slow learners”) underperform in all school subjects. The primary objective of this study was to evaluate the parental-perceived health-related quality of life (HRQoL) of these students. Its secondary objective was to analyze the impact of sociodemographic variables on their HRQoL.

Settings and Design:
Cross-sectional single-arm questionnaire-based study was conducted in the learning disability clinic in a public medical college in Mumbai.

Subjects and Methods:
One hundred parents of slow learners aged 8 to 16 years were recruited by non-probability sampling. Their HRQoL scores were measured using the English DISABKIDS chronic generic module parent (proxy) long-version (“DCGM-37-P”) instrument.

Statistical Analysis:
Multiple regression analysis was carried out for determining the “independent” impact that sociodemographic variables had on a poor facet and total score outcomes.

Results:
Clinically significant deficits were detected in 4 facets, namely: small deficit in “social inclusion”; medium deficits in “independence”, “emotion”, and “social exclusion”; and large deficit in “total score”. Multivariate analysis revealed that: (i) being an only child predicted a poor “emotion” and “social exclusion” facet score outcomes (P = 0.039 and P = 0.024, respectively); (ii) being a female predicted a poor “social inclusion” facet score outcome (P = 0.022); and, (iii) studying in a single-gender school predicted a poor “limitation” facet score outcome (P = 0.020).

Conclusions:
Parents of slow learners perceive their psychosocial and total HRQoL to be significantly compromised. There is a need to evaluate the HRQoL of slow learners so that optimum rehabilitation can be facilitated.