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This study aims to determine how the effect of awareness such as good governance, tax understanding, and tax sanctions against taxpayers compliance, Micro, Small, and Medium Enterprises. Respondents of this research are 170 the individual taxpayer in Medan. Data analysis using Structural Equation Modeling...

In order to gain more benefits and win a place in the fierce market competition, wave after wave of enterprises have chosen to take the road of diversified operation, such as general motors, Google and Alibaba. The diversified modes include horizontal diversification, vertical diversification and concentric...

Smoking is common in the US and can lead to adverse physical and mental health effects. For instance, smokers are highly vulnerable to chronic illnesses that increase the risk of mortality. The smoking rates have declined with time, but the use of e-cigarettes or vaping has been rising since it is considered...

This study aims to produce learning media products google sites writing poetry texts for class X SMA Negeri 16 Medan, knowing learning media google sites writing poetry texts with a contextual approach to class X students at SMA Negeri 16 Medan, and the effectiveness of the products developed in the...

In this paper, the Stackelberg game method is used to construct a decision-making model composed of government, a single producer and a single recycler. Considering the WEEE recycling fund policy of the government, the influence of the joint mechanism of tax-subsidy on the production and recycling decisions...

with the development of the society, the rapid economic progress, our country enterprise development more and more quickly, the company gradually increased number, the development of the company and business has become more complex. Internal shareholders of company personality will appear some improper...

A solution is presented which integrate the GWT and Spring MVC in the e-Learning system in this paper. The client-side is provided with widget support based on Ajax by using GWT, and the Spring MVC layer the project, make the project easy to maintain. Hibernate using the database configuration information...

The development of optimal cognition is a factor important in the learning and development of personal students. This study aims for know efficacy service counseling with an approach to Cognitive Behavior therapy in optimizing the development ent cognitive participant student. Search in a manner comprehensive...

Land and Building Tax for the Urban and Rural Sector (PBB-P2) and Regional Tax on Land and Building Rights Acquisition Fees (BPHTB) are a very important part of Regional Original Income. Achievement of revenue targets and determination of revenue targets for (PBB-P2) and (BPHTB) must be accurate. In...

Development of Electronic Teaching Materials Using Google Sites Materials on Rights and Obligations need to be developed as an alternative in delivering material in learning activities. This development intends to produce electronic teaching materials that are suitable for use by material experts, media...

Based on panel data from 281 prefecture level cities in China from 2009 to 2021, this article empirically analyzes the impact of tax revenue sharing on urban innovation level by establishing a two-way fixed effects model. Research shows that increasing tax revenue sharing can significantly promote urban...

Small and medium-sized businesses (SME) are among the drivers of territories’ economic development. In modern Russia, it has not yet been possible to ensure the sustainable development of this economical sector. The increase in SME activity in Russia is an actual scientific and practical problem, especially...

China's new tax law was passed on August 31, 2018, and will take effect on January 1, 2019. The new tax law will make small and comprehensive taxation on wages, salary income, labor remuneration income, remuneration income and royalties, and realize the transformation of China's individual tax system...

Currently, Indonesia is experiencing a COVID-19 pandemic and a condition where all learning is directed towards online learning. This institutional research aims to design innovative learning models and process evaluation instruments and learning outcomes for secondary metabolites topics with the Google...

The article considers self-efficacy in the context of professional development of the post-graduate students at the military school. It shows the adjuncts’ self-efficacy as belief in their capabilities to exercise control over their professional work in general and research work in particular. Beliefs...

The aims of this study were to examine and analyze: (1) The effects of technology information taxation and role of tax consultants on taxpayers; (2) the effects of taxation information technology on taxpayer compliance; (3) the effects of consultant tax roles towards on taxpayers compliance. The population...

Under the background of high-quality development, the concealment and cross-border nature of cross-border e-commerce transactions put forward higher requirements for the efficiency of government supervision. We build a network evolution game model in which three inspection strategies are taken by customs:...

This study aims to determine the learning methods in Mathematics subjects used during the covid-19 pandemic. This is important because of the need for information on various alternative learning media used during the COVID-19 pandemic. Various efforts have been made by the teacher so that mathematics...

This research is a Google Sites-based E-Learning with TIME Learning Model development research in Informatics Class X SMKN 10 Garut. The purposes of this study are (1) to know and see the results of the development of Google Sites-Based E-Learning with TIME Learning Model in Informatics Subject Class...

Hypertension in pregnancy often occurs in pregnant women, is an important risk factor for cardiovascular disease, coronary heart disease, peripheral vascular disease, stroke and kidney disease. To avoid these complications, efforts are made to control blood pressure within normal limits, both pharmacologically...

The COVID-19 pandemic has changed everything. One prime example is in payment innovations, particularly the rapid transition towards cashless societies. Cashless payment has become people’s preferred method to conduct transactions. The use of cash is significantly reduced as it poses a serious health...

In the past two years, the state has issued many supporting policies on blockchain and big data. At the same time, the significant success of shenzhen blockchain paperless electronic invoice pilot last year makes the advantages of the combination of blockchain and big data technology gradually emerge...

Full implementation of replacing the business tax with a value-added tax not just relieves enterprise tax burden and contributes to connection of domestic and international tax system, but also generates extensive influence on enterprise pricing system and financial accounting. Financial and accounting...

Based on a thorough comparison of the basic assumptions and economic underpinning of the Ramsey and over lapping generation (OLG) model, this study builds both static and dynamic computable general equilibrium tax policy models to analyze the effect of tax reform on Taiwan’s economy. The new tax structure...

This study uses the CRAAP Test (Currency, Relevance, Authority, Accuracy, and Purpose) to analyze ChatGPT Web Search and Google Web Search reliability in academic and professional research. In comparison, each search platform showed its strengths and weaknesses. Google Web Search outperforms ChatGPT...

The purpose of this study is to ascertain the impact of e-billing, tax literacy, tax socialization, and the quality of financial information on the efficiency of self-assessment. This study uses primary data. Respondents in this study are taxpayers who have NPWP. The analytical tool used is multiple...

This study aims to see the impact of applying the flipped classroom to improve students critical thinking skills. The research design was the pretest-posttest controlled group design which consists of three groups taught different learning. Teacher applied direct instruction learning at the control group....

In recent years, the state has taken many measures to support the development of agriculture, such as taking preferential policies to agriculture-related enterprises to promote the adjustment of product structure and expansion of agricultural enterprises, and the development of large-scale production...

Energy conservation, carbon emission reduction, and finally the development of a green economy have become the universal aims of humanity in the current period of escalating global warming. Many nations have enacted carbon emissions trading or carbon tax laws to minimize carbon emissions, and they are...

Manufacturing industry is the foundation of China’s economic development and an important part of the real economy. In the VAT reform, the manufacturing industry has been the biggest and most obvious beneficiary of tax reduction. This paper discusses the impact of the new VAT policy on the manufacturing...

The purpose of the study was to find out the actions taken by students as agents of change in health literacy behavior to invite public to take part in the Covid-19 vaccination. The method used in this study was to use a qualitative approach by digging up information data from students who are members...

New urbanization is an important engine of future economic development, how to use the powerful tax policy to facilitate this process, it is particularly important. In the analysis of the traditional external effects of urbanization development, based on in-depth analysis of the operating mechanism of...

The article is devoted to determining the main essential conditions for credit and loan relations. The relevance of the research is due to the absence of the concept of market conditions for credit and loan relations, and therefore it is advisable to use the concept of “economically feasible terms of...

Taxes are the main element of the country's largest revenue. Tax revenue is a source of revenue that can be obtained continuously and can be developed optimally as needed. This of course must be directly proportional to the high level of public compliance in paying taxes. Taxpayer compliance to...

the Covid-19 pandemic insists face-to-face learning on campus be switched to online or e-learning. However, radical changes are challenging for both educators and students. Besides, conventional learning and teaching used for decades are more preferable. In addition, the selections of the media used...

Implementing learning management system and multimedia platforms has been common practice in this era of online-learning. This study investigates the integration of Virtual Class Unila, an online learning management system, and some multimedia platforms such as YouTube, Quizziz, HTML5, and Google Meet...

The occurrence of a learning shift cannot be separated from the current circumstances. The spread of the Covid-19 outbreak has had a major impact on various fields, including education. Distance learning is needed to support the education system, particularly in Arabic learning. Appropriate concepts...

Tax is a mandatory contribution to the state owed by individuals or entities that are coercive based on the law, with no direct compensation and used for the country’s needs for the greatest prosperity of the people. Tax arrangements must be based on Law in accordance with Article 23 of the 1945 Constitution...

The development of the entrepreneurship is accompanied by the new risks dealing with an economic activity. The most important is the suggestion of the regulation directions and also the conditions of its implementation. The entrepreneurial risk is determined by the influence of external (objective) and...

In 2016, the No. 1 central document put forward the directive of “perfecting rural financial services”, “guiding Internet finance, and developing standardized rural finance in rural areas”, giving full attention to the modern rural financial system. Rural tourism investment has grown rapidly. In 2017,...

This research is classified as descriptive qualitative research. This research aims to assess the need for the use of artificial intelligence as a means of assisting the creation of learning videos in high school physics subjects. This study used a qualitative descriptive approach. Survey questionnaire...

The article deals with the entrepreneurs’ activities as the key factor for re-industrialization. On the basis of two regional sociological studies, analysis of both existing and potential entrepreneurs’ activities of small and medium-sized businesses in Sverdlovsk region is introduced. Difficulties experienced...

This study aims to determine the financial performance of food crops sub-sector in the agricultural sector listed on the Indonesia Stock Exchange based on the analysis of EVA (Economic Value Added). The research is a descriptive research with quantitative approach. The data used are secondary data, obtained...

The Global Minimum Tax (GMT) - a pivotal component of the Organization for Economic Co-operation and Development’s (OECD) Inclusive Framework on Base Erosion and Profit Shifting (BEPS) - endeavors to establish a uniform international threshold for corporate taxation, thereby augmenting fairness, transparency,...

Accounting prudence is a cautious or careful reaction in the face of uncertainty experienced by the company. In the face of this uncertainty, the company can recognize revenue even though it is still in the form of potential, as long as the revenue recognition requirements have been met. This study aims...

The Shadow economy refers to economic transactions that are not reported to government institutions for a variety of reasons, including tax avoidance and social protection, evasion of predetermined standards such as minimum wages, maximum working hours, and safety standards, and evasion of approval of...

This study has the objective of knowing and analyzing the pattern of regional tax management adopted by the Government of Banyumas Regency as a source of regional development. The research uses empirical juridical methods with a qualitative approach, data collection techniques with a combination of interviews,...

With the continuous improvement of China’s economic level and the increase of national investment in education recently, the personal income of college teachers increases rapidly. Under this background, State Administration of Taxation proposes that the college teachers should be listed in the high income...

The goal of this study is to gather empirical evidence that tax knowledge, MSME income levels, and tax rates can influence MSME taxpayer compliance in Rembang District during the Covid-19 pandemic. This is a quantitative study that employs primary data in the form of a questionnaire. The questions were...

The physical condition is one of the few components necessary to achieve maximum performance in sports. It needs to be improved from early ages and evaluated over the years. Usually, with the aim to improve performance, physical condition tests are used to determine the initial conditions. A general...