What Influences A Taxpayer’s Decision Making To Choose A Tax Consultant?

/0 Comments/in /by

The Indonesian Minister of Finance believes that Indonesia can continue to protect society and the economy through the countercyclical and shock absorber function of the APBN (Indonesia, 2023). There are many aspects to taxation and it is very complex and dynamic. One cannot just learn it once, then apply it all the time. Often people feel confused and difficult. So this is where the role of consultant services is needed. Tax Consultants are an extension of the state to socialize, provide input, so that Taxpayers fulfill their tax obligations according to the rules. Consultants play a role in influencing taxpayers’ compliant behavior and helping taxpayers carry out their tax obligations.

This research aims to analyze taxpayers’ perceptions of the use of tax consultants in providing consulting services and what influences taxpayers’ decisions in choosing their tax consultants. The hope is that it will provide input for practitioners and the academic community to prepare themselves to meet market desires. The data analysis technique used is thematic narrative analysis technique by conducting in-depth interviews and a questionnaire containing a summary of the interview results in the form of a statement. Involving 15 informants selected based on certain criteria. The result is that the public perception in Bali regarding the use of tax consultants is positive.  Users of Tax Consultant services, or Taxpayers feel very helped in terms of consultations. Not only in terms of calculating, paying and reporting tax, personal taxes, corporate taxes, but also providing advance advice regarding tax planning, financial management planning, restitution and responses if taxpayers receive a letter from the Directorate General of Taxes. Factors that influence a Taxpayer’s decision in choosing a Tax Consultant are mastery of tax knowledge and regulations, responsibility and integrity, trustworthiness, service quality, communication skills, ethics and Tax Consultant educational background. The majority of users of Tax Consultant services make decisions based on various decisions, including recommendations and testimonials from trusted parties, as well as consideration of individual consultant assessments based on the criteria above.

Exogenous Cellulase Enzyme Supplementation in Complete Feed Based On Fermentation of Banana Stems for Nutritional Consumption of Beef Cattle

/0 Comments/in /by

The obstacle to increasing beef cattle production in East Nusa Tenggara, especially Timor Island, is that feed by farmers is still below the dry matter requirements for beef cattle. This fact shows that it is necessary to add supplements to the feed. Therefore, the exogenous addition of cellulase enzymes is a solution to increase the digestibility of feed in the rumen of beef cattle that consume high fiber feed in areas with a long dry season and only available feed in the form of agricultural and plantation waste. The main aim of this research is to determine the effectiveness of its use. cellulase enzyme exogenously at different levels of use. In this study,18 male Bali cattle were used, aged 1 – 1.5 years with a body weight range of 108-116 kg with an average of 112.79 kg and a CV of 5.72%. The research method used was an experimental method using a Completely Randomized Design (CRD) with 3 treatments and 6 replications. The treatments in this study were P0; Leucaena leucocephala forage 70% + complete feed 30%, P1 Leucaena leucocephala forage 70% + complete feed 30% + cellulase enzyme 10 grams/kg dry matter complete feed, P2; Leucaena leucocephala forage 70% + complete feed 30% + added cellulase enzyme 15 grams/kg dry matter complete feed. The results showed that the dry matter consumption (g/h/d) of treatment P0 was 2,624.26±10.9, P1 2,618.94±15.6, P2 2,681.69±36.1, organic matter consumption (g/h/d) treatment P0 2,148.93±9.0, P1 2,149.66±12.9, P2 2,200.75±29.9 and crude protein consumption (g/e/d) P0 557.05±2.3, P1 548.91±3.3, P2 549.58±7.7. The results of the statistical analysis showed that the treatment had a significant effect of P<0.05 on the consumption of dry matter, organic matter and no significant effect of P>0.05 on the consumption of crude protein in fattening Bali cattle. The conclusion of this research is that complete feed supplementation based on fermented banana stems with cellulase enzyme supplementation at different levels has an influence on increasing consumption of dry matter and organic matter, but has the same influence between treatments on crude protein consumption of fattening Bali cattle.

Digital Narratives and Social Dynamics: Examining the Influence of Technology in Aravind Adiga’s The White Tiger

/0 Comments/in /by

Aravind Adiga’s The White Tiger provides a critical analysis of the impact of digital technology and media on social dynamics within modern India. Published in 2008, the novel delves into the socio-economic changes occurring during a time of significant globalization and economic advancement, as experienced by its main character, Balram Halwai. This research focuses on the novel’s portrayal of digital technology and media as pivotal elements in facilitating social mobility, transforming urban environments, and serving as instruments of manipulation. Balram’s engagement with media illustrates its capacity to broaden personal aspirations and influence social hierarchies. The narrative’s representation of Bangalore’s technological vibrancy mirrors larger societal shifts, while simultaneously emphasizing how media can perpetuate existing power disparities. Adiga’s storytelling highlights the contradictions inherent in technological advancement, revealing how digital innovations can create new possibilities while exacerbating pre-existing inequalities. The application of theoretical frameworks such as technological determinism, social constructivism, media influence, postcolonial studies, and socio-economic analysis enriches the understanding of these themes, showcasing the intricate relationship between technology, media, and social dynamics in contemporary India.

Communication on Website and Some Notes When Using

/0 Comments/in /by

With the development of mobile devices, the reception habits of the media public have changed. Media companies, individuals, businesses, etc. always promote communication activities on digital platforms, especially social networking platforms. However, an indispensable basic platform in the development of multimedia communication in the digital age is website communication. Although this communication method was first born since the appearance of the internet, today it is still considered a long-term communication path. Therefore, to communicate effectively on the website, communicators are required to grasp the advantages, limitations and notes when implementing communication using this method.

Integrating Strategies of Parental Care to Enhance Morality in the Youths in Secondary Schools Managed by the Catholic Diocese of Morogoro, Tanzania

/0 Comments/in /by

This study examined the integration of strategies of parental care to enhance morality in the youths in secondary schools managed by the Catholic Diocese of Morogoro. This study guided by one research question applied Deontology theory. The study adopted a convergent research design under the mixed research approach. A stratified random and purposive sampling technique was used to obtain 2 Heads of Schools, 2 Parish Priests, 20 Teachers, 30 Students and 30 Parents. Qualitative reliability was established by using the member-checking technique. The study also ensured the validity and reliability of the data collection instrument by involving two research experts and the Cronbach Alpha technique. The study collected quantitative data by using questionnaires and qualitative information through semi-structured interviews and focused group discussions. The reliability of tools for quantitative data was established at Cronbach Alpha technique. The Hypothesis was tested through Simple Linear Regression. The study found parents have abandoned their children, for they are not responsible towards them, and inadequate moral teachings in secondary schools. Consequently, the youth lack guidance, protection, life support, and moral exemplars for emulation, thus they tend to adopt immoral behavior from various sources around them. A study concludes that the strategies of parental care will help in resolving immoral behavior, including lying, stealing, sexual abuse, violence, insults and irresponsibility that are currently facing the youths in schools and the society in general. The study recommended that the education stakeholders should employ adequate teachers to teach morals at all levels of education and to design an appropriate intervention that enhances morality in the youth. The study also insisted parents to be the role model of morality and being responsible to their children by caring, nurturing and supporting them for the enhancement of morality.

Evaluation of the Quality of Reinforcing Bars on the Market in the City of Lubumbashi in DR Congo

/0 Comments/in /by

This research highlights the evaluation of the chemical and mechanical quality of reinforcing bars on the Lubumbashi market including bars imported from South Africa (FA), Zambia (FZ) and those produced locally (FC ) by the only steel industry, in the former province of Katanga, the iron processing company SOTRAFER, in acronym.

Indeed, this iron production sector is unexplored in the Democratic Republic of Congo while we are in the era of its reconstruction. Consequently, this sector leads us to an almost total dependence on imported iron (steel) because the latter is known throughout the world as the engine of development of modern societies. The samples of the locally produced reinforcing bars (FC) were collected at SOTRAFER at the end of production, while the samples of the FA and FZ reinforcing bars were taken randomly on the Lushois market in a hardware store specializing in sales to avoid errors.

The chemical characterization showed that the three natures of the reinforcing bars are similar with all the elements in the ISO 9001 standards which are Fe, Mn, Cu, Si, C, Cr, Ni, Mo, P, S, Nb, Co, Ti, V and Al except three chemical elements such as Mo, Ni and Cu. This difference is, however, attenuated by the equivalent carbon content. The mechanical characterization showed that all the different materials studied comply with the ISO 6898 standard. The high values ​​of the elastic limit resistances of 16, 12 and 10mm in diameter are observed respectively in the FC samples (436N/mm²); FA (450N/mm²); FC (475 N/mm²). These behaviors are also observed in the plastic phase.

Productivity in a Stroke Survivor: Development and Initial Testing of a Stroke-Specific Return to Work Instrument

/0 Comments/in /by

Background: Stroke is a leading cause of sudden loss of work and productivity in adults. With no existing instrument to assess or predict a return to work for stroke survivors. There is a growing need as more survivors are discharged with expectations to return to productive life. This study focused on developing a new instrument called the Stroke-Specific Return to Work Instrument (SSRTWI) to assess and predict when stroke survivors can return to work. Given the increasing incidence of stroke and its impact on productivity, this is an important area of study.

Methods: This study used a mixed-method approach using qualitative exploratory in-depth semi-structured interviews. Fifty-three stroke survivors within productive age participated. Twenty survivors and fourteen experts were involved in the initial development through focus group discussions. Thematic analysis was used to analyze focus group data. There was a four-stage testing process to ensure internal consistency. 33 participants were involved in initial instrument testing. Content validity, internal consistency, and test-retest reliability were assessed.

Results: Participants were aged 26-55 years (mean age = 48.4 ± 5.5 years). Seventy-six items initially generated through focus group discussions were reviewed. Eighteen items were eliminated while twenty-two items were reworded. The Content validity index was 0.93, Internal consistency (Cronbach’s α) was 0.89, and the Intraclass correlation coefficient was 0.91.

Conclusion: This study addresses an important gap in stroke rehabilitation by providing a validated instrument to assess return-to-work readiness for stroke survivors. The mixed-method approach and involvement of survivors and experts in the development process strengthened the instrument’s relevance and validity.

Perceived Health Effects of Traditional Based Therapy of Malaria among Pregnant Women in Rivers East Senatorial District of Rivers State, Nigeria

/0 Comments/in /by

This study investigated perceived health effects of traditional based therapy of malaria among pregnant women in Rivers East Senatorial District of Rivers State. Utilizing a descriptive cross-sectional survey research design, 107, 938 pregnant women in total were included in the population. The Cochrane formula was used to determine the sample size, which came out to 728. A self-structured questionnaire called the Perceived Health Effects of Traditional-Based Malaria Therapy among Pregnant Women questionnaire (PHET-BMTPWQ) was used as the data collection tool. Utilizing Pearson Product Moment Correlation (PPMC), a dependability index of 0.86 was attained. The outcome demonstrated that the grand mean rating of 2.91 SD 1.25 exceeded the criterion mean of 2.5, indicating that traditional malaria treatment had a physical health impact on pregnant women. The grand mean rating of 2.65 SD 0.99 indicated by the results indicates that traditional malaria therapy had an impact on the mental health of pregnant women. Additionally, the grand mean rating of 2.71 SD 1.10 demonstrated that traditional malaria treatment had an impact on pregnant women’s social health. Once more, the study’s results showed F(0.05,727) = 5.054 at 0.002, indicating that pregnant women’s perceptions of the health benefits of traditional malaria treatment varied significantly depending on which trimester they were in. It was determined that pregnant women’s physical, mental, and social health was significantly impacted by the use of traditional based therapy for malaria. Thus, among other things, it was suggested that the Ministry of Health run a program on health intervention regarding the risks associated with taking conventional therapy while pregnant.

Improvement for Warehouse Activity Processes PT. Pos Logistik Indonesia Branch Office Makassar, Sidenreng Rappang’s Area by Failure Mode and Effect Analysis (FMEA) & Fault Tree Analysis (FTA) Methods

/0 Comments/in /by

PT Pos Logistik Indonesia Branch Office Makassar is a company engaged in services or 3PL (Third-Party Logistics). This research aims to identify the factors causing product damage and the corrective actions that will be taken. This research uses the Failure Mode and Effect Analysis (FMEA) and Fault Tree Analysis (FTA) methods with the 5W+1H tools. The first stage of this research involves identifying the causes of damage using FMEA and determining the potential causes. The second stage details the potential causes identified in the first stage using FTA. The third stage involves proposing improvements using the 5W+1H method. Based on the analysis conducted, it was found that the factors cauing product damage include frequent dropping of items during receipt and transfer to the storage area, rodent infestation, use of rough pallets, incorrect input of incoming and outgoing product quantities into the system, frequent dropping of items during storage and overly high stacking of goods.

Review of the Benefits of Green Roofs

/0 Comments/in /by

Green roofs installed on rooftop of buildings in urban communities have multiple environmental, economic, energy and social benefits. They promote the urban sustainability and the well-being of the local residents. The impact of green roofs in buildings, in the environment and in local communities have been studied. Green roofs remove atmospheric pollutants including carbon dioxide, release oxygen, mitigate the urban heat island effect, reduce the energy consumption in buildings, improve the rainwater management, promote urban agriculture, enhance urban green spaces and bring nature closer to local residents. The development of green roofs results in many benefits in the buildings that have been constructed as well as in the broader community. Their construction is financially subsidized in several countries due to their multiple external benefits. In the era of climate change and of sustainable development construction of green roofs in urban environments has multiple positive impacts. Therefore, local and municipal authorities should promote their construction in public and private buildings. The current work emphasizes the benefits of green roofs and it could be useful to policy makers, to public and municipal authorities as well as to architects, construction companies and buildings’ owners who should promote their development in urban communities.