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All Journal Jurnal Ilmu Dasar Aktiva : Jurnal Akuntansi dan Investasi Tradition and Modernity of Humanity
Nisa, Indah Chairun
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Arts Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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PENGARUH SISTEM PEMUNGUTAN PAJAK, PELAYANAN FISKUS DAN EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN LAYANAN DRIVE THRU SEBAGAI VARIABEL MODERATING Nisa, Indah Chairun; Suwandi, Memen; Juardi, Muhammad Sapril Sardi
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.552 KB) | DOI: 10.35835/aktiva.v3i1.424

Abstract

This study aims to examine the effect of tax collection system, tax service and tax system effectiveness on Taxpayer compliance with Drive Thru service. Taxes are dues that can be imposed without lead services or without direct rewards. Lack of compliance of the Taxpayer becomes the background of this research. This research is a quantitative research with associative approach. The data used in the study is the primary data collected through the division of questionnaires directly. Data analysis used multiple linear regression analysis and moderating regression analysis with Moderated Regression Analysis (MRA). The result of multiple linear regression analysis shows that tax collection system and fiscal service have a positive effect on taxpayer compliance. While the effectiveness of the tax system negatively affect the compliance of Taxpayers. Analysis of moderating variables with Moderated Regression Analysis (MRA) indicates that the Drive Thru service moderates the tax collection system and the effectiveness of the tax system on taxpayer compliance. But the fiscal services are not able to moderate the compliance of the Taxpayer. 
A C3 Magic Decomposition on Friendship Graph with Odd Order Nisa, Indah Chairun; Pancahayani, Sigit; Soemarsono, Annisa Rahmita
Jurnal ILMU DASAR Vol 23 No 1 (2022)
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jid.v23i1.23266

Abstract

Let G = (V,E) is graph with a non-empty set V containing vertices and a set of edges E. Also note that if H = {H_i⊆G_i = 1,2,3,...,n} is a collection of subgraphs from G with H_i≅Hj,i ≠ j. If Hi ∩ Hj = ∅ and ⋃n(i-1)Hi = G, then graph G admits a decomposition H. Furthermore, if there are f(v) and g(e) which are vertices and edges labeling at G, the total weight of each subgraph H_i,i = 1,2,3,…,n has the same value, namely ∑_(v∈V(H_i))▒〖f(v)〗+∑_(e∈E(H_i))▒〖g(e)〗= w, then the graph G contains the magic H_i decomposition with w as the magic constant. This research shows that the friendship graph F_n with n = 2k + 1 for k∈N admits a magic -(a,d)-C_3 decomposition with a magic constant w of 29dk + 6a + 15d.
Empathy Gap in Social Media Comments for Sexual Harassment Victim Lubis, Khairunnisya; Nisa, Indah Chairun; Dalimunthe, Pidiatun Dinia; Perangin-angin, Alemina Br.
Tradition and Modernity of Humanity Vol. 2 No. 1 (2022): January
Publisher : TALENTA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/tmh.v2i1.8510

Abstract

Indonesian Twitter users who filed a complaint about sexual harassment were studied to see if there was an empathy gap among their tweet responses. The author uses a content analysis method and observes a sample of empathy gap experiences to notice and study empathy gap behaviour in Twitter toward sexual harassment victims. In the research that has been done, the comments tweet as amount 3733 tweets and chosen 60 of them randomly to know-how is the empathy gap with sexual harassment cases. It is concluded that bullies have aggressive and intimidating characteristics. On message production by the bully, actors are supposed to produce messages in expressive, conventional, and rhetorical ways, including negative empathy characteristics. So on the other hand, the research that has been done concludes that people who act as victims have passive and defensive elements. On message reception by the communicant (victim), the victim placed the position of receiving the message in a dominant, negotiating, and oppositional position.
Co-Authors Br. Perangin-angin, Alemina Dalimunthe, Pidiatun Dinia Lubis, Khairunnisya Muhammad Sapril Sardi Juardi Pancahayani, Sigit Soemarsono, Annisa Rahmita Suwandi, Memen