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Factors that Affect the MSME Taxpayer Compliance with Education Level as the Moderating Variable Hidayat, Affan; Akbar, Taufik
Journal of Sustainable Economic and Business Vol. 1 No. 2 (2024): Journal of Sustainable Economic and Business (JOSEB)
Publisher : ARE Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/joseb.v1i2.11

Abstract

Objectives: The objectives of this study is to obtain the empirical evidence about the effect of tax knowledge, tax penalties, e-filling on MSME taxpayer compliance with education level as a moderating variable at KPP Pratama Pondok Gede, Bekasi City. Methodology: The type of data used is primary data. The sample of this study were 100 MSME respondents at KPP Pratama Pondok Gede, Bekasi City who were registered. Data analysis using path analysis using the SmartPLS 4.0 application was used to test the hypothesis. Finding: The results of this study concluded that tax knowledge has a significant effect on taxpayer compliance, tax sanctions have no significant effect on taxpayer compliance, e-filling has no significant effect on taxpayer compliance. Conclusion: The level of education is not able to moderate tax knowledge on taxpayer compliance, the level of education is not able to moderate tax sanctions on taxpayer compliance, the level of education is not able to moderate e-filling on taxpayer compliance.
Experimental Study on Extinction Curve Fitting Expressions of Ship Roll Damping Ali, Baharuddin; Hidayat, Affan; Firdaus, Nurman; Ariyanti, Erdina; Arifah, Anis Kurniati; Virliyani, Putri; PDP, Vido Dimas; Setiawan, Agung Rahmat; Permana , Chandra; Prasetyo, Basri
International Journal of Marine Engineering Innovation and Research Vol. 11 No. 1 (2026): In Progress
Publisher : Department of Marine Engineering, Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j25481479.v11i1

Abstract

Roll damping plays a crucial role in the accurate prediction of ship roll motion. In potential flow theory, viscous roll damping is not inherently accounted for and therefore must be introduced through experimental model test results. Free roll decay tests are commonly conducted to determine roll damping characteristics, including both linear and nonlinear damping (quadratic) components. In experimental practice, roll damping coefficients obtained from roll decay tests are often expressed using different mathematical formulations, such as linear, quadratic, and Bertin’s equations. In this study, free roll decay tests were performed on three ship models, and the resulting roll decay responses were analyzed using the three damping expressions for curve extinctions of measured data. The linear and quadratic roll damping coefficients were extracted for each model and formulation. The results indicate that the selected extinction curve expression and fitting method significantly influence the estimated roll damping coefficients. In addition, the choice of using peak-to-peak or trough-to-trough data in the roll decay analysis was found to affect the obtained damping values. Based on the comparative analysis, it is concluded that averaging the damping coefficients derived from both peak-based and trough-based fitting provides a more representative estimation of roll damping for the tested ship models.