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Puspita, Okta
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Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Health Professions Immunology & microbiology Medicine & Pharmacology Public Health Social Sciences

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Optimizing Taxpayer Compliance: The Role of Socialization, Audits, and Sanctions with the Voluntary Disclosure Program (PPS) as a Moderating Factor (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali) Puspita, Okta; Nugroho, Lucky
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 1 (2025): BISMA Journal March 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i1.90

Abstract

This study aims to determine the effect of socialization, audit, and tax sanctions on taxpayer compliance with the voluntary disclosure program (PPS) as a moderation variable (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. The object used in this study is Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. This study uses quantitative research methods and uses causal research design. The data collection in this study uses primary data sourced from the distribution of questionnaires distributed directly and also through google forms to individual taxpayer respondents. The determination of the number of samples was carried out using the theory of Hair, Jr. et al. (2022) which obtained the results of 125 samples. The data analysis used in this study uses SmartPLS Version 4.0 software. The results of this study show that the influence of socialization, audits and tax sanctions has a positive and significant impact on taxpayer compliance, but the existence of the Voluntary Disclosure Program (PPS) weakens the influence of socialization and tax audits on the compliance of Individual Taxpayers, while the Voluntary Disclosure Program (PPS) strengthens the influence of tax sanctions on the compliance of Individual Taxpayers.
Hubungan Karakteristik Pasien Skizofrenia dengan Efek Samping Neurolectic Malignant Syndrome (NMS): The Relationship Between the Characteristics of Schizophrenia Patients with Neuroleptic Malignant Syndrome (NMS) Puspita, Okta; Ikawati, Zullies; Yoga, Bambang Hastha; Ishak, Ishak; Mutmaina, Bindaria
Jurnal Surya Medika (JSM) Vol. 11 No. 1 (2025): Jurnal Surya Medika (JSM)
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/jsm.v11i2.9760

Abstract

Terapi antipsikotik yang menjadi salah satu penyebab terjadinya neuroleptic malignant syndrome (NMS) merupakan terapi utama pasien skizofrenia dan digunakan dalam terapi jangka panjang. Peningkatan kasus skizofrenia yang berhubungan dengan peningkatan penggunaan antipsikotik dan karakteristik yang berbeda pada tiap individu berisiko meningkatkan efek samping NMS hingga mortalitas. Penelitian ini bertujuan melihat hubungan antara karakteristik pasien skizofrenia dengan efek samping neuroleptic malignant syndrome (NMS). Penelitian dilakukan di RSJ Prof. dr. Soerojo Magelang dan RSJ Dr. Radjiman Wediodiningrat Lawang dengan rancangan observasional analitik case control secara retrospektif melalui data rekam medis pasien rawat inap periode Januari 2018 - Agustus 2023. Populasi penelitian terdiri dari 31 subyek untuk kelompok kasus (pasien skizofrenia yang mengalami NMS) dan 62 subyek untuk kelompok kontrol (pasien skizofrenia tidak mengalami NMS). Hasil analisis bivariat secara chi square dan fisher test tidak menunjukkan nilai yang signifikan antara hubungan karakteristik pasien (umur, jenis kelamin, obat lain, penyakit penyerta, jumlah antipsikotik dan dosis antipsikotik) skizofrenia dengan efek samping neuroleptic malignant syndrome (NMS). Penelitian ini menyimpulkan tidak terdapat hubungan antara karakteristik pasien skizofrenia dengan efek samping neuroleptic malignant syndrome (NMS).
Co-Authors Ishak Ishak Lucky Nugroho Mutmaina, Bindaria Yoga, Bambang Hastha