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All Journal Jurnal Kesehatan Tambusai Jurnal Nusa Akuntansi
Yolanda Pratiwi
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Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health

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PENGARUH NORMA SUBJEKTIF, KEWAJIBAN MORAL DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Yolanda Pratiwi; Enan Trivansyah Sastri
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.320

Abstract

This study aims to determine and test the influence of Subjective Norms, Moral Obligations, and Understanding of Tax Regulations both partially and together (simultaneously) on taxpayer compliance registered at the Bogor Pratama Tax Service Office. This study uses a quantitative method with a sample of 100 respondents. Respondents in this study were taxpayers registered at the Bogor Pratama Tax Service Office. The data analysis technique used to answer the hypothesis is multiple linear regression analysis. The results of the research that has been conducted state that subjective norms have a positive effect on taxpayer compliance. Moral obligations have a positive effect on taxpayer compliance. Understanding of tax regulations has a positive effect on taxpayer compliance. Subjective norms, moral obligations, and understanding of tax regulations together affect taxpayer compliance.
AMELOBLASTOMA INCIDENCE IN CHILDREN : A SCOPING REVIEW Yolanda Pratiwi; Williyanti Suwondo; Harmas Yazid Yusuf
Jurnal Kesehatan Tambusai Vol. 5 No. 3 (2024): SEPTEMBER 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v5i3.30735

Abstract

Ameloblastoma is a benign tumor originating from odontogenic epithelial, slow growth and locally invasive. Ameloblastoma rarely occurred in children. Ameloblastoma in Western countries was estimated around 8.7 – 15%, meanwhile in Asia African countries the incidence was around 14.6 – 25%. This study aims to discover the incidence of ameloblastoma in children. This is a literature review study using scoping review approach and applying PRISMA ScR (Preferred Reporting Items for Systematic Reviews and Meta Analyses-Scoping Review) approach on searches utilizing Boolean Operators on databases PubMed, Science Direct, Sage Journals, and EBSCOhost with pre-arranged keywords using PCC framework, with keywords “((Ameloblastoma) AND (Pediatric) OR (Ameloblastoma) AND (Children))”. Total 11 articles eligible in this study. Ameloblastoma incidence in children was about 10 – 15%, where 11 – 18% occurred in children aged 14.7-year-old. The highest mean age was reported in Jordan with mean 16.0-year-old, while the lowest mean age was in Argentine with mean 10.8-year-old. The Incidence of ameloblastoma in children was about 10-15% based on eleven articles that have been identified using different sample collection techniques.
Co-Authors Enan Trivansyah Sastri Harmas Yazid Yusuf Williyanti Suwondo