Low Level Of Compliance Research Articles

Pengaruh Financial Distress dan Profitabilitas terhadap Penghindaran Pajak pada Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI tahun 2020-2022

Taxes play an important role, but the realization of tax revenues is not yet optimal, this is due to the low level of taxpayer compliance in Indonesia and there are still actors who commit tax evasion. This research aims to present a review of the effects of profitability and financial distress on tax avoidance. The empirical research carried out focuses on companies belonging to the pharmaceutical category listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research uses secondary data available in the annual report which can be accessed via the official IDX website. The author in his research also used a purposive sampling method with conditions set by the author. The subjects of this research were 12 companies over a period of 3 years of research so that the author obtained 36 observation data. In his research, the author used multiple linear regression methods as well as descriptive statistical analysis techniques, classical hypothesis testing and hypothesis testing including goodness of fit (F-test) as well as the coefficient of determination (R2). The research data was processed using SPSS 22 software and the output showed that profitability and financial distress had no impact on tax avoidance behavior.

Exploring the impact of cognitive impairments on treatment compliance and quality of life in patients with Continuous Ambulatory Peritoneal Dialysis (CAPD).

The aim of this study is to investigate the impact of cognitive impairments on treatment compliance and quality of life in patients with Continuous Ambulatory Peritoneal Dialysis (CAPD). A cross-sectional study was conducted among patients with CAPD at the Department of Nephrology, Lianshui People's Hospital from October 2021 to May 2022. Cognitive function was assessed using the Montreal Cognitive Assessment (MoCA), and the End-Stage Renal Disease Adherence Questionnaire was used to evaluate treatment compliance. Quality of life was assessed using the SF-36 questionnaire. Scores from all the questionnaires and demographic data were recorded. A total of 98 patients were enrolled, and the prevalence of cognitive impairment among CAPD patients was 69.39% (MoCA score < 26). Patients were divided into 2 groups: one group with normal cognitive function (MoCA score ≥ 26) and the other with cognitive impairments. There were statistically significant differences in age, dialysis age, education, urea clearance index, history of high blood pressure, and diabetes between the 2 groups (all P < .05). Patients with cognitive impairments had lower compliance levels in terms of diet fluid restriction, medication therapeutic regimens, and dialysis regimen (all P < .05). Patients with cognitive impairments also had lower quality of life scores in the dimensions of physical function, general health, social function, emotional function, and mental health (all P < .05). Cognitive impairment appears to be common among CAPD patients and may adversely affect both their treatment adherence and overall quality of life. A more comprehensive understanding of the underlying mechanisms necessitates further study.

Perceived Online Tax Compliance Measures on Tax Compliance among Online Traders in Kenya

In several developing countries, tax collection by government relied on manual taxation, but there is now more drive towards introduction of electronic online filling of taxes. In Kenya, online tax system relies on integrated tax system known as iTax system. This study determined the relationship between online tax system and tax compliance among online traders in Uasin Gishu in Kenya. The study is based on three theories as part of the theoretical framework, that is, the Technology Acceptance Model (TAM) Theory and Game Theory Model of Equilibrium in Tax Compliance. The research study adopted a positivist research paradigm and explanatory research design. Primary data were collected using online questionnaires from a sample of 160 online traders respondents in Uasin Gishu. The study found that during the response to five attributes of tax compliance, the there was low levels of tax compliance. The study also reported low levels of perceived iTax security concerns as well as perceived tax system stability. The multiple linear regression coefficient (R2 = 0.863, P &lt; 0.001) was positive indicating a positive correlation between perceived iTax security and perceived tax system stability with tax compliance. We conclude that perceived security risks concerns and perceived tax system stability affected tax compliance among online traders in Uasin Gishu County. Based on the findings, it is suggested that policy makers should not just place emphasis on technology but pay more attention on the characteristics of potential iTax users, e.g. their perceived security and system stability while implementing iTax service.

Responsible audit and consumer awareness under collusion risk

Responsible audit and consumer awareness under collusion risk

Overview of the Function of Traffic Signs and Markers in Bengkalis City to the Level of Understanding of the Community: a case study of urban roads in Bengkalis District

Traffic signs are part of road equipment in the form of symbols, letters, numbers, sentences, or a combination of these. Even though traffic signs and road markings are placed at various points in Bengkalis City, there are still problems in understanding and the low level of public compliance with traffic signs and markings. The method used in reviewing the function of traffic signs and markings in the city of Bengkalis on the level of understanding and compliance of the community is using quantitative and qualitative research types and analyzed using IBM SPSS Statistics 27 and classifying using a decision tree. From the research results obtained 61.11% signs with good condition, 38.89% with damaged conditions. The condition of the markings resulted in 27.16% of the markers with good conditions and 72.84% with damaged conditions. The level of public understanding of the function of traffic signs and markings is 77% understanding.

Investigation and Analysis of Elderly Inpatients with Type 2 Diabetes in Liuzhou, China

At present, diabetes has become a serious public health problem that is of increasing concern to countries all over the world, and diabetes has become the top five chronic diseases that affect human health including cancer, cardiovascular diseases, chronic respiratory diseases, etc. Thus, this paper investigated and analyzed the current status of elderly patients with type 2 diabetes in Liuzhou and the related influencing factors. 240 cases of elderly patients with type 2 diabetes were selected from a hospital in Liuzhou, and the patients were divided into two groups according to the HbA1c and FPG levels. The differences were compared and analyzed, and the interaction between the observed indexes and the elderly patients with type 2 diabetes was analyzed through correlation analysis and binary logistic regression. Correlation analysis and binary logistic regression were used to analyze the correlation between each observation index and HbA1c in elderly type 2 diabetes patients. The HbA1c compliance rate of 240 elderly type 2 diabetic patients included in this study reached only 29.17 %, with a low level of compliance and unsatisfactory glycemic control. Diabetic patients should improve the ability of glycemic control levels to prevent complications. This paper aims to provide a reference for the management and treatment of diabetic patients, improve the level of glycemic control and quality of life of patients, and provide data support in clinical treatment.

KNOWLEDGE INFLUENCE IN THE COMPLIANCE RATE OF TAKING DRUGS TUBERCULOSIS

Compliance with medication for tuberculosis patients is one of the determinants of the success of therapy in addition to the effectiveness of antibiotics. The aim of this study is to identify the factors that influence the success of a therapy, in the long-term use of antibiotics for tuberculosis. We use questionnaires that we have created and validated in interviews and can be used to directly measure the level of compliance with the therapy experienced by the patient. This research method is an observational study with cross-sectional design and retrospective data collection. Respondents were patients with tuberculosis, both new and recurrent. The study sample consisted of 30 respondents with sequential sampling selection and the basis for patient interviews. The analysis used is a Chi-square binary between a variable in the history of tuberculosis with a long diagnosis during therapy that shows a relationship between education and family involvement in helping treatment especially in male patients with a P value &lt;0,05. Multivariate analysis showed that men who never completed education even though they were still in a productive age had a low level of compliance. The results of the interviews showed that patients who obeyed the drug only reached 30% with scores reaching a score of 8. This is due to the large amount of medication taken, so the risk of success of therapy is very large. This research shows that the level of education, information, and family environment can support patient medication compliance. In addition, the more the amount of medication taken, the lower the patient's compliance.

96 Looped Prospective Audit of Compliance to the British Orthopaedics Association Standards for Trauma and Orthopaedics (BOAST): Safe Use of Intraoperative Tourniquets in Upper Limb Surgery

Abstract Background New BOAST standards were published in October 2021, advocating the need for all tourniquet pressure to be inflated 50-100mmHg above the adult patient’s systolic blood pressure when undergoing upper limb surgeries. The aim was to assess whether conformity was present towards this standard. Method A closed-loop prospective audit was implemented in a specialist hand unit from October to December 2021. Readings, including blood pressure before tourniquet inflation, final inflation pressure, tourniquet time, and level of performing surgeon, were collected from documentation and analysed. Results A total of 100 patients were assessed. The initial audit and re-audit demonstrated low compliance levels of 36% (18/50) and 38% (19/42), respectively, despite specific educational interventions regarding the newly published standard. When comparing junior and specialist hand consultants, non-compliance was more significant at the more senior level (63.4%). All non-compliance was a result of the overinflation of the tourniquet. The average overinflation was 20.6mmHg, and the average tourniquet time was 40.9 minutes. No tourniquet complications were documented in any case. Conclusions The primary rationale resulting in the non-compliance from the experienced hand surgical team was that the increased risk of obscuring the operative field from bleeding, thus leading to structural damages, outweighs the complications of overinflating the tourniquet. Furthermore, systolic blood pressure cannot always be maintained within a restricted window from the anaesthetic perspective. Therefore, we propose that the guideline be opened for further discussion and more up-to-date research implemented in this field.

Analysis of the Implementation of Hotel Tax Collection on Tour Boats in West Manggarai Regency, East Nusa Tenggara Province Year 2019-2022

Tourist who travel to tourist destinations using tourist vessels and utilize accommodation services on board generate transactions that generate revenue. However, the collection of hotel tax on tourist vessels in West Manggarai Regency has not met the target set by the local government. This phenomenon indicates a low level of taxpayer compliance. Therefore, it is essential to implement the Regent Regulation of West Manggarai Regency No. 58 of 2017 regarding the Procedures for Hotel Tax Collection on Tourist Vessels. The objective of this research is to analyze the implementation of the Regent Regulation on the Procedures for Hotel Tax Collection on Tourist Vessels and identify the obstacles faced and efforts made by the Regional Financial Management Agency to overcome these challenges. The research methodology employed in this study is qualitative with a descriptive type. The findings reveal that the implementation process of the Regent Regulation on the Procedures for Hotel Tax Collection on Tourist Vessels has not been executed effectively and doues not comply with the applicable rules due to a lack of education and information dissemination, inadequate human resources capabilities, low implementor supervision, insufficient personnel, and suboptimal inter-organizational communication. Therefore, there is a need to enhance activities related to socialization, education, supervision, and human resources training.

Analisis Kesesuaian Tingkat Pengungkapan Transaksi Pihak Berelasi dengan PSAK 7

The purpose of this study aims to describe the level of disclosure of related party transactions in the manufacturing industry and compare between sectors as well as test and analyze its effect on firm value in manufacturing industries listed on the Indonesia Stock Exchange. Research Methods This research is a descriptive study using content analysis in related party reports in annual reports. To perform content analysis on a text, a code is given which is divided into several categories and then analyzed using conceptual analysis or relational analysis. Conceptual analysis functions to analyze and interpret the text by coding the text into manageable content categories. Meanwhile, relational analysis builds on conceptual analysis by examining the relationship between concepts in a text. The results of the study show that with regard to the Disclosure Practices of Related Party Transactions, manufacturing companies as well as other corporate entities listed on the Indonesia Stock Exchange (IDX) refer to the provisions of PSAK 7 of 2018. Related Party Disclosure Practices disclosed in the issuer's annual report can be grouped into 2 namely mandatory disclosure (mandatory disclosure) and voluntary disclosure (voluntary disclosure). The level of disclosure of related party transactions in manufacturing companies that are overall (oscore) gets a score of 64.4% and is categorized as a level of disclosure with moderate/medium compliance. The level of disclosure of related party transactions in manufacturing companies that are mandatory (mandatory) gets a score of 73.8% and is classified into a level of disclosure with a moderate level of compliance. As for voluntary disclosure, it gets a score of 58.2%. And can be classified into the level of disclosure with a low level of compliance.

DOES ENVIRONMENTAL DISCLOSURE OF THE OIL AND GAS INDUSTRY COMPLY WITH THE GRI? EVIDENCE FROM INDONESIA

The reporting of Corporate Environmental Responsibility (CER) shows the commitment of a company to minimize the negative impacts on the environment caused by its operations. This study attempts to analyze the level of compliance in terms of disclosure in CER reporting by companies operating in the oil and gas industry based on the GRI 300 Environmental Standards reporting guidelines. This study uses content analysis. The data were obtained from relevant documents: the annual and sustainability reports. The data were evaluated using coding techniques. The evaluation results show that Indonesia's oil and gas industry companies exhibit low-compliance in terms of disclosure in their CER reportingand a low compliance level in terms of regulations. Future research could investigate different sectors of the Indonesian economy to further analyze the practice of CER reporting in the country. Future research could also use other data sources for content analysis instead of annual and sustainability reports.

Epidemiology of Helicobacter pylori Resistance to Antibiotics (A Narrative Review).

Helicobacter pylori (H. pylori) is the most common bacterial infection worldwide and one of the main etiological factors of chronic gastritis, peptic ulcer disease, and stomach neoplasms. The mass application of antibiotics without testing, especially during the last years of the pandemic of SARS-CoV-2, could lead to a dramatic increase in antibiotic resistance and reduced effectiveness of eradication regimens for H. pylori infection. The epidemiology of H. pylori resistance to antibiotics still has unclear mechanisms. Antibiotic policy should be intensified to optimize treatment, and regular monitoring of resistance of H. pylori in different geographical regions should be conducted. Individualized treatment according to susceptibility testing is strongly advisable, and the best treatment regimens should be selected. The mutations in the genes encoding the antibiotic target protein are significant risk factors for H. pylori resistance. Iatrogenic errors in diagnosis and prescribing treatment for the failure of H. pylori eradication are other important risk factors. The low level of awareness and compliance with the correct treatment influence the rate of H. pylori resistance. Epidemiological surveillance of antibiotic resistance and the adoption of new treatment strategies are needed. The discovery of an efficient vaccine against H. pylori could reduce the pressure of the world's growing antibiotic resistance.

Patient Compliance Patterns on Therapeutic Success of Type 2 Diabetes Mellitus Medication at La Temmamala Hospital in Sopping, South Sulawesi

Patient compliance is a determining factor for successful therapy, especially for long-term treatment such as diabetes mellitus. Purpose: The aim of this study was to determine the level of adherence and the influence of the characteristics of patients with type 2 diabetes mellitus in using drugs at the Regional General Hospital of La Temmamala, Soppeng. Thirty respondents who met the entry criteria in this study. Data were obtained prospectively. Respondents were interviewed using a demographic questionnaire and an MMAS-8 questionnaire (Morisky Medication Adherence Scale-8). The results of the study showed low compliance level of 43.3%, medium 36.7%, and high 20.0%. Exercising status, co-morbidities, regimen therapy, and checking fasting blood sugar gave significant results on the level of adherence (p&lt;0.05). other factors such as level of educational factors, profession, duration of diagnosis, dietary pattern, smoking, and the varian drug had no effect on compliance (p&gt;0.05). Compliance of most respondents was low (43.3%). Exercise status, comorbidities, regimen therapy, and fasting blood sugar test results are the factors that affect adherence.

Late diagnostics of hereditary nephrogenic diabetes insipidus: clinical case

Diabetes insipidus belongs to the group of rare heterogeneous diseases, it can manifest at any age and is distinguished by a variety of etiological factors, pathogenetic mechanisms and clinical variants of the debut and course. A significant water-electrolyte imbalance in this type of diabetes is its "calling card". The article presents a description of a clinical case of a preschool patient with early verification and late diagnosis of hereditary nephrogenic diabetes insipidus as a result of the lack of alertness of primary care specialists. Low awareness of parents about the essence of the pathology, insufficient sanitary and cultural level of the family and, as a result, a low level of parental compliance create additional risks for achieving a long-term remission. This case reflects the importance of a thorough history taking, which makes it possible to suspect the hereditary nature of the disease from the first days of a child's life at the outpatient stage. Carrying out timely diagnostics both at the regional and federal levels for further development of treatment tactics, recommendations and a follow-up plan is a necessary step towards improving the patient's quality of life.

The Influence Of Taxpayer's Understanding And Knowledge About Tax Regulations, Quality Of Services And Tax Sanctions On Motor Vehicle Taxpayer Compliance In Lebong District (Empirical Study At Samsat Lebong Regency)

This study entitled The Effect of Understanding and Knowledge of Taxpayers on Tax Regulations, Quality of Service and Tax Sanctions on Compliance of Motorized Vehicle Taxpayers in Lebong Regency (Empirical Study at SAMSAT Lebong Regency). The background of the problem in this study is the low level of taxpayer compliance. The purpose of this study was to examine the effect of understanding and knowledge of taxpayers about tax regulations, service quality and tax penalties on motor vehicle taxpayer compliance. This type of research includes quantitative descriptive research.The population in this study are taxpayers in Lebong Regency, while the number of taxpayers for two-wheeled motorized vehicles in Lebong Regency is 9,347. The method used in selecting the sample is based on the Taro Yamane formula. Of the 99 questionnaires distributed, only 99 questionnaires were processed. The results of the hypothesis test for the variable Understanding and Knowledge of Taxes t test have a significance level of 0.000, which means &lt;0.05. This shows that this research supports the first hypothesis (H1 is accepted). 0.000, which means &lt;0.05 This shows that this study supports the first hypothesis (H2 is accepted). The results of the hypothesis test for the Tax Sanctions variable in the t test have a significance level of 0.000, which means &lt;0.05. supports the third hypothesis (H3 is accepted). Accountability Report, Quality of Service and Tax Sanctions that is equal to 98.6%. while the remaining 1.4% is explained by other variables not included in this study, such as transparency, government performance, competence of village officials, and others.

Analisis Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT

The decline in realized revenues and the high arrears on motor vehicle taxes indicate a low level of taxpayer compliance. The study aims to determine the effect of income levels, understanding of tax regulations, and service quality on motor vehicle taxpayer compliance at the SAMSAT Office of Gianyar Regency. The sample used was 100 motor vehicle taxpayers. Purposive sampling was used as a sample determination method. The questionnaire method was used as a data collection method. Multiple linear regression analysis is the analytical technique used in this study. The results showed that the level of income, understanding of tax regulations, and quality of service had a positive effect on motor vehicle taxpayer compliance. This research provides empirical support for the Theory of Planned Behavior and attribution theory.&#x0D; Keywords: Income Levels; Understanding of Tax Regulations; Service Quality; Taxpayer Compliance

Gambaran Kepatuhan Lansia dalam Mengkonsumsi Obat Antihipertensi di Wilayah Puskesmas Simpang Tiga Kota Pekanbaru

Elderly compliance in taking antihypertensive drugs is one of the determining factors for controlling hypertension. This study aims to determine the description of elderly compliance in consuming antihypertensive drugs in the Simpang Tiga Health Center area of ​​Pekanbaru City. This study uses a descriptive survey research method. The research sample was 96 respondents who were taken based on inclusion criteria using a purposive sampling technique. The analysis used is the univariate analysis which describes the characteristics of the respondents and the level of compliance. The result of this study shows that most of the respondents have a low level of compliance of 61.5% with the characteristics of the elderly aged 60-69 years of 86.5%. Distribution of respondents by gender, it was found that most of the respondents were women by 60.4%. Distribution of respondents based on ethnicity, it was found that most of the respondents were Malays, namely 64.6%. The highest percentage of respondents' education is SMP/equivalent at 38.5. The results of this study indicate that most of the respondents have a low level of adherence to taking medication. Research recommends that is necessary to improve the provision of health education regarding the importance of consuming antihypertensive.

Pengaruh Edukasi Emo-Demo Terhadap Kepatuhan Minum Obat Pasien Hipertensi Pada Peserta Prolanis

The problem of medication adherence in individuals with hypertension remains a challenge, even in developing countries. The purpose of this study was to determine the effect of Emo demo education on adherence to taking medication in hypertensive patients enrolled in the Prolanis program at Puskesmas Sumbersari Lumajang. This study was conducted at Sumbersari Health Center in March 2023. This study used a quasi-experimental research design with a one group pre-post test design. The purposive sampling technique was chosen to select a sample of 50 respondents. This study used the MMAS-8-4 (Morisky Medication Adherence Scale) questionnaire as a measuring tool for medication adherence. Statistical tests using the Wilcoxon Signed Rank test. Before the emo-demo, most of the 22 (44%) respondents were at a low level of compliance. After emo-demo education, most of the respondents were in moderate compliance 33 (66%) and high compliance 14 (28%). The results of bivariate analysis show that Emo demo education has a significant effect on drug compliance in hypertensive patients participating in Prolanis, with a p-value of 0.000 which is smaller than the predetermined level of significance of 0.05. The provision of Emo Demo in health education with a focus on the target group is expected to be facilitated by the puskesmas. Effective medication adherence among hypertensive patients can improve control of blood pressure and prevent complications of the disease.

Factors affecting compliance to preoperative patient care guidelines among nurses working in surgical wards of a tertiary referral hospital in Nairobi, Kenya

BACKGROUND &#x0D; Worldwide, over 234 million surgical patients are operated on yearly with 3%-16% of them developing complications and other preventable surgical mistakes. To mitigate these negative surgical outcomes, pre-operative patient care guidelines (PPCG) have been developed. However, poor compliance with the guideline may lead to surgical errors. In Kenyatta National Hospital (KNH) 20% of surgical errors and 10% of cancelled surgeries are due to poor compliance with PPCG. Therefore, this study aimed to establish the level of compliance with PPCG and its associated factors among perioperative nurses at KNH. &#x0D; MATERIALS AND METHODS &#x0D; This was an analytical cross-sectional study that was conducted at the KNH surgical wards. The census method was utilized to collect data among 103 nurses and analyzed using SPSS version 22. Bivariate analysis with Fischer’s exact test was used for the correlation between the independent and dependent variables, with a p-value of &lt;0.05 being considered to be statistically significant at a 95% confidence interval. &#x0D; RESULTS &#x0D; Most [59(57.3%)] of the participants had low compliance to PPCG, with nurses’ experience (p=&lt;0.001), gender (p=0.02), level of education (p=&lt;0.001), having post-basic nursing training (p=0.02), not having training in PPCG (p=&lt;0.001) and knowledge on PPCG (p=&lt;0.001) being significantly associated with compliance to PPCG. &#x0D; CONCLUSION &#x0D; Most of the nurses have low compliance levels to PPCG, with nursing experience, nurses of the male gender, not having post-basic nursing training and not having training in PPCG use being the main contributing factors.

Effect of Compliance with Environmental Regulations in the Construction of Public Civil Works, Cajamarca, Peru

Construction activities produce considerable environmental effects and have resulted in a growing demand to implement favorable environmental practices. In this sense, this research aimed to evaluate the effect of the level of compliance with environmental regulations in public civil works in the San Ignacio, Cajamarca, Peru district. Data were obtained through direct observation and structured interviews in 7 selected construction sites. The deductive and analytical method was used. As a result, the level of compliance was obtained. Work 4 had the highest rank, and works 2 and 5 had the lowest. Currently, all the works are in a similar range of compliance. The degree of association between the level of compliance with environmental regulations and the current state of the civil works indicates a probability of 0.0190, which shows that the low level of compliance with environmental regulations in the construction of public civil works in the district of San Ignacio generates a deterioration in the quality of the environment and increases the possibility of administrative sanctions.