Self-assessment Systems Research Articles

Pengaruh Penerapan Self Assessment System, Hukum Pajak, Dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajak

The purpose of this study is to find out how the application of self assessment systems, tax laws, and tax sanctions affects the level of compliance with tax obligations. The sample on this study uses purposive sampling methods as well as valid data of 52 tax obligers. Data processing techniques utilize Partial Least Square through the help of SmartPLS 4 application. The results of this study show that self-assessment systems, tax laws, and tax sanctions have a positive and significant impact on the level of compliance with tax obligations. Implications for this study are the need to maintain policies and incentives from the government in particular the Tax Commission by continuing to include taxpayers in the performance of their tax obligation so that it shows a positive impact for the State.

Determinan Penggelapan Pajak di KPP Pratama Batam Selatan(studi kasus WPOP di KPP Pratama Batam Selatan)

This research was conducted to analyze the determinants that influence tax evasion. The determinants of tax evasion used include tax discrimination, self-assessment systems and tax sanctions. Types of quantitative assessment. The population determined is a taxpayer registered at KPP Pratama South Batam. The sample is determined by simple random sampling, distributing questionnaires to 400 taxpayers. The data analysis technique uses the linear regression analysis method, classical assumptions, coefficient of determination, T test and F test by applying SPSS version 29. The results of the analysis conclude that tax discrimination has a significant partial effect on tax evasion with tcount 2.240 > ttable 1.966. The self-assessment system has a significant partial effect on tax evasion with tcount 2.295 > ttable 1.966. Tax sanctions have a significant partial effect on tax evasion with tcount 2.851 > ttable 1.966. Simultaneous testing interprets tax discrimination, self-assessment system and tax sanctions have a significant effect on tax evasion with Fcount 4.106 > Ftable 2.605 and a significance of 0.000 <0.05
 
 Keyword : Tax discrimination;Tax Evasion;Tax Sanctions;Self Assessment System

The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons

<span lang="EN-US">This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined</span><span lang="EN-US">.</span>

Exploring the Influence of Students’ Modes of Behavioral Engagement in an Online Programming Course Using the Partial Least Squares Structural Equation Modeling Approach

Aim/Purpose: The goal of this study was twofold: first, to examine how learners’ behavioral engagement types affect their final grades in an online programming course; and second, to explore which factors most strongly affect student performance in an online programming course and their connection to the types of cognitive engagement. Background: During the COVID-19 pandemic situation, information technology educational methods and teaching have been transforming rapidly into online or blended. In this situation, students learn course content through digital learning management systems (LMSs), and the behavioral data derived from students’ interactions with these digital systems is important for instructors and researchers. However, LMSs have some limitations. For computer science students, the traditional learning management system is not enough because the coding behavior cannot be analyzed. Through the OpenEdu platform, we collected log data from 217 undergraduates enrolled in a Python programming course offered by Feng Chia University in Taiwan in the spring semester of 2021. Methodology: We applied the evaluation framework of learning behavioral engagement conducted on a massive open online course (MOOC) platform and integrated it with the partial least squares structural equation modeling (PLS-SEM) approach. PLS-SEM is widely used in academic research and is appropriate for causal models and small sample sizes. Therefore, this kind of analysis is consistent with the purpose of our study. Contribution: In today’s fast-paced world of information technology, online learning is becoming an important form of learning around the world. Especially in computer science, programming courses teach many skills, such as problem-solving, teamwork, and creative thinking. Our study contributes to the understanding of how behavioral engagements in distance programming learning affect student achievement directly and through cognitive engagement. The results can serve as a reference for practitioners of distance programming education. Findings: Our results demonstrate that: (1) online time and video-watching constructs had significant effects on the self-assessment construct, self-assessment and video-watching constructs had significant effects on the final grade construct, and online document reading was not a significant factor in both self-assessments and final grades; (2) video watching had a most significant effect than other behavioral constructs in an online programming course; (3) cognitive engagement types are inextricably linked to the development of a behavioral engagement framework for online programming learning. The mediation analysis and the importance-performance map analysis supported the importance of cognitive engagement. Recommendations for Practitioners: (1) Online education platform developers and university policymakers should pay close attention to the development of self-assessment systems and design such systems based on students’ cognitive skills. (2) Instructors are advised to put substantial effort into the creation of videos for each course session and to actively promote students’ interest in the course material. Recommendation for Researchers: The empirical results reported in this study allow a better understanding of the connection between behavioral engagement and final achievement. However, there are still great challenges in trying to explore more kinds of engagement, like emotional or social engagement. It would be interesting to deepen the results obtained by integrating programming behavior like debugging and testing. Impact on Society: Online programming courses allow students to improve their coding skills and computer science background. Students’ behavioral engagement strongly affects their academic achievement, their ability to complete a course successfully, and the quality of the learning process. Our work can encourage more people who are different majors in society to learn coding in an online environment even not only computer science students. Moreover, the findings of this study can be recommendations for understanding students’ learning behavior and the development of distance programming learning. Future Research: We suggest for future studies: (1) include a wider range of participants, such as students enrolled in MOOCs environments; (2) include more log data items that can express various students’ behavior, depending on the reliability and validity of the research model; and (3) conduct more detailed studies of the effects of emotional engagement as well as additional aspects of students’ social engagement to elucidate the factors affecting students’ behavioral participation and performance more thoroughly.

Comparison of Digital Self-Assessment Systems and Faculty Feedback for Tooth Preparation in a Preclinical Simulation.

Background: Regarding the new dental licensing regulations in Germany (AOZ), this study evaluated the effectiveness of two different digital tooth preparation validation systems in comparison to traditional faculty feedback. Methods: Participants were randomly divided into groups: Faculty Feedback (FF: n = 33), PrepCheck® (PC: n = 32) and Dental Teacher™ (n = 32). Students had the task to prepare tooth 16 for a retentive full-cast crown. Preparations could be repeated as often as desired. Feedback was provided either by faculty staff or by digital validation systems only. Exams were conducted and graded by two independent and experienced examiners. A survey was performed to evaluate the assessment concepts. Results: No statistical difference in examination performance between groups could be observed. Nevertheless, the survey showed participants preferred consulting the faculty staff rather than the digital validation systems. Students preferred practising with DT rather than with PC. Conclusions: Although both classical and digital methods showed comparable results regarding the preparation examination performance, direct feedback by the faculty staff is still appreciated by the students. A combination of both methods is mandatory since demonstration and advice by the teacher is needed. However, digital tooth preparation validation systems are predestined for free practice sessions, providing self-assessment.

Legal Engineering of the Anti-Abuse Rule in ATAD: Architecture of the Regression Tree Model

Abstract Every taxable arrangement is subject to an anti-abuse test. Abusive arrangements are treated as not valid for tax purposes, which is similar to the treatment of artificial arrangements in civil law. The European Union has introduced in its Anti-Tax Avoidance Directive a general anti-abuse test which must be transposed into the domestic laws of Member States. Such a test has its inner structure, consisting of an elimination and requalification stage, while the elimination stage entails genuineness and a tax benefit test. The general anti-abuse test has a great potential (or scalability when speaking in the language of start-ups) of being automated and integrated into different legal application processes (such as taxpayer self-assessment systems, transactions certified by public notary or merger and acquisition deals) to discover debt push down abuses or other arrangement structures which may have abusive content. While the best method for create a reliable algorithm is a decision tree type model, the inner ambiguity of the general anti-abuse test prevents using the full benefits of automation of tax laws. The purpose of this article is to design a decision tree type model for the test and address the main challenges of such a model, both from the perspective of the clarity of concepts and the quality of input information such an engine would use.

A proposal for the future of medical education accreditation in Korea.

For the past 20 years, the medical education accreditation program of the Korean Institute of Medical Education and Evaluation (KIMEE) has contributed significantly to the standardization and improvement of the quality of basic medical education in Korea. It should now contribute to establishing and promoting the future of medical education. The Accreditation Standards of KIMEE 2019 (ASK2019) have been adopted since 2019, with the goal of achieving world-class medical education by applying a learner-centered curriculum using a continuum framework for the 3 phases of formal medical education: basic medical education, postgraduate medical education, and continuing professional development. ASK2019 will also be able to promote medical education that meets community needs and employs systematic assessments throughout the education process. These are important changes that can be used to gauge the future of the medical education accreditation system. Furthermore, globalization, inter-professional education, health systems science, and regular self-assessment systems are emerging as essential topics for the future of medical education. It is time for the medical education accreditation system in Korea to observe and adopt new trends in global medical education.

A Proposal for the Future of Medical Education Accreditation

For the past 20 years, the medical education accreditation program of Korean Institute of Medical Education and Evaluation (KIMEE) has contributed greatly to the standardization and improvement of the quality of basic medical education in Korea. Now, it contributes to establishing and promoting the future of medical education. Since its inception in 2019, Accreditation Standard of KIMEE 2019 (ASK2019) aims to achieve world-class medical education through the application of learner-centered curriculum using a continuum framework for the three phases of formal medical education: basic medical education, post-graduate medical education, and continuing professional development. ASK2019 also promotes medical education which meets community needs and employs systematic assessments throughout the education process. These are important changes that can be used to gauge the future of the medical education accreditation system. Furthermore, internationalization, interprofessional education, health systems science, and on-going, permanent self-assessment systems in every medical school are emerging as important topics for the future of medical education. It’s time for the medical education accreditation system in Korea to observe and adopt new trends in global medical education.

Do WiFi-based hand hygiene dispenser systems increase hand hygiene compliance?

Innovative methods to ensure better compliance in hand hygiene are urgently needed. The aim of this study was to determine if WiFi-based hand hygiene dispenser-driven self-assessment systems (Wireless Fidelity, WiFi-dispenser) can support the work of infection control teams. Our results suggest that the continuous monitoring of dispenser usage can be a valuable addition to infection prevention and control programs, when used in a bundle in combination with conventional hand hygiene training.

Overview of scales and questionnaires applied in the assessment of the «quality of life» for craniopharyngioma patients

In this article there was reviewed the literature devoted to the problem of the assessment of the quality of life ofpatients with craniopharyngiomas. The given article raises questions about the application of questionnaires for the assessment of the quality of life, inability to the use the self-assessment systems in the classic sense in patients with craniopharyngiomas, and the need for the doctor himself to deliver systems for the evaluation of results of the management and outcomes.

Application of " Internet Plus" AIDS prevention services among men who have sex with men in Guangzhou, China: results from 2010 to 2015

Objective: To introduce the development strategy of " Internet Plus" AIDS prevention services and its implementation results from 2010 to 2015 in Guangzhou, China. Methods: A gay men's health column was created for an active website aimed at men who have sex with men(MSM), in collaboration with local community organizations and the Guangzhou CDC. We designed intervention tools(including scenario-based applications and HIV risk self-assessment systems)and an online HIV testing service platform, integrated with applied psychology and behavioral theory as well as the " Internet Plus" concept, to intervene in HIV infection risk factors among MSM. Data of clients who accessed the " Internet Plus" AIDS services from 2010 to 2015 were used to evaluate service operation. Six-year consecutive surveys, conducted between April and July of each service year, were collected using a national AIDS sentinel surveillance questionnaire. For each year of surveillance, information on HIV prevalence, HIV interventions received during the past year, unprotected anal intercourse in the past 6 months, and HIV testing in the past year were compared using the chi-squared(χ2)test, to roughly reflect the effect of"Internet Plus" AIDS prevention services. Results: As of 31 December 2015, a total of 34 395 MSM had received " Internet Plus" services and HIV testing. The number of MSM tested increased from 2 338 in 2010 to 8 054 in 2015. From 2010 to 2015, newly identified HIV cases in each year were 59, 166, 312, 283, 291, and 270, which accounted for 25.0%, 32.8%, 38.8%, 35.1%, 30.5%, and 23.2% of MSM HIV cases of Guangzhou, respectively. Sentinel surveillance data showed that during the study period, 3 047 MSM were investigated, with 405, 400, 401, 633, 608, and 600 each year, respectively. The proportion of participants who had received any HIV intervention during the past year was 74.3%(301), 70.8%(283), 83.3%(334), 85.0%(538), 69.1%(420), and 83.8%(503)each year, respectively(trend χ2=6.53, P=0.011). HIV testing done during the past year accounted for 44.0%(178), 44.3%(177), 49.4%(198), 53.4%(338), 56.1%(341), and 60.2%(361)each year, respectively(trend χ2=40.83, P<0.001). Unprotected anal intercourse in the past 6 months accounted for 59.3%(240), 62.0%(248), 56.6%(227), 57.0%(361), 48.4%(294), and 43.7%(262)each year, respectively(trend χ2=42.21, P<0.001). Conclusion: The"Internet Plus"AIDS prevention services in this study represent a manner to enhance traditional HIV prevention strategies. We found these services to be effective in implementation of the national AIDS control and prevention strategy, especially for the expansion of intervention, testing, and case identification among high-risk populations.

Efectos de la utilización de la inteligencia competitiva en pymes industriales

Purpose: The literature about Competitive Intelligence (CI), as an advanced process of information management orientated towards supporting strategic decision making, has focused on topics related to the definition of the concept and on analyzing its application and the results obtained by large firms and governments through case studies. The literature recognizes that fact that the evolution of this topic creates a need to delve deeper in its study while applying it to other types of organizations and studying the effects that Competitive Intelligence produces in greater depth. Therefore, this study's objective is to analyze the effects that the use of CI has on different financial and not financial variables within a sample of SMEs.Design/methodology: The work follows the classical research scheme with literature review, statement of hypotheses and application of quantitative empirical methodology, collecting information through questionnaires sent by email, for further processing and statistical testing using ANOVA models, which allow get results and conclusions.Findings: This study's contribution comes from providing a new way to focus on the effects of de CI in companies and goes further than most of the studies cases and big companies. Therefore, its contributions are to analyze the effect of the CI within a group of SMEs and, using an empiric methodology, to look for causal relationships through financial and non-financial variables and tests on the hypotheses. The results show that Competitive Intelligence improves SMEs' adaptation capacity to their environment, improves their innovation capacity and supports value creation in their businesses.Research limitations/implications: The lack in the literature from previous studies that focused on samples of SMEs makes it possible to provide guidance and to make comparisons with the work that we carried out here. The sample size (79 companies) makes it difficult to extrapolate results. In addition, in the future it would be more appropriate to identify and analyze variables of different business sectors.Originality/value: This work provides a step forward in measuring the effects generated by Competitive Intelligence in SMEs, making it possible to demonstrate that only case studies have been analyzed. It also incorporates an approach using financial and non-financial variables that can guide future research as well as companies that want to generate their own self-assessment systems.

Quality management systems and expert system approach for designing and implementing a mechanised self-assessment system

Self-assessment (SA) process provides the evidence-based guidelines for organisations to find suitable opportunities for investments and improvement. SA systems are generally required for establishment and maintenance of quality management and assurance systems. Thus, the aim of this paper is to design and implement a mechanised SA system based on fundamental principles and requirements of ISO 9004:2000 and provide a tool for assessment of the organisational maturity and recognising the improvement points. To design this mechanised system, the expert system has been used in providing the assessment and scoring questions the experts' knowledge, chief auditors of quality management system, and this knowledge has been saved in the Microsoft Access software database. Also, Visual Basic software has been applied for creating user interface and deduction. In addition, the steps of development of this system conform to the steps of development of expert systems. Different organisations or users can assess themselves, determine their quality management maturity level and identify their performance improvement points, based on ISO 9004:2000, by connecting to this system.

Biometric and Intelligent Self-Assessment of Student Progress system

All distance learning participants (students, professors, instructors, mentors, tutors and the rest) would like to know how well the students have assimilated the study materials being taught. The analysis and assessment of the knowledge students have acquired over a semester are an integral part of the independent studies process at the most advanced universities worldwide. A formal test or exam during the semester would cause needless stress for students. To resolve this problem, the authors of this article have developed a Biometric and Intelligent Self-Assessment of Student Progress (BISASP) System. The obtained research results are comparable with the results from other similar studies. This article ends with two case studies to demonstrate practical operation of the BISASP System. The first case study analyses the interdependencies between microtremors, stress and student marks. The second case study compares the marks assigned to students during the e-self-assessment, prior to the e-test and during the e-test. The dependence, determined in the second case study, between the student marks scored for the real examination and the marks based on their self-evaluation is statistically significant (the significance >0.99%). The original contribution of this article, compared to the research results published earlier, is as follows: the BISASP System developed by the authors is superior to the traditional self-assessment systems due to the use of voice stress analysis and a special algorithm, which permits a more detailed analysis of the knowledge attained by a student.

Development of Building Damage Self-Assessment Systems for an Effective Victim Support

Development of Building Damage Self-Assessment Systems for an Effective Victim Support