Reliability Test Research Articles

Analysing influential factors in e-learning technology acceptance for digital learning effectiveness enhancement

This study aims to discover the factors that influence the acceptance of electronic learning media and its effect on the effectiveness of digital instruction. The study involved a learning management system and online tutorials using management system (MS) teams from various faculties at the Universitas Terbuka. These include the Faculty of Economics and Business, the Faculty of Teacher Training and Education, the Faculty of Science and Technology, and the Faculty of Law, Social Sciences, and Political Sciences. also conducted in three regional offices in Ambon, Gorontalo and Makassar, which were selected through purposive sampling. Primary data sources include participant questionnaires and interviews. Analytical methods include correlation and multiple regression analysis, with descriptive statistics used to summarize the dataset. Variable selection involves reliability and validity tests and classical assumption tests like multicollinearity. The F-test demonstrates a statistically significant and beneficial influence of utilizing e-learning media and individual ability, training, and intention to use it for digital learning success. The results of ttests and regression models provide empirical evidence supporting the significant effect of e-learning media and intention to use on the effectiveness of digital learning. However, variables related to training and ability do not show any significant influence.

“Us versus Them”: is the voice of the community heard when planning communication screening programmes for preschoolers?

ObjectivesCommunity consultation is necessary to ensure the uptake and use of community-based screening intervention to detect early childhood disabilities, as its absence can result in poor service acceptance and usage. To document stakeholders' perspectives regarding planning a community-based communication disorder (an impairment in the ability to receive, send, process and comprehend concepts or verbal, non-verbal and graphic symbol systems) screening programmes for pre-schoolers. Study designThis qualitative research design used purposive and random sampling to recruit 46 participants from eThekwini Municipality, South Africa. These stakeholders consisted of caregivers/parents of children who underwent screening for communication disorders, People who are Deaf, their parents, early childhood development practitioners, health professionals and government officials involved with children with disabilities. All participants were adults aged between 19 and 79 years, with an average age of 39.7 years. MethodsData was collected through focus group discussions and individual interviews, which were thematically analysed. ResultsThe four emergent themes were screening approaches, methods, location and personnel. Service users expected greater access to screening and reliable tests to identify problems by trained personnel at sites within the community. Service providers preferred a targeted approach to screening with parental input. Task shifting and sharing were seen as a solution to address staff shortages and provide services at health facilities, as resource constraints made it challenging to provide outreach services. ConclusionStakeholder engagement revealed diverging views between service users and providers, with implications for programme provision and uptake. There is a need for ongoing, inclusive discussion to ensure consensus during the planning stage, in order to render services that address issues of equity and accessibility for people with disabilities in marginalised communities.

Role of admission rapid antigen testing (RATs) for COVID-19 on patients transferred from acute hospitals to a post-acute rehabilitation setting.

BackgroundRapid antigen tests (RATs) are suitable for point-of -care testing, require no laboratory time and give immediate results. However, are RATs useful for detecting asymptomatic COVID-19 infection when compared with polymerase chain reaction (PCR) testing in healthcare settings? AimThe aim of this study was to implement a reliable testing system utilising RATs to promptly detect COVID-19 infection in predominantly asymptomatic patients transferred from acute hospitals to a post-acute rehabilitation unit (PARU). MethodsRAT testing was carried out on all new admissions without a history of confirmed Covid-19 infection within three months of admission. PCR testing was carried out on all patients with a positive RAT for confirmation purposes. The cycle threshold (Ct) values of COVID-19 detected results on PCR testing were examined to determine the utility of the RATs. ResultsA total of 1,403 patients were transferred to the PARU from January to December 2023. The results of the study revealed an 85% accuracy of RATs with a 15% rate of false negative results at the time of admission. All patients that had a positive RAT at the time of admission also had a positive PCR test. ConclusionThis testing algorithm resulted in early detection and prompt isolation of positive cases reducing the likely spread of COVID-19 infection, hospital outbreaks and bed/ward closures.

Consumer Perceptions and Attitudes Towards Sustainability: The Role of Influencers in Shaping Eco-conscious Behavior

This study investigates the impact of social media influencers on consumer perceptions and attitudes toward sustainability. As environmental awareness increases, brands are increasingly leveraging influencer marketing to promote sustainable practices. Employing a mixed-methods approach, the research utilizes descriptive statistics, reliability testing (Cronbach’s Alpha), exploratory factor analysis (EFA), regression analysis, chi-square tests, and correlation analysis to evaluate how different dimensions of influencer marketing influence consumer behavior regarding sustainability. The exploratory factor analysis identified five key dimensions: Influencer Credibility, Engagement Level, Message Clarity, Perceived Authenticity, and Personal Connection, each significantly contributing to shaping consumer attitudes toward sustainable behaviors. The findings reveal that influencer credibility and engagement are critical drivers, while clarity of messaging and perceived authenticity enhance the effectiveness of sustainability communications. Additionally, fostering personal connections between influencers and their audiences is crucial for motivating sustainable behaviors. This research provides valuable insights for brands aiming to utilize influencer marketing strategies effectively to promote sustainability. As consumer expectations evolve, the findings highlight the necessity for authentic and relatable communications in influencer marketing. Future research should explore the dynamic role of influencers in shaping sustainability perceptions and behaviors in an increasingly eco-conscious consumer landscape.

Development and reliability and validity testing of a medication literacy scale for medical college students

BackgroundIrrational drug use has become a global problem threatening human health. As future health professionals, medical college students’ medication literacy (ML) is critical. Their mastery of medication-related knowledge will directly affect public medication safety in the future.MethodsThe initial scale was developed through a literature review and was modified through expert consultation and student interviews to form the initial scale with 14 items. In 2020, a questionnaire survey was conducted among students in a medical college for item analysis, reliability test, validity test and other analyses.ResultsThe total Cronbach’s α coefficient was 0.826 and split-half reliability was 0.852. The Cronbach’s α coefficients for functional medication literacy, communicative medication literacy, and critical medication literacy were 0.901, 0.858, and 0.851, respectively. The item-level content validity index (I-CVI) ranged from 0.833 to 1.000 (≥ 0.78). Factor analysis of 14 items showed that KMO = 0. 852(> 0.7) and Bartlett’s spherical test p < 0.001, indicating that the data are very suitable for factor analysis. Three principal axis factors were extracted by principal component analysis, and the total variance interpretation rate was 69.031% (> 40%). The confirmatory factor analysis identified a three-factor model and showed goodness of fit indices for the scale: The χ²/df = 2.623, The Goodness of Fit Index (GFI) = 0.905, The Comparative Fit Index (CFI) = 0.950, Normed Fit Index (NFI) = 0.922, Tucker-Lewis index (TLI) = 0.938, and The Root Mean Square Error of Approximation (RMSEA) = 0.078.ConclusionA new scale for evaluating the medication literacy of Chinese medical college students was preliminarily developed, demonstrating good reliability and validity. Itcan be used as a preliminary measurement tool for assessing medical students’ medication literacy. However, due to the limitations of this study, the practical application of the scale needs to be further examined in a larger sample and should be refined in future studies.

Sales Performance Analysis in Adding New Indihome Customers (Case Study in Telkom Jember Area)

Sales Force is an important part of PT Telkom Indonesia's position which has a role in making the company successful. Sales Force finds it difficult to make offers to get customers. Sales Forces do not get a fixed salary, they only get a fee based on new customer orders whose been activated on the same day, so this makes Sales Force less motivated to work. It is suspected that there is miss preception between the Sales Force and the Organization which can influence their job satisfaction and performance. This research presents the results of descriptive statistical analysis, validity and reliability tests of measurement model parameters, as well as the results of testing the research structural model. The descriptive statistical analysis, validity test and reliability test in this research were analyzed using SMARTPLS software. Meanwhile, hypothesis testing and model suitability analysis in this research were carried out using the variance-based Structural Equation Modeling (SEM) method. Data collection was carried out directly by distributing questionnaires to 101 respondents, who were in the IndiHome Sales area for the period 2019 – July 2023. For the result analysis, Work Motivation and Self Efficacy have positive significant for Sales Force Job Satisfaction. Work motivation and Climate Organization have a positive significant effect on Sales Force Job Performance. Climate Organization does not have a significant effect on job satisfaction. Self-Efficacy does not have a significant effect on Performance. Job Satisfaction does not have a significant effect on Sales Performance.

Determinants Of Artificial Intelligence Adoption In Accounting Among Malaysia Small And Medium-Sized Enterprises

Malaysia Small and Medium-Sized Enterprises (MSMEs) are still in the early phases of adopting artificial intelligence (AI) to transform manual or conventional processes into ones that are supported by AI technology. Most MSMEs have yet to fully grasp the essence of digitalization as a general movement in corporate strategy and work processes to improve decision-making, boost efficiency, and discover untapped possibilities. The purpose of this research is to examine the determinants of AI adoption in accounting among MSMEs. The independent variables are perceived ease of use, management support, organizational readiness, government support, and external pressure. The dependent variable is AI adoption in accounting among MSMEs. This research applied a quantitative method by using a questionnaire consisting of 24 questions. The study used a convenience sampling method, with a sample size of 200 respondents from MSMEs. A total of 150 samples are valid. The collected data was analyzed using SPSS. The collected information was assessed using demographic descriptive analysis, data descriptive analysis, normality test, validity analysis, reliability test, correlation analysis, and regression analysis. The findings indicated that the adoption of AI in accounting among MSMEs is positively influenced by perceived ease of use, management support, organizational readiness, government support, and external pressure. The results and suggestions will be advantageous for SMEs looking to adopt AI in their accounting functions. Additionally, this research proposes a methodology and framework to assist SMEs owners and management in comprehending the determinants that drive significant AI adoption in accounting.

Enhancing Critical Thinking in Middle School Students: Comparing Problem-Based Learning and Search, Solve, Create, and Share Models

Critical thinking skills (CTS) can be enhanced through instructional models. The chosen model should be problem-based and student-centered. The problem based learning (PBL) and search, solve, create, and share (SSCS) models meet these criteria. This study aims to compare the potential of the PBL and SSCS models to enhance students' CTS on the topics of soil and life sustainability. Data collection techniques included interviews, questionnaires, observations, and tests. Data analysis techniques involved descriptive quantitative techniques, percentage analysis, validity and reliability tests, normality tests, homogeneity tests, Wilcoxon tests, and N-gain tests. The validation of the devices received very valid criteria. The N-gain test in the PBL class received moderate criteria, and the SSCS class received high criteria. The results showed that both models could improve students' CTS, but the two classes had different levels of CTS improvement. The treatment using the SSCS model resulted in higher CTS compared to the treatment using the PBL model. The PBL model can enhance higher CTS in the inference aspect, while the SSCS model can enhance higher CTS in the interpretation, explanation, and self-regulation aspects

Domestic Tourists' Perceptions of Education-Based Tourism Products at Bali Bird Park

Tourist perception is a tourist's view, understanding of a tourist towards a tourist destination. Educational tourism products are activities that integrate learning experiences with recreation to provide added value to tourists. This study was conducted at Bali Bird Park with the aim of determining the perception of domestic tourists towards educational tourism products at Bali Bird Park. This study is quantitative with a sample of 100 respondents who have visited Bali Bird. The data obtained were processed using SPSS with Descriptive Analysis, Validity Test and Reliability Test. Based on the average of each variable, the accessibility variable has the highest average value of 4.54 with a very good category. Based on the accessibility variable indicator, tourists really like access to the Bali Bird Park tourist attraction because it makes it easy for tourists to find the location of Bali Bird Park. While the variable that has the lowest average value is the price variable with an average of 4.13 in the good category. This is because the prices given are still quite expensive such as food and drinks due to the lack of restaurant facilities or food stands.

PENGEMBANGAN MEDIA PEMBELAJARAN VIDEO INTERAKTIF BERBASIS BUDAYA LOKAL UNTUK MENINGKATKAN HASIL BELAJAR MATA PELAJARAN IPAS MATERI ENERGI DALAM KEHIDUPAN SEHARI-HARI SISWA KELAS IV SD

This research aims to develop interactive video learning media based on local culture to improve the fourth grade of students learning outcomes, especially energy in everyday life thema. This is a research and development using the ADDIE method which is analysis, design, development, implementation, and evaluation. The research subjects involved 110 students from several elementary schools in Sintang. The data collected through expert validation, user responses, as well as various statistical tests such as validity, reliability and hypothesis testing. The research results showed that the media developed was considered very feasible by media experts (85.93%) and appropriate by material experts (75%). Student and teacher responses to this media were also good, with scores of 80.36% and 77% respectively in the wide-scale test. The increase in student learning outcomes can be seen from the pretest score of 28.81% and posttest 78.36%, so this media has proven to be effective in improving student learning outcomes.

THE EFFECT OF ADOPTING KNOWLEDGE MANAGEMENT SYSTEM ON EMPLOYEE PERFORMANCE

There has been a shift in the needs of people and organizations that were originally material needs, now they are information needs. Especially the current workers, showing that 70% of workers there are knowledge workers and make knowledge the most useful resource at present. This study uses a quantitative approach with knowledge management independent variables consisting of people, knowledge sharing and technology and the dependent variable, namely employee performance. Sample was done by random sampling methods and sampling proportional technique, and the total sample produced was 70 people. The test uses validity, reliability and data analysis tests using ANOVA.

Development of chipping and passing skill test instruments for U-23 futsal players in Central Java Province

Introduction. One of the sports that is currently developing is futsal. This sport has also been competed at beginner, semi-professional and even professional levels. Futsal is a sport that is similar to football in terms of technique, but have differences in terms of game rules. For this reason, several development efforts need to be made to achieve optimal results. One thing that needs to be considered is the test and measurement aspect. This research designed a basic futsal test measuring tool for players aged 18-23 years old with the aim of producing a basic futsal skills test by measuring the chipping test and passing test. Objective. The objective of this research is to produce a tool for measuring basic futsal skills that has high validity and reliability in chipping and passing tests so that it can be used in the learning and training process for U-23 futsal sports. Method. The research design used is developmental research with procedures for planning product development and developing initial product types/models for futsal players aged 18-23 years. The study involved 15 PORPROV futsal players for small groups and 90 PORPROV futsal players for large group trials, consisting of 6 districts: Banyumas, Klaten, Kebumen, Kendal, and Kudus Regencies. Next, validity, reliability and norm tests are carried out on the product skills test. Results. The validation and reliability tests for small-scale instruments consisted of basic skills. The validity test for the chipping test was 0.972, and the retest was 0.994 with a reliability of 0.978. The validity of the passing test was obtained at 0.910, the retest was 0.981 and the reliability was 0.947. Large-scale validity results for basic skills in the chipping test were 0.887, with a retest value of 0.975 and a reliability of 0.935. The validity of the passing test was 0.954, with a retest value of 0.989 and a reliability of 0.977. This indicates that the measuring instrument is reliable and will produce consistent results, even when tested at different times. There is no significant difference in the norms for the chipping and passing tests (p &gt; 0.05), indicating that the product instrument used is objective. Conclusion. From this research, a reliable measuring tool for assessing futsal skills in players aged 18-23 years has been constructed.

The Effect of Financial Literacy on the Financial Management of Students

This study aims to determine the effect of financial literacy on financial management of SMA Negeri 1 Ulunoyo students and the magnitude of the effect of financial literacy on financial management of SMA Negeri 1 Ulunoyo students. The method used in this research is quantitative method. The data collection technique used a questionnaire (Likert Scale). Data analysis techniques used to strengthen questionnaire data are validity test, reliability test, correlation coefficient, linear regression, determinant coefficient, hypothesis testing, normality test, multicollinearity test and heteroscedasticity test. This study used 58 respondents with Simple Random Sampling data collection technique. The results of this study indicate that Financial Literacy affects the Financial Management of SMA Negeri 1 Ulunoyo, South Nias Regency by 54.8%, while 45.2% is influenced by factors not in this study. With increased financial literacy, students will increasingly manage their finances wisely, carefully and regularly by applying indicators of each financial literacy variable and financial management variable, so that students can prepare for future needs and finances.

Pengaruh Work Life Balance, Stres Kerja dan Kepuasan Kerja Terhadap Kinerja Perawat Rumah Sakit Mata Undaan

The purpose of this research is to find out how work life balance, work stress and job satisfaction affect the performance of nurse at the Undaan eye Hospital in the city of Surabaya. This research method is quantitative by taking sample of 73 respondents. The collection techinique uses purposive sampling. The sample consisted of the performance of nurses at the Undaan eye Hospital. The analysis technique used in this research is (PLS) with validity testing, reliability testing and hypothesis testing. The result of this research prove that: (1) work life balance has a positive and significant effect on nurse performance. (2) work stress has a positive and significant effect on nurse performance. (3) job satisfaction has a positive and significant effect on nurse performance.

Analysis of the Influence of Financial Literacy on Saving Interest of Civil Servants of The One-Stop Integrated Capital Investment and Licensing Service of The Northern Nias Regency

Employees at the One Stop Integrated Investment and Licensing Services Service in North Nias Regency have a different understanding of Financial Literacy. So some employees do not understand basic financial concepts, such as budget planning, investment, risk, and how to manage debt. Some employees are trapped in fraudulent investments and there are still many employees who have consumerist habits, namely buying things based on desire rather than need. This research aims to determine the influence of financial literacy on the interest in saving of Civil Servants at the One Stop Integrated Licensing and Investment Service of North Nias Regency. The variables in this research are financial literacy (X) and interest in saving (Y). The method in this research uses quantitative research methods. The data collection method in this research uses primary data obtained from filling out questionnaires with 31 employee respondents at the One Stop Integrated Licensing and Investment Service Office of North Nias Regency. as well as secondary data obtained from journals related to this research. The data analysis methods used are validity test, reliability test, correlation coefficient test, determinant coefficient test, normality test, heteroscedasticity test, linearity regression test, simple linear regression test and T test. The results of this research show that financial literacy has a positive and significant effect on the interest in saving of Civil Servants at the One Stop Integrated Licensing and Investment Service of North Nias Regency. Simultaneously, the magnitude of the influence of financial literacy on the interest in saving of employees of the One Stop Integrated Investment and Licensing Services Service of North Nias Regency is 43.8%, while the other 56.2% is influenced by other variables not included in the research.

The Influence of Product Quality and Price on Purchasing Decisions of Glad2glow Skincare Products

This research is based on a phenomenon in the modern era where consumers are increasingly aware of the importance of skin care, making skincare products the main choice to support appearance. Glad2Glow, a new skincare brand that entered the Indonesian market in 2023, has attracted a lot of buyers' attention and created fierce competition between brands with product quality and price perception as the main factors in consumers' purchase decisions. This research is quantitative using primary data obtained through the distribution of online questionnaires (Google Form) from May 2024 to August 2024. The population and sample include all consumers who have purchased or used Glad2Glow skincare products. The independent variables are product quality (X1) and price perception (X2), while the dependent variable is the purchase decision (Y). The analysis method involves multiple linear regression analysis, validity and reliability tests, as well as classical assumption tests such as normality tests, multicollinearity tests, heteroscedasticity tests, and hypothesis tests. The results of this study show that (1) product quality variables have a partial effect on the purchase decision of Glad2Glow skincare products, (2) price perception variables have a partial effect on the purchase decision of Glad2Glow skincare products, (3) product quality variables and price perception have a simultaneous effect on the purchase decision of Glad2Glow skincare products.

Pengaruh Kualitas Pelayanan dan Fasilitas Terhadap Minat Berkunjung Wisatawan di Karang Setra Waterland

Quality of Service and Facilities is the most important thing in every tourist destination, so if these two things are done well, it will automatically affect the interest in visiting. Thus, this study aims to determine how the influence of the quality of services and facilities on the interest in visiting Karang Setra Waterland. The method used is a verifiative descriptive quantitative method. The types used in this study are primary data and secondary data. The population in this study was taken from the average tourist visits in 2019-2023 of 4,700 and the sample used amounted to 100 respondents, the results of using the Slovin formula. The sampling technique is carried out by survey or questionnaire. Data collection was done by observation, questionnaires, interviews, and documentation. The questionnaire model in this study used the Likert Scale. The verifiative analysis used in this study is instrument test (validity test and reliability test), normality test, multiple linear regression analysis, determination analysis, and partial and simultaneous hypothesis test. The results of this study show that each statement item is said to be valid and reliable. The influence of the independent variable on the dependent variable in this study was 52.70%. The results of partial and simultaneous hypothesis tests show that the Quality of Service ( ) and Facilities ( ) has a positive and significant effect partially and simultaneously on Visiting Interest (Y) in Karang Setra Waterland.

THE EFFECT OF TRAINING AND MOTIVATION ON EMPLOYEE PERFORMANCE AT PT MUTIARA SAMUDERA PASAI

The purpose of this study was to determine the effect of Training and Motivation on the Performance of PT. Mutiara Samudera Pasai employees. The method used in this study is a quantitative method, with analysis techniques of validity testing, reliability testing, classical assumption testing, simple and multiple linear regression testing. The sample used was 60 respondents, namely the entire population. The results of this study are: 1) There is a positive and significant influence of the Training (X1) and Motivation (X2) variables on Performance (Y) of 39.1%, obtained an R number (correlation coefficient) of 0.625. 2) There is a positive and significant influence of the Training (X1) and Motivation (X2) variables on Performance (Y) of 55.5%, obtained an R number (correlation coefficient) of 0.745. 3) There is a positive and significant influence of the variables Training (X1) and Motivation (X2) together on Performance (Y of 55.9%, obtained the R number (correlation coefficient) of 0.748. Suggestions in this study are expected that the Leader can increase Motivation so that employees can increase work productivity so that it can be more optimal, Management can improve the economic welfare of employees, Leaders are more careful in determining the type of training and training methods that have an impact on improving employee abilities

The Effect of Work Motivation and Work Discipline on Employee Performance at PT. Liza Christina Garment Industry Sukabumi Regency

The purpose of this study is to ascertain how employee performance at PT. Liza Christina Garment Industry Sukabumi Regency is impacted by work motivation and discipline. Descriptive and associative research methods with a quantitative approach are employed. 35 respondents from PT. Liza Christina Garment Industry Sukabumi Regency made up the sample for this study, which was carried out utilizing a total sampling approach in conjunction with the non-probability sampling technique. The validity and reliability test was the instrument utilized, followed by the classical assumption test. Multiple linear regression analysis, Pearson correlation analysis, and coefficient of determination analysis were the methods employed to ascertain the link and effect. The findings of the studies that have been done indicate that job motivation has an impact. impact employee performance of 0.588, meaning that a one-time increase in the work variable will result in a 0.588-fold rise in employee performance. The effect of partial work discipline on employee performance is 0.270; a one-time increase in the work discipline variable will result in a 0.270-fold rise in employee performance values. Together or separately, work motivation and work discipline have a 63% positive impact on employee performance, according to the computation results and coefficient of determination. The remaining 37% is influenced by the work environment, collaboration, pay, and other factors that were not examined. Based on these findings, it can be said that work motivation and work discipline, either separately or in combination, significantly impact employee performance as the dependent variable

Factor influencing taxpayer compliance on voluntary tax disclosure program initiative: Case of Kenya revenue authority southern region

Tax is the primary source of government revenue, its vital component in running daily government activities. Not collecting enough tax causes the government to strain or stalling of its mandates, therefore its role of every government to mitigate and maximize its tax collection scope. The research sought to investigate the factors influencing taxpayer compliance on voluntary tax disclosure program in Kenya Revenue Authority, case of Southern region. The specific objectives of these research included, to assess the effects of Tax Sanctions on the taxpayer on participation in a voluntary tax disclosure program. To determine the impact of subjective norms of taxpayer participation on the Voluntary tax disclosure program. To evaluate the influence of taxpayer knowledge on participation in a voluntary tax disclosure program. The main challenge that was thematic for investigation, why despite the opportunity to declare asset without punitive punishment, still there is few uptakes for the program. The geographical location of the research was in Southern Region Domestic Taxes department on its six tax office namely; Voi, Mombasa South, Lamu, Malindi, Mombasa North and Diani for the financial year 2023/2024. The study sought to use descriptive approach, where a sample size of 150 was derived from a population of 230 staffs in Compliance Domestic taxes. Data collection was done using online well-structured questionnaire via Kobo-Collect in a random sampling and analyzed using SPSS version 28. To test validity and reliability of the data pilot test was conducted and Cronbach alpha and KMO-test proved data to be reliable and valid. The output of the analysis showed the regression model whose covariates, Tax sanction (t=2.448, P&lt;0.016) subjective norm (t=3.347, P&lt;0.001) and taxpayer Knowledge (t=7.827, P&lt;0.00) were all significant at 95% level. Moreover, the R2 =0.951 which means the exploratory variables explained 95.1% variation of Compliance to the Voluntary tax disclosure. The ANOVA result showed the data was fit to the model was good at (F=942.61, p&lt;0.00). The study concluded indeed, Subjective norms, Tax Sanction and Taxpayer Knowledge influences greatly compliance of Taxpayer towards Voluntary tax disclosure. The research implied that proper use of tax sanction such us fines, penalties, and interest on taxpayers would increase compliance. Also educating taxpayer is essential as the decisions made by some taxpayers depend on the knowledge they have acquired. Also on subjective norms, some behaviors are traceable as some are based on influence of association hence compliance officer need to continuous encourage taxpayer to comply. This research recommends that the authority through the compliance officer, use of subjective norms, Taxpayer knowledge and Tax sanction as a mitigating strategy to mitigate on Voluntary tax disclosure, through this it will increase tax base and revenue mobilization and compliance status of Taxpayers.