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Framework for Understanding Factors Influencing Clothing Selection 了解服装选择影响因素的框架
Pub Date : 2024-04-23 DOI: 10.55677/ijssers/v04i4y2024-05
Arubayi, D. O. (Ph.D.), Awowede, M. A. (Ph.D.), Agadagba, J. E.
Clothing selection is a product of social construction that defines what people choose to wear. The choice of what, how, and when to select what individuals, wear is based on the perception that surrounds their reality. For the purpose of this research work, factors influencing clothing selection have been organized into a framework to facilitate easier understanding. The factors influencing clothing selection have been arranged into a logical system of concepts grouped into four categories: Social/Psychological, Economic, Environmental, and Physiological Factors. A detailed deconstruction of each of these factors has been further conceptualized into smaller concepts and discussed in a nuanced context. Under the Social/Psychological factors are concepts such as culture, gender, occupation, personality, religion, socio-status, and fashion. Economic factors evaluated are concepts such as the Economic well-being of a Nation (GDP), the Economic status of individuals, Economic environment (availability of technology and raw materials and buying behavior). Environmental factors such as Location (Urban/Rural), Climatic conditions, protection from extreme weather conditions, and unconventional places like deep seas, and space were examined. Lastly, the physiological factors such as age, health condition, and figure were also evaluated. Developing a conceptual framework for understanding clothing selection is apt in filling the gap in Literature since most research works on factors influencing clothing selection may not have been organized into a framework for clothing selection, whether intrinsically or extrinsically motivated.
服装选择是社会建设的产物,它决定了人们选择穿什么。个人选择穿什么、如何穿、何时穿,都是基于他们对现实的认知。为便于理解,本研究将影响服装选择的因素归纳为一个框架。影响服装选择的因素已被安排成一个逻辑概念系统,分为四个类别:社会/心理因素、经济因素、环境因素和生理因素。对每个因素的详细解构被进一步概念化为更小的概念,并在细微的背景下进行讨论。社会/心理因素包括文化、性别、职业、个性、宗教、社会地位和时尚等概念。所评估的经济因素包括国家经济福利(国内生产总值)、个人经济地位、经济环境(技术和原材料的可用性以及购买行为)等概念。环境因素包括地理位置(城市/农村)、气候条件、极端天气条件下的防护措施以及深海和太空等非常规地点。最后,还评估了年龄、健康状况和身材等生理因素。由于大多数关于服装选择影响因素的研究都没有形成一个服装选择的框架,无论是内在动机还是外在动机,因此制定一个概念框架来理解服装选择正好填补了这一文献空白。
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引用次数: 0
Implementation of the Government Regulation of the Republic of Indonesia Number 29 of 2018 Concerning Industrial Empowerment (Case Study in the National Shipbuilding Industry in East Java) 印度尼西亚共和国 2018 年第 29 号政府条例《工业赋权》的实施情况(东爪哇国家造船业案例研究)
Pub Date : 2024-04-01 DOI: 10.55677/ijssers/v04i4y2024-01
Anita Puji Utami, M. Lilik E, E. Suhardono
Indonesia is a maritime and archipelagic country that requires a fleet of ships to support the logistics supply chain throughout Indonesia. The need for the independence of the National Shipping Industry, namely Shipyards, must be developed and maximised so that it can support the reliability of the national shipping fleet. For this reason, Government policies must support the existence and development of the Shipping Industry. PT Adiluhung Saranasegara Indonesia is one of the national shipping industries in East Java which has partnerships with several SMEs (small and medium industries) in the production and operational processes. Researchers conducted research on the Implementation of Government Regulation of the Republic of Indonesia No. 29 of 2018 concerning Industrial Empowerment, especially in the Shipping Industry in the Scope of Institutional Strengthening and Empowerment of SMEs. This type of research is descriptive research with a qualitative approach which is analysed based on Van Meter and Van Horn’s theory, namely aspects of standards, goals and activities, resource policies, institutional characteristics, communication, performance, economic conditions, social, cultural, political and attitudes of implementers. As well as Milles, Hubermann and Saldana (2014) theoretical guidelines in data processing. From the results of the research, there are inhibiting and supporting factors for the implementation of this regulation. The inhibiting factor is that there is still no standard in the implementation of this regulation and the supporting factor is that the government has maritime stakeholders to support the implementation of the regulation. And the government is still not optimal in implementing this regulation. The new thing that the author found in the research is that PT Adiluhung Saranasegara Indonesia has implemented institutional strengthening which should be the obligation of the Government. Based on SWOT analysis (Strengths, Weakness, Opportunities, Threats) and the results of the Cartesius Strategy Diagram (SO-Strengths Opportunities), the strategies that can be applied are collaboration between shipping industry stakeholders to strengthen SMI institutions, increase Domestic Content Levels (TKDN), Technical Policies to support the implementation of these regulations, and maximise Technical Implementation Units (UPT) related to the National Shipping Industry SMI.
印度尼西亚是一个海洋和群岛国家,需要一支船队来支持整个印度尼西亚的物流供应链。国家航运业(即造船厂)必须独立发展并最大限度地发挥其作用,以便为国家船队的可靠性提供支持。因此,政府政策必须支持航运业的存在和发展。PT Adiluhung Saranasegara Indonesia 是东爪哇的国家航运业之一,在生产和运营过程中与多家中小企业(中小型企业)建立了合作关系。研究人员对印度尼西亚共和国 2018 年第 29 号政府条例的实施情况进行了研究,该条例涉及工业赋权,尤其是在航运业的中小型企业体制强化和赋权范围内。这类研究是描述性研究,采用定性方法,根据范米特和范霍恩的理论进行分析,即标准、目标和活动、资源政策、机构特点、沟通、绩效、经济条件、社会、文化、政治和执行者的态度等方面。以及 Milles、Hubermann 和 Saldana(2014 年)在数据处理方面的理论指导。从研究结果来看,该条例的实施存在抑制因素和支持因素。抑制因素是该法规的实施还没有标准,支持因素是政府有海上利益相关者来支持该法规的实施。而政府在实施这一法规方面仍未达到最佳状态。作者在研究中发现的新问题是,PT Adiluhung Saranasegara Indonesia 已经实施了机构强化,这应该是政府的义务。根据 SWOT 分析(优势、劣势、机会、威胁)和 Cartesius 战略图(SO-优势-机会)的结果,可以采用的战略包括航运业利益相关者之间合作加强 SMI 机构、提高国内含量水平(TKDN)、支持这些法规实施的技术政策,以及最大限度地扩大与国家航运业 SMI 相关的技术实施单位(UPT)。
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引用次数: 0
A Relationship of Traffic Congestion and Class Attendance Motivation among College Students in Davao City, Philippines 交通拥堵与菲律宾达沃市大学生上课积极性的关系
Pub Date : 2024-03-16 DOI: 10.55677/ijssers/v04i3y2024-07
Louie Resti S. Rellon, Alanni B. Asur, Jasmin L. Figura, Leanie Pilongo
Traffic congestion has been observed to be one of the biggest and most prevalent problems on the society. With the policies’ implementation of face-to-face classes to the schools, numbers of college students frequently travel and mainly experience traffic congestion. Thus, transportation is one of many potential obstacles that students may experience when attempting to attend class particularly, students in Davao City as they are exposed to traffic and their classes need face-to-face interaction as a requirement to the institution. The study focuses on the significant relationship between traffic congestion and class attendance motivation. This study utilized a descriptive-correlational approach to research where it was used to describe the levels of traffic congestion and the levels of class attendance motivation, as well as to assess if there is a correlation between these variables. The 378 gathered results from one of the higher educational institutions in Davao City serves as respondents has indicated that the traffic congestion is highly observed, and class attendance motivation is manifested in high level. Furthermore, it was found in the study that motivation to attend class and traffic congestion are significantly and positively correlated. Hence, the study concluded that there is substantial proof that the motivation of students to attend class is significantly impacted by traffic congestion. The researcher recommend that future researchers widen the scope of the research and use this as a foundation and source of perspective leading as they explore possibilities for enhancing the study and to provide solution to alleviate this concern through implementation of various public and transportation regulations.
据观察,交通拥堵是社会上最大、最普遍的问题之一。随着学校面授课程政策的实施,许多大学生频繁出行,主要经历了交通拥堵。因此,交通是学生在试图上课时可能遇到的许多潜在障碍之一,特别是达沃市的学生,因为他们要面对交通,而他们的课程需要面对面的互动,这是学校的要求。本研究的重点是交通拥堵与上课积极性之间的重要关系。本研究采用了描述性-相关性研究方法,用来描述交通拥堵程度和上课积极性水平,并评估这些变量之间是否存在相关性。从达沃市一所高等教育机构收集到的 378 份受访结果表明,交通拥堵程度很高,而上课积极性也很高。此外,研究还发现,上课积极性与交通拥堵呈显著正相关。因此,研究得出结论:有大量证据表明,学生上课的积极性受到交通拥堵的严重影响。研究人员建议,未来的研究人员应扩大研究范围,并以此为基础和视角来源,探索加强研究的可能性,并通过实施各种公共和交通法规,为缓解这一问题提供解决方案。
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引用次数: 0
Senior High School Track and Course Preference of the Students 高中课程和学生的课程偏好
Pub Date : 2024-03-15 DOI: 10.55677/ijssers/v04i3y2024-06
Ester T. Gonzales, Gerry S. Digo
The main objective of the study was to determine the relationship between the senior high school tracks and the course preferences of college students. The descriptive-correlational design was employed using purposive and non-probability quota sampling in choosing the respondents for the study. It can be concluded that most respondents were enrolled in the academic track and preferred education and training courses in college. Additionally, the majority of respondents concur that personality has a greater impact than environmental factors in terms of choosing their tracks and course preferences. However, they disagreed in terms of opportunity and educational factors. Both environmental and personality factors influenced the respondents in the fields of architecture, business management and administration, education and training, finance, government and administration, hospitality and tourism, information technology, marketing sales and services, science, technology engineering, and mathematics. These factors play a significant role in shaping attitudes and beliefs towards their chosen fields. However, only environmental factors affect the respondents in the fields of arts, audio-visual technology and communication, human services, law, public safety, and corrections. Environmental, opportunity, and personality factors play a crucial role in determining the extent of agreement among the respondents in health, sciences, manufacturing (mechanical and industrial), transportation, distribution, and logistics. It is also shown that there is a significant relationship between the students’ chosen track and course preference. This implies that the correct selection of high school tracks may guide them to fit their skills and interests to course selection in college.
本研究的主要目的是确定高中课程与大学生课程偏好之间的关系。在选择研究对象时,采用了描述性-相关性设计,使用了目的性和非概率配额抽样。可以得出的结论是,大多数受访者都就读于学术专业,并偏好大学的教育和培训课程。此外,大多数受访者都认为,在选择学习方向和课程偏好方面,个性比环境因素的影响更大。但是,在机会和教育因素方面,他们的意见却不一致。在建筑、企业管理与行政、教育与培训、金融、政府与行政、酒店与旅游、信息技术、市场销售与服务、科学、技术工程和数学领域,环境因素和个性因素都对受访者产生了影响。这些因素在形成对所选领域的态度和信念方面起着重要作用。然而,只有环境因素对艺术、视听技术与传播、人类服务、法律、公共安全和惩教领域的受访者有影响。环境、机会和个性因素在决定卫生、科学、制造(机械和工业)、运输、分销和物流领域受访者的一致程度方面起着至关重要的作用。研究还表明,学生所选专业与课程偏好之间存在显著关系。这意味着,正确选择高中学习方向可以指导他们根据自己的技能和兴趣选择大学课程。
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引用次数: 0
Correlational Study on the Performance of School Heads and their Instructional Leadership Practices 校长绩效与教学领导实践的相关研究
Pub Date : 2024-03-14 DOI: 10.55677/ijssers/v04i3y2024-05
Jocelyn C. Montales, Gerry S. Digo
Purpose: School leaders are now required to not only administer the school but also to improve teacher effectiveness and student success due to continuing education system reforms. The purpose of this research is to elucidate the correlation between the performance of school heads and instructional leadership. Methodology: The study employed a descriptive-correlational research method using a questionnaire checklist for data collection. The research sample comprises 53 school principals from the four districts in the municipality of Donsol, Sorsogon, Philippines. Validated researcher-made questionnaires were distributed to collect data for this investigation. Findings: The results show that most school administrators conducted up to three LAC sessions, developed up to four instructional supervision plans, observed a maximum of 10 instructors, and created between one and three quality-assured learning assessment methods. The school, under their supervision, received a maximum of two stars in the WINS program. Most of the students who took the PHIL-IRI exam scored 20 points or below. The school conducted three to four earthquake drills, has a maximum of 10 classrooms, provides a student handbook, and conducted at most one orientation before the start of the school year. School principals demonstrate excellence in their instructional leadership practices across the eight strands of PPSSH-Domain 3. However, most of the calculated chi-square values for the correlations between their performance and practices were below the crucial value when assessed at a significance threshold of.05. Conclusion: School principals showed impressive results in their performance and displayed exemplary practices in instructional leadership across the eight strands of Domain 3. However, most of their performances were not significantly correlated with their practices in instructional leadership.
目的:由于教育体制的不断改革,现在要求学校领导不仅要管理学校,还要提高教师的工作效率和学生的学习成绩。本研究旨在阐明校长的绩效与教学领导力之间的相关性。研究方法:本研究采用了描述性相关研究方法,使用问卷调查表进行数据收集。研究样本包括菲律宾索索贡省唐索尔市四个区的 53 名校长。为收集调查数据,发放了经研究人员验证的调查问卷。调查结果:结果表明,大多数学校的管理者都开展了多达三次的 LAC 课程,制定了多达四次的教学督导计划,观察了最多 10 名教师,并创建了一至三种有质量保证的学习评估方法。在他们的监督下,学校在 WINS 项目中最多获得两颗星。大多数参加 PHIL-IRI 考试的学生得分都在 20 分或以下。学校进行了三至四次地震演习,最多有 10 间教室,提供了学生手册,并在开学前最多进行了一次新生 介绍。然而,在显著性临界值为 0.05 的情况下,他们的绩效与实践之间的相关性的计算值大多低于临界值。结论在领域 3 的八个方面,校长们在教学领导力方面的表现和实践都给人留下了深刻印象。
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引用次数: 0
Strategy for Increasing the Creative Performance of Civil Servants in Public Services: Effectiveness of Education and Training through Teamwork 提高公共服务部门公务员创造性绩效的战略:通过团队合作提高教育和培训的成效
Pub Date : 2024-03-13 DOI: 10.55677/ijssers/v04i3y2024-04
Hendra Gunawan, Abdul Hadis, Besse Qur’ani
This research investigates the influence of education and training as well as teamwork on the creative performance of civil servants in Indonesia, with a focus on understanding that education and training simultaneously contribute to increasing innovation in public services. The findings show that education and training play a significant role in improving creative performance directly as well as indirectly through increased teamwork. This research brings a new perspective to the literature on human resource management and public sector innovation by emphasizing the synergistic role of individual skill development and team dynamics in creating a work environment conducive to creativity. Based on the findings, it is recommended to develop integrated education and training programs, increase focus on teamwork, evaluate the impact of education and training on teamwork, and facilitate a work environment that supports collaboration. This initiative is expected to optimize the innovative potential of civil servants in providing creative solutions to public service challenges.
本研究调查了教育和培训以及团队合作对印度尼西亚公务员创造性绩效的影响,重点是了解教育和培训同时有助于提高公共服务的创新性。研究结果表明,教育和培训在直接提高创新绩效方面发挥着重要作用,同时也通过加强团队合作间接提高创新绩效。这项研究为人力资源管理和公共部门创新方面的文献带来了新的视角,强调了个人技能发展和团队活力在创造有利于创造力的工作环境方面的协同作用。根据研究结果,建议制定综合教育和培训计划,加强对团队合作的关注,评估教育和培训对团队合作的影响,并营造一个支持协作的工作环境。这一举措有望优化公务员的创新潜力,为应对公共服务方面的挑战提供创造性的解决方案。
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引用次数: 0
Influence of School Bullying on Mental Health of Students in Delta Central Senatorial Districts in Delta State 校园欺凌对三角洲州三角洲中央参议院选区学生心理健康的影响
Pub Date : 2024-03-13 DOI: 10.55677/ijssers/v04i3y2024-03
EKEDAMA, Kate Ph.D., EBOH, Ejiroghene Catherine Ph.D.
The study examined influence of school bullying on mental health of students in Delta central senatorial districts in Delta State. Descriptive research design was adopted for the study and a sample size of 375 students were involved in the study. A questionnaire titled “School Bullying on Mental Health Rating Scale (SBMHRS)” which contains physical Bullying Rating Scale (BRS), Verbal Bullying Rating Scale (VBRS) and Relational Bullying Rating Scale (RBRS). Cronbach Alpha was used to obtain the internal consistency of the instrument. Reliability indices of 0.71 for physical bullying, 0.94 for verbal bullying, and 0.67 for relational bullying were obtained. The data obtained were analyzed with mean and standard deviation to answer the research questions and one way sample t-test was used to analyse the hypotheses. Based on the findings, it was concluded that physical bullying, verbal bullying and relational bullying influences the mental health of secondary school students. On the basis of the findings and conclusion of the study, it was recommended that the Post Primary Education Board in collaboration with the Ministry of Education should organize seminar for the students on various forms of bullying and their implications; Teachers should look keenly into the students behavior to identify bullies and victims of bullying; The principal together with the teachers can educate the students on disciplinary; measures to be taken if found wanting to discourage them from indulging in the act; Parents are advised not to use violence in the presence of their children when settling dispute.
本研究探讨了校园欺凌对三角洲州三角洲中央参议院地区学生心理健康的影响。研究采用了描述性研究设计,样本量为 375 名学生。调查问卷名为 "校园欺凌对心理健康影响分级量表(SBMHRS)",其中包括身体欺凌分级量表(BRS)、语言欺凌分级量表(VBRS)和关系欺凌分级量表(RBRS)。该工具采用 Cronbach Alpha 方法获得内部一致性。结果显示,身体欺凌的信度指数为 0.71,言语欺凌的信度指数为 0.94,关系欺凌的信度指数为 0.67。对所获得的数据进行了平均值和标准差分析,以回答研究问题,并使用单向抽样 t 检验分析假设。根据研究结果,得出了身体欺凌、言语欺凌和关系欺凌会影响中学生心理健康的结论。根据研究结果和结论,建议小学后教育委员会与教育部合作,为学生举办关于各种形式的欺凌及其影响的研讨会;教师应仔细观察学生的行为,找出欺凌者和欺凌的受害者;校长和教师可以对学生进行纪律教育;如果发现学生有这种行为,应采取措施阻止他们沉溺于这种行为;建议家长在解决争端时,不要当着孩子的面使用暴力。
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引用次数: 0
The Influence of Brand Value and Perceived Quality on Purchasing Decisions for Facial Care Products Using E-WOM as Intervening Variable in Barru Regency 在巴鲁行政区以网络口碑为干预变量研究品牌价值和感知质量对面部护理产品购买决策的影响
Pub Date : 2024-03-11 DOI: 10.55677/ijssers/v04i3y2024-02
Mashur Razak, Rukman Pala, Andi Tenripada, Muhammad Rustam, Ahmad Firman, Syarifuddin Syarifuddin
This research aims to determine and analyze the influence of brand value and perceived quality on purchasing decisions for facial care products with Electronic Word of Mouth (E-WOM) as intervening variable in Barru Regency. This research approach uses survey research which takes samples from a population and uses a questionnaire as a data collection instrument. The research sample was users of facial care products at beauty clinics with 100 respondents in Barru Regency. The findings show that: (1) Brand value does not have positive effect and significant on purchasing decisions for facial care products in Barru Regency. (2) Perceived quality has positive effect and significant on purchasing decisions for facial care products in Barru Regency. (3) E-WOM has positive effect and significant on purchasing decisions for facial care products in Barru Regency. (4) Brand value has positive effect and significant on E-WOM facial care products in Barru Regency. (5) Perceived quality has positive effect and significant on E-WOM of facial care products in Barru Regency. (6) Brand value does not have positive effect and significant through E-WOM on purchasing decisions for care products in Barru Regency. (7) Perceived quality has positive effect and significant through E-WOM on purchasing decisions for facial care products in Barru Regency.
本研究旨在确定和分析在巴鲁地区,以电子口碑(E-WOM)为干预变量,品牌价值和感知质量对面部护理产品购买决策的影响。本研究采用调查研究法,从人群中抽取样本,并使用问卷作为数据收集工具。研究样本是巴鲁行政区美容诊所面部护理产品的使用者,共有 100 名受访者。研究结果表明(1)品牌价值对巴鲁行政区面部护理产品的购买决策没有积极影响,也不显著。(2)感知质量对巴鲁行政区面部护理产品的购买决策有积极影响,且影响显著。(3) 电子口碑(E-WOM)对巴鲁行政区面部护理产品购买决策有积极影响且意义重大。(4) 品牌价值对巴鲁行政区面部护理产品的网络口碑有积极影响且显著。(5) 感知质量对巴鲁行政区面部护理产品的网络口碑有积极影响,且影响显著。(6) 品牌价值对巴鲁行政区护理产品购买决策的网络口碑没有积极影响且不显著。(7) 质量感知对巴鲁行政区面部护理产品的购买决策有积极影响,且对网络口碑有显著影响。
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引用次数: 0
Legal Protection for Consumers who Experience Motorcycles in Secure Parking by PT. Securindo Packtama Indonesia (Study of Supreme Court Decision Number 2078/K/PDT/2009) 消费者遭遇 PT.印度尼西亚 Securindo Packtama 公司(对最高法院第 2078/K/PDT/2009 号判决的研究)
Pub Date : 2024-03-04 DOI: 10.55677/ijssers/v04i3y2024-01
Muhammad Nur Fahmi, Edi Wahjuni, Yusuf Adiwibowo
This research aims to find out the legal protection for consumers due to the loss of motorcycles in secure parking and to find out the legal considerations of judges in deciding Supreme Court Case Number 2078/K/Pdt/2009. The research method used by the author is normative juridical research conducted using a statutory approach and a conceptual approach. The results showed that consumer legal protection is provided through Article 18 of Law Number 8 of 1999 concerning Consumer Protection which provides a prohibition on making standard clauses for business actors. Regarding the legal considerations of the judges in deciding Supreme Court Case No. 2078/K/Pdt/2009, it is an appropriate decision because the concept of parking is included in the agreement of entrusting goods and in accordance with Article 1469 of the Civil Code, business actors are obliged to provide compensation to consumers. There are two legal protections for consumers, namely internal and external legal protection. In addition, the existence of DKI Jakarta Regional Regulation Number 5 of 2012 concerning Parking has brought significant changes to the parking system in the DKI Jakarta area.
本研究旨在找出消费者因摩托车在安全停车场丢失而受到的法律保护,并找出法官在裁决最高法院第 2078/K/Pdt/2009 号案件时的法律考虑因素。作者使用的研究方法是规范法学研究,采用了法定方法和概念方法。研究结果表明,1999 年第 8 号法律《消费者保护法》第 18 条规定了对消费者的法律保护,禁止企业行为者制定标准条款。关于法官在裁定最高法院第 2078/K/Pdt/2009 号案件时的法律考量,这是一个适当的裁定,因为停车的概念包含在货物委托协议中,而且根据《民法典》第 1469 条,企业行为人有义务向消费者提供赔偿。对消费者有两种法律保护,即内部法律保护和外部法律保护。此外,《雅加达地区停车条例》(2012 年第 5 号)的颁布为雅加达地区的停车系统带来 了重大变化。
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引用次数: 0
The Effectiveness of the E-Filing Programme in Order to Improve Compliance with the Reporting of Annual Income Tax Returns (SPT) for Individuals at The Surabaya Wonocolo Pratama tax Service Office 电子申报计划在提高泗水 Wonocolo Pratama 税务局个人年度所得税(SPT)申报合规性方面的效果
Pub Date : 2024-02-20 DOI: 10.55677/ijssers/v04i2y2024-05
Bramantyo Adi Nugroho, Sri Umiyati, Wildan Taufik Raharja
In an effort to maximise taxpayer compliance, the Directorate General of Taxes is transforming and reforming the tax system, one of which is the e-filing program for individual taxpayer reporting. Electronic reporting in the e-filing system is also carried out by taxpayers registered at KPP Pratama Surabaya Wonocolo. This study aims to analyse the effectiveness of the E-filing Program in order to increase compliance with the reporting of Annual Individual Income Tax Return with a discussion regarding the fulfilment of effectiveness measurement indicators based on the effectiveness theory proposed by Budiani (2007). This research method is descriptive research with a qualitative approach, and data collection is done by interview, observation, and documentation techniques. The results obtained were then collected, reduced, presented, and conclusions were drawn. The results of this study indicate that the effectiveness of the e-filing programme at KPP Pratama Surabaya Wonocolo has generally met the criteria for measuring effectiveness according to Budiani, but there are still things that have not been optimally done. Apart from that, there are several supporting and inhibiting factors in the implementation of the e-filing programme at KPP Pratama Surabaya Wonocolo.
为了最大限度地提高纳税人的遵从度,税务总局正在对税务系统进行转型和改革,其中之一就是针对个人纳税人的电子申报计划。在 KPP Pratama Surabaya Wonocolo 注册的纳税人也可以通过电子申报系统进行电子申报。本研究旨在分析电子申报计划的有效性,以提高个人所得税年度申报的合规性,并根据 Budiani(2007 年)提出的有效性理论,讨论有效性衡量指标的实现情况。研究方法是描述性研究,采用定性方法,通过访谈、观察和记录技术收集数据。然后对获得的结果进行收集、缩减、展示并得出结论。本研究的结果表明,泗水元祖古城 KPP Pratama 的电子存档计划的有效性总体上达到了布迪亚尼(Budiani)所提出的衡量有效性的标准,但仍有一些地方做得不够理想。除此以外,在 KPP Pratama Surabaya Wonocolo 实施电子存档计划的过程中还存在一些支持和抑制因素。
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INTERNATIONAL JOURNAL OF SOCIAL SCIENCE AND EDUCATION RESEARCH STUDIES
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