STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

Analysis of empathetic tendencies and conflict management strategies of teachers working abroad

In this research, empathetic tendencies and conflict management strategies of teachers that were appointed by the Ministerial Common Culture Commission to work in the Northern Cyprus Turkish Republic (TRNC) while still working in schools governed by the Republic of Turkey Ministry of National Education within the scope of overseas assignments were investigated according to various different variables. The universe of this research consists of 189 teachers working in different levels and types of schools in the TRNC. In the study, no sample selection was made, but rather it was aimed to reach the entire universe. This research is a descriptive quantitative study that has been studied with the relational scanning model. “Empathetic Tendency Scale” and “Conflict Management Strategies Scale” were used as data collection tools in the study. The research data were analyzed with SPSS Statistics 24 program, t test; One Way Analysis of Variance, Tukey HSD and Pearson Correlation were applied. In the analysis of the data, the significance level was determined as .05. As a result of the research, it was determined that there is a significant difference in favor of women in terms of the gender variable in the empathetic tendency levels of the teachers working abroad. It was found that there is a significant difference in favor of teachers aged 41 and over in the compliance strategy among the conflict management strategies used by teachers. In addition, it was found that the teachers who participated in the research used the strategy of integration the most and the avoidance strategy the least; it was found that there was a significant relationship between teachers' empathetic tendencies and strategies of integration, compromise, compliance, and domination.

Evaluation of Positive End-Expiratory Pressure Strategies in Patients With Coronavirus Disease 2019–Induced Acute Respiratory Distress Syndrome

Background: Different positive end-expiratory pressure (PEEP) strategies are available for subjects with coronavirus disease 2019 (COVID-19)–induced acute respiratory distress syndrome (ARDS) requiring invasive mechanical ventilation. We aimed to evaluate three conventional PEEP strategies on their effects on respiratory mechanics, gas exchanges, and hemodynamics.Methods: This is a prospective, physiologic, multicenter study conducted in China. We recruited 20 intubated subjects with ARDS and confirmed COVID-19. We first set PEEP by the ARDSnet low PEEP–fraction of inspired oxygen (FIO2) table. After a recruitment maneuver, PEEP was set at 15, 10, and 5 cm H2O for 10 min, respectively. Among these three PEEP levels, best-compliance PEEP was the one providing the highest respiratory system compliance; best-oxygenation PEEP was the one providing the highest PaO2 (partial pressure of arterial oxygen)/FIO2.Results: At each PEEP level, we assessed respiratory mechanics, arterial blood gas, and hemodynamics. Among three PEEP levels, plateau pressure, driving pressure, mechanical power, and blood pressure improved with lower PEEP. The ARDSnet low PEEP–FIO2 table and the best-oxygenation strategies provided higher PEEP than the best-compliance strategy (11 ± 6 cm H2O vs. 11 ± 3 cm H2O vs. 6 ± 2 cm H2O, p = 0.001), leading to higher plateau pressure, driving pressure, and mechanical power. The three PEEP strategies were not significantly different in gas exchange. The subgroup analysis showed that three PEEP strategies generated different effects in subjects with moderate or severe ARDS (n = 12) but not in subjects with mild ARDS (n = 8).Conclusions: In our cohort with COVID-19–induced ARDS, the ARDSnet low PEEP/FIO2 table and the best-oxygenation strategies led to higher PEEP and potentially higher risk of ventilator-induced lung injury than the best-compliance strategy.Clinical Trial Registration:www.ClinicalTrials.gov, identifier: NCT04359251.

The Purse Seine Fleet Compliance strategy to Fishing Regulations at Nizam Zachman Fishing Port, Jakarta

Importer countries of Indonesian fishery products, such as European Union countries (EU) and the United States (USA), are very concerned about the treacebility of fishery products, which lead to some rejection of fishery products obtained from illegal, unreported and unregulated activities (IUU Fishing) in NZFPJ. Approximately 231 vessels, 121 of it are purseiners, conducted fishing operations outside permitted fishing areas and at least 42 vessels were moored outside their assigned fishing ports. Considering the number of violations, this study is aiming at formulating strategies to improve compliance level of fishing vessels. Data from the case study were analyzed using Strengths Opportunities Weaknesses Threats (SWOT) method and Quantitative Strategic Planning Management (QSPM). The results showed that strategies to improve the compliance of purseiners to fishing regulations in NZFPJ are by developing an integrated fishing vessel monitoring system with relevant agencies conducting law enforcement in the field of marine and fishery. In addition, reward and punishment scheme along with education for fishermen and businessmen are required to improve awareness. Lastly, there is need to provide facilities and training to support the monitoring activities. Keywords: IUU fishing, NZFPJ, inspection.

Cost-Benefit Evaluation on Promising Strategies in Compliance with Low Sulfur Policy of IMO

According to the amendment of the “International Convention for the Marine Prevention of Pollution from Ships” (MARPOL), Annex VI stating that the sulfur content in marine fuel oil cannot exceed 0.5 wt. % came into effect in 2020. This study uses cost-benefit analysis method to evaluate the feasibility and implementation benefits of those strategies. A container ship serving on the ship route is selected as a representative. It is found that the very low-sulfur fuel oil (VLSFO) strategy has a higher total incremental cost than the scrubber strategy in the first 4.14 years, but then, the trend is reversed. After this container ship is equipped with a scrubber, the pollutant emission reduction is 5% higher than the condition of VLSFO only in the first year. The SOx and PM emission reduction rates of VLSFO strategy are higher than that of the scrubber strategy by 9% and 25%, respectively, within five years. In addition, during 3.3 years after the scrubber is installed, the cost-benefit ratio is higher than that of the VLSFO strategy. Hence, the scrubber for the ocean route container ships is merely a short-term compliance strategy within 3.3 years. In contrast, the low sulfur fuel oil strategy that less pollutant is emitted is a compliance strategy for periods longer than 3.3 years.

A Comparative Study on SECA Compliance Options for Maritime Fuel Producers

In January 2015, the Sulphur Emission Control Areas (SECA) regulations changed so that ships that ply the Baltic Sea and the North Sea can no longer use bunker fuel that exceeds 0.1 per cent v/v of sulphur. Many changes have been seen in the maritime sector, especially in the Baltic Sea region (BSR). From studies, the impact is still somewhat negative for some maritime stakeholders, such as small-scale fuel producing companies who must produce fuel that complies with the SECA requirements. The impact analysis of their compliance options shows that hydrodesulphurisation (HDS) option is the most viable option with a commensurable investment return rate, but it is highly risky and expensive considering the incessant plummeting of fuel price and the financial status of such companies. However, even though the situation looks bleak for the small-scale maritime fuel producers, a deeper probe revealed a chance for exceptional opportunities for growth and profit through a change of business model to the maritime energy-contracting model (MEC). The study zooms in on a case study of a fuel producing company and empirically compares the operating costs of the MEC model (as a decentralised option) and the HDS process (as a centralised option) to determine which option will be most economically worthwhile if adopted as a SECA compliance strategy to ensure a rounded and robust choice-making process for maritime stakeholders in such situations.