ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO
This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.
PENGARUH PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN DALAM MEMENUHI KEWAJIBAN PERPAJAKANNYA PADA KPP PRATAMA MANADO
Penelitian ini bertujuan untuk menganalisis pengaruh pemeriksaan pajak terhadap tingkat kepatuhan Wajib Pajak badan dalam memenuhi kewajiban perpajakannya pada Kantor Pelayanan Pajak (KPP) Pratama Manado. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif untuk mengetahui gambaran pengaruh pemeriksaan pajak terhadap tingkat kepatuhan Wajib Pajak badan dalam memenuhi kewajiban perpajakannya pada KPP Pratama Manado. Berdasarkan hasil penghitungan nilai rata-rata dari responden pemeriksa pajak pada KPP Pratama Manado, untuk kriteria pemeriksaan pajak termasuk dalam kriteria sangat memadai, sedangkan untuk kriteria kepatuhanWajib Pajak badan termasuk dalam kriteria patuh. Dari hasil penelitian diketahui bahwa pemeriksaan pajak berpengaruh terhadap tingkat kepatuhan Wajib Pajak badan  pada Kantor Pelayanan Pajak Pratama Manado. Dan berdasarkan uji koefisien determinasi menunjukkan bahwa tingkat kepatuhan Wajib Pajak badan pada Kantor  Pelayanan Pajak Pratama Manado sebagian besar dipengaruhi oleh pemeriksaan pajak sebesar dan lainnya dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini seperti sistem administrasi perpajakan, pelayanan, penegakan hukum perpajakan, dan tarif pajak. Penulis menyarankan agar KPP Pratama Manado meningkatkan kinerja pelaksanaan pajak untuk lebih maksimal sehingga dapat meningkatkan kepatuhan Wajib Pajak badan dalam memenuhi keajiban perpajakannya. Kata kunci : pemeriksaan pajak, kepatuhan wajib pajak
Climatology of the cusp-related thermospheric mass density anomaly, as derived from CHAMP observations
We report on the thermospheric mass density anomaly in the vicinity of the ionospheric cusp. A systematic survey of the anomalies is presented, based on a statistical analysis of 4 years of data (2002–2005) obtained by the accelerometer onboard CHAMP. The anomalies are detected during all years and seasons in both hemispheres but with stronger signatures in the Northern Hemisphere. For the same geophysical conditions, solar flux and geomagnetic activity the anomalies in the north are larger by a factor of about 1.35. Over the course of the survey period the amplitude decreases by more than a factor of 5 while the level of solar flux reduces by a factor of 2. The anomaly strength also depends on the solar wind input. The merging electric field, E merg , is generally enhanced for about an hour before the anomaly detection. There is a quadratic response of the anomaly amplitude to E merg . For geophysical conditions of P10.7 E merg E merg , where the weight of E merg , in mV/m, is by about 50 times higher than that of the solar flux level. The solar zenith angle and the influence of particle precipitation are found to play a minor role as a controlling parameter of seasonal variation. The well-known annual variation of the thermospheric density with a minimum around June also influences the formation of the cusp anomalies. This leads to a clear hemispheric asymmetry with very weak anomalies in the south during June solstice, which is supposed to be a combined effect of the minimum in annual variation and the seasonal decrease of solar insolation in this region.