This research is aimed to know why the tax knowledge gives negative effect to the level of tax compliance. The behavior of tax compliance may be seen by observing the understanding of the tax payers about the tax information which is manifested in the increase of tax payer compliances. The data collection is done by distributing questionnaire and the number of sample is 125 respondents. The result shows that the tax knowledge gives negative effect on the level of tax payer compliances. The significant level of the tax knowledge on the tax compliance is 0,927 dan β -0,010.

The labor service provider sector has a role in efforts to support services to customers. But on the other hand, when customers want to build or renovate a house; it is difficult to find building materials and service providers in one system. Service providers will provide expertise in building and renovating homes based on customer demand. Based on this problem, researchers built a Project Service Information System that aims to facilitate customers, service providers, and suppliers in a system called eMarket place Si Jas Pro. Expected to be able to help and open business opportunities for small building material entrepreneurs and building service providers, make it easier for customers to buy material needs and find service providers, customers know the prices and material services so they can estimate their desired needs, customers can consult with building consultants, provide work sketches and provide comments on service provider work to improve customer service.

This study aims to determine the effect of the internal control system, information asymmetry, and environmental uncertainty on the budgetary slack at Manufacturing companies in the Cikarang Region, Bekasi. This research data collection technique used a questionnaire and was processed using the Partial Least Square (PLS) program. The results of this study indicate that the internal control system has a negative effect, while the information asymmetry and environmental uncertainty have a positive and significant effect.

This study was conducted with the aim to determine the effects of local government size, income per capita, local government wealth and audit opinion on the quality of internet financial reporting disclosures in local governments in accordance with Minister of Home Affairs Instruction No. 188.52/1797/SJ. The population in this study was all the official websites of the provincial governments in Indonesia, which covered 34 provinces. The samples in this study were all the official websites of the provincial governments in Indonesia with the observation years of 2015-2017, so the total amount of data in this study was 102 data (34 x 3 years). The samples in this study were selected using the survey data method on the official websites of the Provincial Governments in Indonesia. The results showed that the size of the local government had a significant effect on the quality of internet financial reporting disclosures in local governments, while income per capita, local wealth and audit opinion did not affect the quality of internet financial reporting disclosures in local governments.

Money laundering is a phenomenon which undermines the country's economy and political stability. This phenomenon is a national and international concern. Put simply, this practice is the conversion of black money into white money. If done successfully, it will allow the perpetrators to maintain control of their results and ultimately provide legal protection for the sources of income of the perpetrators. Money laundering is playing a crime money to facilitate the ambitions of smugglers and terrorists. This research uses quantitative methods with descriptive analysis and primary data. The results of this study are that PT Asuransi Jiwa X already has and implements policies and procedures, Supervision conducted by the Board of Directors has been very effective and the company has a special work unit, has monitored and updated customers, reporting STR, has a list of terrorists and all employees new and existing ones have attended AML and CTF training and have been carried out by requesting information and supporting documents for prospective customers.

Social media are interactive communication platform usually used for community-based inputs, content sharing, interaction and collaboration among people. Prominent social media platforms are, facebook, twitter, google+, wikipedia, LinkedIn etc. These social media channels serve as source of information and influence in decision-making process. Travel experience, photos, videos and other contents shared on social media may influence other prospective tourists in their destination selection decision. This study intended to discover the impact of social media on tourists' decision making. Data have been collected from 167 respondents using judgmental sampling technique. Collected data were analyzed using principle component analysis where 15 variables were reduced to two factors (social media information about destination and social media word-of-mouth). Further, the extent of influence of obtained factors on tourists' destination selection decision was identified using regression analysis and stated that these two factors explains 52.2% of the variance in data.

Our study focuses on Congolese taxation in the face of the challenges of decentralization: the case of the province of Ituri from 2016 to 2018. We analyze the feasibility of the law regarding withholding tax by decentralized territorial entities. Thus, this study focuses on the following questions: is the withholding of revenue by the decentralized territorial entities carried out according to the spirit of the law in the matter for their development? If not, what are the consequences and possible solutions for the province of Ituri? The constant is such that withholding suffers from a systematic violation in the province of Ituri. The consequences are enormous and, moreover, too visible. This province is in an economic dependence on the central power, which consequently hinders its development. The solution to consider is compliance with article 175 of the constitution of the Democratic Republic of Congo which states that: "The share of national revenue allocated to the provinces is established at 40%. It is withheld at source. To verify, apprehend and guide this study, the documentary technique is probably for us more practical, explicit and appropriate in the realization of our modest work.

Background: In the recent years, yoga was found to causes a betterment and improvement in the health of human being without ailments. The meditation play a major role in society by improving the significant changes in bodily activities such as maintain the stress level, alertness, homeostasis, anxiety, vascular system, memory power etc. The improvement of meditation in the reac¬tion time is important, especially in auditory reaction time (ART). Therefore, a need techniques or courses can improve the reaction time. Hence, this study intended to show its utility as a short course for improving the auditory reaction time. Aim & Objectives: To find out effect of meditation on auditory reaction time in medical students by recording auditory reaction time before & after meditation for six months. Methods: The study was conducted on total 100 first MBBS students (boys & girls) of D.Y. Patil Medical College, Kolhapur. Students in the age group of 18-25 years were included by simple random sampling technique. The Auditory reaction time was assessed before and after the yoga ses¬sions. Results: There was a reduction in the alert response of auditory reaction time for both the ears. The decrease was statistical¬ly significant (P<0.0001). Conclusion: It can be concluded that, a short course of meditation has a beneficial effect on the auditory reaction time. The regular practice of Meditation can be used as a tool to improve the health and well-being of an individual and enhances the reaction time.

This research uses a quantitative method with descriptive analysis that focuses on the study of construction projects from the phenomenological side by using the thoughts of prominent figures including sevilary demirkesen, Beliz Ozorhon,and Eroshkin. By using qualitative collection methods by interviewing informants to get a conclusion. The results of exploration show that many factors influence the success of the construction. One of them is project management. The role and function of operational management can be used as a benchmark for the level of effectiveness and efficiency in terms of using the project budget. The achievement of the level of success of the implementation of construction operational management functions must be accompanied by the application of the company's internal control system (SPI) in an optimal manner, to avoid construction failure. Where the success and failure of the basic aspects above will have an impact on the quality of the company's financial statement

Small and Medium Scale Enterprises play an important role in the Economic Development of both developed and developing nations. Nigeria is no exception with SMEs providing about 85% of employment in manufacturing sector, believed to contribute to about 70% to GDP and account for about 92% of businesses in Nigeria. However, the SMEs are confronted with challenges of credit accessibility for their expansion and growth. The above constraints gave rise to the researchers to examine impact of bank loan on the profitability of SMEs in Bauchi state of Nigeria. The objective of the study was to examine impact of bank loan on the profitability of SMEs in Bauchi state. To this end, the study used survey method and secondary data method. A self-administered questionnaire was used to obtain relevant data from a sample of 97 SMEs operators of Bauchi state. In addition, Krangcie and Morgan table was used to select the firms. Both descriptive and multiply regression analysis were used in the analysis of the relevant data. The analyses were done using multiple regression analysis to examine impact of bank loan on the profitability of SMEs in Bauchi state. In conclusion, this research shows that bank loan has negative relationship with Return on Asset but have positive relationship with firm size and firm age in Bauchi state based on the research findings.

The purpose of this study is to analyse and compare the alignments of the Myanmar and the South Australian high-school physics curricula in relation to their respective learning objectives, learning outcomes and examinations. In both instances curricula from the completing year of high-school are examined: the Grade 10 Physics curriculum in Myanmar, and the Year 12 Physics curriculum in South Australia. 2018 materials, those most recently available, have been used for both Myanmar and South Australia. A slightly modified Porter’s alignment model is used to analyse curriculum alignment with objectives and assessment. The Myanmar physics curriculum demonstrated an alignment index with outcomes and examination of 0.58 and in the case of South Australia, the alignment index was 0.53. Both alignment indices were significantly lower than the critical values (0.839) and (0.884) at the 0.05 level. Most objectives and questions over-represented lower level cognitive skills. In Objectives: Remember (35%) and Understand (51%) for Myanmar, and Understand (54%) and Apply (31%) for South Australia; in Examinations, Remember (49%) and Apply (33%) in Myanmar and Understand (24%) and Apply (49%) in South Australia. Concerns are raised over diminished expectations of, and for, student success and discussion given on issues of validity in learning outcomes and assessments. Recommendations are then made to adjust and improve the alignment of materials used the two contexts of physics instruction.