• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.5
• /
• pp.717-725
• /
• 2021

The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative's controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer's compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer's compliance and Tax audit moderates the relation between tax authority services and the account representative's controlling (monitoring) with corporate taxpayers' compliance. Also, tax socialization and account representative's controlling (monitoring) have a positive effect on the corporate taxpayer's compliance. In contrast, variables of taxpayer's awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer's compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.

• Journal of Korean Academy of Fundamentals of Nursing
• /
• v.26 no.1
• /
• pp.23-31
• /
• 2019

Purpose: This study was a descriptive survey research to identify the factors that influence sick role behavior compliance in patients on hemodialysis. Methods: Structured surveys were used to collect data from 170 patients who are on hemodialysis three times a week through outpatient care at a university hospital located in G City using tools measuring resilience, family support, and sick role behavior compliance. Data were analyzed using descriptive statistics, t-test, one-way ANOVA, Pearson's correlation coefficient, and Stepwise multiple linear regression. Results: The results showed that factors that influenced sick role behavior compliance in the subjects were in the order of family support (${\beta}=.27$, p<.001), age (${\beta}=.27$, p<.001), and resilience (${\beta}=.23$, p=.003). Resilience, family support, and sick role behavior compliance were positively correlated. Factors influencing hemodialysis patients' sick role behavior compliance included family support, age, and resilience. These variables explained 30.2% of the variance in sick role behavior compliance. Conclusion: Based on these results, care intervention and the development of a training program that involves family in the treatment plan and process to support and encourage patients are needed to increase the sick role behavior compliance in patients on hemodialysis.

• Journal of Distribution Science
• /
• v.22 no.8
• /
• pp.29-36
• /
• 2024

Purpose: This study examines the impact of cultural dimensions as an intervening variable on taxpayer compliance in Makassar, Indonesia, with a focus on the Bugis tribe's cultural context. Research design data and methodology: The research aims to understand how attitudes, subjective norms, and perceived behavioral control, influenced by local culture, affect taxpayer compliance. A quantitative research design was employed, collecting primary data through questionnaires distributed to 150 taxpayers, with 125 valid responses analyzed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) methodology. Results: The results indicate that cultural factors significantly mediate the relationship between subjective norms and taxpayer compliance, highlighting the role of local cultural values, such as "Siri Na Pacce," in shaping compliance behavior. Subjective norms positively influence both cultural attitudes and compliance, while attitudes and perceived control have a less significant impact. The findings suggest that integrating cultural awareness into tax policy and education can enhance compliance rates in culturally rich regions. Conclusions: this study underscores the importance of considering cultural dimensionsin tax administration, particularly in regions with strong cultural identities, to improve the effectiveness of tax compliance strategies. The findings contribute to the broader understanding of how cultural context influences economic behavior, offering insights for policymakers and tax authorities.

• Transactions of the Korean Society of Automotive Engineers
• /
• v.6 no.4
• /
• pp.186-197
• /
• 1998

An analysis of handling performance including the compliance effects is performed. Using the primitive design data of suspension systems, a kinematic model and the three kinds of compliance models are developed. The wheel alignments curves are obtained with the multibody dynamic analysis program ADAMS. The compliance effects of each model are discussed. Since the proposed analysis only requires the raw design data, the better prediction of wheel behaviors is possible in suspension design stage.

• Research in Community and Public Health Nursing
• /
• v.33 no.3
• /
• pp.321-331
• /
• 2022

Purpose: This study is to establish a structural model for standard precautions compliance of nursing students. This conceptual model was based on the IMB (Information-Motivation-Behavioral skills) model of Fisher and Fisher. Methods: Data were collected from October 12 to December 1, 2020, and the subjects were nursing students from G metropolitan city and J province, and the data of a total of 334 subjects were analyzed. For data analysis, this study used the SPSS 24.0 and AMOS 24.0 programs. Results: The hypothetical model showed a good fit to the data: 𝑥²=106.46 (p<.001), 𝑥²/df=2.54, RMSEA=.07, SRMR=.04, CFI=.96, TLI=.94. It was confirmed that the variables that have a statistically significant influence on the standard precautions compliance in nursing students were in the order of self-efficacy, social support, personal attitude, and standard precautions knowledge. The model explained 48.3% of the variance in standard precautions compliance of nursing students. Conclusion: It is necessary to develop and apply various specialized extracurricular programs that can induce an individual attitude toward observing standard precautions compliance in a positive direction in relationships with teachers and peers and gain their support.

• Korean Journal of Adult Nursing
• /
• v.28 no.4
• /
• pp.415-423
• /
• 2016

Purpose: This study was designed to identify the structural relationships among psychosocial variables related to sick role behavioral compliance among patients undergoing hemodialysis. Methods: The subjects were 476 patients from seven major hospitals and twelve dialysis centers located in D and P cities. Data were collected using self-report questionnaires. Data analysis was done by using SPSS/WIN 18.0 and AMOS 18.0 programs for structural equation modeling, to estimate the hypothesized model. Results: This findings support that a modified path model is efficient and appropriate to explain sick role behavioral compliance among hemodialysis patients. These factors account for 80.1% of the variance of sick-role behavioral compliance among hemodialysis patients. The variables having direct effect on sick role behavioral compliance were knowledge related to hemodialysis, social support, attitude, self-efficacy and intention. Conclusion: The modified model explains the integration process of psychosocial and behavior variables for sick-role behavioral compliance among patients undergoing hemodialysis.

• Research in Community and Public Health Nursing
• /
• v.26 no.2
• /
• pp.79-88
• /
• 2015

Purpose: The purposes of this study were to examine the relationship between health belief and exercise compliance among elderly adults at senior centers and to identify factors influencing their exercise compliance. Methods: The subjects of this study were 100 elderly adults who were using senior centers in J City. Data were collected from the 5th of August to the 14th of September in 2014 using a questionnaire about general characteristics, health belief, and exercise compliance. Data analysis included one-way ANOVA, independent t-test, Pearson's correlation, and stepwise multiple regression using the SPSS/WIN 18.0 program. Results: The mean score for exercise compliance was 3.85 (range 1~5), and for perceived health state 3.17 (range 1~5). The mean score for each of the sub-factors of health belief was 3.89 for benefit, 1.94 for barrier, 3.34 for severity, 2.43 for sensitivity, and 3.65 for exercise self-efficacy (range 1~5). There was a significant correlation between exercise compliance and exercise benefit, and 28% of variance in exercise compliance was explained by exercise benefit in health belief, family history of illnesses, and perceived sensitivity in health belief. Conclusion: To promote exercise compliance among elderly adults at senior centers, exercise programs emphasizing exercise benefit should be developed.

• Journal of Korean Academy of Nursing
• /
• v.26 no.1
• /
• pp.127-137
• /
• 1996

This study was designed to identify the relationship of perceived self-efficacy and sick-role behavioral compliance in diabetic children. The forty-two diabetic children participating in this study were selected from outpatients. he period of data collection was August 8 to December 9, 1994. Collected data were analyzed by means of chi-square test, t-test, Pearson correlation using SPSS/P $C^+. The result are summarized as follows : 1. The mean score of perceived self-efficacy was 3. 21 that of sick-role behavioral compliance 3.17. 2. Perceived self-efficacy and sick-role behavioral compliance had a positive correlation which was statistically significant（r=0.77, p＜0.001）. 3. There were statistically significant difference in perceived self-efficacy according to age（p＜0. 01） and acknowledgment of prescribed calories in the diabetic diet（p＜0.001）. 4. There were statistically significant difference in sick-role behavioral compliance according to age （p＜0.01） and acknowledgment of prescribed calories in the diabetic diet （p＜0.001）. These results suggest that perceived self-efficacy is an important variable in the compliance of diabetic children. Nursing intervention needs to be directed at promoting perceived self-efficacy to maintain sickrole behavioral compliance for diabetic children. Therefore programs of nursing intervention should be revised in order to promote perceived self-efficacy in diabetic children.en.

• Journal of Korean Academy of Fundamentals of Nursing
• /
• v.17 no.4
• /
• pp.478-486
• /
• 2010

Purpose: To explore nurses' compliance with standards for critical care nursing practice in intensive care units (ICUs) and to provide basic data for high quality of critical care nursing. Method: A total of 616 participants from 61 ICUs which are graded from 1 to 7 throughout the nation were surveyed. Data were collected from February 9 to February 27, 2009 using a questionnaire consisting of 58 questions including 50 nursing activities as indicators. Results: The rate of ICU nurses' compliance with standards for critical care nursing practice was high. As for individual standards, compliance with the standard of assessment was the highest, followed by implementation, diagnosis, and planning in that order. There were differences in compliance according to nurses' ICU experience, work place (unit), and ICU grade. A shortage of manpower was considered as a main cause for noncompliance. Conclusion: The present compliance rate with standards for critical care nursing practice by ICU nurses was identified. Therefore, compliance rate can be used to promote quality of critical care nursing and development of educational programs for ICU nurses.

• Korean Journal of Adult Nursing
• /
• v.24 no.2
• /
• pp.191-199
• /
• 2012

Purpose: This study was aimed at identifying levels of compliance of patients with metabolic syndrome and the factors influencing their compliance. Methods: Data were collected from patients with metabolic syndrome at K medical center in 2009 using questionnaires. The data were analyzed using ANOVA, t-test, Scheffe test, Pearson correlation, and stepwise multiple regression. Results: The mean score of health behavior compliance was 2.82 (range: 1.43~3.87). Of the factors significantly influencing compliance with health behavior, health perception, exercise efficacy, age and perceived severity explained the 42.8% variance of compliance with health behavior. The factor explaining the highest level of variance was health perception. Conclusion: It is essential for health professionals to consider the aforementioned four factors when developing interventions to increase compliance with health behavior of the patient with metabolic syndrome.