Pengaruh Kepemilikan NPWP terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Manado

Income tax can be used for various functions of determining policies related to income. Taxpayer compliance is strongly influenced by the ownership of a country\u27s NPWP because if a Taxpayer is not compliant it will cause reduced tax revenue. The object of this research is the Income Taxpayer which is limited to the Corporate Income Taxpayer in the city of Manado. The purpose of this study is to determine whether NPWP ownership has an effect on tax compliance at the Manado Primary Tax Service Office. In conducting this research a statistical analysis tool is used that is simple linear regression analysis and is strengthened by testing the hypothesis that is the t test. The results showed the regression model obtained was Y = 10.895 + 0.299 X. The constant a of 10.895 gives the sense that if the Income Tax Audit is perceived to be constant or equal to zero (0), then the magnitude of Taxpayer Compliance is 10.895 units. Furthermore, the value of b which is a regression coefficient of variable X (NPWP ownership) of 0.299 means that if NPWP ownership has increased by one (1) unit, then the amount of income tax increase has increased or increased by 0.299 units assuming the other variables are fixed or constant. Taxpayers compliance (Y) got contribution from NPWP (X) ownership factor of 6.6%, while the rest was explained by other variables not included in this study. Thus it is known that NPWP ownership has no significant effect on increasing taxpayer compliance

A Simplified Improvement on the Design of QO-STBC Based on Hadamard Matrices

yesIn this paper, a simplified approach for implementing QO-STBC is presented. It is based on the Hadamard matrix, in which the scheme exploits the Hadamard property to attain full diversity. Hadamard matrix has the characteristic that diagonalizes a quasi-cyclic matrix and decoding matrix that are diagonal matrix permit linear decoding. Using quasi-cyclic matrices in designing QO-STBC systems require that the codes should be rotated to reasonably separate one code from another such that error floor in the design can be minimized. It will be shown that, orthogonalizing the secondary codes and then imposing the Hadamard criteria that the scheme can be well diagonalized. The results of this simplified approach demonstrate full diversity and better performance than the interference-free QO-STBC. Results show about 4 dB gain with respect to the traditional QO-STBC scheme and performs alike with the earlier Hadamard based QO-STBC designed with rotation. These results achieve the consequent mathematical proposition of the Hadamard matrix and its property also shown in this study

Secondary user undercover cooperative dynamic access protocol for overlay cognitive radio networks

YesA secondary cooperative overlay dynamic spectrum access protocol in cognitive radio networks is proposed, allowing secondary users to access the primary system using full power without causing harmful interference to primary users. Moreover, an enhancement in the primary system will be achieved as a result of secondary relaying of primary messages. A detailed description of the protocol is given and illustrated with network scenarios

Multi-Service Group Key Management for High Speed Wireless Mobile Multicast Networks

YesRecently there is a high demand from the Internet Service Providers to transmit multimedia services over high speed wireless networks. These networks are characterized by high mobility receivers which perform frequent handoffs across homogenous and heterogeneous access networks while maintaining seamless connectivity to the multimedia services. In order to ensure secure delivery of multimedia services to legitimate group members, the conventional cluster based group key management (GKM) schemes for securing group communication over wireless mobile multicast networks have been proposed. However, they lack efficiency in rekeying the group key in the presence of high mobility users which concurrently subscribe to multiple multicast services that co-exist in the same network. This paper proposes an efficient multi-service group key management scheme (SMGKM) suitable for high mobility users which perform frequent handoffs while participating seamlessly in multiple multicast services. The users are expected to drop subscriptions after multiple cluster visits hence inducing huge key management overhead due to rekeying the previously visited cluster keys. The already proposed multi-service SMGKM system with completely decentralised authentication and key management functions is adopted to meet the demands for high mobility environment with the same level of security. Through comparisons with existing GKM schemes and simulations, SMGKM shows resource economy in terms of reduced communication and less storage overheads in a high speed environment with multiple visits

Assessing variability in the wideband mobile radio channel.

yesAn assessment of the performance of OFDM transmissions over the wideband mobile radio channel is reported. The simulation in MATLAB /Simulink is based on the CODIT channel model. The results show that BER deteriorates significantly as the mobile velocities increase from 0 to 30 m/s. Significant variability in the BER for a given channel type is quantified. For a given instance of the channel the standard deviation of the estimated BER is 20%, but when averaged over many separate instances of the same channel type, a standard deviation of 47% is found

Novel Fractional Wavelet Transform with Closed-Form Expression

yesA new wavelet transform (WT) is introduced based on the fractional properties of the traditional Fourier transform. The new wavelet follows from the fractional Fourier order which uniquely identifies the representation of an input function in a fractional domain. It exploits the combined advantages of WT and fractional Fourier transform (FrFT). The transform permits the identification of a transformed function based on the fractional rotation in time-frequency plane. The fractional rotation is then used to identify individual fractional daughter wavelets. This study is, for convenience, limited to one-dimension. Approach for discussing two or more dimensions is shown

Prospects for the direct detection of neutralino dark matter in orbifold scenarios

We analyse the phenomenology of orbifold scenarios from the heterotic superstring, and the resulting theoretical predictions for the direct detection of neutralino dark matter. In particular, we study the parameter space of these constructions, computing the low-energy spectrum and taking into account the most recent experimental and astrophysical constraints, as well as imposing the absence of dangerous charge and colour breaking minima. In the remaining allowed regions the spin-independent part of the neutralino-proton cross section is calculated and compared with the sensitivity of dark matter detectors. In addition to the usual non universalities of the soft terms in orbifold scenarios due to the modular weight dependence, we also consider D-term contributions to scalar masses. These are generated by the presence of an anomalous U(1), providing more flexibility in the resulting soft terms, and are crucial in order to avoid charge and colour breaking minima. Thanks to the D-term contribution, large neutralino detection cross sections can be found, within the reach of projected dark matter detectors.Comment: 51 pages, 25 figure

Indoor environment propagation review

A survey of indoor propagation characteristics is presented, including different models for path loss, shadowing and fast fading mechanisms, different channel parameters including signal strength, power delay, coherence bandwidth, Doppler spread and angle of arrival. The concepts of MIMO channels are also covered. The study also explores many types of deterministic channel modelling, such as Finite Difference Time Domain, Finite Integration Method, Ray tracing and the Dominant path model. Electromagnetic properties of building materials, including frequency dependence, are also investigated and several models for propagation through buildings are reviewed