Volume 02, Issue 02, 2021


Click Here to download the Table of Content   Publication Date: 25th February 2021

Paper id:0100023IJESIR      Open Access

Title: Factors Affecting Personal Tax Compliance with Sanctions as Moderating Variables (Empirical Study at Primary KPP North Bekasi)

Year: 2021  Abstract       [Download]       Full Paper       [Download]    Page:4-13 

Abstract This research was conducted to examine the factors that influence individual taxpayer compliance with sanctions as a moderating variable. This research was conducted at the Primary Tax Office in North Bekasi. Data collection techniques were carried out by distributing questionnaires as many as 170 respondents, but 5 respondents did not return the questionnaire and 165 respondents to the data conducted for the study. The data in this study are primary data and the method used in this research is a quantitative method, using SPSS (Statistical Package for the Social Sciences version 22). The results of this study indicate that knowledge, tax awareness and tax environment have a positive effect on taxpayer compliance while sanctions as a moderating variable, it has no positive effect on taxpayer compliance.

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Paper id:0100024IJESIR    Open Access

Title: Novelty at Work: The lived experience of Faculty Researchers in Intellectual Property Licensing

Year:2021  Abstract       [Download]         Full Paper       [Download]         Page: 14-16

Abstract This phenomenological study sought to uncover the lived experience of faculty researchers in Intellectual Property Licensing at the different campuses of the Laguna State Polytechnic University, the participants of which were purposively selected. As to the lived experiences of faculty researchers in Intellectual Property Licensing, it branched out to four thematic concepts of their shared reality. They are highlighted in the following: Theme 1: Protection of novelty; Theme 2: Technical and scientific writing as delayers; Theme 3: Budgetary requirements; and Theme 4: Tedious loops in the procedure are all suggestive of the participants subsisting challenges in securing patent license and rights. These emergent themes touch on concepts of balance and improvement in research work specific to patent licensing. The participants believe that there are still a number of issues that need to be addressed in order for the patent licensing culture in their institutions to be fully recognized. As to how the faculty researchers cope up with the challenges and demands in Intellectual Property Licensing, two insightful themes emerged. Theme 5: Strategic partnerships and Theme 6: Personal badge of recognition implicate the participants’ innovative ways of complying with the stringent requirements of patent licensing. These themes suggest personal concepts of worth and professional growth and continuing cooperation with external parties in order to improve their own patent work. In view of these, it is highly recommended that the internal auditing of faculty researchers’ patent work be revisited. Procedural requirements should be reviewed to address the need for faster reviewing of patent work and also to check on budgetary deficiencies that may arise from the coursework. Furthermore, extension services and collaboration with high-budget parties are encouraged to ease the burden of worrying about budgetary requirements. Mutual partnerships with organizations with similar interests in the researchers’ patent work are seen to boost not only the visibility of the academic institution but also the availability of resources that are needed to improve the patent work of the faculty researchers.

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Paper id:0100025IJESIR    Open Access

Title: The effects of collaborative cultures and knowledge sharing on organizational performance through employees’ satisfaction

Year:2021  Abstract       [Download]      Full Paper    [Download]         Page:17-22 

Abstract The objective of this manuscript is to examine the influence of collaborative cultures and information sharing on organizational performance in Saudi ports authority (KSA) through employee satisfaction. Experimental analysis based on the existing dataset indicates a very encouraging and improved performance.

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Paper id:0100026IJESIR     Open Access

Title: Mathematics Education 4.0: Teachers` Competence and Skills` Readiness in Facing the Impact of Industry 4.0 on Education

Year: 2021  Abstract       [Download]                Full Paper       [Download]          Page: 

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