This study aims to provide empirical evidence about the effect of taxation sanctions, income levels, and taxpayer awareness on individual taxpayer compliance. The object of this research is the North Makassar Primary Tax Service Office. The sampling technique is purposive sampling method. Data were analyzed using Multiple Regression Analysis and processed through SPSS 24. Data collection was carried out through survey methods using questionnaires distributed directly to individual taxpayers in the North Makassar Primary Tax Service Office. The results of the study found that the variables of tax sanctions, income level and awareness of taxpayers have a positive and significant effect on taxpayer compliance.

Metode Kuadrat Terkecil (MKT) merupakan metode penduga parameter yang paling banyak digunakan pada analisis regresi. MKT merupakan metode penduga parameter tak bias yang baik selama asumsi komponen galatnya terpenuhi. Namun dalam aplikasinya sering ditemui terjadinya pelanggaran asumsi. Diantaranya, pelanggaran asumsi galat berdistribusi normal disebabkan adanya outlier pada data amatan. Oleh karena itu, dibutuhkan suatu metode yang kekar terhadap keberadaan outlier. Metode pendugaan parameter yang kekar terhadap keberadaan outlier pada regresi linier diantaranya ialah penduga  M, penduga S, dan penduga MM yang masing-masing memiliki keunggulan dari segi efisiensi dan breakdown point yang tinggi. Tujuan dari penelitian ini adalah untuk membandingkan penduga M, S, dan MM dalam menduga parameter regresi pada analisis regresi linier sederhana terhadap keberadaan outlier menggunakan data simulasi. Simulasi dilakukan untuk ukuran sampel yang berbeda (20, 60, dan 120) ketika terdapat 20% dan 45% outlier pada variabel bebas dan variabel terikat. Metode terbaik ialah metode dengan Standard Error (SE) dan Mean Square Error (MSE) terkecil. Hasil yang diperoleh menunjukkan bahwa penduga MM lebih baik dibandingkan penduga M dan penduga S.

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh sanksi perpajakan, tingkat pendapatan, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi. Objek penelitian ini adalah Kantor Pelayanan Pajak Pratama Makasar Utara. Teknik pengambilan sampel yakni metode Purposive Sampling. Data dianalisis menggunakan Analisis Regresi Berganda dan diolah melalui SPSS 24. Pengumpulan data dilakukan melalui metode survey dengan menggunakan kuesioner yang disebarkan secara langsung kepada wajib pajak orang pribadi yang berada di Kantor Pelayanan Pajak Pratama Makasar Utara. Hasil penelitian menemukan bahwa variabel sanksi pajak, tingkat pendapatan dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.

At this time the development of science leads to the development of technology whose aim is to facilitate all activities and human work. In the medical field even the technology used is increasingly developing more practical, effective and efficient. In the medical world a physical examination or clinical examination is a process carried out by a medical expert to examine a patient's body so that it can find clinical signs of the disease. The use of technology in the medical field today requires a technology that can automatically record the condition of one's blood pressure and body temperature. With the technology that can automatically show the value of clinical examination results are expected to make it easier in the examination. By using NodeMCU which converts the voltage to a digital value and displays it on Android and the MPX5050DP sensor to measure blood pressure and the DS18B20 sensor to measure body temperature, the value sent by the sensor will be processed and displayed on Android. The measurement results are in the form of quantities corresponding to the measured unit such as mmHg (Millimeter of Mercury (Hydrargyrum)) for blood pressure and ˚C for temperature. Results are displayed on the android display. Tests on the device resulted in an error rate from the MPX5050DP sensor of 1.13% for systolic blood pressure, 0.95% for diastolic blood pressure, and at a temperature sensor of 0.5%.

Alterations in the three chemosensory modalities – smell, taste, and chemesthesis – have been implicated in Coronavirus Disease 2019 (COVID-19), yet emerging data suggest a wide geographic and ethnic variation in the prevalence of these symptoms. Studies on chemosensory disorders in COVID-19 have predominantly focused on Caucasian populations whereas Asians remain understudied. We conducted a nationwide, multicentre cross-sectional study using an online questionnaire on a cohort of RT-PCR-confirmed adult COVID-19 patients in Malaysia between 6 June to 30 November 2020. The aim of our study was to investigate their presenting symptoms and assess their chemosensory function using self-ratings of perceived smell, taste, chemesthesis, and nasal blockage. In this cohort of 498 patients, 41.4% reported smell and/or taste loss when diagnosed with COVID-19, which was the commonest symptom. Blocked nose, loss of appetite, and gastrointestinal disturbances were independent predictors of smell and/or taste loss on multivariate analysis. Self-ratings of chemosensory function revealed a reduction in smell, taste, and chemesthesis across the entire cohort of patients that was more profound among those reporting smell and/or taste loss as their presenting symptom. Perceived nasal obstruction accounted for only a small proportion of changes in smell and taste, but not for chemesthesis, supporting viral disruption of sensorineural mechanisms as the dominant aetiology of chemosensory dysfunction. Our study suggests that chemosensory dysfunction in COVID-19 may be widespread and more common than previously thought among Asians, and manifest as an early symptom of SARS-CoV-2 infection. This has important implications for our understanding of the infectivity of viral strains, diagnosis, and management of this pandemic. Study Registration: NMRR-20-934-54803 and NCT04390165