Heider (1958): The Psychology of Interpersonal Relations

Handke, Lisa; Barthauer, Luisa

doi:10.1007/978-3-658-21742-6_59

Cited by 10 publications

(9 citation statements)

References 5 publications

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“…Usaha Mikro Kecil Menengah (UMKM) merupakan bagian dari sektor dunia usaha nasional yang mempunyai kedudukan, potensi dan peran yang strategis dalam mewujudkan tujuan pembangunan nasional berdasarkan demokrasi ekonomi yang berkeadilan. Teori kepatuhan (compliance theory) merupakan teori yang menjelaskan suatu kondisi dimana seseorang taat terhadap perintah atau peraturan yang diberikan (Handke & Barthauer, 2019). Kepatuhan wajib pajak dapat dipengaruhi oleh beberapa faktor, seperti sanksi perpajakan, kesadaran wajib pajak, dan pengetahuan perpajakan.…”

Section: Pendahuluanunclassified

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

Perdana

Dwirandra

2020

E-Jurnal Akuntansi

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This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office. Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.

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Section: Pendahuluanunclassified

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

Perdana

Dwirandra

2020

E-Jurnal Akuntansi

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“…There are two theories that support this research, namely compliance theory and the theory of planned behavior. Compliance theory is a theory that explains a condition in which a person obeys the orders or regulations given (Handke & Barthauer, 2019). Meanwhile, the Theory of Planned Behavior is a person's intention to behave (Ajzen, 2005).…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Covid-19 Pandemic on Taxpayers’ Compliance of MSMEs in Palembang

Noviyanti

Azam

2021

WIDYAKALA JOURNAL

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This study aims to determine the impact of the attitude of taxpayers, taxpayers’ knowledge, taxpayers’ awareness, and tax socialization on taxpayers’ compliance of Micro, Small, Medium-sized Enterprises (MSMEs) in Palembang, Indonesia during the Covid-19 Pandemic. A quantitative research method is used with a deductive research approach. This study used primary data by distributing questionnaires to taxpayers’ compliance of MSMEs in Palembang, Indonesia. The sample size used was 396 respondents with a total population of 37.902 (Department of Cooperatives and MSMEs, 2019) by using simple random sampling. Moreover, the IBM SPSS 20 software is used for analytical tool in this study. The results of this study indicate that partially the attitude of taxpayers’, taxpayers’ knowledge, and taxpayers’ awareness have a positive and significant effect on taxpayers’ compliance. On the other hand, tax socialization has no effect on taxpayers’ compliance

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“…An interpersonal interaction is a social interaction between two (or more) people, and it refers to one's perceptions, expectations, and reactions to others. One of the major causes of loneliness is interpersonal deficits 8 . Individuals need to interact with others to reduce loneliness and seek happiness 9 .…”

Section: Introductionmentioning

confidence: 99%

“…One of the major causes of loneliness is interpersonal deficits. 8 Individuals need to interact with others to reduce loneliness and seek happiness. 9 Previous studies have associated loneliness with a lack of social relationships and interpersonal interactions.…”

Section: Introductionmentioning

confidence: 99%

Factors influencing loneliness among older people using homecare services during the COVID‐19 pandemic

Wang

Lin

et al. 2022

Psychogeriatrics

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Background Elderly homecare service users may reduce their level of social participation and interpersonal interactions due to physiological loss, which may lead to loneliness and depression over the years. However, there is a lack of research on loneliness among older people who use homecare services. The purpose of this study was to examine the factors influencing loneliness among older people using homecare services. Methods This is a longitudinal study conducted in communities in Central Taiwan, and data were collected using a structured questionnaire. The questionnaire was first administered as a pre‐test to obtain baseline information about the participants, and the same questionnaire was administered as a post‐test after 6 months to follow‐up. The pre‐ and post‐test questionnaires included five sections, that is, participant demographics, Brief Symptom Rating Scale, Interpersonal Interaction Scale (IIS), Frenchay Activities Index, and UCLA Loneliness Scale (UCLA). Results A total of 178 participants were recruited in this study. Results indicated that gender, whether participants eat alone or with others at dinner, social media use, perceived economic status, and IIS score were significantly correlated with the loneliness score on the UCLA. Furthermore, there was a significant increase in the loneliness score among male participants in the low loneliness group from baseline to 6 months follow‐up. Conclusions Gender, presence of others at dinner, social media use, perceived economic status, and interpersonal interaction skills are significant factors that influence loneliness among older people using homecare services. Men tend to experience higher levels of loneliness over time.

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Heider (1958): The Psychology of Interpersonal Relations

Cited by 10 publications

References 5 publications

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

The Impact of Covid-19 Pandemic on Taxpayers’ Compliance of MSMEs in Palembang

Factors influencing loneliness among older people using homecare services during the COVID‐19 pandemic

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