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

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.831-843
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• 2020

The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

• The Journal of the Korea Contents Association
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• v.17 no.3
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• pp.431-443
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• 2017

This study explored factors influencing socialization of child care. Political ideology and age were found as major predicting factors of socialization of care. Age, especially, was confirmed as an important predicting factor of socialization of care. Also, those with more progressive political ideology had the higher level of socialization of care. This finding reassured that socialization of care were considered as political issues in Korea. Income did not predict socialization of care, although it is said that a tax increase provoked conflicts between socioeconomic classes. Issues of caring were shared among people regardless of income levels. Therefore, specific interventions are necessary for preventing caring issues from using as a political lever, overcoming value differences between generations, and promoting social integration.

• Korean Journal of Health Education and Promotion
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• v.13 no.2
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• pp.97-114
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• 1996

Recently, attention for health promotion is rising. Alcohol is widely consumed among adults. About 1/3 of people 15 years of older enjoy drinking alcohol. Some 80% of them drink a half or more bottle of soju each time. Regular excessive drinking of alcohol may cause various problems. WHO(1990) reported that social problems such as divorce, unemployment, and financial difficulties ; psychological problems such as melancholy, suicide, and drug abuse ; physical problems such as cirrhosis, lung cancer, high blood pressure, stroke, and sterilization. The patients with liver disease are estimated to be 628,000. Approximately, 12,000 persons are dying by chronic liver disease and cirrhosis each year. Among the people of 15 years or older, persons dependent on alcohol are estimated to be 1,480,000. This study suggests policies to reduce the consumption of alcohol for planning for health promotion. Limitations of sites and times of sales and designation of sellers, designation of sites prohibiting drinking, limitation of alcohol sales promotion, and restrictions on advertisement can be inaugurated. Increase of price through the raise of tax and taxation of promotion cost. Education of high risk groups such as soldiers, pregnant women, and the youth can be introduced. Provision of alternative socialization programs instead of drinking. Some approaches on target groups were suggested.