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ANTESEDEN DAN KONSEKUENSI MORAL PAJAK (Studi Pada Wajib Pajak Orang Pribadi di Kota Pekanbaru) Basri, Yesi Mutia; Al Azhar, Al Azhar
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Desember 2017
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.343 KB)

Abstract

This study aims to examine socio-demographic factors (age, gender, and education), personal financial experience and political attitudes as a moral determinant of individual tax payers. This study also examines the consequences of tax morale that is tax evasion. This study uses 100 samples of individual tax payers registered in KPP Pratama Tampan Pekanbaru. By using regression analysis, the results showed that socio demographic factors, i.e. age, gender and education, did not affect the tax morale and employment status, furthermore as an entrepreneur also has no effect on tax morale. However, trust and satisfaction on democracy and politics affect tax morale. In addition, tax moral also affect the behavior of tax evasion. Keywords: age, gender, education, income, entrepreneurship, satisfaction, trust, tax morale, tax fraud
Administration of Various Feed Additives on Cholesterol Content of Meat and Fat Abdomen of Local Chicken (Gallus domesticus) Ilham, Ilham; Nurliana, Nurliana; Al azhar, Al azhar; Delima, Mira; Sugito, Sugito; Samadi, Samadi
ANIMAL PRODUCTION Vol 20, No 1 (2018)
Publisher : Universitas Jenderal Soedirman, Faculty of Animal Science, Purwokerto-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.732 KB) | DOI: 10.20884/1.jap.2018.20.1.677

Abstract

Cholesterol consumed more than required body will influence health problem such as arteriosklerosis and finally resulted in coronary hearth. The purpose of this study is to evaluate the concentration of cholesterol and fat abdomen local chicken administrated various levels of feed additives. Totally 200 chickens from growth study were selected for 20 chickens at the age of 90 d for further cholesterol and fat abdomen analysis. This study was designed by using completely randomized consisting of 4 treatments and 5 replications. Four treatments in this study was administration of feed additives either in the water or in the feed (A0 = control-vita chick 0.7 gram/liter; A1= 20 ml/liter probio-FM; A2= 0.08% MOS (manan-oligosakarida)/kg in feed and A3= herbal leuser KI 5 ml/liter). Variables observed in this study were the content of cholesterol and fat abdomen. All data were statistically analyzed using SPSS and differences between treatments were stated (P<0.05) by using Duncan Multiple Range Test (DMRT). The results of the study indicated that administration of various feed additives significantly effected (P<0.05) on the cholesterol content of breast meat of local chickens.  The average of breast meat cholesterol content was 52 mg/100g, 44 mg/100g, 43 mg/100g and  46 mg/100g for A0, A1, A2 and A3 respectively. Administration of administration of various feed additives significantly reduced (P<0.05) the percentage of fat abdomen of local chickens with the percentage of 0.78%, 0.36%, 0.27% and 0.42% for A0, A1, A2 and A3 respectively. This study concluded that administration various feed additives significantly reduced cholesterol content and the percentage of fat abdomen with the lowest of cholesterol content 43 mg/100g and the lowest percentage of fat abdomen 0.27% for prebiotic treatment.