Institute of World Politics

Ketika sanksi pajak dirasa memberatkan, hal tersebut dapat mendorong wajib pajak melakukan tindak penggelapan pajak. Jika suatu keadilan yang berlaku tidak sesuai dengan norma, wajib pajak akan melegitimasi tindakan untuk melakukan tindakan penggelapan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sanksi pajak dan keadilan pajak terhadap persepsi mahasiswa mengenai penggelapan pajak. Penelitian ini dilakukan di jurusan akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana. Populasi penelitian ini yaitu mahasiswa jurusan akuntansi FEB Universitas Udayana tahun angkatan 2017. Sampel yang digunakan sebanyak 100 sampel. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode nonprobability sampling dengan teknik accidental sampling, yaitu teknik penentuan sampel dengan peneliti dapat memilih orang-orang yang dekat dengannya atau memilih responden yang pertama kali berhasil dijumpai. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil uji dalam penelitian ini menemukan bahwa sanksi pajak berpengaruh positif dan signifikan terhadap penggelapan pajak dan keadilan pajak berpengaruh positif dan signifikan terhadap penggelapan pajak. Hal ini menunjukkan bahwa semakin tinggi sanksi pajak dan keadilan pajak maka akan meningkatkan persepsi mahasiswa akuntansi mengenai penggelapan pajak.

This chapter looks specifically at how the US government worked with private groups to engage publics overseas for specific political reasons by looking at two episodes of US public diplomacy during a major turning point for the United States as a nation and its place in the world in relation to other nations at the turn of the nineteenth century. The first episode looks at the year leading up the Spanish-American War, and President William McKinley’s decision to form an ad hoc committee of business leaders, religious leaders, and elements of the American Red Cross to organize and administer humanitarian relief to the reconcentrados in Cuba. The second episode looks at the Fourth International Conference of American States and the resolution to develop education exchanges. This case not only tells the story of the early relationship between private entities and the US government with foreign engagement efforts, but also the deliberate use of engagement in US statecraft to achieve foreign policy goals, moving closer toward institutionalizing the practice of foreign public engagement as a mechanism of statecraft.

The chapter examines the first year of Benjamin Franklin’s mission to France as a commissioner of the Continental Congress as an early example of US public diplomacy. This first case examines the different ways in which Franklin engaged with the French (and European) public to achieve both immediate and long-term foreign policy goals for the USA. The key findings of this case demonstrate how Franklin and the other appointed US commissioners valued representing the nation to the people of France; the methods used to engage with the people of France and their similarity to public diplomacy today; and the valuable role the engagement played in the American Revolution. The case also discusses some of the issues Franklin had with engagement, as they relate to the key problems identified in Chap. 1.

<p><strong>Per Anders Rudling. <em>The Rise and Fall of Belarusian Nationalism, 1906-1931. </em></strong>Pitt Series in Russian and East European Studies. Ed. Jonathan Harris. Pittsburgh: University of Pittsburgh Press, 2014. xii, 436 pp. Notes. Works Cited. Index. US$ 29.95, paper. E-book.</p>