This paper examines the twin issues of spatiality and persistence in the individual income tax evasion decision. The issue of persistence arises through accumulated learning over time; spatiality arises for several reasons, including the exchange of information between taxpayers, the social norm of tax compliance, and the diffi culties faced by individuals with dynamic stochastic decision problems like tax evasion. The paper uses state-level, time-series, cross-section data for the years 1979 to 1997 to estimate the factors that affect per return evasion of the individual income tax. The estimation methods incorporate both spatial dependence and dynamic considerations; they also consider the potential endogeneity of the audit rate. The empirical results provide strong and robust support for both spatiality and persistence in tax evasion. The results also show a large deterrent effect from higher audit rates.
The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.
Keamanan informasi merupakan hal penting yang harus diperhatikan bagi setiap individu maupun instansi supaya terhindar dari tindakan kejahatan. Sistem informasi yang kurang baik dapat mengancam infrastruktur penting suatu organisasi. Masalah kerentanan atau gangguan keamanan sistem banyak bertebaran di internet. Masalah tersebut dapat berupa serangan Malware, Eksploitasi, atau Injeksi database. Solusi pengamanan web dari gangguan atau serangan hacker dapat dilakukan dengan cara self test yaitu pengujian yang dilakukan terhadap web secara legal dengan aktifitas menyerupai hacker. Deteksi sejak dini kelemahan suatu sistem merupakan solusi awal dalam pengamanan suatu sistem. Oleh karena itu dibutuhkan sebuah analisis terhadap kerentanan sebuah sistem yang mengacu kepada standarisasi kemanan Open Web Application Security Project (OWASP) Versi 4 dengan kombinasi beberapa tools security. Analisis kerentanan aplikasi berbasis web dengan teknik OWASP versi 4 dengan beberapa bantuan tools security mampu mengetahui tingkat keamanan suatu aplikasi berdasarkan hasil pengujian yang telah dilakukan dimana hampir setiap kategori pengujian mampu menemukan kerentanan, meskipun ada beberapa kategori yang tidak ada celah kerentanan
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