Compliance fee is the cost incurred by the taxpayers in fulfilling the taxation requirements imposed on the taxpayers by the law and the authority of the country. The company expects to incur the minimum tax costs associated with fulfilling its tax obligations. Research on the influence of business characteristics to tax compliance cost is still scanty. This research examined the effect of business characteristics (age, size, sector and risk management) on tax compliance costs. The research design adopted in this study is survey design. The questionnaires were distributed to the members of De-partment of Cooperatives and Micro Small-Medium Enterprises in Padang City. The non-probability sampling was used as the sampling method and 92 respondents participated in this re-search. The data obtained were analyzed using Statistical Package for Social Sciences (SPSS). The research findings indicate that age, size and sector have no effect on tax compliance costs while risk management has an effect on tax compliance costs.

The use of celebrity endorsements is one of the most popular strategies used by companies today. Celebrities can bring product advantages through advertising and go beyond the complexities of competitive advertising communications. The company invests a large amount of money to get the attention of consumers and gain a competitive position in the market. The purpose of this study is to explore the effect of celebrity trust on the credibility of advertisements, brands, and companies, then the influence between the credibility of advertisements, brands, and companies, and will also explore the role of gender and age as moderating variables. The study used a quantitative method, the sample was taken based on purposive sampling in Jakarta and used the artist with the most followers as the object of research who endorsed food and beverage companies. The results of this study explain that there is a significant influence between celebrity trust on all credibility, gender and age managed to moderate the influence of celebrity trust on credibility. This study provides input to managers and food and beverage companies in using endorsements on Instagram social media as their marketing strategy, especially for companies that have a market share of young people in accordance with the characteristics of the respondents in this study.

This study aims to investigate the effects of demographic characteristics, including gender, marital status, level of education and age on adherence to religious values among young people in city of Shahin Dezh and Takab, located in province of West Azerbaijan, Iran in 2014. The study has accomplished between two groups of Turk and Kurd with the population of 85,000 and 89,000, respectively. The study uses a sample of 20 and 30 people from Turkish and Kurdish tribes, respectively, and uses t-student test as well as regression analysis to examine different hypotheses of the survey. The results show that there was a meaningful difference among various variables of gender, marital status, education level and age in adherence to religious values among the youth who live in this city.

Suicide attempt has been one of serious social problems in todays’ modern society and many studies have been focused to detect different factors influencing this unfortunate issue. In this paper, we perform an empirical study among 897 people who had some experiences associated with suicide attempt. We have designed and distributed a questionnaire among them investigating the impact of four major issues including marital status, educational background, age and living status. The results of our survey indicate that married people tend to commit suicide more than single people do. The other observation indicates that more educated people are more likely to commit suicide, older people are more interested in ending their lives and finally, people who live in cities are more likely to commit suicide than other people.