scholarly journals Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II

2018 ◽  
Vol 3 (2) ◽  
pp. 190-201
Author(s):  
Mienati Somya Lasmana ◽  
Reni Eka Isyatir Rodhiyah
Keyword(s):  
Income Tax ◽  
Design Methodology ◽  
Value Added ◽  
Sales Tax ◽  
Comparison Analysis ◽  
Value Added Tax ◽  
Content Type ◽  
Taxable Income ◽  
Analysis Technique

Purpose The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM). Design/methodology/approach Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II. Findings The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased. Originality/value Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.

How would you like your Turkish coffee? Tourist experiences of Turkish coffee houses in Istanbul

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Serkan Yiğit ◽  
Nilüfer Şahin Perçin
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Learning Experience ◽  
Empirical Studies ◽  
Value Added ◽  
Case Study Method ◽  
Culture Learning ◽  
Content Type ◽  
Place Satisfaction

Purpose The purpose of this study is to examine and understand the experiences of tourists in the Turkish coffee houses in Istanbul, Turkey. Design/methodology/approach In this study, a qualitative case study method was used to analyze tourists’ comments with user-generated content technique by analyzing tourists’ comments. The data used in the study was collected through TripAdvisor, which is considered one of the most famous websites with tourist reviews and comments, between 20 May and 10 June 2020 from tourists’ reviews (n:219). Findings The findings show that Turkish coffee house experiences are heterogeneous based on the dimensions of coffee characteristics, place, satisfaction, recommendation and revisit intention, value/price and value-added experience. Moreover, value-added experience includes some sub-themes such as a memorable experience, authentic experience and culture learning experience. Originality/value There are some studies on Turkish coffee and Turkish coffee culture in the literature, but there have been no empirical studies investigating the Turkish coffee house experiences of tourists. For this reason, this study aims to examine and understand the experiences of tourists in Turkish coffee houses. Therefore, it is believed that this study will fill the current gap in the literature on tourists’ experiences of Turkish coffee houses.

Creative industries: a case study of Isfahan, Iran

2019 ◽  
Vol 46 (2) ◽  
pp. 271-287
Author(s):  
Elham Lafzi Ghazi ◽  
Miguel Goede
Keyword(s):  
Design Methodology ◽  
Value Added ◽  
Creative Industries ◽  
Content Type ◽  
Creative City ◽  
Needed Information ◽  
Gross Value Added

PurposeThe purpose of this paper is to contribute critically to understanding the structure of creative industries in Isfahan.Design/methodology/approachThe authors first gather needed information about the case study and then analyze the data according to three measures of gross value added, employment and the dynamics of business for each sector of creative industries.FindingsResults indicate that creative industries are medium-sized domestic enterprises which are comparatively weak in productivity in some sectors.Originality/valueThis paper illustrates the model of creative industries assessment for Isfahan city and, finally, provides a good understanding of the concept of the creative industries as a key element of the creative city.

The use of 5-WHYs technique to eliminate OEE’s speed loss in a manufacturing firm

2015 ◽  
Vol 21 (4) ◽  
pp. 419-435 ◽  
Author(s):  
Samuel Jebaraj Benjamin ◽  
M. Srikamaladevi Marathamuthu ◽  
Uthiyakumar Murugaiah
Keyword(s):  
Lean Manufacturing ◽  
Design Methodology ◽  
Manufacturing Industry ◽  
Research Study ◽  
Value Added ◽  
Quality Loss ◽  
Manufacturing Firm ◽  
Content Type ◽  
Analysis Technique ◽  
Practical Implications

Purpose – The purpose of this paper is to reduce or eliminate the overall equipment effectiveness (OEE’s) speed loss in a lean manufacturing environment. Design/methodology/approach – This action research study uses the lean manufacturing 5-whys analysis technique to reduce or eliminate the speed loss. Findings – The application of the 5-whys analysis technique in a manufacturing industry (XYZ Corporation) completely eliminated its top speed loss and resulted in a valuable savings of USD 32,811.5 per annum. Practical implications – The 5-whys analysis technique which has been primarily known to improve the OEE’s quality loss and changeover loss has been proven to be an effective approach to also tackle speed loss; a loss which has been regarded as the most dominating loss among all the types of OEE’s losses and a difficult one to eliminate. Originality/value – Little or no attempt has been made to date to expand the use of the 5-whys analysis technique beyond its originally intended purpose. The lessons learnt in this study could be applied to other organizations. The outcome of the study has also opened the possibility of widening the horizon of the use of the 5-whys analysis technique beyond its original intended objective and could be applicable to solve other losses of OEE and non-value added activities of lean philosophy in general.

scholarly journals Analysis of Tax Structure Performance and its Ratio in Indonesia

2021 ◽  
pp. 1-11
Author(s):  
Amri Amir ◽  
Adi Bhakti ◽  
. Junaidi ◽  
Syahmardi Yacob
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Luxury Goods ◽  
Average Value ◽  
Tax Revenues ◽  
Tax Ratios

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

scholarly journals Researching business interaction: introducing a conceptual framework and methodology

IMP Journal ◽  
2016 ◽  
Vol 10 (3) ◽  
pp. 464-482 ◽  
Author(s):  
Morten H. Abrahamsen
Keyword(s):  
Conceptual Framework ◽  
Design Methodology ◽  
Qualitative Data ◽  
Practical Application ◽  
Paper Briefly ◽  
Content Type ◽  
The Past ◽  
Analysis Technique ◽  
Data Collection And Analysis

Purpose The purpose of this paper is to introduce a conceptual framework and a methodology for researching business interaction. Design/methodology/approach The paper briefly presents what business interaction is from an international marketing and purchasing perspective. It then discusses some epistemological and methodological challenges that this understanding implies, particularly concerning the time (when) and space (where) dimensions of interaction, the unit of analysis when researching interaction (who interacts), how the actors explain or make sense of interaction (why they interact), and the way in which (how) they interact. The paper subsequently introduces a conceptual framework that enables analysing interaction on the principal dimensions of time (the past, present, and the future) and space (actor, dyadic, and network level), and the ascription or explanation of these dimensions by the actors involved. Findings This framework is then applied to interview data from an empirical case study that demonstrates its methodological as well as practical application as a research technique. The paper ends with a discussion on how this framework can enhance the understanding of business interaction as researchers. Originality/value The data collection and analysis technique represents a novel way to collect, systematise, and analyse qualitative data that will hopefully add to the understanding of business interaction.

Socially responsible teaching of entrepreneurship: exploring the unfavorable aspects of entrepreneurial action

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
José Osvaldo De Sordi ◽  
Wanderlei Lima Paulo ◽  
Mirian Siqueira Gonçalves ◽  
Marcia Carvalho de Azevedo ◽  
Roberto Coda
Keyword(s):  
Economic Development ◽  
Design Methodology ◽  
Negative Effects ◽  
Socially Responsible ◽  
Content Type ◽  
Developed Economies ◽  
Analysis Technique ◽  
Entrepreneurial Action ◽  
Practical Implications

PurposeThe purpose of this paper is to discuss whether, in entrepreneurship disciplines, professors address equally the positive and negative aspects associated with being an entrepreneur. The literature shows that entrepreneurship professors are enthusiastic about entrepreneurial action, and there may be a bias toward predominant emphasis on positive aspects.Design/methodology/approachThe case study strategy was used to analyze disciplines that qualify entrepreneurship professors. The content analysis technique was applied to the description of the discipline contents and texts from the most frequently used literatures. The selected case (the country) satisfied the condition of having a regulatory agency that evaluates courses and also provides descriptive records of the disciplines that are taught.FindingsIt was observed that the topics discussed in the disciplines, as well as the texts of the most frequently used articles, contain a higher volume of messages that are positive and favorable toward the entrepreneurial act. Negative effects or aspects of entrepreneurship are addressed superficially.Practical implicationsThis article provides important reflections on the activities of those who teach entrepreneurship, as well as editors and reviewers of entrepreneurship journals. Regarding the former, when preparing the content of their disciplines, and for the latter, when evaluating articles, bearing in mind that their articles are also used by students and professors from countries with less developed economies.Originality/valueExploring the myths of entrepreneurship, especially the claim that everyone is capable of becoming an entrepreneur and that entrepreneurship promotes economic development, the risk of becoming an entrepreneur was addressed, especially in countries with less developed economies. From this viewpoint, issues regarding the responsible teaching of entrepreneurship were addressed, along with the need to focus equally on the favorable and unfavorable aspects of entrepreneurship.

scholarly journals Connecting real learning with social media ROI

2016 ◽  
Vol 29 (1) ◽  
pp. 2-11 ◽  
Author(s):  
Michael A. Crumpton ◽  
Philip B. White
Keyword(s):  
Social Media ◽  
Return On Investment ◽  
Design Methodology ◽  
Value Added ◽  
Content Type ◽  
Home Institution ◽  
Social Media Presence

Purpose This case study aims to outline the activities related to a project to create a foundation for the libraries’ social media activities and determine return on investment and value added for the efforts. Design/methodology/approach This case study describes the actions taken and the information tracked in establishing social media presence with recommendation for a sustainable program. Findings Social media adds value to libraries’ organizational personality, but it also incurs cost and effort that should be strategically managed. Originality/value This case study was conducted in the authors’ home institution.

Towards a taxonomy of intergenerational knowledge transfer practices

2018 ◽  
Vol 25 (2) ◽  
pp. 81-91
Author(s):  
Kerstin Kuyken ◽  
Mehran Ebrahimi ◽  
Anne-Laure Saives
Keyword(s):  
Knowledge Transfer ◽  
Comparative Study ◽  
Design Methodology ◽  
Qualitative Case Study ◽  
High Tech ◽  
Content Type ◽  
Case Study Design ◽  
Younger Workers ◽  
Intergenerational Knowledge

Purpose This paper aims to develop a better understanding of intergenerational knowledge transfer (IKT) practices by adopting a context-related and comparative perspective. Design/methodology/approach A qualitative case study design involving 83 interviews and non-participative observation in German and Quebec organizations has been chosen. Findings Two distinctive archetypes of IKT emerge from both national contexts: “we-individualizing” (Germany) and “I-connecting” (Quebec), leading to an eightfold taxonomy of IKT practices. Research limitations/implications This research is limited to young and senior workers and to high-tech sectors. Originality/value Comparative and inductive study of IKT, adaptation of IKT practices to national contexts, retaining younger workers. This inductive and comparative study allows a better adaptation of IKT practices to national contexts and therefore a better retention of younger workers.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

scholarly journals Exploring producers' motivations and challenges within a farmers' market

2020 ◽  
Vol 122 (7) ◽  
pp. 2089-2103
Author(s):  
Rosario Michel-Villarreal ◽  
Eliseo Luis Vilalta-Perdomo ◽  
Martin Hingley
Keyword(s):  
Design Methodology ◽  
Farmers Markets ◽  
Full Time ◽  
Structured Interviews ◽  
Farmers Market ◽  
Content Type ◽  
Food Supply Chains ◽  
Part Time ◽  
Short Food Supply Chains

PurposeThe purpose of this study is to explore food producers' motivations and challenges whilst participating in short food supply chains (SFSCs). This paper compares findings with previous literature and investigates the topic in the context of producers' motivations.Design/methodology/approachThe paper includes a literature review concerning producers' motivations to engage in SFSCs. A case study was designed to investigate motivations underlying producers' engagement in SFSCs, as well as the challenges that they face. Semi-structured interviews were conducted in a farmers' market located in Mexico. Thematic analysis is used to identify the principal issues for producers'. Propositions based on findings are presented.FindingsFindings suggest that small, large, part-time and full-time producers are willing to engage with farmers' markets for diverse primary economic and non-economic motivations. Individual and collective challenges were also identified.Originality/valueThis research helps to explain producers' motivations and challenges within SFSCs in an under-researched context, namely a focus on producers' and in the Global South.

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