The impact of revenue diversification and economic base on state revenue stability

2012 ◽  
Vol 24 (1) ◽  
pp. 58-81 ◽  
Author(s):  
Wenli Yan
Keyword(s):  
Economic Base ◽  
Revenue Diversification ◽  
State Revenue ◽  
The Impact

Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua

2016 ◽  
Vol 1 (1) ◽  
pp. 13-22
Author(s):  
Towaf Totok Irawan
Keyword(s):  
Low Income ◽  
House Prices ◽  
Tax Incentives ◽  
High Price ◽  
Short Term ◽  
Primary Input ◽  
State Revenue ◽  
Long Run ◽  
The Government ◽  
The Impact

Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input

Kazimir Malevich: Economy as the Fifth Dimension

2019 ◽  
Vol 29 (6) ◽  
pp. 215-228
Keyword(s):  
Karl Marx ◽  
Dialectical Materialism ◽  
Economic Base ◽  
Surplus Value ◽  
Bourgeois Society ◽  
Fifth Dimension ◽  
Fourth Volume ◽  
Contemporary Painting ◽  
New Criterion ◽  
The Impact

This paper deals with the impact that Karl Marx"s Das Kapital (and especially its fourth volume, the theory of Surplus Value) had on the category of economy in Kazimir Malevich"s output. In a series of texts, Malevich proclaims economy the new criterion of art and the Black Square its embodiment in contemporary painting. While the author was analyzing Marx"s views on labor and human nature, echoes of them turned up in Malevich"s manifestos and philosophical essays where the artist pondered the idea of the liberation of creative exaltation. The article others an interpretation of the creative process itself from the standpoint of economy, which for Malevich provided an opportunity to lay down the foundation for a new kind of art that was consistent with the prevailing ideology. The author points out that while Malevich was in Vitebsk he studied Marx"s works with idea of incorporating economic studies into art: his speculations on the relationships between the ideological superstructure and the practical, economic base were written in the manner of Marxist philosophy and provided the basis for his main essays, The World as Non-Objectivity (1923) and Suprematism: Thee World as Non-Objectivity or Eternal Rest (1923-1924). They defined the new art as an independent ideological superstructure positioned “outside of other contents and ideologies.” Parallel to that, the author examines the correspondence between Malevich"s theory of the surplus element and Marxist doctrines on surplus value. It is also shown that Malevich hoped to prove that, as in dialectical materialism, his new surplus element opens the way to a new artistic structure that is emerging from the womb of the old system in the same way that communism comes about as a kind of heterogeneous body from within the underpinnings of bourgeois society.

Languages on Stage: Linguistic Pluralism and Community Formation in the Nineteenth-Century Parsi Theatre

2003 ◽  
Vol 37 (2) ◽  
pp. 381-405 ◽  
Author(s):  
Kathryn Hansen
Keyword(s):  
Catalytic Effect ◽  
Community Formation ◽  
Economic Base ◽  
Modern Drama ◽  
Dominant Form ◽  
Middle Classes ◽  
Indian Cinema ◽  
The Masses ◽  
Commercial Organization ◽  
The Impact

The Parsi theatre was the dominant form of dramatic entertainment in urban India from the 1860s to the 1930s. Named for its Bombay-based pioneers, the Parsi theatre blended certain European practices of stagecraft and commercial organization with Indic, Persian, and English stories, music, and poetry. Through the impact of its touring companies, it had a catalytic effect on the development of modern drama and regional theatre throughout South and Southeast Asia. Moreover, Parsi theatre is widely credited with contributing to popular Indian cinema its genres, aesthetic, and economic base. With Hindi films now the major cultural signifier for the middle classes and the ‘masses’ in South Asia and its diaspora, documentation and evaluation of the Parsi theatre is much needed, especially to connect it convincingly to the cinematic medium that followed.

scholarly journals Revenue diversification and financial sustainability of microfinance institutions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Nderitu Githaiga
Keyword(s):  
Generalized Method Of Moments ◽  
Financial Sustainability ◽  
Microfinance Institutions ◽  
Revenue Diversification ◽  
Estimation Model ◽  
Data Set ◽  
Content Type ◽  
Method Of Moments Estimation ◽  
The Impact ◽  
Positive Effect

PurposeThis paper aims to investigate whether revenue diversification affects the financial sustainability of microfinance institutions (MFIs).Design/methodology/approachThe study uses a worldwide panel data set of 443 MFIs in 108 countries for the period 2013–2018 and two-step system Generalized Method of Moments estimation model.FindingsThe study finds that revenue diversification has a significant and positive effect on the financial sustainability of MFIs.Practical implicationsThe findings of this study actually offer important managerial and policy lessons on MFIs’ financial sustainability. Microfinance managers and policymakers should consider revenue diversification as a strategy through which MFIs can attain financial sustainability instead of overreliance on donations and government subsidiesOriginality/valueUnlike previous studies that examined revenue diversification in the context of banking firms, this study contributes to literature by examining the impact of revenue diversification of the financial sustainability of MFIs.

scholarly journals TAXPAYER ATTITUDE ON THE ELIMINATION OF TAX SANCTION AND TAXATION AWARENESS TOWARD TAXPAYER COMPLIANCE IN YOGYAKARTA

2019 ◽  
Vol 19 (1) ◽  
pp. 71
Author(s):  
Suparna Wijaya
Keyword(s):  
Positive Influence ◽  
Personal Income Tax ◽  
Regional Office ◽  
Mutual Cooperation ◽  
The Public ◽  
State Revenue ◽  
Directorate General ◽  
State Financing ◽  
The Impact ◽  
Special Region

The impact of tax on state revenue is very dominant these days. This happens because tax is a definite source in contributing funds to the state. Basically, it is a reflection of the mutual cooperation of the community in state financing regulated by legislation. One of the factors causing low taxpayer's compliance takes place because the public as taxpayers forget or maybe even simply ignore their obligation to pay taxes, especially personal income tax. This research is quantitative in nature, which involves testing hypotheses (explanatory). The population in this study is individual taxpayer registered at the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta. Approximately 350,935 Individual Taxpayers at the end of 2015 were registered. The research results indicated a positive influence between the attitude of taxpayers and taxpayer's compliance. By contrast, with respect to taxpayer compliance, the analysis on tax elimination variable shows that there is no positive influence between the elimination of tax sanctions and taxpayer compliance. The analysis on tax awareness toward taxpayer compliance indicates a positive influence between tax awareness and taxpayer compliance. Keywords—Tax Awareness; Taxpayer Compliance; Individual Taxpayers; Taxpayer Attitudes. Abstrak Perananpajakterhadap pendapatan Negara sangat dominan pada masa sekarang ini.Ini terjadi karena pajak adalah sumber yang pasti dalam memberikan kontribusi dana kepada Negara karena merupakan cerminan dari kegotongroyongan masyarakatdalam pembiayaan negara yang diatur oleh perundang-undangan. Salah satu factor menyebabkan penerimaan pajak yang sulit tercapai yaitu kepatuhan wajib pajak yang rendah itu dibuktikan karena masyarakat selaku wajib pajak lupa, atau bahkan mungkin mengabaikan kewajibannya untuk membayar pajak, khususnya pajak penghasilan orang pribadi. Jenis penelitian ini merupakan penelitian kuantitatif dengan melakukan pengujian hipotesis (eksplanatory). Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta, kurang lebih berjumlah 350.935 Wajib Pajak Orang Pribadi pada akhir tahun 2015. Hasil penelitian menunjukkan terdapat pengaruh yang positif antara Sikap wajib pajak dengan kepatuhan wajibpajak, sedangkan untuk variable kepatuhan wajib pajak terhadap penghapusan pajak menunjukkan tidak terdapat pengaruh positif antara penghapusan sanksi pajak dengan kepatuhan wajib pajak dan untuk variable kesadaran perpajakan terhadap kepatuhan wajib pajak menunjukkan terdapat pengaruh positif antara kesadaran perpajakan dengan kepatuhan wajib pajak. Kata kunci—Kesadaran Perpajakan; Kepatuhan Wajib Pajak; Wajib Pajak Orang Pribadi; Sikap Wajib Pajak.

The Impact of Covid-19 and Lockdown on South African Revenue

2020 ◽  
pp. 1-7
Author(s):  
Mangalani Peter Makananisa ◽  
Keyword(s):  
South African ◽  
Income Tax ◽  
Critical Role ◽  
Value Added ◽  
Fiscal Year ◽  
Personal Income Tax ◽  
State Revenue ◽  
Regression Parameters ◽  
Sample Data ◽  
The Impact

The state revenue plays a critical role in the running of its departments and plays a significant role in the economy. The study investigates the impact of COVID-19 and the lockdown on the South African revenue collections. The study focuses on the major taxes Personal Income Tax (PIT), Corporate Income Tax (CIT) and Value Added Tax (VAT). Over the fiscal year 2008/09 to 2019/20 the three taxes contribute around 80% of the Total Tax (TTAX). The sample data was from quarter 1, 2014 to quarter 2, 2020 (50 observations) obtained with quarter 2 of 2020 carrying the impact of the pandemic. The SARIMA and Holt-Winters models were used to forecast the continuation of the historical patterns in two scenarios, (1.) Without the impact of the COVID-19 pandemic (No shock), and (2.) with the impact of COVID-19 and lockdown (with a shock) on the revenue collections. The R-statistical software was used to obtain the regression parameters and for forecasting purposes. On “average”, the impact of the pandemic is expected to reduce total revenue by around R310.6bn to R1, 127 trillion (on the interval R1, 093 – R1, 162 trillion) from the original estimates of R1, 438 trillion for the fiscal year 2020/21. The average forecast for PIT, CIT and VAT due to the impact of the pandemic is R532.9billion, R172.6billion and R320.9billion respectively. The study further encourages model revision as more data impacted by the pandemic become available

Ownership structure, deposits structure, income structure and insolvency risk in GCC Islamic banks

2016 ◽  
Vol 7 (2) ◽  
pp. 93-111 ◽  
Author(s):  
Rihab Grassa
Keyword(s):  
Ownership Structure ◽  
Far East ◽  
Banking Regulation ◽  
Ownership Concentration ◽  
Islamic Banks ◽  
Strategic Decisions ◽  
Revenue Diversification ◽  
Content Type ◽  
Insolvency Risk ◽  
The Impact

Purpose This paper aims to examine the effect of the concentration of ownership concentration and the deposits structure on the link between income structure and insolvency risk in Islamic banks operating in Gulf Cooperation Council (GCC) countries. Design/methodology/approach Using data for 43 GCC Islamic banks over the period from 2005 to 2012, this paper specifies a three-stage least-squares model in which the impact of the concentration of ownership concentration and the deposits structure on income diversification and insolvency risk is jointly analyzed to address the problem of endogeneity. Findings The findings show that the income structure influences the insolvency risk in Islamic banks with a concentrated ownership structure. This is because the deposits structure and large shareholders influence strategic decisions. Research limitations/implications This paper is, also, subject to a number of limitations. First, this study focuses exclusively on the GCC context and excludes the other Middle East and Far East countries. Second, the paper does not take into consideration banking regulation. Practical implications The paper findings shed light on the ongoing debate about the benefits of revenue diversification and also provide valuable insights for market participants, regulators and supervisors about what drives performance in Islamic banks. Originality/value The paper fills the gap in the existing literature on insolvency risk in Islamic banks. It is expected to provide useful information for policy makers and Islamic bankers to develop a sound Islamic banking industry in the GCC region. In addition, the link identified between ownership concentration, deposits structure and revenue diversification is a novel way of analyzing the impact of the latter on insolvency risk in Islamic banks.

scholarly journals ANALISA DAMPAK KEBIJAKAN PENURUNAN TARIF PAJAK PENGHASILAN (PPh) FINAL UNTUK UMKM TERHADAP PENERIMAAN PAJAK NEGARA DI KOTA BATAM PROV. KEPRI

Profit ◽  
2021 ◽  
Vol 15 (02) ◽  
pp. 1-13
Author(s):  
Afrianti Elsye Vanomy
Keyword(s):  
Data Collection ◽  
Path Analysis ◽  
Sampling Method ◽  
Tax Revenue ◽  
Rate Reduction ◽  
Purposive Sampling ◽  
State Revenue ◽  
Direct Data ◽  
The Impact

This study aims to determine whether MSMEs in Batam have implemented PP No. 23 of 2018 according to the form of business or business profile the impact of this rate reduction of this rate reduction on tax revenue at KPP Pratama Batam Selatan. Data obtained from distributing questionnaires via Google form and interviews and direct data collection at KPP Pratama Batam Selatan. The sampling method of this research is purposive sampling technique.and uses descriptive quantitative by investigating the influence of the MSME business profile variable on State Revenue through taxpayer compliance. State revenue data comes from PPh 4 paragraph 2 specifically for MSMEs with PP. No. 46 of 2013 and PP No. 23 of 2018 over period of 4 years, namely 2016 to 2019. And using regression and path analysis. So that the results of this study indicate that the business profile is significant on taxpayer compliance, as well as the significant result between taxpayer compliance with state revenue, but business profile has no significant effect on State Revenue, the effect is direct, but the results differ if the effect of business profile on State Revenue through compliance. The result of taxpayers is significant.

scholarly journals Personal income tax reform in Latvia: assessment of effect

2019 ◽  
Author(s):  
Larisa Bule ◽  
Līga Leitāne ◽  
Kristīne Rozīte
Keyword(s):  
Income Tax ◽  
Social Insurance ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
State Revenue ◽  
Normative Concepts ◽  
The Impact ◽  
Practical Implications ◽  
Income Tax Reform

Personal income tax (PIT) policy in Latvia has been changed significantly in 2018 with the aim to reduce the tax burden and increase the income of working population by amending progressive tax rates and increasing the non-taxable minimum and minimum wage. Purpose − the aim of this study is to estimate the impact of PIT reform by assessing the effect of implementation of non-taxable minimum, deductions and substantiated spending on the dynamics of income and tax administration efficiency. Research methodology − PIT theoretic and normative concepts have been analyzed; unpublished data on actual wages in 2015−2018 provided by Latvian State Revenue Service and State Social Insurance Agency have been estimated. Findings − the main conclusion of this study is that the aim of the reform has not been achieved: income inequality hasn’t been reduced, an increase of income has been irrelevant, the gains from the reform have become unobtainable for the most unprotected groups because of the insufficient level of income. The implementation of the differentiated non-taxable minimum has generated PIT debts and higher administrative burden. Practical implications − the study may be implemented in case of progressive PIT for the reassessment of the tax framework and its future development. Originality/Value − this study is original, the actual effect of PIT reform in Latvia previously hasn’t been analyzed.

Taxation and Development

2015 ◽  
Author(s):  
Mick Moore
Keyword(s):  
Developing Countries ◽  
Political Institutions ◽  
State Capacity ◽  
Tax Collection ◽  
State Revenue ◽  
Revenue Sources ◽  
Profound Influence ◽  
Governance Institutions ◽  
The Impact

This article explores the impact of taxation on politics and development, especially in developing countries. It begins by explaining the revenues and regimes paradigm, which is based on the notion that state revenue (sources, levels or needs) has a profound influence on politics and governance institutions. In particular, it examines whether and in what ways government revenues shape political institutions and patterns of governance. The article considers a number of critiques and concerns regarding the revenues and regimes paradigm and outlines alternative perspectives. It then asks why governments tax, how they collect taxes, and what determines levels of tax collection. The article concludes by analyzing whether tax-collection performance indicates “state capacity.”

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