scholarly journals Illicit cigarette trade in the cities of Pakistan: comparing findings between the consumer and waste recycle store surveys

2021 ◽  
pp. tobaccocontrol-2020-056386
Author(s):  
Amina Khan ◽  
Fiona Dobbie ◽  
Kamran Siddiqi ◽  
Saeed Ansaari ◽  
S M Abdullah ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Random Sampling ◽  
Tobacco Industry ◽  
Sampling Strategy ◽  
Retail Price ◽  
Consumer Survey ◽  
Tobacco Taxes ◽  
The Difference ◽  
The Government ◽  
Cigarette Packs

BackgroundConcerns about the magnitude of illicit cigarette trade have prevented the Government of Pakistan from increasing tobacco taxes. We estimated the proportion of illicit cigarettes sold in Pakistani cities. Moreover, we compared two methods for collecting cigarette packs and investigated if the illicit cigarette trade equates to tax evasion.MethodWe analysed cigarette packs collected from 10 cities of Pakistan using two methods: consumer survey based on a two-stage random sampling strategy to recruit adult smokers and photograph their cigarette packs and waste recycle store survey to purchase used cigarette packs. Cigarettes were considered illicit if any one of the following was absent from their packs: text and pictorial health warning, underage sale prohibition warning, retail price and manufacturer’s name. From the consumer survey, we also estimated the proportion of smokers who purchased loose cigarettes (illegal) and packs below the minimum retail price. Taxation officers (n=4) were consulted to assess their level of confidence in judging tax evasion using the above criteria.ResultsOut of 2416 cigarette packs in the consumer survey, 454 (17.8%; 95% CI 15.4% to 20.2%) were illicit. Similarly, out of 6213 packs from waste recycle shops, 1046 (16.8%; 95% CI 15.9% to 17.7%) were illicit; the difference was not statistically significant (p=0.473). Among consumers, 29.5% bought loose cigarettes and 13.8% paid less than the minimum retail price. The taxation officers considered the manufacturer’s name and retail price on cigarette packs as the most relevant criteria to detect tax evasion.ConclusionsOne in six cigarette packs consumed in Pakistan could be illicit. These figures are far less than those propagated by the tobacco industry. Collecting packs from waste recycle stores is an efficient and valid method to estimate illicit cigarette trade.

scholarly journals Pengaruh Pengetahuan dan Pemahaman Peraturan Perpajakan, Penghindaran Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

2018 ◽  
Vol 10 (2) ◽  
pp. 156-167
Author(s):  
Davidya Febri ◽  
Tri Sulistyani
Keyword(s):  
Data Collection ◽  
Tax Evasion ◽  
Random Sampling ◽  
Sampling Methods ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
The Third ◽  
The Difference ◽  
Program Version

The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations,  tax  avoidance,  taxation  and  compliance sanctions  on  private  taxpayers  of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis  is  that  there  is an  influence  of  knowledge  and  understanding  of  taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that  there  are  differences  in  knowledge  and  understanding  of  taxation  regulations,  tax evasion,  tax  sanctions  and  compliance  with  private taxpayers  private  employees  with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.

scholarly journals SUMBANGAN TIK DAN PELATIHAN PEMANFAATANNYA TERHADAP PENINGKATAN NILAI UN PROPINSI MALUKU CONTRIBUTION OF ICT AND ITS UTILIZATION TRAINING TO INCREASE THE NATIONAL EXAMINATION VALUES IN MALUKU PROVINCE

2019 ◽  
Vol 17 (3) ◽  
pp. 029
Author(s):  
Waldopo Waldopo
Keyword(s):  
Teacher Training ◽  
Random Sampling ◽  
Sampling Technique ◽  
Stratified Random Sampling ◽  
Significance Level ◽  
National Education ◽  
National Examination ◽  
The Difference ◽  
The Government ◽  
Education Network

Sebagai negara kepulauan yang tempat tinggal penduduknya tersebar di banyak pulau, keberadaan TIK untuk pendidikan mutlak diperlukan. Untuk kepentingan tersebut Pusat Teknologi Informasi dan Komunikasi (Pustekkom) diberi amanah untuk mengelola dan mengkoordinasikan pemanfaatan TIK untuk pendidikan. Sejak tahun 2008 Pustekkom telah memberikan fasilitas TIK untuk pembelajaran yang berupa bandwidth gratis melalui Jejaring Pendidikan Nasional (jardiknas) kepada lebih dari 16.000 sekolah SD, SMP, SMA dan SMK di Indonesia, dan secara bertahap memberikan pelatihan bagi para guru di sekolah tersebut dalam memanfaatkan TIK untuk pembelajaran. Masalahnya “apakah fasilitas TIK dan pelatihan guru tersebut memberikan kontribusi terhadap peningkatan nilai UN SMP dan SMA khususnya di Propinsi Maluku. Untuk menjawab pertanyaan ini, dilakukan penelitian dengan cara membandingkan nilai UN pada pereode sebelum diberikan fasilitas TIK yaitu tahun 2005-2007 dengan pereode setelah diberikan fasilitas TIK, yakni tahun 2008-2011. Pengambilan sampel dilakukan dengan menggunakan teknik proportional stratified random sampling. Perbedaan rerata dari hasil UN antara sebelum dengan sesudah diberikan fasilitas TIK diuji melalui Uji-t dengan menggunakan taraf signifikansi 0,05. Hasil penelitian menunjukkan bahwa terdapat peningkatan nilai UN yang signifikan untuk seluruh mata pelajaran yang di UN-kan. Peningkatan nilai UN diduga karena pengaruh TIK dan pelatihan guru dalam pemanfaatan TIK untuk pembelajaran. Dari hasil penelitian ini disarankan agar pemerintah secara terus menerus meningkatkan pemberian layanan TIK ke sekolah-sekolah lainnya di Indonesia, sekaligus memberikan pelatihan pemanfaatan TIK untuk pembelajaran kepada guru-gurunya. As an archipelagic country, where people live in many islands, the presence of ICT for education is absolutely necessary. For this purposes, The state of Republic Indonesia through the Ministry of Education and Culture was given the mandate to The Center of ICT for Education (Pustekkom) to manage and coordinate the using of ICT for education. Due to, since 2008 Pustekkom has provided ICT facilities (in the form of free bandwidth) via the National Education Network (Jardiknas) program to more than 16,000 schools: Secondary School (SC), Senior High School (SHC) and Vocational School (VC) especially in Maluku Province , and gradually trained teachers in schools in the using of ICT for learning. The problem is “whether ICT facilities and teacher training contributed to an increase in the National Examination value of SC and SHC”. To answer this question, the research done by comparing the value on before being awarded the ICT facilities in the years of 2005-2007 period with after being given of the ICT facilities, the years of 2008-2011 period. Sampling was done using proportional stratified random sampling technique. The difference of between average the period tested by t-test using the significance level of 0.05. The results showed that there were significant increasing the value of the National Examination for all subjects tested. Increasing the value of National Examination allegedly under the influence of ICT facilities and teacher training in the using ICT forlearning. From the results of this study suggested that the government is continuously improving ICT services to all schoolin Indonesia and providing training to teachers on ICT for education/learning.

scholarly journals EFEKTIVITAS KEBIJAKAN HARGA ECERAN TERTINGGI (HET) DAN RANTAI PASOK BERAS MEDIUM DI PROVINSI LAMPUNG

2020 ◽  
Vol 8 (2) ◽  
pp. 318
Author(s):  
Nadya Putri ◽  
Raden Hanung Ismono ◽  
Ktut Murniati
Keyword(s):  
Marketing Channels ◽  
Retail Price ◽  
Price Difference ◽  
Before And After ◽  
Qualitative Descriptive ◽  
The Difference ◽  
Rice Policy ◽  
The Government ◽  
The Stability ◽  
Descriptive Method

Indonesia is a country that consumes and produces rice, so rice is a primary need in Indonesia. The government stipulates the highest retail price (HET) of rice policy to maintain the stability of rice price. The purposes of this study are to fin out the effectiveness of rice HET policy in Lampung Province, to analyze the impacts of thepolicy stipulation, and to find out the difference between medium rice supply chains before and after the HET Policy. This research uses quantitative and qualitative descriptive method. Data collection techniques used were interviews using questionnaires and also observation. The results of this study were the policy of medium rice HET has not been effectively implemented Lampung Province with price difference of Rp1.663,00. This caused no impact on the farmers, distributors, retail traders, and consumers. In the previous study, the medium rice supply chain flow in Lampung Province was infour marketing channels while in the current study was in six marketing channels.Keywords: effectiviness, HET, rice, supply

scholarly journals Measuring the illicit cigarette market in Mexico: a cross validation of two methodologies

2020 ◽  
pp. tobaccocontrol-2019-055449 ◽  
Author(s):  
Belen Saenz de Miera Juarez ◽  
Luz Myriam Reynales-Shigematsu ◽  
Michal Stoklosa ◽  
Kevin Welding ◽  
Jeffrey Drope
Keyword(s):  
Survey Data ◽  
Cross Validation ◽  
Tobacco Industry ◽  
Statistical Tests ◽  
Survey Methods ◽  
Cigarette Use ◽  
Illicit Trade ◽  
Face To Face ◽  
The Difference ◽  
Cigarette Packs

ObjectiveTo compare two methods to estimate the magnitude of the illicit cigarette trade in Mexico and to contrast these results with tobacco industry figures.MethodsWe used two survey methods: a smoker survey and a discarded pack survey. Data were collected in eight major cities in Mexico between November and December 2017. A total of 2396 face-to-face interviews to adult smokers were conducted and 8204 discarded packs were collected. To determine whether cigarette packs were intended for the Mexican market, we analysed pack features required by Mexican regulations and self-reported brands of the last purchase. Standard statistical tests to compare proportions were employed. Correlates of illicit cigarette use were also analysed.ResultsThe share of cigarettes not intended for the Mexican market was 8.8% based on the analysis of discarded packs and 7.6% based on the survey of smokers, that is, the difference was small and only borderline significant overall (p=0.055). Also, both results were lower than those presented by the tobacco industry (16.6%). However, differences across methods were statistically significant for various cities.ConclusionOur results suggest that the optimal practice for the study of illicit trade is to cross validate estimates using both the smoker survey and the littered pack survey. If resources are limited, however, our findings indicate that either method could be used because both yield similar overall results, as longs as the potential biases are considered. Also, consistent with findings from other studies, our results suggest that the tobacco industry exaggerates the scope of illicit cigarette trade.

Capaian pembangunan manusia: analisis komparatif Provinsi Banten, Jawa Barat dan DKI Jakarta

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Adriwati Adriwati
Keyword(s):  
Human Development ◽  
Human Development Index ◽  
Human Population ◽  
Provincial Government ◽  
Healthy Life ◽  
Development Index ◽  
Long Life ◽  
The Difference ◽  
The Government ◽  
Development Paradigm

Human development is a development paradigm that puts human (population) as the focus and final target of all development activities, namely the achievement of control over resources (income to achieve decent living), improvement of health status (long life and healthy life) and improve education. To see the success rate of human development, UNDP publishes an indicator of Human Development Index (HDI). This study discusses the achievements of human development that have been pursued by the government. The problem analyzed in this research is the difference of human development achievement in some provincial government in Indonesia. This paper aims to compare the achievements of human development in some provincial governments seen from the achievement of human development index of each province. Research location in Banten Province, West Java and DKI Jakarta.Keywords:Human Development Index, Human Development Achievement

Konsep Pemerintahan Religius dan Demokrasi Menurut Abdul Karim Soroush dan Ayatullah Khomeini

2013 ◽  
Vol 3 (2) ◽  
pp. 438-473
Author(s):  
M. Heri Fadoil
Keyword(s):  
Religious System ◽  
Islamic Jurisprudence ◽  
Ayatollah Khomeini ◽  
The Difference ◽  
The Government ◽  
The Right

Abstract: Abdul Karim Soroush judges that religious rule is incorrect assessment of the application of Islamic jurisprudence. In a religious society, Islamic jurisprudence obtains the right to govern. It is, of course, necessary to establish a kind of Islamic jurisprudence-based religious rule. Soroush firmly rejects it because such interpretation is too narrow. As for democracy, Soroush argues that the system used is not necessarily equal to that of the Western. On the contrary, Ayatollah Khomeini’s thoughts on religious rule are reflected in the so called wilayat al-faqih. It is a religious scholar-based government. Democracy, according to him, is the values of Islam itself, which is able to represent the level of a system to bring to the country’s progress. Principally, there are some similarities between the ideas of Ayatollah Khomeini and those of Abdul Karim Soroush in term of religiosity. They assume that it is able to sustain the religious system of government. The difference between both lies on the application of religiosity itself. Ayatollah Khomeini applies the concept of a religious scholar-based government, while Abdul Karim Soroush rejects the institutionalization of religion in the government or state.Keywords: Governance, democracy, Abdul Karim Soroush, Ayatollah Khomeini

The Use of Multimedia and its Impact on Bangladeshi EFL Learners at Tertiary Level

2020 ◽  
Vol 4 (2) ◽  
pp. 150
Author(s):  
Farzana Sharmin Pamela Islam
Keyword(s):  
Language Learning ◽  
Academic Writing ◽  
Teaching And Learning ◽  
English Language ◽  
Capital City ◽  
Tertiary Level ◽  
Language Classroom ◽  
The Difference ◽  
The Government ◽  
The Impact

As 21st century is the era of modern technologies with different aspects, it offers us to make the best use of them. After tape recorder and overhead projector (OHP), multimedia has become an important part of language classroom facilities for its unique and effective application in delivering and learning lesson. Although in many parts of Bangladesh, a South Asian developing country, where English enjoys the status of a foreign language, the use of multimedia in teaching and learning is viewed as a matter of luxury. However, nowadays the usefulness and the necessity of it are well recognized by the academics as well as the government. The study aims to focus on the difference between a traditional classroom void of multimedia and multimedia equipped classrooms at university level by explaining how multimedia support the students with enhanced opportunity to interact with diverse texts that give them more in-depth comprehension of the subject. It also focuses on audio-visual advantage of multimedia on the students’ English language learning. The study has followed a qualitative method to get an in-depth understanding of the impact of using multimedia in an English language classroom at tertiary level. For this purpose, the data have been collected from two different sources. Firstly, from students’ written response to  an open ended question as to their comparative experience of learning  lessons with and without multimedia facilities; and secondly, through  observation of English language classes at a private university of Dhaka, the capital city of Bangladesh. The discussion of the study is limited to  the use of multimedia in English language classroom using cartoons, images and music with a view to enhance students’ skills in academic writing, critical analysis of image and critical appreciation of music. For this purpose, cartoons in English language, images from Google and music from You Tube have got focused discussion in this paper.

TO THE PROBLEMS OF COMBATING CORRUPTION IN MODERN RUSSIA AND INTERNATIONAL COOPERATION IN THE FIELD OF ANTI-CORRUPTION

2020 ◽  
Author(s):  
Angela Dranishnikova
Keyword(s):  
Large Scale ◽  
The State ◽  
Point Of View ◽  
Modern Life ◽  
Existing Problems ◽  
Moral Point ◽  
Material Goods ◽  
The Russian Federation ◽  
The Difference ◽  
The Government

In the article, the author reflects the existing problems of the fight against corruption in the Russian Federation. He focuses on the opacity of the work of state bodies, leading to an increase in bribery and corruption. The topic we have chosen is socially exciting in our days, since its significance is growing on a large scale at all levels of the investigated aspect of our modern life. Democratic institutions are being jeopardized, the difference in the position of social strata of society in society’s access to material goods is growing, and the state of society is suffering from the moral point of view, citizens are losing confidence in the government, and in the top officials of the state.

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

On the Major Differences between the Banking Systems of the EAEU States

2020 ◽  
Vol 26 (4) ◽  
pp. 397-406
Author(s):  
T. E. Chekanova
Keyword(s):  
Financial Stability ◽  
Systems Approach ◽  
Negative Impact ◽  
Banking Regulation ◽  
Member States ◽  
Banking Systems ◽  
Significant Negative Impact ◽  
The Difference ◽  
The Government ◽  
Major Factors

The presented study examines the problems of integration of the national banking systems of the member states of the Eurasian Economic Union (EAEU).Aim. The study aims to examine the major differences in various aspects of functioning of banking systems in the EAEU member states in terms of their impact on integration processes.Tasks. The author identifies the most prominent features of the banking systems of the EAEU states; reveals the depth of the existing differences through a comparative analysis of various indicators of national banking systems; outlines ways of overcoming integration problems associated with differences in the banking sectors of the Union states.Methods. This study is based on universal general scientific methods and elements of comparative, functional, and economic analysis within the framework of a systems approach. The author uses regulatory documents and banking reports of the EAEU states, statistical and analytical materials of the Eurasian Economic Commission (EEC), and data of Moody’s international rating agency.Results. The study identifies a number of aspects that contain the major differences in the functioning of banking systems in the EAEU member states; highlights the disproportions in the scale, level of development, financial stability, and risks of the banking spheres of the Union states; comparatively analyzes the proportion of banking and non-banking structures in the system and the share of the government and non-resident companies in the capital of banks; marks the difference in the pricing of banking services; determines differences in the existing approaches to banking regulation and the established standards; analyzes the major differences in the legislative acts of the central banks and governments of the EAEU member states and in the terms and definitions used. According to the results of the study, the major factors hindering the development of integration processes between the banking systems of the EAEU states are identified.Conclusions. The existing differences between the banking systems of the EAEU countries are diverse and multifaceted. The author states that the aspects addressed in this study have a significant negative impact on the further development of integration processes, describing the major directions and actions of the member states aimed at minimizing the exiting differences, which are required to facilitate the convergence of the states and the transition towards a common financial market.

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