scholarly journals Taxpayer Perceptions of Tax Awareness, Tax Education, and Tax Complexity among Small and Medium Enterprises in Malaysia: A Quadrant Analysis Approach

2022 ◽  
Vol 10 (1) ◽  
pp. 231-242
Author(s):  
Nadiah Abd. Hamid ◽  
Ida Suriya Ismail ◽  
Nuridayu Yunus ◽  
Muhammad Nizam Jali ◽  
Anwary Syuhaily Rosly
Keyword(s):  
Small And Medium Enterprises ◽  
Analysis Approach ◽  
Quadrant Analysis ◽  
Tax Complexity ◽  
Tax Education ◽  
Medium Enterprises

scholarly journals The Effects of Tax Education on Government Revenue Collection: The Case of Small and Medium Enterprises in Morogoro Municipality, Tanzania

2021 ◽  
pp. 28-41
Author(s):  
Ezra Ndubula ◽  
Emmanuel Matiku
Keyword(s):  
Survey Methodology ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Tax Reforms ◽  
Revenue Collection ◽  
Tax Returns ◽  
Tax Education ◽  
High Level ◽  
Medium Enterprises ◽  
Descriptive Survey

The efficient and effective tax education to SMEs in developing countries like Tanzania is critical to overcome the challenges of tax compliances. Despite the trend of tax reforms in Tanzania since 1998, the effects of tax education on Small and Medium Enterprises (SMEs) are still poor and many SMEs still see taxation process and cost as constraints to SMEs’ successes (Adam, 2012; Masanja, 2019). The study employed deductive approach, exploratory and descriptive survey methodology. The respondents involved 96 SMEs owners of Morogoro Municipality and four (4) TRA Education Department employees. The data collection tools involved the use of purposeful distributed questionnaires and interviews. The Statistical Package for Social Sciences (SPSS) was used to analyze data. The scope was to produce the frequency tables (Kothari, 209; Mbalwowa, 2014). To determine if the provision of tax education has resulted in tax compliance among SMEs, the results shown that to large extent there were high level of incompliancy on: timeliness for tax payment, voluntary tax payment, use of EFDs, issuance of fiscal receipts and online filing of tax returns. Therefore, the main attributing factors of tax incompliancy have been associated with tax education. The study recommends: to evaluate the tax education programs on revenue collection, complements information technology to disseminate tax education, carry out relational or causal studies of tax education on tax compliances across different demographic characteristics in Tanzania. More importantly, to promote a shift from the tax being assessed by TRA to self-tax assessment among SMEs through tax education program.

scholarly journals Efektifitas Digititalisasi Marketing Para Pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Lombok (Analisis Media Equation Theory)

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Nurliya Nimatul Rohmah
Keyword(s):  
Small Business ◽  
Qualitative Method ◽  
Small And Medium Enterprises ◽  
Analysis Approach ◽  
Research Subjects ◽  
Theory Analysis ◽  
Media Equation ◽  
Research Results ◽  
The Media ◽  
Medium Enterprises

Abstrak:Ada dua permasalahan dalam penelitian ini yaitu seberapa besar interaksi para pelaku usaha kecil dan menengah (UMKM) di Lombok terhadap media pada kegiatan digitalisasi marketing menurut analisis Media Equation Theory dan seberapa efektifkah digitalisasi marketing para pelaku usaha kecil dan menengah (UMKM) di Lombok dalam pendekatan analisis Media Equation Theory. Untuk menjawab pertanyaan tersebut, peneliti menggunakan metode kualitatif dengan pendekatan analisis media equation theory untuk dapat menelaah interaksi para pelaku usaha kecil dan menengah (UMKM) di Lombok terhadap media pada kegiatan digitalisasi marketing menurut analisis Media Equation Theory dan mengetahui prosentase keefektifan digitalisasi marketing para pelaku usaha kecil dan menengah (UMKM) di Lombok dalam pendekatan analisis Media Equation Theory, peneliti menggunakan subjek penelitian para UMKM Lombok yang mengikuti kelas Gapura Digital dan Womenwill di Lombok pada tanggal 24 Agustus 2019 untuk didapatkan hasil prosentase pada indikator yang telah ditentukan dengan memberikan link questioner yang dijawab secara online, sehingga hasil penelitian dapat langsung diketahui secara akurat.                                    Abstract:There are two problems in this research, Which are how big is the interaction of small and medium enterprises (UMKM) in Lombok using the media in marketing digitalization activities according to the Media Equation Theory analysis and how effective is the marketing digitalization of small and medium entrepreneurs (UMKM) in Lombok in the approach Media Equation Theory analysis. To answer this question, researcher used a qualitative method with a media equation theory analysis approach to be able to examine the interaction of small and medium-sized businesses (UMKM) in Lombok to the media on marketing digitalization activities according to the Media Equation Theory analysis and find out the percentage of the effectiveness of marketing digitalization of small business and medium enterprises (UMKM) in Lombok in the Media approach Equation Theory analysis, researcher used research subjects of the UMKM of Lombok whose took the Gapura Digital and Womenwill classes in Lombok on August 24, 2019 to obtain the percentage results on the indicators that have been determined by providing a questioner link answered online, so that research results can be immediately known accurately

Model Pemberdayaan Usaha Mikro Dan Pengaruhnya Terhadap Kemandirian Usaha

2015 ◽  
Vol 2 (1) ◽  
pp. 75-93
Author(s):  
Mudasetia Hamid ◽  
Evy Rosalina Widyayanti
Keyword(s):  
Human Resources ◽  
Small And Medium Enterprises ◽  
Poverty Rate ◽  
Cultural Centers ◽  
Central Java ◽  
Tourism Education ◽  
The Indian Ocean ◽  
Medium Enterprises ◽  
The City

Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.Keyword: micro entreprise, human resources, government roles, capital, partnership and autonomous.

Pengaruh Pengalaman Usaha Dan Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Menengah Terhadap Keberhasilan Usaha

2019 ◽  
Vol 6 (1) ◽  
pp. 27-39
Author(s):  
Khoirunnisa Cahya Firdarini
Keyword(s):  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Control Variable ◽  
Accounting Information ◽  
Total Sample ◽  
Creative Industries ◽  
Business Success ◽  
Statistical Tool ◽  
Business Experience ◽  
Medium Enterprises

Accounting information has an important role to achieve business success, as well as for small businesses.This research examines the effect of business experience and accounting information system used toward business success with age of business as control variable. The population of this research are small and medium enterprises (SMEs) in creative industries sector operated in Yogyakarta district. Based on purposive sampling method, total sample of this research is 200 SMEs. Statistical tool utilized to test the hypothesis in this study is path analysis using structural equation modelling (SEM). The test result shows that business experience and accounting information have positive and significant effect to the success of SMEs.

Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 159-166
Author(s):  
Muchtar Riva’i
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Economic Community ◽  
The Law ◽  
The Government ◽  
Medium Enterprises ◽  
Article 5 ◽  
Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

Opportunities for accelerating labor productivity growth: The role of small and medium enterprises

2020 ◽  
pp. 98-114
Author(s):  
Evguenia V. Bessonova ◽  
Alexander G. Morozov ◽  
Natalia A. Turdyeva ◽  
Anna N. Tsvetkova
Keyword(s):  
Labor Productivity ◽  
Productivity Growth ◽  
Small And Medium Enterprises ◽  
Growth Potential ◽  
Business Climate ◽  
Labor Productivity Growth ◽  
Positive Effects ◽  
Low Efficiency ◽  
Medium Enterprises ◽  
Medium Firms

The paper considers necessary conditions for acceleration of labor productivity growth in Russia. Based on micro data, as well as aggregate data, the paper quantifies the contribution of small and medium firms to labor productivity growth. It shows that mere increase of the number of small and medium enterprises is not as important for positive effects of these programs, as qualitative improvements: development of favorable environment for growth, which is largely determined by business climate. Accelerating productivity growth involves redistribution of labor and capital from inefficient to efficient enterprises. In particular, it is necessary to create conditions, which allow a firm to grow after it enters the market instead of stagnating as a small firm with low efficiency. At the same time, it is necessary for ineffective firms, which exhausted their growth potential, to have an opportunity to exit the market easily leaving resources including labor to fast-growing companies.

Structural Modeling of Institute of Entrepreneurship in Russia

2019 ◽  
pp. 34-48
Author(s):  
Svetlana L. Sazanova
Keyword(s):  
Global Economy ◽  
Structural Model ◽  
Institutional Environment ◽  
Small And Medium Enterprises ◽  
Structural Modeling ◽  
Entrepreneurial Activity ◽  
Pattern Modeling ◽  
Medium Enterprises ◽  
The Impact ◽  
The Relationship

Entrepreneurship plays an important role in the modern global economy; the share of products of small and medium enterprises in the gross product and exports not only of the developed but also of developing countries is growing. Innovation processes cover all sectors of the economy, and more and more people are involved in entrepreneurial activity, which contributes to the penetration of entrepreneurial thinking and business values in all areas of the socioeconomic life of society. The Institute of Entrepreneurship plays an increasingly prominent role in the institutional environment of socio-economic systems. This actualizes the problem of studying the relationship of the institution of entrepreneurship with the institutions of law, culture, management. This requires a methodology that allows you to explore the impact on the institute of entrepreneurship not only economic, but also non-economic factors. The methodology of the “old” institutionalism possesses such a tool, it is structural modeling (pattern modeling), which allows to explore the diversity of interrelationships of the institution of entrepreneurship with other components of the institutional and economic environment. The article explored the features of the development of the institution of entrepreneurship in Russia, established the relationship between the institution of entrepreneurship, values, motives and incentives for entrepreneurial activity, built a structural model of the institution of entrepreneurship based on the methodology of the old institutionalism (pattern modeling). The structural model of the institution of entrepreneurship reveals the relationship between the institution of entrepreneurship, the values of entrepreneurial activity, its motives and incentives; as well as the relationship between the institution of entrepreneurship with the institutions of governance, cultural and religious institutions, legal institutions and society.

SMART and TOPSIS Method For Determining The Priority Of Screen Printing

SinkrOn ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 151
Author(s):  
Rinaldi Setiawan ◽  
Arini Arini ◽  
Luh Kesuma Wardhani
Keyword(s):  
Decision Support ◽  
Programming Language ◽  
Screen Printing ◽  
Small And Medium Enterprises ◽  
Topsis Method ◽  
Product Selection ◽  
Final Value ◽  
Combination Of Methods ◽  
Medium Enterprises ◽  
Research Criteria

The number of micro, small and medium enterprises (MSMEs) in the field of screen printing and convection that use websites in marketing is one of them CV. Ini Sablon. but in the production process there are obstacles in working on orders that come to be done first in accordance with predetermined criteria, namely deadlines, number of orders, design, profit, and availability of goods. The use of Decision Support System (DSS) aims to provide recommendations to owners of screen printing companies. This study uses the SMART method to weight the criteria and the TOPSIS method for product selection. This system is built using the PHP programming language and MySQL database. The results of the study were a screen printing production priority website with the best final value of 0.62 and the worst final value of 0.35 with the level of accuracy between manual and system calculations reaching 100%. In this study the criteria cannot be updated, it is expected that further research criteria can be updated and use a combination of methods that have not been done.

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