scholarly journals COMPLIANCE OF MICRO SMALL MEDIUM ENTERPRISE TAX PAYERS TO GROSS REGIONAL DOMESTIC PRODUCT

Author(s):  
Yuli Nawangsasi ◽  
Inayati Nasrudin ◽  
Hilda Purnamawati

Increasing the number of Micro Small and Medium Enterprise local government of Bandung is a potential source of income from the local tax sector to increase development an economic city of Bandung. This research is to describe the role of tax payer compliance rate on Micro Small and Medium Enterprise to increase the Gross Regional Domestic Product as measured by the increase government expenditures of finance development of Bandung city during period 2013 – 2016. The method of study is descriptive verificatif by using the analytical tool Two Stage Least Square. The result of the analysis indicates that compliance of micro enterprise tax payers will impact to increase the gross regional domestic product through the increased government expenditures sourced from local tax revenues.

Author(s):  
Maya Aresteria ◽  
Apip Apip ◽  
Deddy Sulestiyono ◽  
Rosdayah Fairuz Hitsotsu

ABSTRACT -  Small and Medium Enterprise (SME) also known as UMKM is growing rapidly and has become one of many sectors to support the Indonesian Economy. The lack of ability to have NPWP has been a problem for UMKM and also people. The same problem also found at UMKM in Kangkung Village. The purpose of this community service is to train the entrepreneurs about preparing and register oneself to get a NPWP. This community service is consist of four steps which started by survey of service location then collecting data on village potentials and the role of the community , Preparation for the implementation of assistance and training and training activities. After participating in the training, the entrepreneurs become more understanding and can register NPWP. This community service is expected to be held continuously for the UMKM in Kangkung village Keywords: Small and Medium Enterprises, UMKM, NPWP


2017 ◽  
Vol 3 (1) ◽  
pp. 01
Author(s):  
Devi Chandra Nirwana ◽  
Muhammadiah Muhammadiah ◽  
Muhajirah Hasanuddin

The study aims to know the role of government in the development of small and medium enterprises in the district of Enrekang. The kind of research that is used which is a qualitative with the type case studies. Source used in this study as many as nine people. Techniques of collecting the data used in research, the observation, interviews, and documentation. The results of this study hows that the goverment of Enrekang’s role is a facilitator, regulator, and catalyst. Measures taken by the government of Enrekang, it’s very helpful community in improving small and medium enterprise, there were some communities that have been able to grow its business, but the government of Enrekang still need to further improve the development of the business.Keyword: role, the goverment,  the founding UMKM      Penelitian ini bertujuan untuk mengetahui peran pemerintah dalam pembinaan usaha kecil menengah dikabupaten enrekang.Jenis penelitian yang digunakan  yaitu kualitatif dengan tipe studi kasus. Informan yang digunakan dalam penelitian ini sebanyak sembilan orang.Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara, dan dokumentasi.Hasil penelitian ini menunjukan bahwa pemerintah kabupaten enrekang sudah menjalakan perannya yaitu sebagai fasilitator, regulator dan katalisator.Tindakan yang dilakukan oleh pemerintah kabupaten Enrekang, sudah sangat membantu masyarakat dalam meningkatkan usaha kecil menengah,sudah ada beberapa masyarakat yang sudah mampu mengembangkan usahanya, tapi pemerintah kabupaten Enrekang masih perlu untuk lebih meningkatkan pembinaan kepada pelaku usaha.Kata kunci: peran, pemerintah, pembinaan UMKM 


2021 ◽  
Vol 18 (1) ◽  
pp. 61
Author(s):  
Arik Prasetya ◽  
Kusdi Rahardjo ◽  
Mukhammad Kholid Mawardi ◽  
Raden Rustam Hidayat ◽  
Yudha Prakasa

The Micro, Small, and Medium Enterprise (MSMEs) sector has been recognized as an essential contributor to the economic development of Indonesia. However, the sustainability of MSMEs in Indonesia is still relatively low compared to the rest of ASEAN countries with similar levels of economic growth. This study aims to extend previous studies on the relationship between MSMEs characteristics and their sustainability by specifically including financial literation as a mediation role. This study used proportional random sampling as a sampling technique. A total of 191 MSMEs owner-managers questionnaire data were processed by using Partial Least Square analysis. This study confirmed the positive influence of MSMEs characteristics on financial literacy and financial literacy on the sustainability of MSMEs. Moreover, financial literation proves to be a significant mediator of MSMEs sustainability. This study suggests that MSMEs owner-managers need to be financially literate as it can enable them to make a good financial decision that can ensure their business sustainability.


2020 ◽  
Author(s):  
Pushkar Dubey ◽  
Kailash Kumar Sahu

MSMEs (Micro, Small and Medium Enterprise) are the backbone of Indian economy as it contributes more than 30% in the India’s GDP (Gross Domestic Product). The present research studies the current conditions of MSMEs amid corona virus crisis and the economic relief package, specifically for MSMEs, entitled as “Atmanirbhar Bharat (Self-Dependent India)” in order to revive the business activities of MSMEs. Critical review of the economic package and modification needed in terms of MSMEs issues in the further announcements were discussed in this paper. Former RBI (Reserve Bank of India) governor Raghuram Rajan and Nobel Prize winner in economics Prof. Abhijit Banerjee has also contributed in the discussion in order to revive the Indian economy.


2020 ◽  
pp. 0143831X2092554
Author(s):  
Margarita Nyfoudi ◽  
Nicholas Theodorakopoulos ◽  
Alexandros Psychogios ◽  
Anders Dysvik

This article examines the relationship between the deterioration of working conditions concomitant with macroeconomic turbulence and employees’ citizenship, i.e. discretionary effort, towards the organisation. In particular, this study focuses on teams and how to redress the employee backlash against the increasing adversity experienced. Having collected data from 151 employees in 23 Cypriot small and medium enterprise teams during a macroeconomic crisis, the findings demonstrate that adverse working conditions relate negatively to discretionary effort only for those teams with low and moderate levels of information sharing. The study highlights the vital role of team information sharing in dampening the negative workplace repercussions of a deeply recessional economy.


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