scholarly journals Tax compliance in an EFD-enabled environment: Evidence from a developing economy

2021 ◽  
Vol 3 (1) ◽  
pp. 53-68
Author(s):  
Agnes Elson Malima ◽  
Surendran Pillay ◽  
Adefemi A. Obalade
Keyword(s):  
Tax Compliance ◽  
Business Owners ◽  
Small Business Owners ◽  
Development Projects ◽  
Chi Square ◽  
External Sources ◽  
The Government ◽  
The Right ◽  
Arusha Region ◽  
Audit Effectiveness

The focus of this study was to assess the contribution of Electronic Fiscal Devices (EFDs) to ensuring tax compliance among small business owners in the Arusha Region in Tanzania. The study was motivated by the fact that the government of Tanzania has invested effort and funds to ensure that revenue adequately supports development projects. Regardless of effort, there is continued reliance on external sources of funds to support development projects. This poses a question on how the introduction of EFDs would increase tax compliance and eventually impact the government income for development projects. The main objective of the study was to determine whether the rate of using EFDs, the level of transparency, fairness in tax procedures, and the perceived audit effectiveness affect the level of tax compliance. Data was analyzed using descriptive procedures, One Way ANOVA, Chi-Square, and ordinal regression. Findings of the study are as follows: First, fairness in tax procedures, the perceived level of transparency and the rate of EFD use had no impact on the level of tax compliance; second, business and EFD use experience, audit effectiveness, and the use of EFDs in tax audits have impacted tax compliance. The study recommends other government departments to consider adopting relevant technology in operational areas where transparency, fairness and compliance are required. The inclusion of other sectors not currently captured by EFD use will be a step in the right direction.

scholarly journals ENHANCING MICRO AND SMALL BUSINESS OWNER MANAGERIAL SKILLS THROUGH BASIC ACCOUNTING PRINCIPLES TRAINING IN LARANGAN INDAH SUBDISTRICT, TANGERANG CITY

ICCD ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 591-594
Author(s):  
T Herry Rachmatsyah ◽  
Paiman Rahardjo ◽  
Franky Franky ◽  
Rahayu Rahayu
Keyword(s):  
Small Business ◽  
Business Owners ◽  
Small Business Owners ◽  
Managerial Skills ◽  
Audiovisual Aids ◽  
Accounting Principles ◽  
Efficiency And Effectiveness ◽  
Post Test ◽  
The Right ◽  
Evaluation Of Learning

Many micro and small business owners do not carry out accounting properly because they do not have a good understanding of basic accounting principles. Poor accounting causes the owners do not know the health of their businesses and cannot make the right decisions to improve the efficiency and effectiveness of their businesses. To help micro and small business owners improve their knowledge of accounting, Postgraduate Program, Universitas Prof. University Dr. Moestopo organized community engagement activities in the form of training in basic accounting principles. The training participants consisted of 28 micro and small business owners who were domiciled or residing in the Larangan Indah Subdistrict. The training was conducted using lecture or classroom methods. To evaluate training, the Kirkpatrick’s Model is used with evaluations carried out in the reaction and learning areas. Based on the results of evaluating the reaction using the satisfaction questionnaire, it is known that the participants showed positive reactions while based on the results of the evaluation of learning using a comparison between pre-test and post-test scores it is known that the participants experienced an increase in knowledge. The aspects that will be improved in the next training are audiovisual aids, facilities, and schedule.  

scholarly journals Agricultural Land Conversion and the Influence of the Food Supply Chain

2021 ◽  
Vol 58 (1) ◽  
pp. 5518-5525
Author(s):  
M Chairul Basrun Umanailo Et al.
Keyword(s):  
Supply Chain ◽  
Agricultural Land ◽  
Analytical Techniques ◽  
Business Owners ◽  
Land Utilization ◽  
Trade Center ◽  
The Government ◽  
Productive Land ◽  
The Right

The phenomenon of changing the function of agricultural land in Namlea District becomes a problem when the amount of productive land decreases and has an impact on the availability of land for agricultural production and affects the supply chain of agricultural products to the community. The research was conducted to describe the conversion of agricultural land and its utilization in the Namlea subdistrict. The research site focuses on Namlea District Buru Regency with consideration of the availability of the number of agricultural lands that are less than other districts in the Buru Regency. The number of informants interviewed as many as 40 people consisting of landowners, farmers, business owners, and village apparatus. Analytical techniques used to follow the concept of Miles and Huberman where activities in the analysis of qualitative data are conducted interactively and continuously to find saturation in the data processing. The results showed that the reduction of farmland in Namlea district was due to the conversion of land for various activities including housing and development of the Trade Center. Besides, the use of converted land is caused by the system of personal ownership that is secured by the Government through the right to building or proprietary rights but has not fully set the long-term oriented land utilization pattern.  

scholarly journals The Impact of Nongovernmental Organizations (NGOs) on Sustainable Development Projects in Katsina Metropolis

2019 ◽  
pp. 1-8
Author(s):  
Naseer Babangida Muazu ◽  
Abubakar Abdullahi
Keyword(s):  
Sustainable Development ◽  
Health Care Services ◽  
Development Projects ◽  
Skills Acquisition ◽  
Chi Square ◽  
Grass Root Level ◽  
The Government ◽  
Chi Square Analysis ◽  
The Impact ◽  
Structured Questionnaire

Nigeria is facing profound social, economic and environmental impact of population growth, development and environmental constraints. It is apparent that government alone has limited capacity to deal with all these problems. NGOs being one of the most effective partners have been playing supportive roles with the government, in some cases, they are considered more effective to get attached with the grass root level developmental initiatives. However, despite the role NGOs played, their presence and impact is not fully evaluated, recognized and appreciated by many governments and community members. It is for this reason this article attempts to examine whether projects executed by NGOs have any impact on sustainable development in Katsina Metropolis, given special emphasis on projects that dealt with environmental protection, poverty alleviation and health care services. The study further look at whether efficiency of NGOs officials has any impact on success of sustainable development projects execution.  A structured questionnaire was used to collect data from 150 NGOs beneficiaries in five (5) selected political wards of twelve (12) in Katsina metropolis. Interviews was used to collect relevant data using a structured questionnaire from NGOs officials which include; development officers and facilitators in five (5) selected NGO offices operating in Katsina Metropolis namely; Save the Children, Service to Humanity Foundation, Murna Foundation, Katsina Friends of Environment and Makudawa Skills Acquisition. Frequency and chi-square analysis was used to present the results. The findings revealed that NGOs are complementing government efforts towards achieving sustainable development through their projects, and efficiency of NGOs officials has significant impact on success of sustainable development projects executed in the area. The findings of the study can benefit government and NGOs in creating more areas of collaboration in order to achieve sustainable development.

scholarly journals A tax compliance risk profile of guesthouse owners in Soweto, South Africa

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Marina Bornman ◽  
Pusheletso Ramutumbu
Keyword(s):  
South Africa ◽  
High Risk ◽  
Small Business ◽  
Tax Compliance ◽  
Business Owners ◽  
Risk Profile ◽  
Research Approach ◽  
Small Business Owners ◽  
Guest House ◽  
Compliance Behaviour

Background: A conceptual framework to assess the particular tax situation of small business owners identifies three key aspects that distinguish small business owners’ perceptions of their tax obligation. These aspects are: they are likely to perceive more opportunities not to comply than employed taxpayers; they are likely to lack meaningful taxation knowledge and they are likely to frame the paying of taxes as a loss.Aim: The aim of this article was to sketch a tax compliance risk profile of guest house owners in Soweto to suggest strategies to negate those factors that may negatively influence their compliance behaviour.Setting: Tax compliance is a priority for tax administrations, especially in developing countries such as South Africa where small businesses are a high compliance risk group. Small guest houses’ income is usually variable and/or cash-based and not easily verifiable against third-party data, which creates a high risk of non-compliance.Methods: A mixed methods research approach was followed. Empirical evidence in the form of semi-structured questionnaires administered face-to-face with 23 guest house owners in Soweto was statistically and thematically analysed to compile a profile of the tax compliance risk according to the framework for tax compliance behaviour of small business owners.Results: Factors such as age, gender and tax morale show favourable results for tax compliant behaviour. However, perceptions of fairness, perceived opportunity for non-compliance, knowledge deficits, decision frames, industry, business size and social norms embrace a high risk of non-compliance for this population.Conclusion: Information pointing out the factors that could negatively influence tax compliance behaviour in this population was obtained. Strategies for empowering small business owners to comply voluntarily with their tax obligations are suggested and include, for example, taxpayer education and improved communication efforts from the revenue authority.

scholarly journals Kepatuhan Ibu Nifas Dalam Pemanfaatan Buku KIA Terhadap Pencegahan Komplikasi Masa Nifas Di Kota TarakanKepatuhan Ibu Nifas Dalam Pemanfaatan Buku KIA Terhadap Pencegahan Komplikasi Masa Nifas Di Kota Tarakan

2021 ◽  
Vol 5 (2) ◽  
pp. 77-86
Author(s):  
Nur Indah Noviyanti ◽  
◽  
Gusrian Gusrian ◽  
Keyword(s):  
Mortality Rate ◽  
Infant Mortality ◽  
Community Health Center ◽  
Sampling Technique ◽  
Infant Mortality Rate ◽  
Chi Square ◽  
Cross Sectional ◽  
The Government ◽  
The Right ◽  
Postpartum Mothers

Indonesia is currently still experienced problems related to the high maternal mortality rate (MMR) and infant mortality rate (IMR). So that the government makes efforts to reduce MMR and IMR. In this effort, in 1994 the government issued the MCH booklet, which is one of the strategies in reducing maternal and infant mortality rates, this strategy involves empowering the community, especially families and communities. In order to ensure the use of the MCH handbook in the community, the implementation of the MCH handbook is coordinated directly by the respective regional health offices. During the pandemic postpartum mothers find it difficult to access health facilities because of the right to service. Therefore, to increase mother's knowledge, both about early detection of complications, health education, health promotion, it is hoped that mothers can support them through the KIA book that every pregnant and postpartum mother has. This study aims to determine the relationship between postpartum mother’s adherence to the use of MCH book as an education to prevent complications in the Pandemic Era in the Sebengkok Community Health Center. This type of research used analytical research with cross sectional design. The population in this study were all postpartum mothers who were in the working area of the pusksemas Sebengkok from January to June 2020. The sampling technique in this study was purposive sampling. Based on the chi square test, the value of ρ = 0.011 was obtained, which shows ρ <α (0.05), which means that there is a relationship between postpartum mothers' knowledge of the use of the MCH book during the COVID-19 pandemic.

scholarly journals Study of Kenyan Optometrists View on Future of Optometry and Prospective Impact on Public Health

2020 ◽  
Author(s):  
Shadrack Muma ◽  
Stephen Obonyo
Keyword(s):  
Public Health ◽  
Public Awareness ◽  
Vision 2020 ◽  
Chi Square ◽  
Public Health Implication ◽  
The Public ◽  
Health Implication ◽  
The Government ◽  
The Right ◽  
Structured Questionnaire

Abstract Background: VISION 2020: The Right to Sight, was to ensure that by the year 2020, a great reduction in the incidences of avoidable blindness be recorded. This was achivable by training optometrists. Kenya has a population of 47 million, with 56 registered optometrists who are not regulated by the government. However there is no data on optometrists view on the future of optometry in Kenya and the public health implication. Methods: A semi-structured questionnaire was emailed to 56 registered optometrists. The questionnaire contained broad areas such as demographics of participants, their view on status of optometry in kenya, challenges faced by the optometrists, availability of lecturers, their concerns on the way forward and how these issues impacts on public health. A chi-square was used to look at associations and odds ratio was computed.Results: A vast majority (90%) of the respondents suggested that regulating optometry will be the only solution to their problems. Most respondents 91.7% agreed that the situation has impacted negatively on the public health. General public awareness on what is optometry should be enhanced 79%. The qualitative analysis produced four broad themes: (1) regulation; (2) unity; (3) public health implication and (4) creating public awareness. Conclusion: The key recommendations was to lobby for regulation of optometry practise and there is need for public awareness on what is optometry and their role in the eye care. Adequate lecturers should be recruited to ensure quality among graduates in delivery to the public.

“Zeropay”

2021 ◽  
pp. 648-666
Author(s):  
June-Suh Cho
Keyword(s):  
Government Policy ◽  
Small Businesses ◽  
Business Owners ◽  
Smartphone App ◽  
Small Business Owners ◽  
Qr Code ◽  
Metropolitan Government ◽  
The Government ◽  
Money Transfers ◽  
Fee Payment

ZeroPay is a “zero-fee payment service,” which is designed to help small businesses. It is a QR code-based mobile secure payment service that the government, Seoul Metropolitan Government (SMG), bank, and private settlement providers cooperate to reduce small business owners' commission burden. When a consumer recognizes a QR code as a smartphone app, the fees charged by the merchant's franchisee will either be lost or significantly lowered as money transfers from the consumer account to the merchant account. SMG started to ease commissions' burden on small businesses suffering from recession, rising rents, and card fees. However, because of this service started with government policy, ZeroPay started with many controversies, and these issues need to be addressed for the service to settle down stably. The main discussion of this paper is that this service will be applied successfully to the market. The author discusses how the SMG efforts settle successfully with strategically initiated services.

scholarly journals Social Control through Public Disclosure on Tax: A New Approach to Enhance Tax Compliance

2021 ◽  
pp. 155
Author(s):  
Neni Susilawati ◽  
Vallencia Vallencia
Keyword(s):  
Social Control ◽  
Online Survey ◽  
Tax Compliance ◽  
Public Disclosure ◽  
The Public ◽  
Cultural Character ◽  
The Government ◽  
Data Collection Technique ◽  
The Right ◽  
Naming And Shaming

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the tax payer- behavior approach is still rarely applied. The re-emergence of the issue of tax data publication through Pandora Paper after previously being surprised with the Panama Paper, is the right momentum to look back at tax transparency with the naming and shaming instrument. But before that, research is needed on whether the application of this approach is suitable to be applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the purpose of this study is to explore the level of social control of the community as an initial capital in implementing the public disclosure on tax in an effort to increase tax compliance. Quantitative approach was conducted with online survey as data collection technique. As the result, Indonesian people have strong social control, especially with the existence of social media. The majority of respondents support if the publication of tax data is applied. Public disclosure on tax has a significant role in shaping tax morals.

scholarly journals The Impact of Old Age Allowance on Elderly People’s Socio-Economic Life: A Study of Kumal Community in Lamjung

2020 ◽  
Vol 2 ◽  
pp. 1-8
Author(s):  
Gopal Prasad Sedhai
Keyword(s):  
Older People ◽  
Elderly People ◽  
Old Age ◽  
Economic Life ◽  
Poor People ◽  
Chi Square ◽  
Income Sources ◽  
The Government ◽  
The Right ◽  
The Impact

This study focuses on the response of elderly people on the old age allowance and its impact on socio-economic issues. The allowance is the cash provided by the government of Nepal as a social security allowance to the people of age 70 years and above. Both qualitative and quantitative data has been used in this study from complete enumeration. The information was collected from three municipalities: Sundar Bazar Municipality, Maddhye Nepal Municipality, and Rainas Municipality of Lamjung District. A face-to-face interview method was applied to collect information regarding social and economic aspects from all 51 elderlies of Kumal respondents who received allowance. Chi-square test was applied to find out the factors associated with satisfaction of elderly people. Most of the respondents felt that the allowance is negligible and administrative difficulties like error in date of birth in citizenship, delay in receiving, inaccessibility to bank due to ageing, etc. in receiving the allowance. People who were satisfied with this allowance reported that it was a privilege from the government and they can use this money on their own. This finding is based on a single ethnic group of small area and cannot be generalized to whole population but explored some idea how the allowance is perceived in Nepal. The allowance establishes the right of older people and essential for poor people to fulfil their daily needs. The government should take some initiatives for better management of the allowance with other processes rather than cash distribution and take more initiation for very poor older people who have no other income sources.

scholarly journals Starting Ones Own Business What Motivates Entrepreneurs?

2015 ◽  
Vol 14 (2) ◽  
pp. 237-246
Author(s):  
Y. Hefer ◽  
M. C. Cant ◽  
J. A. Wiid
Keyword(s):  
South Africa ◽  
Small Business ◽  
Online Survey ◽  
Business Owners ◽  
Motivational Factors ◽  
Small Business Owners ◽  
Survey Questionnaire ◽  
Advantages And Disadvantages ◽  
Kwazulu Natal ◽  
The Government

The purpose of this study was to determine the factors that motivate and challenge people when starting up their own small business. This paper includes the challenges that entrepreneurs encounter, advantages and disadvantages of owning ones own business, as well as highlighting the factors that are important to succeed in owning ones own business. The study was quantitative in nature and made use of an online survey questionnaire to collect data from entrepreneurs and potential entrepreneurs in KwaZulu Natal, South Africa. The results indicated that the most motivational factors include the desire to pursue a business idea and that they want to be their own boss. The results further highlighted that the main challenges for small business owners are financial in nature as well as support from the government.

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