scholarly journals Perceptional Analysis of Msmes Tax Justice Aspect

2020 ◽  
Vol 4 (3) ◽  
pp. 480
Author(s):  
Fransiscus X N Susanto ◽  
David A A Pesudo ◽  
Michael Victor Warouw
Keyword(s):  
Qualitative Method ◽  
Tax Compliance ◽  
Tax Rates ◽  
Tax Rate ◽  
Business Units ◽  
Descriptive Approach ◽  
Convenience Sampling ◽  
The Impact ◽  
Depth Interviews

This study aims to identify how the role of tax justice for taxpayer of Small and Medium sized enterprises (SMEs) will affect the level of compliance with paying taxes. The results of this study are also useful for Direktorat Jendral Pajak to identify how SMEs react to these policies so that they can represent the condition of their business in their obligation to pay taxes. This study used a qualitative method with a descriptive approach through questionnaires and in-depth interviews with respondents. The population of this study was SMEs assisted by Dinas Koperasi dan UMKM kota Salatiga with 1,656 business units with the method of determining many samples using the slovin formula measurement and with convenience sampling. The impact of the application of PP 23 of 2018 has been felt by taxpayer of SMEs since July 2018, the reduction in tax rates by half a percent of the previous tax rate has been proven to increase tax compliance for taxpayers of SMEs but the application of PP 23 of 2018 does not affect tax compliance for taxpayers of SMEs who have previously obeyed and taxpayer of SMEs with the motive to pay certain taxes.

scholarly journals Examining the Impact of PP 23/2018 policy through the Tax Compliance Factor of Tanah Abang Traders

2021 ◽  
Vol 11 (1) ◽  
pp. 68
Author(s):  
Wardinto P ◽  
Gunadi .
Keyword(s):  
Quantitative Method ◽  
Tax Compliance ◽  
Tax Rates ◽  
Legal Certainty ◽  
Group Influence ◽  
Social Phenomena ◽  
Tax Rate ◽  
Compliance Behavior ◽  
The Impact ◽  
Positive Effect

This study aims to examine the factors that can affect tax compliance at Tanah Abang Market traders, which are the tax rate, perceived opportunity to evade, legal certainty, and group influence. This study uses a quantitative method with a positivism approach which examines social phenomena and captures the perceptions of MSEs actors on the determinants of tax compliance. The sample in this study were 154 MSEs respondents in Tanah Abang Market that were scope into Central Jakarta Regional Tax Office, both private individuals and corporate taxpayers. The results of the study revealed that the tax rate, perceived opportunity to evade, legal certainty, and group influence have a positive effect on tax compliance at Tanah Abang Market traders, but not significant only in the tax rate variable. This is very useful for the DGT authority and the Fiscal Policy Agency as policymakers that the reduction in tax rates does not affect the compliance behavior of MSEs traders and increase monitoring of compliance with MSEs taxpayers through derivative regulations on the implementation of supervision of MSEs taxpayers. 

DISCRESSION OF THE SAMPLE RESORTS POLICE IN THE IMPLEMENTATION OF ADMINISTRATIVE LAW PERSPECTIVE INVESTIGATION

2020 ◽  
Vol 4 (2) ◽  
pp. 147
Author(s):  
Tamrin Muchsin ◽  
Sri Sudono Saliro ◽  
Nahot Tua Parlindungan Sihaloho ◽  
Sardjana Orba Manullang
Keyword(s):  
Empirical Research ◽  
Qualitative Method ◽  
Government Regulation ◽  
Sampling Technique ◽  
Administrative Law ◽  
Criminal Investigation ◽  
Accurate Data ◽  
Long Distance ◽  
The Impact ◽  
Depth Interviews

It is still found that investigating officers do not have an S1 degree or equivalent in thejurisdiction of the Sambass Resort Police as mandated in PP No. 58 of 2010 concerningAmendments to Government Regulation Number 27 of 1983 concerning theImplementation of KUHAP article 2A paragraph (1) letter a. If the requirements ofinvestigators are not fulfilled, there will automatically be limits of authority, includingthe inability to issue investigation orders, detention warrants and other administrativeletters. This study used a qualitative method with juridical empirical research. Toobtain accurate data, purposive sampling technique was used, and primary datacollection by conducting in-depth interviews. The research results found, among others:first, discretion regarding the administration of investigations in the jurisdiction of theSambas Resort Police for the Sambas District Police who do not have investigatingofficers who meet the requirements, is then taken over by the Head of the CriminalInvestigation Unit as the supervisor of the integrated criminal investigation function.Second, the impact of an integrated investigation administration causes the time tocarry out investigations to be slow due to the long distance between the Sector Policeand the Resort Police.

Transnational logic of gratitude: Marriage migrants’ narratives on marital satisfaction in South Korea

2021 ◽  
pp. 026858092199469
Author(s):  
Gowoon Jung
Keyword(s):  
Marital Satisfaction ◽  
Cognitive Processes ◽  
Gender Ideology ◽  
Marriage Migrants ◽  
Sociology Of Emotion ◽  
Micro Level ◽  
And Gender ◽  
The Impact ◽  
Depth Interviews

Scholarship on marriage migrants has examined the impact of class and gender ideology of receiving countries on their marital satisfaction. However, little is known about the role of transnational background in explaining women’s feelings of gratitude for husbands. Drawing on qualitative in-depth interviews with marriage migrant women residing in the eastern side of Seoul, Korea, this article explores the micro-level cognitive processes in understanding women’s gratitude for their husbands. Categorizing marriage migrants into two groups, ‘gratified’ and ‘ungratified’ wives, the author demonstrates how the gratified wives’ feelings of contentment is mediated by their active comparison of Korean husbands with local men in their homelands, and how these viewpoints conversely affect their aspirations for return. Bringing the sociology of emotion into an explanation of marriage migrants’ marital satisfaction, this study aims to develop a transnational frame of reference as an underlying dynamic for comprehending marriage migrants’ (in)gratitude.

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

2020 ◽  
Vol 13 (3) ◽  
pp. 389-415 ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Tax Compliance ◽  
Arab Countries ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Sales Tax ◽  
Deterrence Theory ◽  
Content Type ◽  
Tax Rate ◽  
Tax Audit ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

Managing multichannel coordination in retail banking: the influence of customer participation

2006 ◽  
Vol 24 (5) ◽  
pp. 327-345 ◽  
Author(s):  
Loïc Plé
Keyword(s):  
Organizational Design ◽  
Retail Banking ◽  
Customer Participation ◽  
Content Type ◽  
Quantitative Studies ◽  
Retail Banks ◽  
The Impact ◽  
Depth Interviews

PurposeThe purpose of this research is to explore the combining of marketing and organizational literature. This paper seeks to evaluate the relationships between multichannel coordination and customer participation, as seen through the lens of potential customer opportunism. It aims at showing the impact of this opportunism on the organizational design of multiple channels structures.Design/methodology/approachThe research reports on an exploratory case study in a French retail bank. A total of 25 in‐depth interviews were conducted, and the use of other sources enabled data triangulation.FindingsThe results show first that an increase in the number of distribution channels is liable to favor customer opportunistic behavior. To counter this, the bank mainly relies on impersonal coordination modes. An emerging result highlights the role of the customer as a “perceptual filter” between the different channels of employees.Research limitations/implicationsCustomer opportunism is studied via channels employees perceptions. An investigation using a customer survey may help to better understand this construct, e.g. to identify its antecedents, and to measure it precisely. Moreover, further qualitative and/or quantitative studies with larger sample sizes are needed to try and generalize these results.Practical implicationsIt is recommended not to forget that customers can facilitate or hinder multichannel coordination. Retail banks have the power to use them conveniently, provided that they are fully conscious of the scope of the “partial employee” role played by the customer.Originality/valueThis paper broadens understanding of how multichannel distribution structures are coordinated, and in a way belies traditional organizational design literature. The emerging result gives birth to the concept of “reversed interactive marketing”, which has interesting theoretical and practical repercussions.

Pemberdayaan Masyarakat Pasca Kegiatan Ajudikasi di Desa Sumogawe Kecamatan Getasan Kabupaten Semarang

Tunas Agraria ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 20-39
Author(s):  
Agung Dini Riyadi ◽  
Nazir Salim ◽  
Mujiati Mujiati
Keyword(s):  
Dairy Cattle ◽  
Dairy Cow ◽  
Qualitative Method ◽  
Agrarian Reform ◽  
Community Empowerment ◽  
Business Sector ◽  
Observation Study ◽  
Village Community ◽  
Descriptive Approach

Abstract: Semarang Regency Land Office implemented community empowerment after asset legalization activities in 2009 in Sumogawe Village, namely by providing access to reforms aimed at increasing the potential of community businesses in Sumogawe Village to improve welfare. The purpose of this research is to find out the form of participation of the Semarang Regency Land Office, and the level of welfare after community empowerment in Sumogawe Village. This research uses a qualitative method with a descriptive approach, that is by describing as clearly as possible the implementation of community empowerment as an effort to improve the welfare of post-adjudication activities. Data is collected through observation, study of document, and interviews with people of the community. The results of this research are 1) the form of community empowerment in Sumogawe Village after the adjudication activity by providing access to capital to develop the dairy cattle dairy business, 2) the role of Semarang Regency Land Office, by mass land treaties, assisting access to business capital from banks, counseling and mentoring of dairy cattle businesses, and marketing of dairy cow products, 3) The enhancement welfare of Sumogawe Village community is marked by the increase of people's income from the business sector of dairy cow milk.Keyword: community welfare, community empowerment, agrarian reform, access reform. Intisari: Kantor Pertanahan Kabupaten Semarang melaksanakan pemberdayaan masyarakat pasca kegiatan legalisasi aset tahun 2009 di Desa Sumogawe yaitu dengan memberikan akses reform yang bertujuan untuk meningkatkan potensi usaha masyarakat yang ada di Desa Sumogawe sehingga dapat meningkatkan kesejahteraan. Tujuan penelitian ini adalah untuk mengetahui bentuk peran serta Kantor Pertanahan Kabupaten Semarang, serta tingkat kesejahteraan masyarakat pasca kegiatan dalam pemberdayaan masyarakat di Desa Sumogawe. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif, yaitu dengan menggambarkan sejelas-jelasnya pelaksanaan pemberdayaan masyarakat sebagai upaya peningkatan kesejahteraan pasca kegiatan ajudikasi. Data dikumpulkan melalui observasi, studi dokumen, dan wawancara dengan narasumber. Hasil dari penelitian yaitu 1) bentuk pemberdayaan masyarakat yang ada di Desa Sumogawe pasca kegiatan ajudikasi yaitu dengan memberikan akses modal untuk mengembangkan usaha ternak susu sapi perah, 2) peran Kantor Pertanahan Kabupaten Semarang yaitu dengan pensertipikatan tanah massal, membantu akses modal usaha dari perbankan, penyuluhan dan pendampingan usaha ternak susu sapi perah, dan pemasaran produk olahan susu sapi perah, 3) meningkatnya kesejahteraan masyarakat Desa Sumogawe yang ditandai dengan meningkatnya pendapatan masyarakat dari sektor usaha susu sapi perah.Kata Kunci: kesejahteraan masyarakat, pemberdayaan masyarakat, reforma agraria, akses reform.

scholarly journals The role of fathers in the postpartum period: experiences with skin to skin method

2012 ◽  
Vol 25 (6) ◽  
pp. 914-920 ◽  
Author(s):  
Joaquín Jesús Blanca Gutiérrez ◽  
María del Rosario Ábalos Pérez ◽  
Maria Victoria Montes Aguilera ◽  
Soledad González Moreno
Keyword(s):  
Health Professionals ◽  
Qualitative Method ◽  
Simple Technique ◽  
Contact Method ◽  
Skin Contact ◽  
Father’S Role ◽  
Skin To Skin ◽  
Depth Interviews ◽  
Positive Results

OBJECTIVE: This study aimed at investigating the significance of the skin-to-skin contact method with fathers, looking at their own experiences with their newborns. METHODS: The information was collected through in-depth interviews with 14 fathers who had used the skin-to-skin contact method with their newborns, after a cesarean delivery. The technique utilized for data analysis was the qualitative method of content analysis. RESULTS: Four principal themes emerged from the data: the preparation for the skin-to-skin method, the experiences of the fathers, the father's role, and effects of the method on the baby. CONCLUSIONS: The investigations performed highlighted the importance of the involvement of health professionals in the use of this method, which leads to a series of positive results for the organization related to satisfaction. We conclude that the skin-to-skin method is a simple technique, recommended for positive results for fathers and their babies.

scholarly journals Impact of Business Plans for the Development of MSMEs

2019 ◽  
Vol 2 (2) ◽  
pp. 375-379
Author(s):  
Irwan Sugiarto
Keyword(s):  
Marketing Strategy ◽  
Research Method ◽  
Qualitative Method ◽  
Positive Impact ◽  
Business Planning ◽  
Business Plans ◽  
Descriptive Approach ◽  
The Government ◽  
The Impact

This study aims to determine the impact of business planning for the development of MSMEs. The research method uses is a qualitative method with a descriptive and explorative descriptive approach. From the results of the research conducted, the results show that proper business planning and the application of a good marketing strategy have a positive impact on the sustainability of MSME activities. In addition, the quality of production that has a competitive advantage is also one of the driving factors. For the development of MSMEs, there are several obstacles faced, especially related to capital and guidance from the local government. With the development of MSMEs, it is expected to improve people's welfare, including helping the government in reducing unemployment.

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals Dampak Game Online Mobile Legends: Bang Bang terhadap Mahasiswa

PERSPEKTIF ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 6
Author(s):  
Devita Rani ◽  
Effiati Juliana Hasibuan ◽  
Rehia K. Isabela Barus
Keyword(s):  
New Media ◽  
Qualitative Method ◽  
Negative Impact ◽  
Technological Development ◽  
Online Games ◽  
Documentary Evidence ◽  
The Social ◽  
The Impact ◽  
Depth Interviews ◽  
Participatory Observation

<h1>Mobile   Legends   Online   Games:   Bang   Bang   is   one   manifestation   of   technological development in new media. The purpose of this study was to find out how the positive and negative impact of playing Mobile Legends: Bang Bang online games to FISIP UMA students who play games. The theory used in this study is communication, new media, positive and negative online games. The method used is a qualitative method. Where the informants fifth in FISIP UMA students. Data collection techniques are carried out by means of participatory observation, in-depth interviews and documentary evidence. The result of the study show that the impact of playing Mobile Legends is influenced by the attitude of the players, indifferent to the social environment, wasteful in terms of time and economy, can get new friends in cyberspace from other countries so as not to limit interaction, add insight and experience about technology.</h1><h1><strong> </strong></h1><h1> </h1>

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