scholarly journals Pengaruh Pemahaman, Kesadaran, Tarif Pajak dan Pelayanan Perpajakan Usaha Mikro, Kecil dan Menengah di Kabupaten Karawang

2020 ◽  
Vol 16 (2) ◽  
pp. 88-103
Author(s):  
Ajeng Resti Fauzi ◽  
Kholida Atiyatul Maula

The purpose of this research is to know the influence of understanding, awareness, tax rates and taxation services of SMES taxpayer compliance. One of the efforts to help the economic development is in the presence of SMES in Indonesia. Development and development of the country will grow more if the state financing runs smoothly. One of the Government's efforts for the state financing to run smoothly is that the government needs a sufficient source of country for the development of the country that is being done by paying taxes. The population in this study is a SME which includes SMES champion in Karawang Regency period 2019, amounting to 58 MSMES. Data is collected by spreading the questionnaire to SMES The study used multiple linear analysis techniques. In partial testing the results showed that tax awareness and tariffs were influential for taxpayer compliance, while understanding and taxation services had no effect on the taxpayer's obligation. In the simultaneous testing of research results shows that understanding, awareness, tax rates and taxation services jointly affect taxpayer compliance.

Author(s):  
Anak Agung Istri Diah Mahadewi

AstractThis study discusses, "regulation of Procedure Cancellation of Certificate of Land whichis the State Owned Assets", which aims to study theoretically on Cancellation of Certificateof Rights to the land including State owned Assets, ie, how the implementation Regulation ofCancellation of Certificate of Land to include of State.This research is a law that is derived from primary and secondary legal materials werethen analyzed by using the approach of legislation and legal concepts and approaches usinganalytical tools and techniques argumetasi legal description.Discussion and research results can be summarized as follows: Regulation Procedurecancellation of Certificate of Land which is the State Owned Assets can not provide legalcertainty for the National Land Agency officials in conducting cancellation, because to thestate owned assets known as asset removal must be approved by Property Manager theMinister of Finance, while the state owned assets such as land has issued a certificate if theobject of the dispute and has permanent legal force in terms of the form of action settlementwith the cancellation of the certificate of land Rights. So in this case the absence of a definiteregulation that can be used as guidelines for the Government Apparatus to take legal action inthe form of cancellation of Certificate of Land Rights


2014 ◽  
Vol 8 (9) ◽  
pp. 81-88
Author(s):  
Наталья Новикова ◽  
Natalya Novikova ◽  
Ирина Мухоморова ◽  
Irina Mukhomorova

Modernization in Russia is objectively dictated by the tightening of global competition between countries and the need for structural optimization of the domestic economy. In today´s environment the results of the modernization of the Russian economy influence directly on the welfare of the country in the future, elimination of the technological gap, improving efficiency in all sectors of the economy and professional fields. The process of modernization is aimed at solving a minimum of three tasks: to ensure structural balance of the national economy; technological innovation; the formation of an innovative model of economic development. Formation of such a model of the economy implies an increase in the economy of knowledge-intensive and high-tech industries. With two possible and mutually exclusive approaches to the state economy modernization and technological development, autocratic and democratic, the latter is the most effective, since upgrading cannot be achieved without direct participation of business, civil society and individual citizens with a high level of competence of the government. Federal authorities at the same time play the role of a facilitator, providing legal, organizational and financial support, and as well as a system of processes. Economic modernization and technological development will require training of skilled human capital, which may be provided by the proper functioning of the system of education in Russia. Development of education should be coordinated with social and economic development, and activities of educational institutions should be integrated into innovation processes at the national and regional levels. High importance in solving these problems is given to the development of mechanisms of interaction of educational institutions with the business environment, general public and to changing the format of relations with the state education authorities.


Author(s):  
Denys Zagirniak ◽  
Oleg Kratt ◽  
Mykhaylo Zagirnyak

Topicality of the research subject. The government authorities are concerned about higher education as human capital is being formed in this area.This concern is lessening as macroeconomic indicators show a lack of economic opportunities. Statement of the problem. Limited state funding for higher education requires improved spending of budget funds. Analysis of the recent research and publications. The state funding of higher education is considered at the macro- and micro levels from different angles. Selection of the unresearched parts of the general problem. There is no link between state funding of higher education at the macro level and the use of government funds at the micro level. Statement of the task and the purpose of the research. The method for the assessment of the finance provision of higher education has been improved, which makes it possible to achieve congruence between the mechanism of state order and the choice of educational services by consumers. Method or methodology of the research. A method for assessing the effectiveness of the financial provision of higher education in the space that has the parameters of “educational degree” and “field of knowledge” has been proposed. Statement of the basic material (results of the work). The low effectiveness of the use of state financial resources in relation to specialties and institutions of higher education of Poltava region has been determined. In the segment of “junior specialists” 113 places of the state order were not selected, and in the segment of “bachelors” – 98 places of state order. For most specialties in the segments the license amount did not correspond to the amount of state orders. The segments of the market of educational services differed significantly as to the state order. In the segment of “junior specialists” the share of the state budget places in the amount of demand was 85.16%, the share in the segment of “bachelors” – 60.24%, and in the segment of “masters” –  36.17%. The state stimulated potential consumers with the help of the state order to buy educational services. The state did not fund the realization of the HEI potential, encouraging them to commercialize educational programs. Field of application of results. The field of higher education. Conclusions. The proposed assessment methodology enables determining the effectiveness of the use of the state financial resources for specialties and institutions of higher education and the selection of possible alternative models for the distribution of the state order for their further financing.


2019 ◽  
Vol 15 (2) ◽  
pp. 72-80
Author(s):  
E. V. Kotov

Introduction. The review of individual results of economic management of the state with a special status evidenced by the Donetsk People’s Republic is provided in this article. The newly formed state has to create its own economic management system as a result of the military-political conflict.The conditions of limited opportunities require, on the one hand, taking an account of available opportunities and external constraints for the purpose of providing for current societal needs, and on the other hand – a strategy for a long term economic development, which should contain the development of its own economic model, identification and prediction by the government of future threats and risks, which will provide a correction impact on the socialeconomic system. The more the republic’s economic management system borrows old tools and mechanisms, restores technological chains that have proved their economic futility in the pre-conflict period, the more urgent the solution of this dual problem is. The article provides a brief analysis of the prerequisites for the formation of a management system for the republic’s economy and the consequences of the implementation of its principles.Materials and methods. The methodological basis of this research includes the following general scientific and special methods of cognition of organizational and economic phenomena and processes in the field of public economic administration: comparative method; formal-logical method; statistical method, grouping method, method of analysis and synthesis, substitution method. Results of the research. As a result of the analysis, it was revealed that the economic management system of a state with a special status requires increased attention, resources and time. Currently, it has passed only the first stages of its formation, has not completed its first stage of organization - the stage of formation. The system of managing the state’s economy with a special status is still in the process of searching for effective mechanisms and instruments of government and determining priority areas for economic development. This explains both attempts to restore outdated technological chains, despite the fact that they demonstrated a devaluation of their economic potential under more favorable conditions, and continuing uncertainty with the choice of an economic development model, when the old mechanisms no longer work and the new ones have not yet been developed.Discussion and conclusions. The drawbacks of the formed system of managing the state economy with a special status, caused by the use of outdated organizational and economic-production principles and tools are shown. The urgency of the development of its own model of economic development in conditions of limited opportunities is grounded.


2020 ◽  
Vol 2 (3) ◽  
pp. 70-90
Author(s):  
Gennady V. Shepelev

The model of interrelation between science and Economics is considered. The analysis of scientific research as a specific economic activity is carried out. The role of state and non-state financing in the organization of business based on scientific research is investigated. Based on the proposed concept the processes of forming the demand for scientific research are studied. In particular, explanations are given for the lack of business demand on research results. The role of the state in forming a request for scientific research for various sectors of science is shown.


2021 ◽  
Vol 3 (2) ◽  
pp. 49-57
Author(s):  
Imron Rizki A ◽  
Rizki Mustika Suhartono ◽  
Safrin Salam

This research aims to analyze how the effectiveness of the implementation of the ruling of the Administrative Court of the State and what are the factors that influence the effectiveness of the Court ruling The country. The research was carried out on the courts of The State of Makassar, data collection techniques are carried out by means of interviews and read scientific books, magazines, newspapers and other readings related to research. Results of the study showed that the effectiveness of the implementation of the ruling of the Court of The Country has not been effective, because so far there are still many Administrative Bodies and Officials of countries that are unwilling to comply with the ruling of the Court of The country, then plus the lack of participation of the parties to the dispute has led to a court could not ascertain whether a State Administrative Court ruling that has a magnitude of law has been implemented or not. As for the factors that influence the Court ruling The Country, among which is the absence of a special eksekutorial institution or institution of sanctions in carrying out the Court ruling The country, The official low awareness Countries in obeying the Court ruling The Country, the absence of more detailed provisions governing sanctions if the verdict is not implemented. Advice from the research is that, should the Government contains provisions governing the institutions eksekutorial institutions or special sanctions ruling of The judiciary of the State, so the State Administrative Court's verdict can be run and judicial administration can emerge again in the eyes of the community.  


2017 ◽  
Vol 2 (1) ◽  
pp. 51 ◽  
Author(s):  
Harits Dwi W. ◽  
Bagus Subekti N.

Indonesia is one of the largest archipelagic countries in the world, having more than 17,000 islands. It becomes one priority to the state building, more importantly in the national economy. State economic development can be driven by maximizing the potential of seawater through the tourism industry, especially in maritime tourism which is one part of the third pillars of the maritime axis. Maritime tourism may serve as an instrument of Indonesian diplomacy to compete in Southeast Asia’s tourism race. It could be very significant when the government is able to manage the potential resources. This paper argues that maritime tourism is potential for Indonesian development through maritime tourism industry in the future. This paper employs cultural diplomacy concept to describe how cultural diplomacy plays role as an instrument in promoting Indonesia’s tourism industry in the region.Keywords: maritime tourism, cultural diplomacy, tourism industry


Author(s):  
José Manuel Orozco Plascencia ◽  
José Manuel de la Mora Cuevas ◽  
Jonás Larios Deniz

Colima is a state that has excellent physical and economic resources that can contribute to its development and immediate growth, however, there was no diagnosis that gathered the main economic vocations of the municipalities. In this sense, the University of Colima, through the School of Economics, raised the possibility of conducting a thorough investigation to determine the current status of the spatial, natural, environmental and infrastructure resources of the 10 communes of the entity, with the object of being identified in a spatial system or electronic platform, in which they can be visualized, updated and interpreted, according to the needs of the Government of the State of Colima and in particular, of the user sector, coordinated by the Ministry of Economic Development of the Government of the State of Colima. The chapter shows the methodology used for the preparation of the economic vocational study, the indicators and data, the planned goals and the objectives, as well as the problems that were faced and solved and the methodological decisions and if justification.


2019 ◽  
Vol 12 (1) ◽  
pp. 76-85
Author(s):  
I. S. Tsypin ◽  
S. I. Tsypina

The subject of the researchis the development of the Russian economy through enhancing its management efficiency.The relevanceof the problem is caused by the need to overcome the slow economic development before 2024–2030 as well as by fundamental changes in the global economy associated with the collapse of the globalization policy and the transition to the state protectionism, which requires changing the approach to the domestic economy management. Other important factors are a variety of economic development strategies available and the need to choose and justify an optimum strategy for the development of Russia.The purpose of the researchwas the development of a sound economic strategy and guidelines for its implementation with account for aggregate influencing factors. A comprehensive strategy for the development of the national economy is proposed based on the optimal combination of defense-industrial, resource, stabilization and innovation strategies while taking into account the specifics of Russia. To evaluate the condition and prospects of the Russian economic development, two groups of factors have been identified: external economic and internal economic. With account for their impact, the guidelines for the integrated economic strategy implementation are proposed. As a result of the research findings,it is concludedthat to achieve the goals set it is reasonable to ensure the balanced development of foreign economic relations based on joint large-scale international investment projects; increase the manufacturing and exports of hightech and deep processing products; ensure intensive growth of labor productivity and product quality based on industry modernization. The research was based on studying and analyzing information from domestic and foreign sources, Presidential decrees, resolutions and decisions of the State Duma and the Government, materials of the Russian Statistical Service (Rosstat) and relevant periodicals. In the course of the research, methods of analysis and synthesis, selection of the main link and classification were used. The results of the research can be helpful in the implementation of the economic development strategy and for management of structural transformations.


2010 ◽  
Vol 1 (2) ◽  
pp. 165
Author(s):  
Inese Haite

The economic constraints of Latvia have been connected with the unstable development of regions and city nets. The state territory characterizes the peculiarity of monocentric territory. In territories, which are located outside the monocentric place of action, the problems of economic development are main reasons for social and physical problems. The complex nature of these problems demands integrated, locally based approach for the development of cities and regions, as well as for the solution of problems mentioned above. Latvia has started the process directed towards the polycentric development of its territory. For a successful development of cities and attraction of European Union funds Latvia has worked out the city policy with the help of which the government seeks a solution for the development of cities and the means for solution of problems. During the research the author clarifies the interconnection between the defined economic variables; they are consolidated and therefore it can help to gain opinion on current synthesis of regional division in Latvia.


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