scholarly journals Exploration of Non-compliance of Micro, Small and Medium Business Taxpayers: Phenomenology Study

JEMAP ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 272
Author(s):  
Umi Nandiroh
Keyword(s):  
Small Business ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Qualitative Approach ◽  
Interpretive Phenomenology ◽  
Six Elements ◽  
The Government ◽  
Medium Enterprises ◽  
Small And Medium Business

This study aims to describe the meaning of non-compliance with taxes, especially for taxpayers of small and medium enterprises. The background of this research is that there is a phenomenon that is not all taxpayers' fulfill their tax obligations in accordance with the provisions of tax regulations. Resistance that occurs in carrying out tax obligations depends on how tax interpreters interpret non-compliance. This study used a qualitative approach with the Schutz interpretive phenomenology as a research method. The phenomenology method focuses on the object of exploration to gain knowledge. Data was obtained through interviews with small business taxpayers. This study found the motives of taxpayers in carrying out their tax obligations. Which consisted of six elements, namely:  situations those were dilematic, opportunistic, distrust, injustice, not willing, and saving yourself. The motive must be found first, because based on Schutz's interpretive phenomenology method, someone will interpret something depending on the motive in interpreting something. From the motives that have been known, it can be concluded that in order to carry out their tax obligations, taxpayers need trust, both for the government, and for God.

scholarly journals Social Media Marketing: Gateway to Success for Homepreneurs

2020 ◽  
Vol 9 (4S) ◽  
pp. 66-70
Keyword(s):  
Economic Growth ◽  
Social Media ◽  
Small Business ◽  
Small And Medium Enterprises ◽  
Online Marketing ◽  
Indian Government ◽  
Government Data ◽  
The Government ◽  
The Individual ◽  
Medium Enterprises

As stated by the International Labour Organization (ILO), unemployment rate in India was at 3.5% in 2018 and 18.9 million people were jobless. The government of India constantly motivates its citizens to become entrepreneurs and create employment opportunities for others by launching programs like start up India, mudra bank, fund of funds and many others. As per the Indian government data, Micro, Small and Medium Enterprises (MSME) contribute nearly 8 percent of the country's GDP which reflects they play a significant role in the country's GDP. Each year, thousands of determined entrepreneurs start new businesses however only handful of them survives and plenty of small business are gone by the end of four years of their establishment. The major reason behind business failures are lack of experience, insufficient capital and poor location. Entrepreneurship is so dynamic in nature that it gives plausible solution for all potential entrepreneurs out there. One of the solutions for budding entrepreneurs is becoming a homepreneur. Homepreneurs are business entrepreneurs operating from their home. They are managing their business operations from home. It is a splendid opportunity for those who want to start something new without investing huge capital and taking bigger risks. The question arises is how do they attract their target audience without investing larger amount and time to meet them. One of the answers to this question is social media. Social media are interactive websites and applications that are designed to allow people to share content quickly, effectively and real time. Social media channels and online marketplaces have made it simple for homepreneurs to reach new audience, deliver products and receive payments. Platforms like Face book, Instagram, Watsapp, YouTube, Twitter, Google Ad, Mobikwik and various other applications are useful for marketing. Almost every individual is connected on one of above mentioned platforms. Social media has changed the face of marketing and completely taken communication, advertising and online marketing to the next level. The researcher will use phenomenology as the method of research. This research paper will explain the concept of homepreneurs; will put a light on various social media platforms for homepreneurs; will talk about their advantages and highlight its working. It will also share many examples of homepreneurs actively participating on these platforms and achieving success. This will definitely help the group who want to start a small business to understand the framework of homepreneurship and functional for those who want to expand their business operation online. As said by late prime minister Atal Bihari Vajpayee “Empowering the individual means empowering the nation. And empowerment is best served through rapid economic growth with rapid social change”. Entrepreneurship is pivotal for individual empowerment, economic growth and sustainable development.

scholarly journals Understanding the challenges and opportunities of micro, small, and medium enterprises during covid-19 pandemic in Indonesia: a systematic review

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Sudarmo Sudarmo
Keyword(s):  
Systematic Review ◽  
Small Business ◽  
Small And Medium Enterprises ◽  
Phenomenological Approach ◽  
Depth Analysis ◽  
Challenges And Opportunities ◽  
Review Study ◽  
The Government ◽  
Medium Enterprises ◽  
Google Search

Through this review, we will discuss the challenges and opportunities for MSMEs during a pandemic in Indonesia. This review examines the two sides of the small business experience, both difficulties, and opportunities. Understand these small business movers' experiences and success stories, a series of data collection; Google search, Google Scholar, ERIC Publications, and other data sources. Then we continue our in-depth analysis with a phenomenological approach until we get valid and reliable data in answering the questions of this systematic review study. Analyzing our data starts with understanding the study problem, coding the data, evaluating the data in-depth, and drawing data conclusions. The procedure and design of this systematic review study followed the guidelines for descriptive qualitative research methods. These findings include that most MSMEs have turned challenges into opportunities in sustaining their businesses after being hit by the Pandemic through the support of many parties, especially the government and experts. Thus the findings of this study are essential inputs to support MSMEs to survive and be sustainable.

Actual Problems of Small and Medium Business Financing in the Region

2019 ◽  
Vol 7 (2) ◽  
pp. 57-60
Author(s):  
А. Резепин ◽  
A. Rezepin
Keyword(s):  
Small Business ◽  
Small And Medium Enterprises ◽  
Vologda Region ◽  
Medium Enterprises ◽  
Business Financing ◽  
Favorable Conditions ◽  
Small And Medium Business

The article deals with the problem of financing of small and medium-sized businesses in the Vologda region. The tendencies of development of small and medium enterprises of the region are defined. Directions of financing of small business for creation of favorable conditions of its development are reflected.

scholarly journals ANALISIS DAMPAK COVID 19 PADA UMKM PROVINSI GORONTALO

2021 ◽  
Vol 10 (2) ◽  
pp. 238-252
Author(s):  
Juniaty Ismail
Keyword(s):  
Economic Growth ◽  
Research Method ◽  
Large Scale ◽  
Small And Medium Enterprises ◽  
Provincial Government ◽  
Statistical Research ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

Abstrak: Analisis Dampak Covid 19 Pada UMKM Provinsi Gorontalo. Penelitian ini memiliki tujuan untuk mengetahui sejauh mana dampak covid 19 pada Usaha Mikro Kecil Menengah yang ada di wilayah Provinsi Gorontalo. Sejak diberlakukannya kebijakan Pembatasan Sosial Berskala Besar oleh Pemerintah Indonesia dan Pemerintah Provinsi Gorontalo khususnya, banyak pelaku-pelaku usaha mengalami kesulitan dalam krisis pandemic ini. Dengan menggunakan metode penelitian statistik deskriptif, hasil temuan menyatakan bahwa pandemic covid 19 ini sangat berdampak signifikan terhadap pertumbuhan ekonomi UMKM di Provinsi Gorontalo terutama pada aspek hutang usaha yang meningkat selama masa pandemic, aspek perolehan omzet yang berdampak pada penurunan laba usaha serta dari aspek jangkauan pemasaran yang juga ikut menurun.Kata Kunci: Hutang Usaha; Penurunan Laba; Jangkauan Pemasaran; Covid 19; UMKMAbstract: Analysis of The Impact of Covid 19 On MSMES In Gorontalo Province. This study aims to determine the extent of the impact of Covid 19 on Micro, Small and Medium Enterprises in Gorontalo Province. Since the implementation of the Large-Scale Social Restrictions policy by the Government of Indonesia and the Provincial Government of Gorontalo in particular, many business actors have experienced difficulties in this pandemic crisis. By using the descriptive statistical research method, the findings state that the Covid 19 pandemic has a very significant impact on the economic growth of MSMEs in Gorontalo Province, especially in the aspect of business debt which increased during the pandemic, the aspect of turnover which has an impact on decreasing operating profits as well as from the aspect of marketing outreach. which also declined. Keywords: Business Debt; Reducing Profits; Marketing Range; Covid 19; MSMEs 

scholarly journals Capital investment decisions of small and medium enterprises in Benin-City, Nigeria

2021 ◽  
Vol 10 (3) ◽  
pp. 101-108
Author(s):  
Amadin Victor Idehen
Keyword(s):  
Capital Investment ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Investment Decision ◽  
Investment Decisions ◽  
Statistical Technique ◽  
Study Data ◽  
Benin City ◽  
The Government ◽  
Medium Enterprises

The study examined the capital investment decision of small and medium enterprises ( SME’s) in Nigeria. The objective of the study is to determine if small and medium enterprises in Nigeria utilize investment techniques. The survey research method was employed to carry out the study. Data were elicited through the use of questionnaires and oral interviews. These data were analyzed and presented using a statistical technique such as tables and percentages. The result revealed that most small and medium enterprises in Nigeria utilized investment techniques in their investment decision. Based on the above findings, it was recommended that SMEs in Nigeria should be encouraged to employ the services of qualified professionals or someone who has knowledge on basic techniques for investment decisions, the government should organize frequent training for SMEs on financial and investment decisions.   

scholarly journals KINERJA APARATUR DINAS PERDAGANGAN KOPERASI DAN USAHA KECIL MENENGAH DALAM PELESTARIAN TENUN IKAT DI KABUPATEN SIKKA PROVINSI NUSA TENGGARA TIMUR

2020 ◽  
Vol 7 (1) ◽  
pp. 1-16
Author(s):  
Irmgard Y. N. Sina ◽  
Gradiana Tefa
Keyword(s):  
Data Collection ◽  
Cultural Heritage ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Active Participation ◽  
Descriptive Research ◽  
Inductive Approach ◽  
Inhibiting Factors ◽  
The Government ◽  
Medium Enterprises

The tie Weaving of Sikka is a cultural heritage that currently it’s preservation is not really famous among woman in Sikka Regency, East Nusa Tenggara. This research aims to determine the performance of the apparatus Department of Trade Cooperatives and Small and Medium Enterprises (SMEs) in elevate people awareness to preserve the tie weaving of Sikka, also to know the inhibiting factors and efforts already made by the department. The method used is descriptive research method with inductive approach. Data collection techniques used were observation, interviews and documentation The results shows that in the field is the preservation already running, but there are still some inhibiting factors. Besides the efforts of the government, the weavers must have an active participation in this preservation process so as to achieve the purpose of the process is to be achieved.

scholarly journals Challenges of small- and medium-sized businesses in Pakistan due to COVID-19 pandemic

R-Economy ◽  
2020 ◽  
Vol 6 (3) ◽  
pp. 222-226
Author(s):  
Yasir Shah ◽  
◽  
Yumin Liu ◽  
Faiza Shah ◽  
Fadia Shah ◽  
...  
Keyword(s):  
Small Business ◽  
Low Income ◽  
Small And Medium Enterprises ◽  
Methodological Approach ◽  
Business Plans ◽  
Business Units ◽  
Rapid Spread ◽  
Coronavirus Infection ◽  
The Government ◽  
Medium Enterprises

Relevance. Human health is essential to economic activity and social development. The rapid spread of the coronavirus disease (COVID-19) all around the world can be particularly disastrous for low-income persons, which means that the pandemic poses a severe threat for developing countries. In Pakistan, small and medium enterprises (SMEs) were hit especially hard by the pandemic and lockdown restrictions. This research focuses on the economic challenges faced by Pakistan in combatting the impacts of the pandemic. Research objective.The purpose of the article is to identify the difficulties faced by SMEs as a result of the coronavirus infection Data and methods. The methodological approach presents an analysis of statistical data to show the main problems of the SME sector during the COVID-19 pandemic. The study used the data from the statistical report of the Ministry of Health of the Government of Pakistan (GOP), as well as the data from previous studies on the effects of COVID-19 pandemic. Results. The study identified problems for SMEs during COVID-19, such as the lack of capital and the lack of satisfactory business plans. Moreover, poverty is one of the most serious problems in Pakistan, which is why SMEs cannot afford prolonged isolation during the Covid-19 pandemic and individual entrepreneurs have to risk their lives for their families. The government of Pakistan has adapted steps to control the epidemic, however, so far there is no policy for small business investors. The authorities are still working on the policies for small business units. Conclusions. Although Pakistan has adopted many protective measures, the situation regarding measures to support SMEs still leaves much to be desired.The lack of state support contributes to the general economic crisis the country has faced due to the pandemic.

scholarly journals STRATEGI PEMBERDAYAAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA KEDIRI

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Silvirgin Latisia
Keyword(s):  
Human Resources ◽  
Initial Phase ◽  
Research Method ◽  
Qualitative Data ◽  
Small And Medium Enterprises ◽  
Innovative Products ◽  
Trade Sector ◽  
The Government ◽  
Medium Enterprises ◽  
Qualitative Data Collection

This study aimed to describe the strategy DinKop UMKM in empowering Micro, Small, and Medium Enterprises ( UMKM) which focused on the trade sector. In this case, the marketing mechanism which became one of the benchmarks in the development of UMKM. Moreover, empowerment conducted by DinKop UMKM should be maximized to increase the capacity of human resources in order to produce innovative products. In empowering micro, small, and medium-needed three phases which initials, participators phase, and phase emancipatory. This research method is descriptive qualitative. Data collection instruments are interviews and observations on location and also based on documents/ records/reports and legislation relating to the matter being investigated. The focus of this research is based on the initial phase, the phase of the participatory, emancipatory phase. These results indicate that the empowerment strategy DinKop UMKM in empowering Small, Mikro, and Medium Enterprises is not running optimally. Empowerment undertaken by the government in the initial phase is quite a role in providing training and counseling. The next step of participatory society and government have collaborated in developing UMKM. While the government is still constrained emancipatory phase of the provision of facilities and infrastructure in the development of UMKM.

scholarly journals FOREIGN EXPERIENCE FOR FINANCING SMALL AND MEDIUM BUSINESS

2019 ◽  
Vol 4 (5) ◽  
pp. 40
Author(s):  
Valentyn Halunko ◽  
Vira Halunko ◽  
Мaryna Savyuk
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Innovation Activity ◽  
Foreign Experience ◽  
Advantages And Disadvantages ◽  
Foreign Countries ◽  
Credit Mechanism ◽  
Medium Enterprises ◽  
Small And Medium Business

The aim of the article is to study the peculiarities of the financial and credit mechanism of supporting small and medium enterprises in foreign countries with the purpose of identification of key areas for the development of financial and credit support for small and medium enterprises in Ukraine. The subject of the study is the foreign experience of financing small and medium-sized businesses. Methodology. The research is based on a comparison of financial and credit support of small and medium business in Ukraine and in foreign countries. The advantages and disadvantages of different support systems for small and medium-sized enterprises are determined on the basis of an analysis of the specifics of financing small and medium-sized businesses in Germany, the USA, the UK, Italy, Japan, and some other countries. The possibilities and limits of the application of positive foreign experience in this area are determined on the basis of a comparative legal study of certain provisions of Ukrainian legislation. The results of the study showed that the peculiarities of the financial and credit mechanism for supporting small and mediumsized businesses in foreign countries, which were studied, are as follows: the predominance of indirect support methods, provision of state financial help only on a competitive, turnaround, and paid basis; effectively functioning system of state guarantee of loans, which were provided to small businesses by commercial banks (guarantee from 60 to 90% of the loan); creation of a network of special banks, which serve small businesses at different levels; strong financial stimulation for small businesses in their innovation activity; stimulating taxation system and special depreciation procedure; creation of conditions for equal access for all entrepreneurs to information and consulting services (especially on taxation, lending, and insurance issues). Practical implications. The positive experience of financing small and medium business shows that the foreign practice of functioning of the financial and credit mechanism for supporting small business is not based on the fact that, on preferential terms, small enterprises can receive all the necessary financial and credit resources for their development and support small business at all costs. But this practice is aimed to create a favourable economic and legal climate that allows small businesses not only to survive but also to successfully develop. Correlation/originality. A comparative analysis of small and medium business financing systems is the basis for developing the most promising directions for the development of domestic legislation in this field.

scholarly journals PERAN KEBIJAKAN EKSPORT PEMERINTAH TERHADAP PROSES INTERNASIONALISASI UMKM

2017 ◽  
Vol 10 (2) ◽  
Author(s):  
Lusia Hartanti ◽  
Lulu Setiawati
Keyword(s):  
Research Method ◽  
Small And Medium Enterprises ◽  
Study Data ◽  
Process Research ◽  
National System ◽  
The Government ◽  
Medium Enterprises ◽  
Case Study Data ◽  
The Way

Small and Medium Enterprises is one of locomotion the economy in Indonesia. It amounted to 56,5 millions units, whereas 99.8% of them are in the micro sector business. This thing causes government have to think the way to help small entrepreneurs to ease their business. INSW is Indonesia's national system which allows making acceleration in import-export process. Research method which is used in this research is case study. Data collected through interviews with small entrepreneur. The results of the study found that small entrepreneurs have not understood and take advantage of the policy that has been determined by the government. They hope that . Para pelaku bisnis mengharapkan the Government to be more proactive about INSW's policy of socialization do who have been there, so they can exploit it.

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