scholarly journals LITERATURE REVIEW IMPACT OF TAX AND SUBSIDY ON REDUCING INCOME INEQUALITY IN INDONESIA

2017 ◽  
Vol 1 (1) ◽  
pp. 118-123
Author(s):  
Sakti Prabowo

Many countries have used fiscal policy Tax and subsidy as a tool to reduce income inequality and many of them have succeeded to achieve it. In contrast, tax and subsidy in Indonesia tend to have a neutral effect on inequality today. This research aims to identify the factors caused Indonesia fiscal policy doesn't have a significant impact on income inequality reduction and what steps should be taken by the government to improve the role of fiscal policy in order to reduce income inequality. From the literature review, this paper finds that Indonesia should improve the quality of public spending.  Indonesia government should Prioritize social spending and infrastructure to improve the fiscal policy role to reduce inequality. In addition, increasing direct tax such as personal income taxes should be done in order to make it more effective.

2020 ◽  
Vol 52 (2) ◽  
pp. 317-341 ◽  
Author(s):  
Judith Clifton ◽  
Daniel Díaz-Fuentes ◽  
Julio Revuelta

AbstractLatin America is one of the world's only regions to have witnessed a fall in income inequality during the 2000s. This paper evaluates the role fiscal policy played in this change. Recent scholarship has examined this in individual countries; lacking is a regional perspective. We examine the effects of nine fiscal instruments on income inequality in 17 countries between 1990 and 2014. Fiscal policy had a positive – albeit small – effect in reducing income inequality, especially from 2003, working best at the urban level. Public spending on education, personal income taxes and social contributions were especially instrumental in reducing income inequality.


2014 ◽  
Author(s):  
Muriel Saint-Suppry Ceano-Vivas ◽  
Juana Maria Rivera Lirio ◽  
Maria Jesss Muuoz-Torres

1985 ◽  
Vol 10 (3) ◽  
pp. 315-326 ◽  
Author(s):  
K.L.K. Rao ◽  
Ramesh G. Tagat

The paper argues for a new role for rural marketing, namely, that of delivering a better standard of living and quality of life for the rural people. It discusses the role of conflict, corporation, and competition in the modernization of rural society brought by rural marketing. It conceptualizes rural marketing as an interactive activity in which the major participants are the government, voluntary agencies, the corporate sector, and the rural clientele, each with its distinctive activities, mode of operating, and stake.


2019 ◽  
Vol 1 (1) ◽  
pp. 92-108
Author(s):  
Rahmat Hidayat

ABSTRACT  Islamic Religious Instructor has a quite strategic role in the midst of society. besides he is a preacher of Islam, also the Islamic Religious Instructor, according to his function as a guide, illuminator, and community builder with religious language. The role of religious counselors in addition to functioning as an impetus for the community to actively participate in development also plays a role in overcoming obstacles that build the course of development, particularly overcoming negative impacts. Religious instructors as religious leaders always guide, nurture, and move the community to do good and stay away from prohibited acts, inviting something that is needed by the community in fostering its territory both for the purposes of social facilities and worship. The Religious Instructor is a place to ask questions and a place to complain for his community to solve and resolve with his advice. Religious Instructors as community leaders act as priests in matters of religion and social problems as well as in matters of state by an effort to succeed the government program. The role of religious instructors in improving and creating the quality of sakinah families in the Muhajirin AL Muhajirin voluntary II Ta'lim Assembly group in Teluk Betung Barat Subdistrict, Bandar Lampung City, it can be concluded that religious counselors play an important role in improving the quality of sakinah families, one of which is in terms of worship , and also able to improve the quality of a new family and has long become a sakinah family.


2020 ◽  
Vol 3 (2) ◽  
pp. 75-82
Author(s):  
Heriyanti Heriyanti ◽  
◽  
Ummanah Ummanah ◽  
Resman Maharul Tambunan ◽  
◽  
...  

The rapid technology development and information made public (community) being so critical to the policies was taken by the government. This requires police institution to maintain of security guards, public order, enforce the law, provides protection, aegis and service to the community. Public Relations (PR) is an agency which have a duty to understand and evaluate a variety of public opinion in order to help to create harmony between particular agencies with the public. In order to increase quality of human resources in Police Department are required personnel with the ability in resolving problems the happens in society. In resolving these problems, that needed cooperation between police department, college and the community. The contribution of college to police department and the community with conducting the devotion to the community in cooperation Polresta Tangerang. The method in use in devotion community is by providing training of the role of public relations to Polresta Tangerang members through zoom cloud meeting. The role of public relations training aimed at giving public knowledge include similarity in communication, public relations function, basic principles of public relations, the management of the community and management of media relations may be good quality police. The evaluation of the training be concluded that the training that performed capable of increase understanding participants on the role of public relations.


2020 ◽  
Vol 3 (2) ◽  
pp. 107
Author(s):  
Salma Shofia Rosyda ◽  
Sam'un Jaja Raharja

One of the effective ways to improve the governance of State-Owned Enterprises (SOEs) is through privatization. A common problem that occurs at present in SOEs is that state-owned companies are inefficient in the use of resources, especially labor. The purpose of this research is to comprehend what is important in privatization, using the Systematic Literature Review (SLR) method. Some things that are important in the privatization of State-Owned Enterprises include privatization performance based on privatization activities, success factors, CSR in privatized SOEs, and performance after reducing government ownership. An improvement of performance both in terms of attainment and income along with a decrease in CSR were likely experienced by SOEs when privatizing. In addition, this research was also conducted to find out whether there were parts that had become worse after privatization. The privatization of SOEs was carried out by modernizing the economy. The decrease in performance of CSR could be minimized by social activities carried out by the company. The role of the government was very important in the supervision of SOEs so no one was able to gain personal benefit. The involvement of stakeholders was very important in this process because it could increase the trust of shareholders. During privatization, cooperating partners had to guarantee that there would be no termination of workers. In fact, it was hoped that more workers were to be added.


2020 ◽  
Vol 22 (2) ◽  
pp. 215-240
Author(s):  
Haula Rosdiana ◽  
Maria R.U.D. Tambunan ◽  
Inayati Hifni

Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure  In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.


Author(s):  
Grislayne Guedes Lopes da Silva ◽  
Reinaldo Miranda de Sá Teles

O presente artigo tem como principal objetivo averiguar como as empresas de Ecoturismo e Turismo de Aventura percebem a atuação do poder público e do privado em ações direcionadas para a acessibilidade. Considerando que o objeto de estudo é a acessibilidade, no decorrer da pesquisa buscou-se compreender como questões relacionadas a esse tema são percebidas pelos empreendedores; se o mercado está se adequando para receber esse perfil de público com deficiência ou mobilidade reduzida; e se há demonstração de interesse em tornar atividades acessíveis para essa demanda crescente. Os principais resultados do estudo demonstram que a maioria das empresas não estão preparadas para atender esse público, porém apontam direções que visam a melhoria no atendimento do público em questão e a qualidade da oferta de Ecoturismo e Turismo de Aventura no quesito acessibilidade. Accessibility in Ecotourism and Adventure Tourism: the role of the government and private companies The main objective of this article is to ascertain how Ecotourism and Adventure Tourism companies perceive the role of the government and private companies in activities related to accessibility. Whereas the focus of this study is accessibility, during the research phase it was sought to understand how issues related to this topic are perceived by entrepreneurs, if the market is adapting to be able to accommodate persons with disabilities or reduced mobility, and any interest has been demonstrated in making activities accessible in light of this growing demand. The main results of the study show that most companies are not prepared to accommodate this segment of the population; however, suggestions are made for improving their ability to meet the needs of this public, as well as the quality of Ecotourism and Adventure Tourism services in terms of accessibility. KEYWORDS: Government; Private companies; Accessibility; Qualitative research.


Author(s):  
Andrisha Beharry Ramraj

This chapter will examine the role of different stakeholders towards alleviating the constraints towards the growth of informal entrepreneurship. The stakeholders that will be investigated include the government, consumers, and the private sector. This study will comprise of a literature review that explores the challenges that affect the growth of informal entrepreneurship. While exploring these factors the role played by different stakeholders to alleviate the challenges are identified and analysed. A methodology that is based on desktop qualitative research, key findings, and discussions are examined, and conclusions based on the acquired research are drawn.


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