Barking Up the Wrong Tree: SMEs' Perception of Tax using the ZMET Method

Marketing Research ◽

Qualitative Investigation ◽

Data Collecting ◽

The Government ◽

Zaltman Metaphor Elicitation Technique ◽

Medium Enterprises ◽

Small and Medium Enterprises (SMEs) has been a backbone for Indonesian economy over the years. This study aims to explore and gain an in-depth understanding of SMEs’ perceptions regarding tax imposed by the government. The study is a qualitative investigation in which nine in-depth interviews with SMEs were conducted based on the Zaltman Metaphor Elicitation Technique (ZMET). The findings reveal deep-seated perceptions in SMEs regarding to tax imposed on them. There are 24 elicited constructs which describe SMEs’ mental model of tax. The constructs are framed into four deep metaphors which reflect SMEs perceptions on tax: Distrust to the Government, Misclassification, Mistreatment and Disincentive. This study will contribute to provide suggestion to the government, particularly General Directorate of tax, that in order to give “stick” to SMEs, government may try to give “carrots” in SMEs tax cases. This study contributes to the use of ZMET as a data collecting method to examine issues that tend to be "sensitive". Previously, ZMET has been used widely in marketing research, however this research could prove that other topics of research could also use this method

Barking Up the Wrong Tree: SMEs' Perception of Tax using the ZMET Method

Journal of Economics and Business ◽

10.31014/aior.1992.04.01.327 ◽

2021 ◽

Vol 4 (1) ◽

Author(s):

Novita Puspasari ◽

◽

Eliada Herwiyanti ◽

Margani Pinasti

Keyword(s):

Mental Model ◽

Marketing Research ◽

Qualitative Investigation ◽

Data Collecting ◽

The Government ◽

Zaltman Metaphor Elicitation Technique ◽

Medium Enterprises ◽

Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic

TIJAB (The International Journal of Applied Business) ◽

10.20473/tijab.v5.i1.2021.71-80 ◽

2021 ◽

Vol 5 (1) ◽

pp. 71

Author(s):

Imam Agus Faisol ◽

Tito IM. Rahman Hakim

Keyword(s):

Financial Burden ◽

Value Added ◽

Tax Incentives ◽

Incentive Scheme ◽

Tax Incentive ◽

Medium Enterprise ◽

The Government ◽

Medium Enterprises ◽

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.

Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽

10.32546/lq.v1i2.146 ◽

2018 ◽

Vol 1 (2) ◽

pp. 159-166

Author(s):

Muchtar Riva’i

Keyword(s):

Government Regulation ◽

Economic Community ◽

The Law ◽

The Government ◽

Medium Enterprises ◽

Article 5 ◽

Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

EMPLOYER BRANDING OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i1.250 ◽

2019 ◽

Vol 4 (1) ◽

pp. 165-174

Author(s):

Ambara Purusottama ◽

Teddy Trilaksono ◽

Ari Ardianto

Keyword(s):

Financial Constraints ◽

Human Resources Management ◽

Qualitative Approach ◽

Human Resource Managers ◽

Employer Branding ◽

Resources Management ◽

Resource Managers ◽

Medium Enterprises ◽

This study attempts to narrow the gaps that exist in the literature about branding in the context of micro, small and medium enterprises (MSMEs). The research method used is a qualitative approach through in-depth interviews with Owners, Managing Directors, and Human Resource Managers in MSMEs. The results of this study indicate that the UMKM employer branding is still limited to intention. It can be seen from the absence of programs or activities that support employer branding programs that are felt directly by their employees. This is induced by the focus of MSME businessmen who are still on fundamental issues such as financial constraints and the absence of loyal consumers. The results of this study can be used by educators or stakeholders in Indonesian MSMEs as a reference for formulating employer branding approaches and strategies that are in line with the characteristics of MSMEs in Indonesia. Keywords: Employer branding, Human resources management, Micro, small and medium enterprises

What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy

Sustainability ◽

10.3390/su13020952 ◽

2021 ◽

Vol 13 (2) ◽

pp. 952 ◽

Cited By ~ 3

Author(s):

Zengming Zou ◽

Yu Liu ◽

Naveed Ahmad ◽

Muhammad Safdar Sial ◽

Alina Badulescu ◽

...

Keyword(s):

Emerging Economies ◽

Developing Economies ◽

Customer Behavior ◽

Policy Makers ◽

Management Commitment ◽

Top Management Commitment ◽

Medium Enterprises ◽

Corporate Social ◽

The topic of corporate social responsibility (henceforth referred to as CSR) has been a central topic during the last decade, but the majority of the existing literature discusses CSR relationship with large organizations. Whereas, its contribution in small and medium enterprises (henceforth referred to as SME) sector has received little attention. There have been some studies that focused on CSR activities in SME sector quantitatively in the context of developing economies like Pakistan, but the fact is, to date, SME sector of Pakistan is not participating actively in CSR-related activities due to some constraints. The present study is a pioneer attempt, to explore CSR barriers that restrict SME sector of Pakistan from practicing CSR initiatives. For this reason, the present study explores these barriers qualitatively in order to gain in-depth knowledge of different CSR barriers. In doing so, we conducted semi-structured in-depth interviews from 9 SMEs in Lahore city of Pakistan. We performed thematic analysis, which produced five relevant themes of CSR barriers, including: Lack of resources, lack of regulations, lack of top management commitment, lack of CSR knowledge, and passive customer behavior. Our analysis further showed that lack of resources is the most related barrier that hinder SMEs to be engaged in CSR activities. This paper contributes to CSR literature in emerging economies’ context. Through an increased awareness of barriers, policy makers and practitioners may take necessary steps to improve CSR practices in SMEs.

Analysing spatial interdependence among the 2011 Thailand flood-affected small and medium enterprises for reduction of disaster recovery time period

Geoenvironmental Disasters ◽

10.1186/s40677-021-00180-4 ◽

2021 ◽

Vol 8 (1) ◽

Author(s):

Shubham Pathak ◽

Jorge Chica Olmo

Keyword(s):

Disaster Recovery ◽

Spatial Econometric ◽

Middle Income ◽

Management Planning ◽

Accurate Perception ◽

The Government ◽

Medium Enterprises ◽

Disaster Management Planning ◽

The Impact

AbstractNatural disasters have been a significant hurdle in the economic growth of middle-income developing countries. Thailand has also been suffering from recurring flood disasters and was most which are severely affected during the 2011 floods. This paper aims to identify the various factors that impact the speed of disaster recovery among the Small and Medium Enterprises (SMEs) severely affected by the floods in Pathumthani province in central Thailand, and how it is related to its speed decision of neighbours SMEs. The methodology adopts a spatial econometric model, to analysis and understand each of the chosen factors’ impact. The findings include the impact of disaster resilience, mitigation and planning at the SME level as well as the government level. The absence of accurate perception of actual risk, flood insurance and disaster management planning before the 2011 floods had contributed to the severity of the impacts during the 2011 floods.

Analisis Dampak Toko Modern Terhadap Keberadaan Usaha Mikro, Kecil, Menengah Di Kota Padangsidimpuan

AT-TAWASSUTH: Jurnal Ekonomi Islam ◽

10.30829/ajei.v4i1.4415 ◽

2021 ◽

Vol 4 (1) ◽

pp. 208

Author(s):

Rahmat Kurniawan ◽

Azhar Azhar

Keyword(s):

Human Resources ◽

Negative Impact ◽

Positive Impact ◽

City Government ◽

Banking Institutions ◽

The Government ◽

Medium Enterprises ◽

Role Of The Government

This research is to find out the perceptions of micro, small and medium enterprises to modern stores, MSME partnerships with modern stores, constraints, and the role of the government in overcoming the problems of modern shops and MSMEs in Padangsidimpuan City. This research is a descriptive qualitative study by conducting in-depth interviews. The results showed the perception of MSMEs towards modern stores had a negative and positive impact. The negative impact, the income of MSMEs has decreased. The positive impact, the presence of modern stores motivates MSMEs to evaluate themselves from modern stores. The partnership established by MSMEs with modern stores is the use of business locations provided by modern stores. The constraints of MSMEs are business capital, human resources, business legality, business permits and products, while the constraints of modern stores are business permits, human resources and partnerships with MSMEs. The role of the City Government of Padangsidimpuan is for modern stores, namely to give an appeal not to add to modern store outlets and to call for partnerships in terms of marketing local MSME products. For MSMEs, facilitate MSMEs with banking institutions in terms of providing venture capital, training and guidance to MSMEs, and making packaging houses.

Role of the Local Government and Participation of Micro, Small and Medium Enterprises (UMKM) In the Development of Plastic Craft Industry

Jurnal AKSI (Akuntansi dan Sistem Informasi) ◽

10.32486/aksi.v5i1.427 ◽

2020 ◽

Vol 5 (1) ◽

pp. 59-65

Author(s):

Ardyan Firdausi Mustoffa ◽

Ika Farida Ulfah ◽

Iin Wijayanti

Keyword(s):

Local Government ◽

Data Collection ◽

Qualitative Method ◽

Sampling Techniques ◽

Role Of Government ◽

The Government ◽

Craft Industry ◽

Medium Enterprises

This study aims to describe the role of local government and the participation of Micro, Small and Medium Enterprises in the development of Plastic Woven Crafts in Karanggebang Jetis Village, Ponorogo Regency. The theory used in the formulation of the first problem regarding the role of local government uses the theory of Gede Diva (2009) which divides the role of government in three ways, namely the role of government as a facilitator, the role of government as regulator and the role of government as a catalyst. Second, the participation of UMKM actors uses the theory of Cohen and Uphoff in Distianto (2016) into four forms of participation, namely participation in planning, participation in implementation, participation in the utilization of results and finally participation in evaluation.This research uses the descriptive qualitative method. The technique of determining informants using purposive sampling techniques and data collection techniques carried out through interviews, observations, and documentation. The results of this research in the efforts to develop UMKM Plastic Weaving Crafts in Karanggebang Jetis Village, Ponorogo Regency, in general, there has been no interference from the government and UMKM entrepreneurs. So far, plastic woven crafts are still not developed. To develop UMKM especially plastic woven handicrafts located in Karanggebang Jetis, it is necessary to have the role of government and participation of UMKM actors.

Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽

10.20961/bestuur.v9i1.49184 ◽

2021 ◽

Vol 9 (1) ◽

pp. 59

Author(s):

Siti Rahma Novikasari ◽

Duc Quang Ly ◽

Kerry Gershaneck

Keyword(s):

Tax Policy ◽

Income Tax ◽

Government Regulation ◽

Tax Avoidance ◽

Tax Compliance ◽

Legal Compliance ◽

The Government ◽

Medium Enterprises ◽

Compliance Constraints

Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.Keywords: Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.

COMMERCIAL BANKS AND THEIR EFFECT ON SMALL AND MEDIUM ENTERPRISES FINANCING IN RWANDA: A CASE STUDY OF KIGALI CITY AND SOUTHERN PROVINCE

AGROFOR ◽

10.7251/agreng2101117e ◽

2021 ◽

Vol 6 (1) ◽

Author(s):

Mutamuliza EULARIE ◽

Giramata AURORE

Keyword(s):

Financial Services ◽

Commercial Banks ◽

Financial Industry ◽

Chi Square ◽

Southern Province ◽

Start Up ◽

Chi Square Test ◽

The Government ◽

Medium Enterprises

Commercial Banks worldwide are identified to be one of the key players in the financial industry that have positively affected individuals involved in business, and the economy at large, through the functions they perform in the economy. However, inadequate financing in the activities of Small and Medium Enterprises (SMEs) is still the major constraint faced by people involved in business activities. Even though the Government of Rwanda has made effort to improve the accessibility to credit, entrepreneurs still have some challenges to access financial services in order to improve their businesses. The purpose of this research was to assess the contribution of commercial banks in financing SMEs in Rwanda. A sample of 60 SMEs was selected in Kigali and Southern Province of Rwanda. Data was collected from the respondents through a structured questionnaire. The collected data were analyzed using descriptive statistics such as frequencies and percentage distributions. A Pearson Chi-Square Test was used to analyze the relationship between commercial banks and SMEs in Rwanda. The results indicated that the main purposes of loan application were start-up capital, working capital and expansion of businesses. The results also revealed that there was positive relationship between commercial banks and SMEs in Rwanda. The results revealed as well, that commercial banks in Rwanda played a crucial role in contribution to SME’s economic development and small and medium entrepreneurs who got credit from commercial banks expanded their businesses and increased their income.