The portrait of the underground economy and tax evasion: Descriptive analysis from border region

Aloysius Hari Kristianto; Pramatatya Resindra Widya; Jones Parlindungan Nadapdap

doi:10.31328/jsed.v4i2.2211

The portrait of the underground economy and tax evasion: Descriptive analysis from border region

Journal of Socioeconomics and Development ◽

10.31328/jsed.v4i2.2211 ◽

2021 ◽

Vol 4 (2) ◽

pp. 156

Author(s):

Aloysius Hari Kristianto ◽

Pramatatya Resindra Widya ◽

Jones Parlindungan Nadapdap

Keyword(s):

Tax Evasion ◽

Economic Activity ◽

Descriptive Analysis ◽

Underground Economy ◽

Border Region ◽

Continuous Treatment ◽

Street Vendors ◽

West Kalimantan ◽

Financial Activity ◽

Qualitative Phenomenological

Underground economic activity is a phenomenon that requires special and continuous treatment. This phenomenon is counterproductive to local revenues and is related to corrupt practices and tax evasion. The research was conducted in Bengkayang Regency, West Kalimantan Province, Indonesia. The qualitative phenomenological method was carried out by interviewing underground economic actors such as liquor producers, "pangku" coffee shops, and street vendors. The findings indicate that corruption activities in the form of collecting bribes and offering bribes are carried out in cash without going through a legal transaction mechanism. The underground economy practices tax evasion, does business without a permit, pays substandard wages, and does not protect workers with insurance. The underground economic activity will contribute to an increase in the circulation of money in society, but do not take into account the regional economy. Such situations call for massive supervision of individuals and the introduction of pentahelix elements to form synergies between actors and to begin to integrate and develop digital structures in every financial activity using e-government systems.JEL Classification D73; E26; O17

Download Full-text

The underground economic activity and the desire for corruption in the border region (study of Bengkayang District, West Kalimantan)

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah ◽

10.22437/ppd.v9i4.12871 ◽

2021 ◽

Vol 9 (4) ◽

pp. 353-364

Author(s):

Aloysius Hari Kristianto ◽

Jones Parlindungan Nadapdap ◽

Pramatatya Resindra Widya

Keyword(s):

Tax Evasion ◽

Economic Activity ◽

Border Region ◽

West Kalimantan ◽

Financial Activity ◽

Depth Interview ◽

Velocity Of Money ◽

Using Data ◽

Corrupt Conduct ◽

Coffee Shops

Underground economic activity is a situation that needs particular and ongoing attention. This tendency is detrimental to municipal income and is associated with corrupt behaviors and taxation. The purpose of this investigation is to identify and assess the practices of the underground economy, as well as the potential for corrupt conduct and tax evasion. The analytical tool was perhaps a qualitative method with a chosen strategy to identify knowledge sources (respondents) with subjects such as liquor producers, coffee shops, and street food vendors in the Bengkayang border area. The data collection method was carried out using a triangulation approach, namely an in-depth interview, observation, and recording/documentation. The data analysis approach was conducted using data reduction, data presentation, and verification. This study suggests that the presence of corrupt activity in collecting bribes and offering bribes is carried out in cash without going through an automated money processing mechanism such as giving false receipts. Increasing the level of corruption in society will contribute to an increase in the velocity of money. The need for massive surveillance of individuals and the introduction of Penta helix elements to shape synergies between actors and to start integrating and developing electronic/digital structures in any financial activity using the e-government system.

Download Full-text

IF IT IS THE TOPIC OF THE RESEARCH OF THE INFORMAL ECONOMY

10.31228/osf.io/fy3g9 ◽

2018 ◽

Author(s):

Ionel BOSTAN

Keyword(s):

Informal Economy ◽

Tax Evasion ◽

Publishing House ◽

Underground Economy ◽

Measurement Issues ◽

Journalistic Field

21 years ago I published the book Informal Economic Environments, published at the BIT Publishing House (Iasi, RO), which addressed what we considered then to be the underground economy. At that moment it was appreciated that the approach was harsh, given that "recognized personalities in the economic or journalistic field have approached such problems only in a sequential manner" (V. Codreanu, in the Preface). The same precursor notes that "Approaching the mechanisms of the underground economy and understanding their functioning is not intended to ensure its removal (perhaps, at most, its limitation), but will certainly make it easier to obtain more realistic assessments and knowledge of several aspects of it". With the sources of documentation at that time, we dealt with issues such as the identification elements of the informal economy, an overview of it, the measurement issues and the magnitude (in Romania and worldwide). When I approached the Fraud and Tax Evasion, I made a presentation of it, while also presenting the existing motivations and the extent.

Download Full-text

Asesmen Kenyamanan Taman pada Ruang Terbuka Publik di Kawasan Wisata Tepian Sungai Pangkajene

Jurnal Penelitian Enjiniring ◽

10.25042/jpe.052018.02 ◽

2019 ◽

Vol 22 (1) ◽

pp. 9-14

Author(s):

Syarifah Fatma sari Burhanuddin

Keyword(s):

Evaluation System ◽

Open Space ◽

Negative Impact ◽

Positive Impact ◽

Descriptive Analysis ◽

Sampling Technique ◽

Street Vendors ◽

The Public ◽

Public Open Space ◽

Negative Impacts

This research aimed to investigate the ground comfort assessment at the public open space in tourist area of Pangkajene River banks. The research methods used were the qualitative and quantitative method by filling in questionnaires, observation, interviews, and documentation. The samples were chosen using the purposive sampling technique from the users of the park. The data were analyzed using the descriptive analysis, codification, data reduction, matriculation, cross tabulation, and the evaluation system using Likert scale. The research results indicated that the park was inconvenience with the parkconvenience being 61.97%. The effect of the street vendors had caused either positive or negative impacts on the park- the positive impact was that the park had become the largest culinary center in Pangkep town so that it could attract the tourists to visit the park, while the negative impact was that the park looked less beautiful and less hygiene. Keywords: public open space, convenience, park, riverbanks

Download Full-text

The Street Vendors Perception to the Information of Public Access Disruption as the Effect of their Existence

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i3.21.17167 ◽

2018 ◽

Vol 7 (3.21) ◽

pp. 243

Author(s):

Dorris Yadewani ◽

Syafrani .

Keyword(s):

Negative Impact ◽

Descriptive Analysis ◽

Research Field ◽

Public Access ◽

Primary Data ◽

Research Subjects ◽

Street Vendor ◽

Street Vendors ◽

The Government ◽

The Impact

Street vendors is a phenomenon in almost all regions in Indonesia, which is always a positive and negative impact on the region where the street vendor activity. The positive is the economy in a sustainable life in areas where street vendor activities, while the negative effects are disturbed some public access as a result of the existence of such street vendor, such as public roads are always jammed, the sidewalk is not functioning, trash increases or the environment increasingly neglected, area aesthetics will show discomfort. For the more crowded street vendor activities will have an impact upon the producer. However street vendor unaware that what was done to give effect to society because of disruption of public facilities. It is very necessary of information for the street vendor’s understanding and perception to the impact caused by their presence in an area. The research was conducted by qualitative method with type research field investigations and descriptive analysis of the street vendor, managers, buyers and decision makers who do trading activities in S. Parman Street, UlakKarang Padang. Samples as research subjects were the street vendors as much as 5 people, managers, local government, the buyer and road users. The data used are primary data and secondary data. Data Collection Techniques conducted by observation, interview, and documentation while data analysis is conducted qualitatively by a descriptive approach. The findings and the results are show that the information obtained is correct in running its activities to seek fortune already utilizing public access such as sidewalk and road. Contributions to the street vendors are expected to have awareness in running its activities mainly on the utilization of public access and if you want to keep running its activities must be willing to abide by all the regulations set forth by the government, because it became a street vendor answers to some of the problems faced by street vendors as well as for the government attempted to manage and regulate the existence of street vendors to be in line with policies that have been set by the government for street vendors somehow able to overcome the problem of the existence of the public economy.

Download Full-text

OPTIMALISASI PERAN GENDER DALAM UPAYA PENINGKATAN KESEJAHTERAAN NELAYAN

Jurnal Sosial Ekonomi Kelautan dan Perikanan ◽

10.15578/jsekp.v3i2.5853 ◽

2008 ◽

Vol 3 (2) ◽

pp. 199

Author(s):

Istiana Istiana ◽

Hikmah Hikmah ◽

Mursidin Mursidin

Keyword(s):

Gender Role ◽

Economic Activity ◽

Descriptive Analysis ◽

Work Load ◽

Survey Method ◽

Social Culture ◽

Spare Time ◽

West Sumatra ◽

Women's Role ◽

Policy Guidance

Penelitian bertujuan untuk mengkaji peran gender pada rumah tangga melalui peningkatan pendapatan, optimalisasi peran gender dan kaitannya dengan pelaksanaan program pemberdayaan yang ada. Penelitian dilaksanakan di Kabupaten Lamongan (nelayan Brondong), Jawa Timur dan Kota Padang (nelayan Koto tangah) Sumatera Barat pada bulan april dan Juni 2007. Penelitian menggunakan metode survei (wawancara terstruktur) terhadap 60 rumah tangga dan diolah dengan analisis deskriptif. Keterlibatan istri nelayan Padang di sektor produktif menghasilkan pendapatan sedangkan istri nelayan Lamongan tidak karena dianggap membantu pekerjaan suami. Pada masyarakat nelayan Brondong, lakilaki memiliki beban lebih daripada perempuan, sebaliknya di padang, istri memiliki beban lebih dan beban ganda. Keputusan di sektor domestik di dominasi istri. Keputusan sektor produktif di Lamongan didominasi suami (100%) sedangkan di Padang dilakukan secara bersama. Optimalisasi peran gender pada masyarakat nelayan Brondong perlu dilakukan melalui pelibatan peran perempuan sedangkan di Padang, peran suami dalam usaha pengolahan perlu dilibatkan. Gender merupakan konstruksi sosial budaya, gender tidaksehingga bersifat universal melainkan relatif pada konteks sosial budaya masyarakatnya. Arahan kebijakan yang sesuai untuk nelayan Brondong adalah pemberdayaan ekonomi perempuan karena mereka memiliki waktu luang 7,47 jam/hari (31,11%). Sedangkan untuk masyarakat nelayan Padang, pemberdayaan lebih kearah peningkatan pemahaman konsep gender dalam mewujudkan kesejahteraan keluarga. Tittle: Optimalization of the Gender Role in Increasing Fishers’ ProsperityThis research aimed to analyze gender role in increasing familys properity through increasing income, optimalization gender role and relation with empowerment program. This research were done in Lamongan (Brondong fisheries), East Java and Padang (Koto tangah fisheries) West Sumatra on April and June 2007. The research used survey method of 60 families and processed by a descriptive analysis. Results of the study show that the Padang wife's fisheries involved in productive sector can generate income, but the situation was not happened in Lamongan because the wife's supposed helping husband's work only. In Brondong fisheries society, men have a more work-load than women. Women have a lot of work-load than men. In Lamongan, the decission for domestic sector is dominanted by wife and for productive sector is dominanted by husband (100%). Decisions were made together. The optimalization gender role in Brondong fisheries society needs to be done by involving women's role. In Padang, men should be involved in the procesing industry. Gender was inclusive in the of social-culture contruction, so that gender is not universal, but relative in each society context. Suitable policy guidance for Brondong fisheries is to empowering women economic activity, because they have spare time for about 7,47 hours/day (31,11%). Mean while for Padang fisheries society, empowerment should be directed to increase understanding gender concept to achieve the family's prosperity.

Download Full-text

Studi Penataan Pedagang Kaki Lima (PKL) di Pantai Manakarra Kota Mamuju Kabupaten Mamuju

Journal of Urban Planning Studies ◽

10.35965/jups.v1i2.53 ◽

2021 ◽

Vol 1 (2) ◽

pp. 174-184

Author(s):

Rendi Pratama ◽

Syafri Syafri ◽

Rusneni Ruslan

Keyword(s):

Descriptive Analysis ◽

Street Vendor ◽

Street Vendors ◽

Nature Tourism ◽

The Road ◽

Surrounding Environment ◽

Food Packages ◽

Level 3 ◽

Qualitative Descriptive ◽

Artificial Nature

Abstract. The purpose of this research is to find out how the directions regarding the arrangement of street vendors on Manakarra Beach, Mamuju City. Regency. Mamuju. The variables used consisted of 4, namely: (1) Policy; (2) Education Level; (3) Economic level; (4) Supervision. The analytical method used is in the form of qualitative descriptive analysis and multiple linear analysis.Manakarra Beach is an Artificial Nature Tourism Object in the form of a beach located on Jl. Yos Sudarso, Kel. Rimuku, Kec. Mamuju, Kab. Mamuju, which is the center of Mamuju City. Departing from the description above where the focus of this research is the street vendors (PKL) who are on Manakarra Beach itself. Where the street vendors (PKL) sell on the shoulder of the road and sidewalk, so that there is a need for an effort to organize and supervise so that the street vendor activities do not interfere with the activities and mobility of the population or the community on Jalan Yos Sudarso. In addition, there is also a lack of awareness of tourists on Manakarra Beach towards the surrounding environment, this is evidenced by the presence of food packages and plastic bottles scattered at several points on Mankarra Beach. This of course was also praised by the existence of street vendors on Manakarra Beach itself. So that better structuring and supervision measures are needed. Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana arahan tentang Penataan Pedagang Kaki Lima di Pantai Manakarra, Kota Mamuju. Kab. Mamuju. Variabel yang digunakan terdiri dari 4 yaitu: (1) Kebijakan; (2) Tingkat Pendidikan; (3) tingkat Ekonomi; (4) Pengawasan. Metode analisis yang digunakan berupa analisis dekriptif kualitatif dan analisis linier berganda. Pantai Manakarra Merupakan Objek Wisata Alam Buatan berupa pantai yang terletak di Jl. Yos Sudarso, Kel. Rimuku, Kec. Mamuju, Kab. Mamuju, yang merupakan pusat Kota Mamuju. Berangkat dari uraian diatas dimana yang menjadi fokus penelitian ini yaitu Pedagang Kaki Lima (PKL) yang berada di Pantai Manakarra itu sendiri. Dimana Pedagang Kaki Lima (PKL) tersebut berjualan di bahu jalan dan trotoar, sehingga perlunya bentuk upaya penataan dan pengawasan agar kegiatan PKL tersebut tidak menggangu aktivitas dan mobilitas penduduk atau masyarakat di Jalan Yos Sudarso. Selain itu juga kurangnya kesadaran wisatawan di Pantai Manakarra terhadap lingkungan sekitarnya, hal ini dibuktikan oleh adanya bungkusan makanan serta botol plastik yang berserakan dibeberapa titik di Pantai Mankarra. Hal ini tentunya dipengaruji juga oleh adanya PKL di Pantai Manakarra itu sendiri. Sehingga diperlukan tindakan penataan dan pengawasan yang lebih baik.

Download Full-text

Farmers’ Household Empowerment in Entikong, West Kalimantan, Indonesia

Journal of Sustainable Development ◽

10.5539/jsd.v10n6p254 ◽

2017 ◽

Vol 10 (6) ◽

pp. 254 ◽

Cited By ~ 1

Author(s):

Kardius Richi Yosada ◽

Ery Tri Djatmika ◽

Budi Eko Soetjipto ◽

Hari Wahyono

Keyword(s):

Value Added ◽

Qualitative Approach ◽

Agricultural Products ◽

Border Region ◽

Agricultural Activities ◽

Data Display ◽

West Kalimantan ◽

Knowledge And Skills ◽

Institutional Strengthening

This paper aims at analyzing current situation in Entikong as a border region of Indonesia-Malaysia. Economically, this region is dominated by agricultural sectors and mostly harvested valuable commodities were traded in border by farmers from Entikong. This study employed a phenomenological qualitative approach for describing problems faced by farmers and the efforts related to farmers’ household empowerment for improving their quality of life. The data were collected through observation, interview, and documentation, and it was analyzed by using the steps of verification and triangulation, data reduction, data display, and conclusion drawing. The findings revealed that main problems are related to the insufficiency of socio-economic infrastructures for improving value added for agricultural products, such as the limitation of roads infrastructure and far distance of market make farmers unwilling to sell their harvested products because of high distribution expenses. Farmers empowerment done by government and NGO were directed to improve their knowledge and skills related to plantation and agricultural activities. Moreover, it needs socio-economic institutional strengthening and participation from farmers’ community as well.

Download Full-text

Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It

Studia Universitatis „Vasile Goldis” Arad – Economics Series ◽

10.1515/sues-2017-0005 ◽

2017 ◽

Vol 27 (2) ◽

pp. 1-18 ◽

Cited By ~ 1

Author(s):

Claudia Florina Radu ◽

Florin Cornel Dumiter ◽

Lavinia Dudas ◽

Stefania Master Jimon

Keyword(s):

Tax Evasion ◽

Shadow Economy ◽

Tax Avoidance ◽

Underground Economy ◽

Tax Burden ◽

Revenue Collection ◽

The Law ◽

Necessary Evil ◽

Budget Revenue

Abstract Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.

Download Full-text