scholarly journals A Study on the Tax Obligations and Perceived Tax Compliance of Small and Medium Enterprises (SMES) in Gia Lam, Hanoi

2021 ◽  
Vol 3 (3) ◽  
pp. 726-731
Author(s):  
Nguyen Thi Huong ◽  
Dao Thi Hoang Anh ◽  
Dang Thi Hai Yen ◽  
Bui Thi Hong Nhung ◽  
Le Thi Thanh Hao
Keyword(s):  
Principal Component Analysis ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Principal Component ◽  
General Information ◽  
Key Factors ◽  
Technology Application ◽  
Medium Enterprises

This study was conducted to examine general information of tax obligations and perceived tax compliance for small and medium enterprises in the district of Gia Lam district. To achieve these objectives, 150 small and medium enterprises were randomly selected and analyzed using descriptive analysis and Principal Component Analysis (PCA). The results show that most of enterprises got difficulties in register, declare and pay taxes, and nearly half of them had submitted taxes lately. Besides, perceived tax compliance of enterprises could be divided into five key factors, including: "Quality of tax services"; "society norms"; "Technology Application"; "Enterprise responsibility "; and "Quality of tax officials". Based on these results, some recommendations could give to the tax authorities in order to improve tax regulations and policies.

scholarly journals Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Padang

2019 ◽  
Vol 1 (3) ◽  
pp. 1293-1306
Author(s):  
Rexy Anugerah Pratama ◽  
Erly Mulyani
Keyword(s):  
Service Quality ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Compliance Costs ◽  
Good Compliance ◽  
Negative Effect ◽  
Regression Techniques ◽  
Medium Enterprises ◽  
Positive Effect

This research aims to determine whether the service quality of officers taxes, tax sanctions and tax compliance costs have a significant influence towards good compliance of MSME Taxpayers (micro, small and medium enterprises) partial or simultaneous. Data obtained from questionnaires filled out by respondents who registered with the Office of Cooperatives and MSMEs Padang. A total of 95 the questionnaire returned with a complete and processed condition. By using multiple regression techniques, the results of the study show that service quality and tax sanctions have a positive effect on MSME Taxpayer compliance. More and more both the service quality of tax officers and the increasingly heavy taxation sanctions imposed on SME Taxpayers, it will increase taxpayer compliance MSMEs. In addition, tax compliance costs have a negative effect on compliance MSME Taxpayers. The greater the tax compliance fee, the taxpayer compliance MSMEs will decline.

scholarly journals Penerapan Cara Produksi Pangan yang Baik pada Industri Kecil Menengah (IKM) yang Telah Tersertifikasi Halal LPPOM MUI Provinsi DKI Jakarta

2020 ◽  
Vol 5 (4) ◽  
pp. 197
Author(s):  
Maryam Jameelah ◽  
Nafisah Eka Puteri
Keyword(s):  
Principal Component Analysis ◽  
Small And Medium Enterprises ◽  
Principal Component ◽  
Component Analysis ◽  
The Body ◽  
Observation Data ◽  
Knowledge Level ◽  
Safety Level ◽  
Purposive Sampling ◽  
Medium Enterprises

<p><em>Abstrak</em> - <strong>Sertifikasi Halal suatu produk pangan tentu meningkatkan kepercayaan konsumen pada produk pangan tersebut. Akan tetapi, kriteria ‘halal’ tidaklah cukup jika tidak memperhatikan aspek ‘thoyyib’. Masyarakat umumnya mengira bahwa pangan bersertifikat halal sebagai pangan yang ‘thoyyib’. Aspek ‘thoyyib’ yang dimaksudkan adalah aman dikonsumsi dan telah melalui tahapan atau prosedur yang sesuai, sehingga diharapkan tidak menimbulkan efek penyakit bagi konsumen. Penelitian ini bertujuan untuk memperoleh deskripsi mengenai penerapan cara produksi pangan yang baik pada industri kecil menengah produk minuman dan bahan minuman yang telah tersertifikasi halal. Pada penelitian ini metode survei dilakukan dengan teknik purposive sampling. Data yang diamati berupa pengetahuan pemilik mengenai CPPB (Cara Produksi Pangan yang Baik) dan ketercapaian penerapan CPPB, terutama pada fasilitas sanitasi, higienitas proses produksi, serta pengawasan proses produksi. Teknik pengumpulan data dilakukan dengan wawancara dan observasi dengan bantuan kuesioner, panduan wawancara, dan lembar observasi. Data dianalisis dengan teknik analisis deskriptif melalui penyajian berbentuk grafik, tabel dan narasi. Data hubungan penerapan CPPB dan sertifikasi halal diolah menggunakan XLSTAT dengan Principal Component Analysis (PCA). Hasil analisa menunjukkan bahwa sertifikasi halal pada IKM tidak hanya mencerminkan aspek “halal” tetapi dapat pula mencerminkan aspek “thoyyib” produk yang dihasilkan. Sementara itu, tingkat pengetahuan pemilik IKM tidak dapat mencerminkan tingkat keamanan pangan yang diimplementasikan selama proses produksi. Hal ini dapat disebabkan oleh kurangnya kesadaran pemilik dan penanggungjawab IKM dan tidak adanya pengawasan oleh lembaga atau badan yang bertanggungjawab akan kulitas produk.</strong></p><p><em>Abstract</em> – <strong>Consumer trust in food products may increase with halal claims on the product. However, ‘halal’ is different from ‘thoyyib’. People assume that halal food is ‘thoyyib’. ‘Thoyyib’ means good to consume and health for the body. This study aimed to obtain the description of Good Manufacturing Practice (GMP) on Small and Medium Enterprises (SMEs) holding Halal certification. To gain the purpose, the purposive sampling method was applied to this research. The level of IRTP and knowledge level of GMP were observed. Data were collected by interview and observation. Data were analyzed by descriptive analysis using the graph, table, and narration. Correlation of GMP implementation and the halal claim was provided by Principal Component Analysis (PCA) using XLSTAT. Results showed that halal claims on SMEs may reflect the safety of the product. Halal-claimed food might be classified as ‘thoyyib’ food. However, the knowledge level of the owner can not reflect the food safety level of the product.</strong></p><p><em><strong>Keywords</strong><strong> - </strong>CPPB, Halal Certificate, LPPOM MUI, Small and Medium Enterprises (SMEs)</em></p>

scholarly journals The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance: Study of The Micro, Small and Medium Enterprises (MSMEs) Taxpayers in Bandung City

2019 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Hani Hanifah ◽  
Ivan Yudianto
Keyword(s):  
Moral Obligation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Corruption Perception ◽  
Medium Enterprises ◽  
Tax Corruption ◽  
Positive Effect ◽  
Micro Enterprises ◽  
Program Version

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research uses taxpayer awareness, moral obligation and quality of tax service as factors. A Questionnaire was used as research instruments in data collection. Respondents were sampled in this research are individuals who run businesses that belong to small and medium micro enterprises. Multiple linear regression with SPSS program version 23 is used for data analysis. The results of this study concluded religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Then the test partially produces the religiosity and nationalism have a positive effect on MSMEs taxpayer compliance, while the perceptions of tax corruption have not to effect on taxpayer compliance.

scholarly journals Evaluation of Cup Profile for Post-harvest in Coffee Variety Castillo from Cauca Department

2021 ◽  
Author(s):  
Andrés Felipe Solis Pino ◽  
Carlos Andres Anacona Bambague ◽  
Bibiana Montoya ◽  
Efren Venancio Ramos Cabrera
Keyword(s):  
Principal Component Analysis ◽  
Cluster Analysis ◽  
Coffea Arabica ◽  
Principal Component ◽  
Hierarchical Cluster ◽  
Statistical Techniques ◽  
Key Factors ◽  
Fermentation Time ◽  
Post Harvest

The post-harvest processes of coffee are widely accepted as key factors in determining the quality of the product. In the Cauca department, Southwestern Colombia, this stage is carried out empirically by farmers in the region, using old methods that do not assure consistent quality. This study proposes to determine the best post-harvest temperature and time conditions for coffee produced in the region. For this purpose, we carried the fermentation and honey process out on different coffee samples of the Coffea Arabica species of the Castillo variety. Subsequently, the cup profile quality of the coffee samples was determined by a sensory evaluation by experts. Finally, we applied descriptive statistical techniques to the resulting data and principal component analysis and hierarchical cluster analysis to find similarities between the samples. The results suggest that the honey process gets better evaluations in the cup profile over any condition of temperature and fermentation time.

scholarly journals Measuring Student and Staff Satisfaction with the University Facilities

2020 ◽  
Vol 3 (3) ◽  
pp. 25-52
Author(s):  
Abdelkader Derbali ◽  
Ahmed K Elnagar
Keyword(s):  
Community College ◽  
Principal Component Analysis ◽  
Descriptive Analysis ◽  
Principal Component ◽  
Component Analysis ◽  
Quality Of Services ◽  
Staff Satisfaction ◽  
Service Companies ◽  
Fierce Competition

Today in the world, service companies are always concerned with the quality of services, which is used by many universities to increase their competitiveness under conditions of fierce competition. Universities, therefore, think of students as their main clients, as well as seek teachers and administrators’ satisfaction by improving the quality of their services (Nguyen, 2012). The purpose of this article is to evaluate the quality of services offered by the Community College in Taibah University to its students and staff. The data are collected by questioning a sample of 281 respondents in the Community College at Taibah University during the 2018-2019 academic year. A descriptive analysis is used to define the variables of our study, and the principal component analysis (PCA) is applied to determine the contribution of each variable as a factor that affects the respondents’ preferences. The principal component analysis method captures the key variables of the staff satisfaction at the Community College in Taibah University regarding the services provided. The empirical findings of this study let the authors show that the student and staff satisfaction of the Community College in Taibah University is related to certain factors which constitute a necessity for respondents of both genders. These results serve as benchmarks to allow managers of the institution to improve the quality of their services.  

Model Pemberdayaan Usaha Mikro Dan Pengaruhnya Terhadap Kemandirian Usaha

2015 ◽  
Vol 2 (1) ◽  
pp. 75-93
Author(s):  
Mudasetia Hamid ◽  
Evy Rosalina Widyayanti
Keyword(s):  
Human Resources ◽  
Small And Medium Enterprises ◽  
Poverty Rate ◽  
Cultural Centers ◽  
Central Java ◽  
Tourism Education ◽  
The Indian Ocean ◽  
Medium Enterprises ◽  
The City

Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.Keyword: micro entreprise, human resources, government roles, capital, partnership and autonomous.

scholarly journals Spatial Conditions Supporting Sustainable Development of Enterprises on Local Level

2021 ◽  
Vol 13 (4) ◽  
pp. 2292
Author(s):  
Aneta Ptak-Chmielewska ◽  
Agnieszka Chłoń-Domińczak
Keyword(s):  
Social Insurance ◽  
Small And Medium Enterprises ◽  
Local Level ◽  
Principal Component ◽  
Sources Of Information ◽  
Clustering Methods ◽  
Significant Information ◽  
The Status ◽  
Medium Enterprises ◽  
High Share

Micro, small and medium enterprises (MSMEs) represent more than 99% of enterprises in Europe. Therefore, knowledge about this sector, also in the spatial context is important to understand the patterns of economic and social development. The main goal of this article is an analysis of spatial conditions and the situation of MSMEs on a local level using combined sources of information. This includes data collected in the Social Insurance Institution and Tax registers in Poland, which provides information on the employment, wages, revenues and taxes paid by the MSMEs on a local level as well as contextual statistical information. The data is used for a diagnosis of spatial circumstances and discussion of conditions influencing the status of the MSMEs sector in a selected region (voivodeship) in Poland. Taxonomy methods including factor analysis and clustering methods based on k-means and SOM Kohonen were used for selecting significant information and grouping of the local units according to the situation of the MSMEs. There are eight factors revealed in principal component analysis and five clusters of local units distinguished using these factors. These include two clusters with a high share of rural local units and two clusters with a high share of rural-urban and urban local units. Additionally, there was an outstanding cluster with only two dominant urban local units. Factors show differences between clusters in the situation of MSMEs sector and infrastructure. Different spatial conditions in different regions influence the situation of MSMEs.

scholarly journals Validation of the Arabic version of the “12-item short-form health survey” (SF-12) in a sample of Lebanese adults

2021 ◽  
Vol 79 (1) ◽  
Author(s):  
Chadia Haddad ◽  
Hala Sacre ◽  
Sahar Obeid ◽  
Pascale Salameh ◽  
Souheil Hallit
Keyword(s):  
Quality Of Life ◽  
Principal Component Analysis ◽  
Psychometric Properties ◽  
Short Form ◽  
Principal Component ◽  
Arabic Version ◽  
Short Form Health Survey ◽  
Form Health ◽  
Short Form Health

Abstract Background In clinical practice, quality of life measures can be used alongside some types of assessment to give valuable information that can identify areas that influence an individual and help the clinician make the best healthcare choices. This study aimed to investigate the psychometric properties of the Arabic version of the 12-item short-form health survey (SF-12) in a sample of Lebanese adults. Methods This cross-sectional study performed between July and November 2019 recruited 269 participants. Cronbach’s alpha was used to assess the reliability of the SF-12 questionnaire, and a factor analysis using the principal component analysis was performed to confirm its construct validity. Results The mean score for the “physical component summary (PCS-12)” was 50.27 ± 8.94 (95 % CI: 49.18–51.36) and for the “Mental component summary (MCS-12)” was 44.95 ± 12.17 (95 % CI: 43.47–46.43). A satisfactory Cronbach’s alpha was found for the two components: MCS (α = 0.707) and PCS (α = 0.743). The principal component analysis converged over a two-factor solution (physical and mental), explaining a total variance of 55.75 %. Correlations between the SF-12 scales and single items were significant, showing a good construct validity. The “physical functioning”, “role physical”, “bodily pain”, and “general health” subscales were highly associated with “PCS-12”, while the “vitality”, “social functioning”, “role emotional”, and “mental health” subscales were more associated with MCS-12. Conclusions The Arabic version of the SF-12 is a reliable, easy-to-use, and valid tool to measure health-related quality of life in the general population. Future studies using a larger sample size and focusing on questionnaire psychometric properties are necessary to confirm our findings.

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