Assessing the Efficiency of Russian Business Support Institutions in the Digital Economy

2021 ◽  
Vol 27 (8) ◽  
pp. 593-602
Author(s):  
O. V. Burgonov ◽  
E. V. Mikhaylov
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Historical Analysis ◽  
Integrated Approach ◽  
Government Support ◽  
Analysis And Synthesis ◽  
Business Structures ◽  
The Government ◽  
Space Infrastructure ◽  
Medium Enterprises

Aim. The presented study aims to determine methodological approaches to assessing the efficiency of government regulation and support of small and medium enterprises in the context of the digitalization of the economy, to propose directions for its improvement, and to consider institutions and tools that could contribute to solving the problems of small enterprises in the post-COVID period.Tasks. The authors examine the major problems in the development of small and medium enterprises (SMEs) in Russia, potential opportunities and solutions; analyze the main problems of SME support; determine indicators and criteria for evaluating the efficiency of this type of national and municipal administration.Methods. This study uses the methods of abstraction and aggregation, historical analysis and synthesis, induction and deduction, systemic and structural approaches.Results. The results of the study prove that the assessment of the efficiency of government regulation and support of small and medium enterprises in the context of the digitalization of the economy should be considered not only using KPI, but also by applying extended criteria and indicators at various management levels as part of an integrated approach. This makes it possible to determine why SMEs, which traditionally experience a lack of financial resources, use government support mechanisms to such a small extent.Conclusions. In Russia, government support is provided to SMEs in the form of guarantees and benefits, subsidization of the costs of leasing contracts and participation in advertising campaigns and exhibitions, co-funding of regional system-forming business projects. At the same time, the most important factor in optimizing the system of government regulation and support of entrepreneurship is the creation of digital space infrastructure to increase the efficiency of interaction between the government and business structures, since the existing system is not optimal.

Impact of the Digital Economy on the Priority Directions of Business Regulation

2021 ◽  
Vol 27 (5) ◽  
pp. 345-354
Author(s):  
О. V. Burgonov ◽  
Е. V. Mikhaylov
Keyword(s):  
Government Regulation ◽  
Integrated Approach ◽  
Global Market ◽  
Comparative Statics ◽  
Government Support ◽  
Goods And Services ◽  
Business Regulation ◽  
Analysis And Synthesis ◽  
Digital Development ◽  
Business Structures

Aim. The presented study aims to determine the prerequisites and directions for the transformation of government regulation and support for business structures in the context of the digitalization of the economy and to propose approaches for assessing its implementation and specific tools that could help to solve problems of economic development.Tasks. The authors analyze government support for the business sector of the economy and identify its features at different stages of development; describe tools used for the management and support of business structures, identifying problems and opportunities for their successful application at the regional level to achieve sustainable economic growth in Russia.Methods. This study uses analysis and synthesis in comparative statics and in a dynamic context as well as historical, systems, and ex-ante approaches. Results. The study confirms that government regulation and support for entrepreneurship in the context of the digitalization of the economy should be considered within the framework of an integrated approach based on a dynamic analysis of indicators at the macro- and microlevel, which would make it possible to analyze the most vulnerable aspects of government support for business structures and to develop a roadmap of actions to be taken.Conclusions. The authors substantiate the necessity of using infrastructure tools in the management of entrepreneurial development in Russia to eliminate the constantly emerging and existing imbalances between the needs of digital development and lagging government influence. Adjustments that need to be made in monitoring, forecasting, planning, and control are identified. These adjustments would make it possible to implement the scenario approach to management, mitigating external and internal risks in the global market of goods and services.

Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 159-166
Author(s):  
Muchtar Riva’i
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
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.

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

BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Legal Compliance ◽  
The Government ◽  
Medium Enterprises ◽  
Compliance Constraints

<p>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.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

scholarly journals MICRO, SMALL, AND MEDIUM ENTERPRISES TAXPAYER PERCEPTION ON THE DETERMINATION OF FINAL INCOME TAX POLICY ACCORDING TO GOVERNMENT REGULATION NUMBER 23 YEAR OF 2018

2019 ◽  
pp. 174-182
Author(s):  
Lina Said
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Rates ◽  
Income Tax Policy ◽  
The Government ◽  
Knitting Industry ◽  
Medium Enterprises

The Government has issued a new provision on Income Tax on Micro, Small, and Medium Enterprises (MSMEs), namely Government Regulation Number 23 the Year of 2018 about Income Tax Of Businesses Received or Obtained by Taxpayers Who Have Certain Gross Circulation, effective from 1st July 2018. The Government Regulation revokes Government Regulation Number 46 the year 2013 which has been effective for five years since its enactment on 1st July 2013. This new regulation is considered very important, especially for MSMEs because it regulates the reduction in final income tax rates for MSMEs with a turnover of maximum Rp. 4.8 billion per year, to 0,5% originally 1% (Government Regulation No.46/2013). The method used is descriptive analysis with a quantitative approach using questionnaires with respondents are MSMEs taxpayers in the knitting industry. The results of the research show that in general, knitting industry MSMEs do not know and understand about the implementation of Government Regulation Number 23 the Year of 2018. Taxpayer's perception of fairness is at 3.04, Certainty at 3.14, Convenience 3.20, and Economy/Efficiency 3.50.

scholarly journals DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

2014 ◽  
Vol 5 (2) ◽  
pp. 195
Author(s):  
Faiqotul Ilmia ◽  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Rates ◽  
Net Income ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

scholarly journals The Presumptive Tax Regime on Micro, Small and Medium Enterprises in Indonesia

2020 ◽  
Vol 5 (6) ◽  
pp. 50
Author(s):  
Chandrika Aditya
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Tax Administration ◽  
Related Literature ◽  
State Revenue ◽  
The Government ◽  
Medium Enterprises ◽  
Tax Cuts

In July 2013, Indonesia implemented the presumptive tax regime on micro, small and medium enterprises (MSMEs) by assigning Government Regulation No.46/2013. This regulation simplified the tax administration and provides tax cuts to MSMEs to help them grow and encourage voluntary tax compliance, which eventually will increase their contribution to state revenue. This study provides an analysis of the implementation of this new tax regime by comparing related literature on practices of this tax regime in many countries with the recent conditions in Indonesia after this regulation was applied. It seems that the new tax regime encourages voluntary tax compliance and stimulates the contribution of MSMEs to state revenue. However, some challenges, such as different definitions, lack of tax knowledge, impartiality to business losses, and the indication of tax avoidance must be overcome by the government by improving policies that favor MSMEs. Keywords: Indonesia, MSMEs, presumptive tax, threshold

scholarly journals Specific features of government regulation of Ukraine’s agriculture market

2019 ◽  
pp. 36-46
Author(s):  
Viktoriia Melnyk
Keyword(s):  
Agricultural Production ◽  
Government Regulation ◽  
Agricultural Sector ◽  
Innovation Policy ◽  
Integrated Approach ◽  
Government Investment ◽  
Analysis And Synthesis ◽  
Products Analysis ◽  
The Government ◽  
Main Components

Introduction. The necessity of government regulation of Ukraine’s agriculture market is determined by the unique features of Ukrainian agricultural sector and its significance for the food safety. The structural transformations of the internal and external environments have had a major impact on the development of agriculture and the national economy as a whole. Since the current challenges are getting deeper in the conditions of globalization processes, the research of this issue is of relevance. Purpose. The purpose of the article is to provide a rationale for theoretical, methodological and strategic principles of government regulation of agriculture at this point of time. Methods. The theoretical and methodological framework of the study includes the dialectic method of thinking and a holistic integrated approach to the issue of government regulation of Ukraine’s agriculture market. The methods of deduction, analysis and synthesis are used to study the concepts of government regulation of agriculture market and its basic components, namely, market, government, regulation, agricultural products. Analysis and monographic method are used to identify specific features of government regulation of agricultural production with respect to international practices of government regulation. Logical grouping is applied for describing the key trends in the development and support of agricultural sector. Results. The article systematizes and describes specific features of government regulation of agriculture market with regard to its main components, namely, market, government, regulation, agricultural production. The author considers the factors that determine distinctive features of government regulation of agriculture in Ukraine, taking into account world experience in government regulation. Within the context of discussing government regulation of agriculture market, special attention is drawn to government investment and innovation policy. The strategic areas of government regulation of agribusiness operation and development are described. The paper suggests ways of improving government performance and increasing its efficiency in enhancing Ukraine’s agricultural production. It is determined that government regulation of agricultural production is implemented through a set of measures that are aimed at promoting better conditions for producing agricultural goods. At present, the main areas of development and support for the agricultural sector by the government and the key goals of government regulation of agriculture include: quality assurance and competitiveness of domestic agricultural production; conservation and restoration of natural resources; creation of an effective market and development of its infrastructure. Discussion. The article claims that further studies should be aimed at seeking innovative techniques of institutional transformations, which create a basis for effective agriculture market.

scholarly journals PERBANDINGAN SISTEM PERPAJAKAN TERHADAP USAHA MIKRO KECIL MENENGAH PADA PT. BERKAT TEKNIK JAYA

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Sintya Clara Assa ◽  
Jantje J. Tinangon ◽  
Rudy Pusung
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Advantages And Disadvantages ◽  
State Revenue ◽  
Tax Returns ◽  
The Government ◽  
Medium Enterprises ◽  
Taxation System ◽  
General Taxation

Economic development of a country , is also caused by a number of micro, small and medium enterprises , as well as existing tax system in Indonesia has undergone some changes , to increase state revenue through tax receipts . This study aims to compare the general taxation system in accordance with the Government Regulation number 46 where applied in July 2013 and began to be paid in August 2013. Object of research is PT Berkat Teknik Jaya is a micro, small and medium enterprises company engaged in agriculture and trade. By taking the information in the form and amount of the income tax returns of the company. Based on calculations, by comparing the amount of tax due in the year 2013 by using each system of taxation, it is known that the amount of tax to be paid in accordance with the general taxation system that is Rp.21.000.000 while using Government Regulation No. 46 then the tax should in the pay of Rp .25.787.000. Based on the calculation and analysis , each system of taxation for micro, small and medium enterprises have advantages and disadvantages , but by terms of the amount of tax to be paid then it is more advantageous for the application in accordance with the general taxation system.

scholarly journals Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi

2021 ◽  
Vol 2 (3) ◽  
pp. 209-221
Author(s):  
Dwikora Harjo ◽  
Novianita Rulandari ◽  
Aprilia Alfani ◽  
Raveedhan Syachlin
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Rate ◽  
Descriptive Research ◽  
The Government ◽  
Medium Enterprises

The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.

scholarly journals EVALUATION INTERNATIONALIZATION PROGRAMS OF CREATIVE INDUSTRY MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) IN PURBALINGGA: AN ANALYTICAL HIERARCHY PROCESS (AHP) METHOD

Performance ◽  
2019 ◽  
Vol 26 (1) ◽  
pp. 48
Author(s):  
Suliyanto Suliyanto ◽  
Weni Novandari ◽  
Ary Yunanto
Keyword(s):  
Analytical Hierarchy Process ◽  
Small And Medium Enterprises ◽  
Group Discussion ◽  
International Market ◽  
Creative Industries ◽  
Government Support ◽  
Creative Industry ◽  
The Government ◽  
Medium Enterprises ◽  
Hierarchy Process

This study aims to evaluate the program of internationalization of UMKM Creative Industries in Purbalingga . Respondents in this study are the SMEs Creative Industries business people who are considered to have knowledge about the Creative Industry in Purbalingga. Data collection using in-depth interviews, questionnaires, and Focus Group Discussion (FGD). Data analysis used is descriptive qualitative and Analytical Hierarchy Process (AHP). Based on the analysis concluded that several factors lead to non-optimal of Creative Industry MSEs internationalization programs sequences was lack of financial, managerial capabilities, lack of information, government support, and the international environment. In order to optimal, Creative Industry of MSMEs internationalization programs should be conducted to use counseling and sustainable facilitation, in which the government and successful entrepreneurs in the international market help entrepreneurs MSMEs creative industries in Purbalingga to succeed in the international market.

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