scholarly journals Account representative roles, e- filling and MSMEs in tax compliance

2019 ◽  
Vol 1 (2) ◽  
pp. 15-24
Author(s):  
Reschiwati Reschiwati ◽  
Fran Sayekti ◽  
Faisal Arief
Keyword(s):  
Economic Growth ◽  
Reporting System ◽  
Tax Compliance ◽  
Equation Model ◽  
Analytical Tool ◽  
Structure Equation ◽  
Tax Revenue ◽  
Structure Equation Model ◽  
The Government

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by existence an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed were 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously

scholarly journals Account representative roles, e filling and MSMEs in tax compliance

2019 ◽  
Vol 1 (4) ◽  
pp. 27-36
Author(s):  
Reschiwati Reschiwati ◽  
Fran Sayekti ◽  
Faisal Arief
Keyword(s):  
Economic Growth ◽  
Reporting System ◽  
Tax Compliance ◽  
Equation Model ◽  
Analytical Tool ◽  
Structure Equation ◽  
Tax Revenue ◽  
Structure Equation Model ◽  
The Government

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by the existence of an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed was 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E-Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously.

scholarly journals Kebijakan Fiskal dalam Trend Pembangunan Ekonomi Jangka Panjang Indonesia

2020 ◽  
pp. 1
Author(s):  
I K. G. Bendesa ◽  
Ni Putu Wiwin Setyari
Keyword(s):  
Economic Growth ◽  
Exchange Rates ◽  
Interest Rates ◽  
Poor Quality ◽  
Tax Revenue ◽  
Infrastructure Development ◽  
The Poor ◽  
The Government ◽  
Macro Variables

The role of taxes in financing Indonesia's economic development is very dominant and increasingly important. Even in its history, the role of taxes when a government was built has been carried out in various forms, such as levies in the agriculture, trade and others. Although the role of tax is important, the level of tax revenue in Indonesia is still relatively low. The focus of the government on infrastructure development is very reasonable because Indonesian infrastructure is still lacking despite the poor quality. With the improvement and development of infrastructure, economic growth is expected to increase. This research will analyze the role of tax in Indonesia's development, especially for two decades. The role of taxes can be seen in different periods, namely before the crisis and after the crisis of 1998. The role of taxes in fiscal policy is related to other macro variables, such as interest rates, exchange rates, foreign trade, and government budgets. Linking the role of tax to this variable results in recommendations for Indonesia's development, specifically the role of tax in two different periods.

scholarly journals The impact of changes in audits and penalties on tax compliance behaviour: evidence from South Africa

2020 ◽  
Vol 24 ◽  
Author(s):  
Chengetai Dare
Keyword(s):  
South Africa ◽  
Tax Compliance ◽  
Joint Effect ◽  
Careful Consideration ◽  
Tax Revenue ◽  
Developed Country ◽  
Integral Role ◽  
The Government ◽  
The Impact

Tax revenue is a major source of public revenue in South Africa, and it plays an integral role in creating the fiscal space to provide public services and infrastructural development. Tax collection is however impeded by evasion. In its 2014 interim report, the Davis Tax Committee (a tax review committee appointed by the government to inquire into the role of South Africa’s tax system) suggested that South Africa loses a substantial amount of revenue through evasion. To enhance compliance, the government has made several changes to existing tax penalty structures, and introduced new ones as well. The question arises whether these deterrence measures effectively reduce evasion. International empirical evidence on the efficacy of such policies is mixed, and mainly drawn from developed country applications. Hence, evidence from developing countries is limited. This study employed a laboratory experiment to examine taxpayers’ behavioural responses to changes in audit and penalty rates in South Africa. Results showed that both audits and penalties influenced salaried and non-salaried taxpayers to increase their compliance levels. However, the effect was higher on non-salaried taxpayers. We also found that audit and penalty rates had a negative joint effect on both salaried and non-salaried compliance rates. The impact was larger on salaried taxpayers. These findings suggest that, although audits and penalties are effective enforcement measures, the manner in which they are applied must be given careful consideration.

scholarly journals Educational Level and Tax Compliance: Empirical Evidence From Nigeria

2020 ◽  
Vol 10 (1) ◽  
pp. 160
Author(s):  
Stanley Ogoun ◽  
Godspower Anthony Ekpulu
Keyword(s):  
Educational Level ◽  
Government Expenditure ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Education Expenditure ◽  
Government Investment ◽  
Ex Post ◽  
National Priority ◽  
Ex Post Facto ◽  
The Government

The study interrogates the relationship between educational level and tax compliance in Nigeria. The study employs the ex post facto research design to ascertain how government investment in education enhances tax compliance. The study covers 17 years (2002-2018) for both tax revenue (a surrogate for tax compliance) and education expenditure (a surrogate for educational level). From the empirical results, the study concludes that there is a positive nexus between government expenditure on education and tax revenue. The study, therefore, recommends that as a matter of necessity, the government should invest more in the overall educational demand of her citizens not only from tax revenues but from other oil and non-oil sources. The governments, from the federal and state levels, should act as a matter national priority endeavour to meet up with the international budgetary benchmark allocation for education, as recommended by the United Nations Educational, Scientific and Cultural Organization (UNESCO) in its Education for All (EFA) document 2000-2015. This will give Nigerians more access to quality education that would result in moving up the global ranking in HDI with its resultant benefits.

scholarly journals Unleashing The Growth Potential Of Indian MSME Sector

2017 ◽  
Vol 20 (2) ◽  
pp. 35-52 ◽  
Author(s):  
Sumanjeet Singh ◽  
Minakshi Paliwal
Keyword(s):  
Economic Growth ◽  
Economic Structure ◽  
Total Export ◽  
Growth Potential ◽  
High Tech ◽  
Policy Measures ◽  
The Government ◽  
Future Growth ◽  
Innovation And Entrepreneurship

The MSME sector occupies a position of strategic significance in the Indian economic structure. This sector contributes nearly eight per cent to country’s GDP, employing over 80 million people in nearly 36 million widely-dispersed enterprises across the country; accounting for 45 per cent of manufactured output, 40 per cent of the country’s total export, and producing more than 8000 valueadded products ranging from traditional to high-tech. Furthermore, these enterprises are the nurseries for innovation and entrepreneurship, which will be key to the future growth of India. It is also an acknowledged fact that this sector can help realise the target of the proposed National Manufacturing Policy to enhance the share of manufacturing in GDP to 25 per cent and to create 100 million jobs by the end of 2022, as well as to foster growth and take India from its present two trillion dollar economy to a 20 trillion dollar economy. Despite the sector’s high enthusiasm and inherent capabilities to grow, its growth story still faces a number of challenges. In this light, the present paper examines the role of Indian MSMEs in India’s economic growth and explores various problems faced by the sector. The paper also attempts to discuss various policy measures undertaken by the Government to strengthen Indian MSMEs. Finally, the paper proposes strategies aimed at strengthening the sector to enable it to unleash its growth potential and help make India a 20 trillion dollar economy.

scholarly journals The Mechanism of Corporate Governance, Financial Performance, and Social Performance in Baitul Maal Wat Tamwil (BMT)

2020 ◽  
Vol 3 (1) ◽  
pp. 1-17
Author(s):  
Hasan Mukhibad ◽  
Akhmad Nurkhin
Keyword(s):  
Financial Performance ◽  
Significant Influence ◽  
Social Performance ◽  
Supervisory Board ◽  
Equation Model ◽  
Education Level ◽  
Structure Equation Model ◽  
Supervisory Boards ◽  
Observation Period

This study aimed to empirically prove the influence of the number and education level of managers, supervisory boards, Sharia Supervisory Board (SSB) and the attendance of Baitul Maal wat Tamwil (BMT) members (owners) in annual member meeting towards on profitability (ROA and ROE), and social performance (zakat performance). The research sample was BMT in Semarang Regency selected by purposive sampling method with an observation period from 2013 to 2017. Data analysis used the Structure Equation Model with the WarpPLS tool. The results showed that the number and education level of managers did not influence financial performance. The education level of the supervisory board had a significant influence on financial and social performance. The number and the education level of SSB changed financial performance, but the education level of SSB did not affect social performance. The Attendance of BMT members at the annual member meeting did not have a significant influence on BMT's financial and social performance improvement. These results indicated the minimal role of members in evaluating BMT performance, both profitability and social performance.

scholarly journals RECONSTRUCTION OF THE ROLE OF THE GOVERNMENT OF THE DISTRICT OF KOTA IN HANDLING OF PROVINCIAL ROAD LAYING PROGRESSIVE LEGAL

2017 ◽  
Vol 4 (3) ◽  
pp. 344
Author(s):  
Edy Praptono
Keyword(s):  
Economic Growth ◽  
Regional Development ◽  
City Government ◽  
Transportation Infrastructure ◽  
Transport Infrastructure ◽  
The Government ◽  
Transportation Development ◽  
Role Of The Government

The success of development in a country, strongly influenced by the role of transportation. Development of transportation is very important to support and drive the dynamics of development, because its function as a catalyst in supporting economic growth and regional development. The current condition of Indonesia's transport infrastructure has greatly declined. Damage occurs, especially in provincial roads, so it is necessary to develop transportation infrastructure by the district/city government.

scholarly journals Potensi Pemanfaatan Kearifan Lokal untuk Menahan Konversi Lahan Sawah ke Nonsawah

2020 ◽  
Vol 37 (1) ◽  
pp. 59
Author(s):  
Kartika Sari Septanti ◽  
NFN Saptana
Keyword(s):  
Economic Growth ◽  
Resource Management ◽  
Natural Resource Management ◽  
Natural Resource ◽  
Land Resource ◽  
Education Curriculum ◽  
Community Based ◽  
Resource Management System ◽  
The Government

<p>Lowland conversion to non-agriculture use improves along with economic growth. Various attempts have been exerted by the government to reduce lowland conversion. Local wisdoms throughout the regions in the country are potential to control lowland conversion. This paper aims to explore the role of local wisdoms in Indonesia and other countries in controlling lowland conversion. Some local wisdoms in Indonesia potentials for lowland conversion control are : tunggu tubang, mundang biniak, oloran sawah, Suku Samin, Buyut Cili, tradisi Ngarot, Kasepuhan Sinar Resmi, Suku Baduy, Subak, Suku Dayak, and pangale hutan. Some measures to take for empowering those local wisdoms, are: (i) incorporating local wisdoms into school education curriculum; (ii) developing a community-based natural resource management system, namely increasing participation of local people in land resource management.</p><p> </p><p>Abstrak</p><p>Konversi lahan sawah ke nonsawah marak terjadi seiring pesatnya pertumbuhan ekonomi. Berbagai upaya telah dilakukan pemerintah untuk menekan laju konversi lahan sawah ke nonsawah, namun belum menunjukkan hasil yang optimal. Indonesia memiliki kekayaan kearifan lokal yang tersebar di seluruh nusantara yang berpotensi menghambat tingginya laju konversi lahan sawah ke nonsawah. Tulisan ini membahas kearifan lokal di Indonesia serta di beberapa negara yang telah dan akan dikembangkan untuk mempertahankan lahan sawah. Beberapa contoh kearifan lokal di Indonesia antara lain: tunggu tubang, mundang biniak, oloran sawah, Suku Samin, Buyut Cili, tradisi Ngarot, Kasepuhan Sinar Resmi, Suku Baduy, Subak, Suku Dayak, dan pangale hutan. Tantangan kearifan lokal pada masa depan semakin berat karena adanya pertumbuhan jumlah penduduk, pertumbuhan ekonomi, serta perubahan sosial masyarakat yang mendesak lunturnya nilai-nilai kearifan lokal. Beberapa strategi untuk mempertahankan kearifan lokal dapat dilakukan dengan cara: (1) memasukkan ke dalam kurikulum pendidikan;  (2) mengembangkan sistem pengelolaan sumber daya alam berbasis komunitas, yaitu peningkatan partisipasi masyarakat lokal dalam pengelolaan sumber daya lahan.</p>

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