scholarly journals Does Formalization of Informal Enterprises Matter? Evidence from Rwanda

2020 ◽  
Vol 1 (3) ◽  
pp. 419-432
Author(s):  
Faustin Maniraguha

In this decade, the formalization of informal sector is challenging as it provides jobs to the big number of the population and on the other hand, this group of active population work in conditions, which do not allow them to benefit some advantages from the government and these lead to not providing enough contribution to the economic growth. The main objective of the study was to find out the factors underlying for formalization of informal enterprises in Rwanda. In order to respond to the main objective, we used a desk research approach and we found that there is a necessity of enterprise formalization in Rwanda and the identified key factors are the enterprise motives/long term objectives, cash less economy/innovation in payment system and government policy for enterprise registration. The study also illustrated the factors or ways for private informal-rural enterprise formalization process may consider and some of them are affordable cost of taxation, accessibility to finance, accessibility to the markets as well as the time taken for getting legal documents. From the findings, the study recommend that the consistency capacity building so that to help managers to understand the necessity of informal sector formalization, government  to continue working on the minimization of  the costs related to the enterprise registration that include time, distance and other procedures and government also to continue enhancing infrastructures in rural zones. The study used secondary data both qualitative and quantitative from existing reports and data from National Institute of statistics of Rwanda.

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Jehan M. Malahika ◽  
Herman Karamoy ◽  
Rudy J. Pusung

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government


2017 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Agus Saiful Abib ◽  
Efi Yulistyowati ◽  
Amri Panahatan Sihotang

<p>Tahun 2016, pemerintah mengeluarkan kembali kebijakan <em>Tax</em> <em>Amnesty </em>yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (<em>Tax</em> <em>Amnesty)</em> ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program <em>Tax</em> <em>Amnesty</em> Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (<em>Tax</em> <em>Amnesty</em>) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.</p><pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>


Author(s):  
Nilanjan Ray ◽  
Dillip Kumar Das

The primary objectives of this study includes to identify the growth, development of tourism in the state of West Bengal, to study the tourism factors which affect the tourists' satisfaction of West Bengal in general and Kamarpukur in particular, to study the role played by the Government, Department of Tourism, analyze future requirement of tourism infrastructure of Kamarpukur as an important tourism destination in Indian Scenario. For the fulfillment of the basic objectives, data for the study were collected through field survey. The sources of secondary data collected were legal documents, official statistics, reports, publications including data from district information centre. In the originality point of view this study is a sincere attempt to disseminate the required infrastructural framework at Kamarpukur and also encounter the strategies for development of sustainable rural tourism at this destination.


2019 ◽  
Vol 8 (1) ◽  
pp. 40-61 ◽  
Author(s):  
Gautam Sharma ◽  
Hemant Kumar

Purpose The purpose of this paper is to discuss the commercialisation mechanisms of the innovations that emerge from the informal sector of Indian economy. Also known as grassroots innovations, they are said to better fit with the local market demands and conditions in the developing nations of the world. The paper discusses the grassroots innovation ecosystem in India and the role that is played by the state in providing institutional support. Design/methodology/approach The paper is based on an exploratory study using both the primary and secondary sources of data. Primary data are taken from the interview of the innovators during the field work, whereas secondary data are acquired from research articles published in various journals indexed in Scopus and web of sciences, government publications and reports. The annual reports of National Innovation Foundation are analysed to gather information and to build the arguments for this paper. The secondary data are also collected and evaluated from the database of the grassroots innovators available on Grassroots Innovation Augmentation Network. Findings The paper provides insight into how the grassroots innovations are commercialised in India through different pathways such as social entrepreneurship, technology transfer and open source technology. It takes four case studies to discuss the institutional support to the grassroots innovator and the challenges in the diffusion of the grassroots innovations. Research limitations/implications Due to the chosen research approach, the results cannot be generalised on all grassroots innovations. Researchers are encouraged to conduct a survey of more grassroots innovations in order to derive generalised outputs. Practical implications The paper includes implications for understanding the diffusion process of grassroots innovations that can be useful for all the emerging and developing nations. Originality/value The paper fulfils an identified need to study the diffusion modes of informal sector innovations and management of grassroots innovations.


2021 ◽  
Vol 8 (1) ◽  
pp. 01-16
Author(s):  
Kadek Wiweka ◽  
Ramang H. Demolingo ◽  
Subur Karyatun ◽  
Putu Pramania Adnyana ◽  
Iffatunnisa Nurfikriyani

Purpose of the Study: Over-tourism is an issue that is being experienced by many well-known destinations in the world, both in urban and rural areas. The purpose of this research is to find out how the experience of developing a Tourist village is seen from the tourism lifecycle approach. This study also explores the sensitivity of managers to the phenomenon of over-tourism in their village, to design strategies for product rejuvenation. Methodology: This research adopts a historical qualitative research approach. This method is exercised through two data sources. Primary data was carried out through non-participant observation (for four months) in the Nglanggeran tourist village, Yogyakarta to observe and interview tourist village managers, tourism entrepreneurs, workers, and local communities. Meanwhile, Secondary data used include online media articles, scientific writings, and promotional media. Main Findings: The study found that in the tourism area life cycle model approach, tourist villages' growth can be grouped into 6 phases. The exploration phase and stagnation, marked by the start of the Nglanggeran tourist village and massive growth that had environmental, social, and cultural impacts. The management adopts several strategies, including price management, visitor management, and length of stay management. Implication/Applications: This experience is very important to be learned and known by tourism stakeholders, especially tourist village managers and the government which is developing similar tourism products massively throughout Indonesia. The originality of the study: This research is original, and this is the first study that finds out how the experience of developing a tourist village is seen from the tourism lifecycle approach and explores how managers are sensitive to the phenomenon of overtourism in their village. Thus, this scope is expected to be developed in other tourist villages in Indonesia to get generalizations about the development of tourist villages.


2021 ◽  
Vol 5 (1) ◽  
pp. 89-103
Author(s):  
Tasriani Tasriani

This study aims to determine the literacy of the village community about agricultural zakat and what factors are behind the lack of village people in paying agricultural zakat. This research approach uses a qualitative descriptive approach. Collecting data from this research are interviews, documentation, and observations. The sources of data obtained from primary data sources are from the head of Sidodadi Village, one of the hamlet heads, community leaders, and farmers. While the secondary data source is documentation obtained from the field. Zakat is a property that must be issued for Muslims to those who are entitled to receive it, such as the faqir, poor, amil, converts, slaves, gharim, fisabilillah, and ibn sabil. The agricultural zakat is all agricultural produce that is planted using seeds, the results of which can be eaten by humans and animals. Agricultural zakat can be in the form of grains, tubers, vegetables, fruits, flowers, and so on. The results of this study are the lack of public literacy about agricultural zakat, besides that there has been no socialization about agricultural zakat from community leaders and from the government which causes the people of Sidodadi Village to have low agricultural zakat literacy.


2021 ◽  
Vol 6 (2) ◽  
pp. 312-323
Author(s):  
Agus Surya Bakti ◽  
Hafied Cangara ◽  
Dwia Aries Tina Palubuhu ◽  
Eriyanto Eriyanto

The ISIS terrorist group still poses a serious threat in Indonesia, especially because it operates in a network (net-terrorism) so that the handling of this terrorist group often does not reach its roots. The research is aimed to reveal the social network strategy in resolving terrorist acts in Indonesia using a structural hole theory. The research method is a qualitative research approach with secondary data analysis from four sources: books, journal articles, previous related research, and the Law of the Republic of Indonesia. The data above is then processed with Ucinet-Draw to calculate the linkage score between members in the network and then see the movement map for each ISIS network in Indonesia: Jakarta, Poso, and Surabaya. Thus, this study proves that there is a gap in the structure of the ISIS group's communication network in Indonesia. The research results revealed that many terrorist acts in Indonesia had the same pattern, namely the strong communication network between terrorist actors. Terrorist actors carried out at least three tertius strategies, namely tertius gaudens, tertius inguens, and a combination of the two. Through the tertius strategy, the government will be able to play its most crucial role in taking preventive actions against actors in terrorist networks. Therefore, the government needed to carry out various integration strategies with various institutions to conduct deradicalization appropriately.


2020 ◽  
Vol 4 (2) ◽  
pp. 158-165
Author(s):  
Nurwita Ismail

The implementation of PSBB or Lockdown still pay attention to the effects caused in the community. Making a regulation is not providing solutions but how to implement existing regulations. With the restrictions on community activities which basically will affect the financial factors. The government is not only thinking about how the country's economic problems the presence of the government is able to embrace all aspirations and give priority to the rights of its citizens. This research method uses a normative research approach. The data used are secondary data from Literature, Journals, and Others related to the Topic. Data analysis using qualitative analysis. The results of this study conclude that the implementation of policies illustrates how the existence of regulations clearly established by policy makers (government) that have certain impacts by taking into account the details of the program specifications, namely how and where the institution or organization should run the program, and how the law or program is interpreted . The government must think carefully about how resources are allocated, how budgets can be distributed, and who are the personnel responsible and implementing the program that should be clearly stated in a decision to be made by the government in its policies. If a variety of policies carried out by the government must be adjusted to the provisions of existing legislation so as not to cause the blurring of norms.


Author(s):  
Mariana Eva Yanti ◽  
Octasella Ainani As’ad ◽  
Faiz Ahmad Sibuea

The research approach method is a qualitative approach. The method of data collection is secondary data, secondary data needed is obtained from relevant agencies, namely from the Central Bureau of Statistics and the Department of Agriculture as well as other literature related to research. The analytical method used is descriptive analysis and analysis of Vector Auto Regression (VAR). The results showed that: 1) The dominant factors affecting rice prices in North Sumatra are 2, the first is 60% production because the higher the production of rice, the price of rice will decline and the lower the production, the price of rice will increase and the second factor is 38% inflation because if the price of rice continues to increase there will be inflation, but it is different from the fact that rice prices fluctuate due to the stability of rice prices. 2) Factors that affect rice prices in North Sumatra in the short term are significant, namely inflation and in the long term there are five significant factors, namely production (prod), harvest area (field), income (inc), consumption (cons) ) and inflation (inf). 3) From Impulse Response Function Analysis, it can be seen that the factors that influence rice prices in North Sumatra can be seen as stability, namely the production variable (Prod) reaches stability in the 25th period, the penen variable (Field) reaches stability in the period 28, the consumption variable (Cons) reaches stability in the 25th period, the income (Inc) variable reaches stability in the 20th period, the inflation variable reaches stability in the 27th period. namely inflation and in the long term there are five significant factors, namely production (prod), harvest area (field), income (inc), consumption (cons) and inflation (inf).


2020 ◽  
Vol 6 (1) ◽  
pp. 40-52
Author(s):  
Gustavo Araújo Paixão

RESUMO A humanidade enfrenta uma nova pandemia causada pelo Coronavírus ,o governo se ver obrigado a tomar diversas medidas protetivas a longo prazo com a finalidade de diminuir o contágio, o regime de quarentena foi aplicado para controlar a população em suas residências. Diante do exposto, o objetivo desse artigo é analisar as estratégias econômicas adotadas pelos empresários brasileiros até a retomada da abertura do comércio e circulação de pessoas pelo país. O presente artigo é uma pesquisa bibliográfica, está organizada em três capítulos e é de natureza qualitativa, baseando-se em documental e coleta de dados secundários. A economia brasileira gradativamente vinha melhorando em seus indicadores econômicos e sociais, porém longe de ter estrutura capaz de suportar um impacto tão grande como é o caso do isolamento social vivenciado do pelos brasileiros. Esse novo cenário econômico mostra o processo sobre as estratégias mais eficientes, as quais atuam envolvendo inovação, desenvolvimento e maior canal de vendas eficientes, isso impulsiona um ciclo que segura os consumidores tenham um fluxo financeiro que garanta continuarem atuando até o período pós-pandemia do Covid-19. Conclui-se que após pandemia é esperado que os veículos de comercialização se consolidem e assim os pequenos empresários possam ter acesso a grandes mercados e a obtenção de novos clientes. O uso das estratégias como e-marketplace e omnichannel vem colaborar com a notoriedade ao conceito de negócio, acelerando o retorno do crescimento econômico brasileiro e todos têm a ganhar com isso. ABSTRACT Humanity faces a new caused by the Coronavirus, the government is forced to take several long-term protective measures in pandemic order to reduce contagion, the quarantine regime was applied to control the population in their homes. Given the above, the objective of this article is to analyze the economic strategies adopted by Brazilian business people until the resumption of the opening of trade and circulation of people across the country. This article is a bibliographic research, organized in three chapters and is of a qualitative nature, based on documentary and secondary data collection. The Brazilian economy was gradually improving in its economic and social indicators, but far from having a structure capable of withstanding such an impact as is the case of the social isolation experienced by Brazilians. This new economic scenario shows the process on the most efficient strategies, which work involving innovation, development and a greater efficient sales channel, this drives a cycle that ensures consumers have a financial flow that ensures they continue to act until the post-pandemic period of the Covid-19. It is concluded that after the pandemic, the commercial vehicles are expected to consolidate and thus small entrepreneurs can have access to large markets and obtain new customers. The use of strategies such as e-marketplace and omnichannel contributes to the notoriety of the business concept, accelerating the return of Brazilian economic growth and everyone has to gain from it.


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