scholarly journals An Empirical Analysis of the Impact of Fiscal and Tax Incentives on Enterprise Technological Innovation - Taking Listed Companies on GEM as Examples

2018 ◽  
Vol 11 (12) ◽  
pp. 42
Author(s):  
Junda Yang ◽  
Yun Xia ◽  
Liu Yang ◽  
Zhongtao Zhang
Keyword(s):  
Development Strategy ◽  
Technological Innovation ◽  
Economic Structure ◽  
Listed Companies ◽  
Tax Incentives ◽  
Tax Policies ◽  
Development Mode ◽  
Study Results ◽  
The Government ◽  
The Impact

Enterprise technological innovation is the backbone of the transformation of economic development mode in China, the optimization of economic structure, and the realization of national innovative development strategy. In order to promote the transformation and upgrading of the economic structure and encourage the the development of technological innovation of enterprises, a series of fiscal and tax policies which encourage technological innovation are introduced in China. Although the fiscal and tax incentives are generally adopted by the governments of the world, the research conclusions of the academia on the implementation effect of fiscal and tax policies are not unified. For this reason, in this paper, based on the data of listed companies on the Growth Enterprise Market from 2011 to 2017, the STATA 14.0-version software is used to analyze the sample data, and the relationship between the current fiscal policies and technological innovation is explored. The study results show that the fiscal and tax incentives positively affect the technological innovation of enterprises, which provides an important theoretical basis for the government to further improve fiscal and tax policies. Finally, based on the previous research contents, the corresponding conclusions are summarized, and relevant suggestions for improving the fiscal and tax incentive policies are proposed.

scholarly journals Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak

2020 ◽  
Vol 30 (9) ◽  
pp. 2216
Author(s):  
Aswin Padyanoor
Keyword(s):  
Income Tax ◽  
Qualitative Method ◽  
Tax Incentives ◽  
Tax Policies ◽  
Analysis Techniques ◽  
Collection Data ◽  
Three Stages ◽  
Descriptive Approach ◽  
The Government ◽  
The Impact

The economy has changed dramatically since the COVID-19 outbreak began. The impact that occurred in Indonesia was almost on all fronts, and the Government continued to issue policies due to this impact. Tax policies that are designed to provide incentives for affected taxpayers are expected to increase economic growth. This research was conducted to map 14 Tax Policies in three Regulations issued by the Government based on the objective of reducing the economic impact of the COVID-19 pandemic. The study used a qualitative method with a descriptive approach obtained. Then perform data analysis using three stages of analysis techniques in the form of data collection, data reduction, and concluding. The results of the study state that Indonesia has issued a policy to help taxpayers who are affected by COVID-19. Benefits for taxpayers, namely a reduction in rates to an exemption from income tax, the goal is that the economy which has stopped moving up becomes stable. Keywords: Tax Incentives; Tax Policy; Taxpayers.

scholarly journals The Impact of Technological Innovation on Corporate Performance: Evidence From the Communication and Cultural Industry in China

2018 ◽  
Vol 9 (4) ◽  
pp. 78
Author(s):  
Maoguo Wu ◽  
Nan Gu
Keyword(s):  
Technological Innovation ◽  
Corporate Performance ◽  
Positive Impact ◽  
Strong Support ◽  
Listed Companies ◽  
Cultural Industry ◽  
Explanatory Variables ◽  
The Government ◽  
Increasing Demand ◽  
The Impact

China’s communication and cultural industry is an emerging industry at the primary stage of its development. Nowadays, the public’s increasing demand for cultural products, coupled with the strong support from the state and the government for the communication and cultural industry, have provided huge room for the development of this industry. However, some listed companies in the communication and cultural industry have not kept up with the constantly changing market and have not invested heavily in R&D and technological innovation, resulting in widespread product homogeneity and poor corporate performance. This paper empirically tests the impact of technological innovation on corporate performance of 56 listed companies from 2007 to 2016 in the communication and cultural industry. Along with variables that proxy technological innovation, variables that proxy solvency, profitability, operational capability, development capability, social responsibility, and shareholder indicators are included in the regression as explanatory variables. Empirical results show that technological innovation has a positive impact on the corporate performance of listed companies in the communication and cultural industry.

scholarly journals Analysis on the Impact of Government-Enterprise Cooperation on Technological Innovation and Its Economic Consequences --Based on Empirical Cases of GEM-listed Companies

2018 ◽  
Vol 4 (4) ◽  
pp. 38
Author(s):  
Xiaomei Chen ◽  
Yun Xia ◽  
Junda Yang
Keyword(s):  
Technological Innovation ◽  
Corporate Performance ◽  
Listed Companies ◽  
Two Dimensions ◽  
Economic Consequences ◽  
Practical Significance ◽  
Economic Market ◽  
Government Enterprise ◽  
The Government ◽  
The Impact

Based on the GEM listed companies in 2009-2016, the authors discuss the impact of government-enterprise cooperation on enterprise technology innovation and its actual economic consequences from the two dimensions of R&D investment and corporate performance. The empirical results of this paper are as follows: the government-enterprise cooperation model does not promote enterprises to invest more funds for technological innovation, but it has a positive effect on corporate performance. The conclusion of this paper provides a new perspective and empirical evidence for us to understand the nature of government-enterprise cooperation and its impact on the entire economic market. It has strong theoretical and practical significance.

Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua

2016 ◽  
Vol 1 (1) ◽  
pp. 13-22
Author(s):  
Towaf Totok Irawan
Keyword(s):  
Low Income ◽  
House Prices ◽  
Tax Incentives ◽  
High Price ◽  
Short Term ◽  
Primary Input ◽  
State Revenue ◽  
Long Run ◽  
The Government ◽  
The Impact

Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input

scholarly journals Dampak Program Keluarga Harapan (PKH) terhadap Kesejahteraan Keluarga di Desa Padang Seurahet Kecamatan Johan Pahlawan Kabupaten Aceh Barat

2021 ◽  
Vol 7 (2) ◽  
pp. 92
Author(s):  
Lia Muliana ◽  
Mursyidin Mursyidin ◽  
Muharriyanti Siregar
Keyword(s):  
Low Income ◽  
Family Welfare ◽  
Transfer Program ◽  
Family Needs ◽  
Social Significance ◽  
Study Results ◽  
The Family ◽  
Low Income Families ◽  
The Government ◽  
The Impact

The Family Hope Program (PKH) is a conditional cash transfer program for low-income families. The requirement is to be actively involved in education and health. The Family Hope Program in Indonesia was implemented in 2007 to alleviate poverty and prosper low-income families. The research and writing of this journal aim to determine the impact of PKH on family welfare and see if there is a reduction in poverty after the government realizes the Family Hope Program. This study uses a qualitative method with a descriptive approach. The study results indicate that the impact of PKH on beneficiary families, including the cash provided, can meet consumption or family needs and help the economy of PKH recipient families. The implementation of the program can reduce poverty in Aceh. The percentage of the poverty rate fell to 0.02%. The limitation of the research is the impact of PKH on family welfare and wants to examine whether there is a decrease in the percentage of poverty in Aceh or Aceh Barat. The practical implication of this research is to provide information to the government that PKH can improve the welfare of low-income families. The social significance is to give the government and the general public that the implementation of social assistance programs, one of which is the Family Hope Program, can reduce poverty rates in Aceh or West Aceh. The originality of the research is supported by previous research related to the author’s research study.

scholarly journals Providing Income Tax Article 21 Tax Incentives during the Covid-19 Pandemic for the Stability of Economic Growth in Indonesia

2021 ◽  
Vol 04 (03) ◽  
Author(s):  
Tiolina Evi ◽  
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Qualitative Method ◽  
Tax Incentives ◽  
Know How ◽  
Analysis Techniques ◽  
Incentive Policies ◽  
The Government ◽  
The Stability ◽  
The Impact

This study discusses the policy analysis of providing Article 21 Income Tax incentives for taxpayers affected by the corona virus (covid-19) outbreak in order to maintain the stability of economic growth. The aim is to determine the effectiveness and influence of the provision of incentive policies by the government on economic conditions in society, especially in meeting household consumption needs. The problem raised in this study is the impact caused by the Covid-19 pandemic on employees who have been laid off, which the government then resolves by providing PPh 21 incentives with the aim of helping workers. The research method used in this research is a qualitative method. The purpose of this research is descriptive. Data collection techniques that have been collected, were analysed using qualitative data analysis techniques. The result of this research is to know the impact of government incentives for workers who have met the qualifications of the incentive recipients and to know how the scheme is in fulfilling this PPh 21 incentive.

scholarly journals The Impact of Tourism Development on Economic Development: The Case of Zanzibar

2021 ◽  
pp. 41-50
Author(s):  
Hafidh Ali Hafidh ◽  
Zulekha Ayoub Rashid
Keyword(s):  
Economic Development ◽  
Government Expenditure ◽  
National Income ◽  
Tourism Development ◽  
Small Island ◽  
Stable Relationship ◽  
Long Run ◽  
Study Results ◽  
The Government ◽  
The Impact

Tourism is perceived as one of the world’s fastest growing service sectors and a major source of economic development for many, if not all, developing countries. Zanzibar as a developing country and also is a small island which have small economy, its national income depend much on tourism contribution, Therefore this paper aim to examine the impact of tourisms development to the economic development of Zanzibar, using the data based on annual time series from the period 1989–2019 and also employing Vector Error Correlation Model (VECM) to arrive at conclusions from the data in the study area. The study results found a long-run stable relationship among tourism development and economic development of Zanzibar, there is a positive and significant impact that exists between GDP and international tourism arrivals, inflation and government expenditure respectively while only inflation results show positive but insignificant impact. In order to increase the economic development in Zanzibar through the tourism sector, there is a need for the government and other stakeholders of tourism to put much consideration on this sector so as to improve overall development of Zanzibar economy.

scholarly journals IMPLEMENTASI INSENTIF PAJAK UMKM DI ERA COVID-19 DI KECAMATAN GEDANGAN KABUPATEN SIDOARJO

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Alfi Huurin Iin ◽  
Septrian Jihan Aulia Fistabella ◽  
Adellia Nanda Savira ◽  
Kalvin Edo Wahyudi
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
Significant Decline ◽  
Point Of View ◽  
Economic Point ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

It is known that the people's economy has experienced a significant decline due to the Covid -19 Pandemic which has spread in various regions in Indonesia. From an economic point of view, we found that there was a decrease in income felt by UMKM actors, one of which was in the Gedangan Sub-District, Sidoarjo District which was caused by the Covid-19 pandemic. So that we are interested in examining how the efforts made by the Government through the Ministry of Finance regarding Final Income Tax Incentives to deal with the decline in income faced by UMKM’s. This study aims to determine how the implementation of the Final PPh Tax Incentive policy for UMKM’s during the current Covid-19 pandemic and to find out how the impact felt by UMKM’s regarding the Final Income Tax incentives issued by the Indonesian Minister of Finance. The method we use in this research is descriptive qualitative with data collection techniques using interviews and observations. The results of this study indicate that the tax incentive policy can not be felt by UMKM actors in Gedangan District, this is due to the lack of socialization provided, resulting in their lack of knowledge about this policy and what conditions they must have to get tax incentives issued by the Ministry of Finance.

scholarly journals GLOBALISASI, PERUBAHAN STRUKTUR EKONOMI, DAN REPOSISI BIROKRASI (STUDI KASUS OTONOMI DAERAH GRESIK-SIDOARJO, 1974-1999)

2016 ◽  
Vol 7 (3) ◽  
pp. 364
Author(s):  
Suparjono Suparjono
Keyword(s):  
Local Government ◽  
Economic Structure ◽  
Economic Liberalization ◽  
Capital Inflows ◽  
Local Autonomy ◽  
Foreign Countries ◽  
Market Driven ◽  
The Government ◽  
The Impact

This study aims to explains the impact of globalization and economic liberalization on Indonesia's economic structure and as a result, the increase of local original income (PAD) in the regions of Gresik and of Sidoarjo to support the implementation of local autonomy under Undang-Undang Nomor 5 Tahun 197-1. Entering the decade of l980's the government of Indonesia decided to reform its economic structure from a state-led development into a market-driven development by launching a package of deregulations. This, in turn, had an impact on capital inflows from foreign countries as well as increasing trade between Indonesia and other countries. These developments resulted in the emergence and the growth of industrial and trade regions in Indonesia, particularly in the regions ofGresik and ofSidoarjo. However, it brought about a marginal increase in PAD.  Therefore, the role of PAD had also been marginal in the process of implementing local autonomy.  Thus; this study concluded that the reposition of bureaucracy was an important action necessarily taken by the local government to improve its capability in implementing local autonomy.

scholarly journals Wakaf Muhammadiyah dalam Membangun Pendidikan Berkemajuan di SMP Muhammadiyah Ahmad Dahlan Kota Metro

2020 ◽  
Vol 6 (2) ◽  
pp. 71-90
Author(s):  
Nurul Mahmudah ◽  
Dea Tara Ningtyas ◽  
Supiah Supiah ◽  
Julduz R Paus
Keyword(s):  
Development Strategy ◽  
Case Study Research ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Quality Of Education ◽  
Advanced Education ◽  
The Government ◽  
The Impact

The writing of this research aims to explain the management and impact of waqf for education in SMP Muhammadiyah Ahmad Dahlan Metro City. As for the background in this writing is the demands and expectations of the community for the greater quality of education but the capacity of the government is not yet worth the demand of the community. So the waqf movement became one of the alternatives offered to answer the challenge. Waqf movement, especially in SMP Muhammadiyah Ahmad Dahlan aims to improve the quality of education in accordance with Muhammadiyah jargon namely "advanced education". This research is a qualitative study with this type of case study research.  The data sources in this study consist of primary data sources and secondary data sources. Data collection techniques are conducted in the form of observations, interviews and documentation. The methods of data analysis are data reduction, data presentation and verification. The results of this study show that the waqf movement in SMP Muhammadiyah Ahmad Dahlan Metro City is supported not only by Muhammadiyah cadres but from sympathizers and the general public. The waqf development strategy carried out at SMP Muhammadiyah Ahmad Dahlan Kota Metro consists of (1) the conversion (substitution) of waqf assets, (2) promotion and socialization, (3) the management of waqf assets by prioritizing the allocation of waqf with regard to the 2015-2027 plan, (4) establishing partnerships and (5) strengthening the teachings of Al-Ma'un Muhammadiyah. The impact of waqf has a profound effect on the quality of education such as the improvement of school facilities and the education system in the school. Keywords: Waqf Muhammadiyah, Advanced Education Penelitian ini bertujuan untuk  memaparkan pengelolaan dan dampak wakaf bagi pendidikan di SMP Muhammadiyah Ahmad Dahlan Kota Metro. Adapun yang menjadi latar belakang dalam penulisan ini adalah tuntutan dan harapan masyarakat akan kualitas pendidikan yang lebih besar namun kapasitas yag dimiliki pemerintah belum sepadan dengan permintaan masyarakat. Sehingga gerakan wakaf menjadi salah satu alternative yang ditawarkan untuk menjawab tantangan tersebut. Gerakan wakaf khususnya di SMP Muhammadiyah Ahmad Dahlan bertujuan untuk meningkatkan mutu pendidikan sesuai dengan jargon Muhammadiyah yakni “pendidikan berkemajuan”.Penelitian ini merupakan penelitian kualitatif dengan jenis penelitian studi kasus.  Sumber data dalam penelitian ini terdiri dari sumber data primer dansumber data sekunder. Teknik pengumpulan data yang dilakukan berupa observasi, wawancara dan dokumentasi. Adapun metode analisis data yang dilakukan adalah reduksi data, penyajian data dan verifikasi. Hasil penelitian ini menunjukkan bahwa gerakan wakaf di SMP Muhammadiyah Ahmad Dahlan Kota Metro tidak hanya didukung oleh kader Muhammadiyah saja melainkan dari simpatisan dan masyarakat umum. Adapun strategi pengembangan wakaf yang dilakukan di SMP Muhammadiyah Ahmad Dahlan Kota Metro terdiri dari (1) penukaran (substitusi) harta wakaf, (2) promosi dan sosialisasi, (3) pengelolaan harta wakaf dengan memprioritaskan alokasi wakaf dengan memperhatikan renstra tahun 2015-2027, (4) menjalin kemitraan dan (5) Memperkuat ajaran Al-Ma’un Muhammadiyah. Dampak wakaf sangat berpengaruh terhadap mutu pendidikan seperti peningkatan fasilitas sekolah dan sistem pendidikan di sekolah tersebut.

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