scholarly journals Latent Factors of Non-filer: An Analysis of Data from Inland Revenue Office, Surkhet

Author(s):  
Ram Prasad Mainali

This study examines the inducing factors of non-filters in income tax that analyses the data from one of the remote administrative unit of the Inland Revenue Department of Nepal, Surkhet. Descriptive analysis as well as a Chi-squared test is carried out to examine the impact of government grant policy on elevating non filers. “Grant in agriculture” is assessed as one of its latent factors. Result confirms its significant positive impact on upraising non-filers with a minimal impact on revenue. Therefore, it suggests to free-off grant seekers from compulsory registration in income tax as one of the eligibility criteria for grant application.

2021 ◽  
Vol 12 (2) ◽  
pp. 99
Author(s):  
Ashraf Bataineh

This study aims to measure the impact of tax system elements on reducing the tax evasion, in light of the governance mechanisms in Jordan. The study sample consists of (140) tax auditors at the Jordanian Income tax and sales department, and to achieve the study objectives the researcher designed a questionnaire and distributed it on the study sample members. Study results show that elements of the tax system (tax legislations, tax administration, and Taxpayer) have a positive impact on reducing the tax evasion, in light of governance mechanisms. study recommends the need to raise the tax awareness level among members of the Taxpayer, work to reduce the continuation of making adjustments on tax laws and legislation, and give a sufficient period of time to ensure that desired economic and social impact being achieved from these adjustments, with the need to announce the official statistics of tax evasion’s figures and ratios, because the unofficial statistics on tax evasion have been tarnished by some exaggeration where work should concentrate on increasing penalties of tax evaders.


Author(s):  
ULVA NUR HIDAYAH ◽  
NIKE WIDURI ◽  
SYARIFAH MARYAM

The establishment of oil palm companies let impact on society.  The purpose of this study was to know the social and economic impact of  the establishment of oil palm company on the community. This research was conducted from May to July 2019 in Loleng Village, Kota Bangun District, Kutai Kartanegara District. Oil palm company exists in there namely PT. Prima Mitrajaya Mandiri.  Number of respondents was as many as 44 respondents divided into two parts, namely 22 respondents are residing close to the company and 22 respondents are living far away from the company. The method of data analysis that used was descriptive analysis. The research results showed that oil palm company let  positive impact on the community who live near to the company. The establishment of  company opens employment opportunities,  increases people's living standards, and opens business opportunities.   The company gives many help for community lives near the company such as financial assistance to orphans, school repair assistance, and road repair assistance. People who live far away from the company  did not have the positive impact.


2021 ◽  
Vol 8 (2) ◽  
pp. 110-116
Author(s):  
Ratnawaty Marginingsih

Abstrak  Berbagai permasalahan yang terjadi pada UMKM terdampak pandemi cukup dirasakan oleh para pelaku usaha tersebut. Hal ini tentu saja berakibat pada penurunan keuntungan secara signifikan dikarenanakan tingkat produktivitas yang rendah. Langkah terkait pemulihan ekonomi, dalam hal ini pemerintah melalui kementrian keuangan membuat kebijakan luar biasa untuk memitigasi dampak covid-19 dan perlambatan ekonomi dengan membuat Program Pemulihan Ekonomi Nasional (PEN).  Metode penelitian yang digunakan dalam penulisan ini adalah teknik analisis deskriptif kualitatif. Hasil penelitian menujukkan Program Pemulihan Ekonomi Nasional (PEN) memiliki dampak positif bagi sektor UMKM pada masa pandemi covid-19 sebagai langkah kebijakan yang diambil oleh pemerintah untuk mendukung pemulihan perekonomian nasional khususnya sektor UMKM yang memiliki kontribusi cukup besar. Rekomendasi kebijkan penguatan UMKM tidak hanya pada masa pandemi tetapi juga pada masa pemulihan dan pasca pandemi sehingga percepatan pemulihan ekonomi nasional dapat mencapai kestabilannya. Kata Kunci: Program PEN, Kebijkan Pandemi, UMKM  Abstract - The various problems that occur in SMEs affected by the pandemic are quite felt by these business actors. This of course results in a significant reduction in profits due to low productivity levels. Steps related to economic recovery, in this case, the government through the ministry of finance, make extraordinary policies to mitigate the impact of covid-19 and the economic slowdown by creating the National Economic Recovery Program (PEN). The research method used in this paper is a qualitative descriptive analysis technique. The results of the study show that the National Economic Recovery Program (PEN) has a positive impact on the MSME sector during the COVID-19 pandemic as a policy step taken by the government to support the recovery of the national economy, especially the MSME sector which has a significant contribution. Recommendations for strengthening MSME policies are not only during the pandemic but also during the recovery and post-pandemic period so that the acceleration of national economic recovery can achieve stability. Keywords: PEN Program, Pandemic Policy, MSME 


Author(s):  
Lamia Büşra Yeşil

The purpose of this chapter is to discuss the impact of using technology on school culture along with its effects on the organizational climate. The researcher uses a case school and reveals ethnographic research with sample activities. To identify the correlation between being an eTwinning school and its effect on the school culture, data were collected from a focus group consisting of 11 administrators and project coordinators in Turkey whose school is an eTwinning school. Their views about integrating technology to the school culture and their preferences on using Web 2.0 tools as a leader are questioned. The data obtained is analyzed and interpreted by descriptive analysis. According to the results, it appears that being an eTwinning school has a positive impact on the school culture. The schools that use technology most are characterized by innovation, sharing, collaborative work, and positive communication with stakeholders in terms of shaping their culture.


2020 ◽  
Vol 32 (8) ◽  
pp. 531-544 ◽  
Author(s):  
Claudia A S Araujo ◽  
Marina Martins Siqueira ◽  
Ana Maria Malik

Abstract Purpose To systematically review the impact of hospital accreditation on healthcare quality indicators, as classified into seven healthcare quality dimensions. Data source We searched eight databases in June 2020: EBSCO, PubMed, Web of Science, Emerald, ProQuest, Science Direct, Scopus and Virtual Health Library. Search terms were conceptualized into three groups: hospitals, accreditation and terms relating to healthcare quality. The eligibility criteria included academic articles that applied quantitative methods to examine the impact of hospital accreditation on healthcare quality indicators. Study selection We applied the PICO framework to select the articles according to the following criteria: Population—all types of hospitals; Intervention—hospital accreditation; Comparison—quantitative method applied to compare accredited vs. nonaccredited hospitals, or hospitals before vs. after accreditation; Outcomes—regarding the seven healthcare quality dimensions. After a critical appraisal of the 943 citations initially retrieved, 36 studies were included in this review. Results of data synthesis Overall results suggest that accreditation may have a positive impact on efficiency, safety, effectiveness, timeliness and patient-centeredness. In turn, only one study analyzes the impact on access, and no study has investigated the impact on equity dimension yet. Conclusion Mainly due to the methodological shortcomings, the positive impact of accreditation on healthcare dimensions should be interpreted with caution. This study provides an up-to-date overview of the main themes examined in the literature, highlighting critical knowledge-gaps and methodological flaws. The findings may provide value to healthcare stakeholders in terms of improving their ability to assess the relevance of accreditation processes.


Jurnal Pari ◽  
2021 ◽  
Vol 6 (1) ◽  
pp. 75
Author(s):  
Kurnia Hardjanto

Penggunaan media sosial sosial telah merambah ke semua lini layanan kehidupan masyarakat, termasuk di instansi pemerintah. Media sosial digunakan untuk mendukung implementasi program dan kegiatan di instansi pemerintah, yang kemudian berdampak pada kinerja individu di dalamnya. Penelitian ini bertujuan untuk mengidentifikasi secara empiris dampak penggunaan media sosial terhadap kinerja individu di Dinas Pertanian dan Pangan Kota Magelang.Penelitian ini menggunakan metode analisis deskriptif. Pengambilan data dilakukan dengan penyebaran kuesioner dan wawancara kepada 40 (empat puluh) karyawan di Dinas Pertanian dan Pangan Kota Magelang. Hasil penelitian menunjukkan bahwa aplikasi media sosial memiliki dampak positif pada peningkatan kinerja individu di Dinas Pertanian dan Pangan, yaitu sebagaimedia komunikasi (koordinasi) dan tempat untuk berbagi informasi secara aktual. Sementara beberapa dampak negatif penggunaan media sosial yang perlu diantisipasi berupa konsentrasi karyawan yang berkurang sehingga dapat menyebabkan keterlambatan pada penyelesaian pekerjaanThe use of social social media has penetrated into all lines of life services, including at government offices. Social media are used to support the implementation of programs and activities in government offices, which then have an impact on the performance of individuals in it. This studyaims to identify empirically the impact of the use of social media on the performance of individuals in Agriculture and Food Office, Magelang. This research uses descriptive analysis method. Data is collected by filling in questionnaires and interviewing with 40 (forty) officer in the Agriculture andFood Office. Research shows that the application of social media has a positive impact on improving the performance of individuals in Agriculture and Food Office, namely as a medium of communication (coordination) and a place to share information actually. While some negative impacts that need to be anticipated include reducing the concentration that can cause delay incompletion of work.


Syntax Idea ◽  
2021 ◽  
Vol 3 (3) ◽  
pp. 611
Author(s):  
Ramelia Dwi Anisa ◽  
Rusdinal Rusdinal ◽  
Firman Firman

Coronavirus Diseases (Covid-19) is one of the many viruses that can attack humans, ranging from those without symptoms, with mild symptoms to severe symptoms. What is known is that the incubation period for Covid-19 in the human body ranges from 5-6 days and the longest incubation period is 14 days. In the current Covid-19 era, there are a lot of social activities in society that are not disturbed and cannot even be done to anticipate the spread of Covid-19 in their neighborhood. There are also community activities that have undergone changes and concerts must be carried out as a result of Covid-19. The purpose of this study was to identify the impact of Covid-19 on the social activities of the people of Lubuklinggau City. This research uses descriptive field research with qualitative research methods. The data techniques used in this study were observation, documentation and interviews and used descriptive analysis methods as data analysis techniques. The results obtained from the impact are anything that arises as a result of changes that occur in people's lives and can produce a change with a positive impact and a negative impact on the survival of the community. The results obtained in conducting research related to the impact of Covid-19 on community activities, the authors found that there are impacts that arise as a result of the existence of Covid-19, both positive and negative impacts that appear in the midst of society today


2021 ◽  
Vol 13 (16) ◽  
pp. 8920
Author(s):  
Muttanachai Suttipun ◽  
Pankaewta Lakkanawanit ◽  
Trairong Swatdikun ◽  
Wilawan Dungtripop

This study aims to: (1) investigate the amount of corporate social and environmental responsibility (CSR) spending, awards, and activities of listed companies in the Stock Exchange of Thailand (SET) and in the Market for Alternative Investment (MAI); (2) test the impact of CSR spending, awards, and financial performance activities; and (3) examine the amount of CSR spending, awards, and activities between companies with and without a CSR committee. The sample included all the listed companies in the resource industry from the SET and the MAI. The data were collected from the companies’ annual reports from 2015 to 2019. Descriptive analysis, an independent-sample t-test, a correlation matrix, and an unbalanced panel data analysis were used to analyze the data. The average level of spending per activity was 2.2964 million baht. There were, on average, 2.1741 awards and 11.4178 activities during the studied period. Moreover, there was a significant negative impact of CSR spending, and a positive impact of CSR awards and activities, on corporate financial performance. Finally, there was a significantly different amount of CSR spending, awards, and activities between the companies with and without a CSR committee. The findings of this study demonstrate that legitimacy theory can be used to explain the benefit of CSR to Thai-listed companies, although CSR is still a voluntary corporate responsibility in Thailand.


2017 ◽  
Vol 13 (3A) ◽  
pp. 63
Author(s):  
River Pieter Tandaju ◽  
Elsje P. Manginsela ◽  
Nordy F. L. Waney

The research aims to describe the impact of the conversion of agricultural land of cloves to the socio-economic condition of farmers. The study was conducted from May to July 2017. The data used are primary data obtained through interviews to 5 (five) respondents who sell land for land converted. Secondary data is obtained from Tetetana Hill nature reserve, Kumelembuai village government, books and journals. Data analysis used is descriptive analysis. The research results showed that viewed from the economic side, land conversion has a positive impact for the farmers family and local society. Positive impacts for farmers family include increasing the income, helping to construction the house of farmers, opening up a new farming businesses, and for local society like existence of jobs. Viewed from the social side, land conversion has positive and negative impacts, that is: change of farmers family life status (positive impact), and the influence of visitor habits toward society (negative impact).


2018 ◽  
Vol 14 (1) ◽  
pp. 231
Author(s):  
Grace A. A. G. Panambunan ◽  
Paulus A. Pangemanan ◽  
Benny A. B. Sagay

This study aims to determine the impact of the expansion of Pakuure Dua village on village infrastructure. The study was conducted from October to December 2017 Determination of the number of samples taken purposively (Purposive Sampling) The research method using descriptive analysis with informants of the local community along with village tools that will be presented in tabular form. The resulting data was analyzed using Likert scale. The result of the research concludes that the expansion of Pakuure Dua village has a positive impact on the acceleration of infrastructure development. This can be proved by the repair of roads in each aisle that used to be potholes built into asphalt road, concrete rebound road, hotmix asphalt road. The construction of the bridge between the hallway to the school and the field, the construction of the school building felt by the community is very good. With equitable road construction, ease of communication between community and government is also equitable, smooth communication and transportation activities also make a very good economic gain for the people of Pakuure Dua village.


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