Tax Incentives Policy, Firm Investment, Firm exports, and Gross Output: Panel Econometric Modelling

A panel econometric model consisting of 118,380 firms, spanning 2014 to 2019 was used to determine the impact of tax incentive policy on firm investment, firm gross output, and exports. A two-stage modelling approach was used, first the decision to invest or export was modelled using a binary logit model. In the second phase, the impact of the tax incentives policy was estimated. The decisions to export and invest are marginally driven by tax incentive policy. A shilling given as tax expenditure increases the probability of investing and exporting by 0.018% and 0.48% respectively. The results from the study imply that export and investment-related tax incentives are either redundant or have a negligible impact on their respective target variables.

Determining policy recommendations towards electric vehicles incentives in Jakarta using AHP-Entropy

One solution for diminishing carbon outflows is to provide electric vehicles (EV), which can help the sustainable development of the ecosystem in an environmentally way. Jakarta, as a capital city with high levels of pollution, has forced the government to recognize the need for policymakers to correct environmental failures through effective policy solutions. To support policy-driven adoption of EV, incentives shall be given to stimulate EV users. Current regulations have not yet explained regulations for EV’s, direct and indirect consumer benefits, infrastructure for charging, and complementary policies. This paper will compare the world’s best EV policy which will determine the main policy criteria to be developed for Jakarta’s regulation using the analytical hierarchy process and entropy method in giving scaled preferences of sets of standards and alternatives with acceptable inconsistency. AHP is used to determine initial subjective weights from experts, while then entropy will enhance AHP’s weights into objective weight. This study shows that charging infrastructure is the most influential criterion among other criteria followed by consumer incentive, both direct and indirect, complimentary policies, and regulatory incentives. Therefore, it is highly recommended that Jakarta’s government develop EV’s incentive policy in detail as the order above.

How Taxpayers Behavior takes Advantage in Tax Incentives Policy

Tax incentives Preliminary Refund of Value Added Tax (VAT) is one of the government's tax relaxation facilities in the context of national economic recovery. This study aims to observe the effect of the incentive for the Preliminary Return of VAT on taxpayer behavior in dealing with this tax incentive policy. This is qualitative research using descriptive approach. The data were collected by in-depth interviews with 38 taxpayers in the West Java I Directorate Jenderal of Taxes (DJP) Regional Office and Banten area, which were then processed using the nVivo application. The result shows that several factors contribute to taxpayers' behavior to propose the Tax Incentives Preliminary Refund of VAT. The factors are taxpayers more require tax incentives policy to reduce the tax rate of VAT, or there will not be an examination. The Implication of this research is how the Directorate Jenderal of Taxes (DJP) can arrange other tax incentive policies that can give more easiness to the taxpayers in the future. This research is limited only to the West Java I DJP Regional Offices and Banten. Also, the number of taxpayers interviewed is only a few due to pandemic, so it does not represent the field's facts.

Impact Of Government Incentives Policy On Workers' Productivity

This study examined the impact of government incentive policy on workers` productivity in Taraba State (a study of Takum L.G.A). Survey research design was adopted, while data were obtained through primary source. The population of the study was 300 and the sample size is 171 by using Taro Yamane statistical method, Data were presented in frequency tables and percentages were used to analyze the data. Formulated hypotheses on the other hand were tested using Pearson product moment correlation, aided by the statistical package for Social Sciences (SPSS)version 23.0. The findings revealed that good incentive polices motivate workers, in that motivated workers are happy workers and happy workers are productive workers. The study further revealed that a monetary incentive is essential in getting workers to perform better. Therefore, the study recommends that management of Takum L.G.A should Endeavour to improve the workers remuneration in order to motivate employees to put more effort in their services. In addition, it also recommends that the management of Takum L.G.A should identify a non-financial incentive scheme that will motivate workers to perform more tasks. Lastly, it recommends that, the government of Takum L.G.A should constantly review and introduce new incentive policy that will aid to motivate employees for higher productivity.

Can Monetary Incentive Regulate Boarding Passenger Distribution on the Metro Station Platform?

To equilibrate the passenger distribution on the metro platform and carriage, a monetary incentive policy was explored in this paper; a discount on travel fare was provided to motivate metro passengers to queue for boarding in the noncrowded areas on the platform. The congested state is evaluated combined with the passenger distribution in the upcoming metro carriage. The utility of metro passengers and companies caused by the monetary incentive policy was analyzed, and the binary logit model was used to relate the utility to the passenger’s willingness to move from crowded areas to noncrowded ones. With data acquired from the questionnaire survey, a regression analysis was employed to explain the variation in passengers’ willingness to move as a function of discount level as well as personal and trip characteristics. The regression results show that effect of incentive discount is greater on female passengers and elderly passengers. A 10% discount can motivate most passengers aged over 40, and a 30% discount works on most female passengers. According to the different levels of passenger sensitivity, a particular discount can be determined to motivate a specific proportion of passengers to move and achieve the regulation of passenger distribution on the metro station platform and metro carriage.

ASSESSMENT OF THE EFFICIENCY OF THE STAFF MOTIVATION SYSTEM IN THE ORGANIZATION

The article presents the results of assessing the system of motivation and incentives for the work of the organization's personnel. The authors analyzed the indicators of labor and wages of the joint-stock company "Cheboksary River Port", as well as suggested ways to increase the motivation of workers of the object of research in modern conditions. The coefficient of efficiency of the incentive system for the personnel of the enterprise indicates a shortage of incentive payments. Its value is typical for a system when moral encouragement is sufficient, however, on the other hand, it is regarded as a marker of tension in the near future. The motivation mechanism is based on the idea of motivation and patterns of behavior of employees in the organization, therefore the conclusion to which the authors are inclined is the following: improvement of the system of motivation and stimulation of the work of the analyzed organization can be achieved by periodically studying the needs of employees through questioning and making changes to the incentive policy, linking the labor potential of employees with the bonus system, introducing the principle of operational bonuses, expanding the list of non-material incentives for employees. In addition, in order to draw up a motivational portrait of employees, it is necessary to conduct a survey aimed at studying their needs at the selection stage in the hiring process.

Assistance in reporting individual tax returns after the tax incentive policy in the midst of the Covid-19 pandemic

The tax incentive policy in the midst of the Covid-19 pandemic has had an impact on changing the way the year-end tax calculation and annual tax returns are filled out. In fact, many taxpayers do not understand how to calculate and report annual taxes. Therefore, this community service is intended to provide solutions to the difficulties experienced by taxpayers, through assistance in reporting individual tax returns after tax incentive policies. This activity is entitled 'TC Mengabdi'. TC Mengabdi recruits Unisma Faculty of Economics and Business students with certain criteria. TC Serving members are selected and briefed according to the standards of the Directorate General of Taxes, before being given field assignments to provide socialization and education to taxpayers. The TC Serving team is stationed at KPP Batu and the Unisma Tax Center. This activity has served and assisted around 4,000 taxpayers in Malang Raya. Through the TC Serving program, taxpayers are greatly assisted in fulfilling their tax obligations, starting from calculating, paying, and reporting taxes.

Reshaping R&D Tax Incentive Policy in Terms of International Tax Competition

Policies to stimulate research and development are significant in the government’s agenda and affect businesses growing internationally. The article highlights the role of tax incentives in the policy mix to promote private research and development (R&D). It discusses evolution and recent trends in R&D tax incentive schemes in European countries. The impact of international tax competition on their adoption and generosity is investigated. Moreover, a decision-making model on implementation and generosity of R&D tax incentives is introduced.