Analysis of distribution risk in Arabica coffee supply chain during pandemic in Aceh Tengah District

Coffee is a plantation commodity that has the opportunity to be developed so as to increase state income. This study aims to determine how the risk of distribution in the Arabica coffee supply chain during the COVID-19 pandemic and to determine the most influential risk in the distribution of the Arabica coffee supply chain during the COVID-19 pandemic in Aceh Tengah District. The data used in this study are primary data and secondary data. This study uses descriptive analysis and ordinal logistic regression analysis. The results of this study indicate that the distribution risk of the Arabica coffee supply chain at the farm level is classified as high risk with a percentage of 87.2%, the distribution risk of the Arabica coffee supply chain at the collector level is in the medium category risk with a percentage of 45.5% and distribution risk Cooperatives began to occur due to the COVID-19 pandemic. From the interpretation results, it is stated that the risk of distribution risk in the Arabica coffee supply chain is the riskiest risk of loss of 0.069 times, then the variable risk of goods being exchanged is 0.036 times and the variable risk of delay is 0.004 times.

Internationalizing Local Tourism: Maros Rammang-Rammang Karst Region and the Standardization and Certification of Community Tourism Businesses in Indonesia

The Unhas KKN-PPM program aims to provide a comprehensive understanding to local communities, who live in the Rammang-Rammang Karst tourist attraction area in Salenrang Village, Maros Regency, about the importance of standardization and certification of tourism businesses so that the Rammang-Rammang Karst tourism object can be managed by the community. locally professionally. In addition, this program also aims to provide assistance to the local community to communicate their needs related to the procurement of more complete tourism facilities and infrastructure to the Regional Government of Maros Regency and the Regional Government of South Sulawesi Province. The mission to be achieved is that the community is expected to be able to actively participate in the development and promotion of tourism in the Rammang-Rammang Karst tourist attraction so that later it can make this destination an international tourism destination that brings in many foreign tourists. With this, the potential and economic contribution of the Rammang-Rammang Karst tourism object can be maximized for the welfare of local communities and increasing state income.

Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Pemungutan Pajak terhadap Penerimaan Pajak Penghasilan Badan

ABSTRACT Taxes play a crucial role in the life of the state, especially in the implementation of state’s development because taxes are the main source of state income. For this reason, the realization of the tax revenue target must be achieved. Therefore, a study to identify factors which can influence tax revenue is important to conduct. This study aims to examine the effect of three factors (taxpayer’s compliance, tax audit and tax collection) toward corporate income tax revenue. This study uses secondary data obtained from Tax Office Jakarta Sawah Besar Satu with a time span of 2015-2019. This research is conducted by using a multiple linear regression analysis model. The result of this study reveals that taxpayer’s compliance and tax collection have a significant and positive effect on corporate income tax revenue, while tax audits have no significant effect on corporate income tax revenue at Tax Office Jakarta Sawah Besar Satu. ABSTRAK Pajak memegang peranan penting dalam kehidupan bernegara terutama dalam pelaksanaan pembangunan negara karena pajak merupakan sumber utama pendapatan. Untuk itu, realisasi target pendapatan pajak harus dapat tercapai. Oleh karena itu, penelitian untuk mengidentifikasi faktor-faktor yang dapat mempengaruhi pendapatan pajak penting untuk dilakukan. Penelitian ini bertujuan untuk menguji pengaruh tiga faktor (kepatuhan wajib pajak, pemeriksaan pajak dan pemungutan pajak) terhadap pendapatan pajak penghasilan badan. Penelitian ini menggunakan data sekunder yang diperoleh dari Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu dengan rentang waktu 2015-2019. Penelitian ini dilakukan dengan menggunakan model analisis regresi linier berganda. Hasil penelitian ini mengungkapkan bahwa kepatuhan wajib pajak dan penagihan pajak berpengaruh signifikan dan positif terhadap pendapatan pajak penghasilan badan, sedangkan pemeriksaan pajak tidak berpengaruh signifikan terhadap pendapatan pajak penghasilan badan pada Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu

THE ROLE OF SMALL AND MEDIUM ENTERPRISES (SME) ON THE ECONOMY

SME is the productive economic activity widely occupied by the people to sustain their household economy, community, and nation's economy. The SME sector can stand firmly as one of the economic prime-movers for many circles within the community, providing and absorbing workforce to decrease unemployment in the society. The presence of SMEs can also provide added value on farming products so that the farming commodity may increase its usefulness value. This article aims to discuss the role of SMEs in the Indonesian economy. The research method implemented in arranging this study is a literature study by reviewing articles published by the previous writers and examining the abstract of those researches. Based on the literature study, this research concluded that SME presence, either internationally, nationally, or developing economic growth in various regions in Indonesia. The SME has the crucial meaning and roles for developing and increasing the income (PDB and PDRB), provider and employee/workforce, diminishing poverty rate, increasing investment rate, increasing foreign commerce through export, and contributing tax as the state income sources.

Analisis Determinan Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

PENGARUH PENGETAHUAN PAJAK, SIKAP, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

Abstrak: Pajak bumi dan bangunan atau PBB merupakan salah satu sumber penghasilan negara, yang sangat berguna untuk menyokong pembangunan sarana dan prasarana umum,dengan tujuan untuk meningkatkan kesejahteraan masyarakat. Namun tingkat kepatuhan masyarakat untuk membayar pajak bumi dan bangunan masih tergolong rendah, hal ini dipengaruhi karena kurangnya pengetahuan terhadap pajak dan didukung kurangnya sikap dan kesadaran masayarakat sebagai wajib pajak. Maka tujuan dari penelitian ini untuk mengenali akibat kurangnya pengetahuan tentang pajak, sikap, serta kesadaran masyarakat terhadap kepatuhan wajib pajak untuk membayar pajak bumi dan bangunan di Kelurahan Bence, Kecamatan Garum, Kabupaten Blitar. Pada penelitian ini menggunakan pendekatan kuantitatif dengan model penelitian deskriptif. Adapun data yang digunakan yaitu sumber data primer dengan sampel peneltiain sebanyak 86 responden. Sedangkan untuk teknik pengambilan data yaitu dengan menyebar kuesioner. Untuk teknik pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastistas, uji autokorelasi, dan uji regresi linier berganda (uji-t dan uji-F). Hasil penelitian menyimpukan bahwa pengetahuan pajak, sikap, serta kesadaran masyarakat berpengaruh positif dan signifikan terhadap kepatuhan masyarakat saat membayar pajak bumi dan bangunan di Kelurahan Bence. Kata Kunci: Pajak Bumi dan Bangunan; Pengetahuan Pajak; Sikap; Kesadaran Wajib Pajak; Kepatuhan Wajib Pajak. Abstract: Land and building tax or PBB is one of the sources of state income, which is very useful to support the development of public facilities and infrastructure, to improve people's welfare. However, the level of public compliance to pay land and building taxes is still relatively low, this is influenced by a lack of knowledge of taxes and supported by a lack of attitude and awareness of the community as taxpayers. So the purpose of this study is to identify the consequences of lack of tax knowledge, attitudes, and public awareness of taxpayer compliance to pay land and building taxes in Bence Village, Garum District, Blitar Regency. This research uses a quantitative approach with a descriptive research model. The data used are primary data sources with a sample of 86 respondents. As for the data collection technique, namely by distributing questionnaires. For data processing techniques using SPSS 26 for validity, reliability, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and multiple linear regression test (t-test and F-test). The results of the study conclude that tax knowledge, attitudes, and public awareness have a positive and significant impact on community compliance when paying land and building taxes in Bence Village. Keywords: Land and Building Tax; Tax Knowledge; Attitude; Taxpayer Awareness; Taxpayer Compliance.

The Income Elasticity of Gross Sports Betting Revenues in Nevada: Short-Run and Long-Run Estimates

In May 2018, the Supreme Court overturned the Professional and Amateur Sports Protection Act, thereby allowing all states to offer sports betting. Prior to this, Nevada was the only state with unrestricted sports betting. Using sports betting data from Nevada, we estimate long-run and short-run income elasticities to determine the growth and volatility of sports betting as a tax base. Sports gambling grows at a similar rate as state income and is stable and insensitive to short-run shocks to income. However, the amount of money kept by casinos, and hence the state, is small compared to other traditional tax bases.

JURIDICAL ANALYSIS OF THE ROLE AND FUNCTION OF CUSTOMS TO PREVENT THE Smuggling of Goods to Realize INCREASING STATE INCOME

In the Juridical Analysis of the Role of Customs and Excise in Supervising and Preventing Crimes of Smuggling of Goods at the Customs Commission Type B Batam, it aims to discuss the legal arrangements for the role of customs in supervising and preventing criminal acts of smuggling of goods and the implementation of obstacle factors, obstacles and solutions for the role of customs in supervising and preventing the crime of smuggling of goods (research study at the Customs and Excise KPU type B Batam). This study aims to determine the Juridical Analysis of the Role of Customs and Excise in Supervising and Preventing the Crime of Smuggling of Goods at the Customs Commission Type B Batam.The research conducted is descriptive research with the method normative legal approach (normative juridical) is carried out by means of study literature. Data collection tools used in this research are data in the form of document studies and literature searches and by using additional data in the form of interviews.The results of the study indicate that the general legal arrangement of Customs and Excise authority according to Law No. 17 of 2006 is, Customs and Excise receives reports or information from someone about a criminal act, summons people to be heard and examined as suspects or witnesses, examines, seeks , and collect information on criminal acts, arrest and detain people suspected of committing criminal acts, request information and evidence from suspects who commit criminal acts.For this reason, it is hoped that with the existence of complete legal rules and firm witnesses related to the crime of smuggling of goods, all related elements are able to understand the legal rules made to protect the public from the threat of danger, and legal rules should be emphasized so that no more criminal acts of smuggling of goods occur.

The Prospect of “Halal Tourism” Destination: An Strategy for Ponorogo Regency, East Java (Indonesia)

Tourism is a prima donna sector that significantly contributes to the people’s economy and Indonesia’s state income. Foreign tourist visits to Indonesia rank fourth in ASEAN, contributing to a GDP of 4.25% (Central Bureau of Statistics of Indonesia, 2020). In 2019, the number of Muslims was 39.8 million, which is the majority, so tourism in East Java is significant to revitalize the concept of “halal tourism”, including for Ponorogo Regency. At this opportunity, the study concentrated on tourism objects in the Ponorogo Regency using the PESTLE method (political, economic, social, technological, legal, and environmental) to identify aspects that can meet the requirements of halal tourism. In general, this is a way of expanding and encouraging East Java Province to become an area capable of implementing halal tourism throughout its Regency by meeting specific criteria set by the Ministry of Tourism of the Republic of Indonesia. The weaknesses and limitations of the study have become a symbol of concern for future improvement. The concept of “halal tourism” is interpreted more broadly in various aspects, not only limited to religious tourism, pilgrimage, or visiting places of worship, but is applied to tourism objects that focus on the sharia process through various aspects. “halal tourism” has excellent potential to be realized, one of which is in Ponorogo Regency.