Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

Discrete topology and sizing optimization of frame structures with compliance constraints: A semidefinite programming-based approach

The discrete topology and sizing optimization of frame structures with compliance constraints is studied using a novel approach, which is capable of finding the theoretical lower bounds and high-quality discrete solutions in an efficient manner. The proposed approach works by reformulating the discrete problem as a relaxed semidefinite programming (SDP) problem. This reformulation is made possible by a linear relaxation of the original discrete space and the elimination of the nonconvex equilibrium equation using a semidefinite constraint. A continuous global optimum is first derived using existing solvers and then the discrete solution is discovered by the neighborhood search. Numerical examples are presented, including the sizing optimization of 2-Bay 6-Story frame and 3-Bay 10-Story frame, the topology and sizing optimization of 2-Bay 6-Story braced frame. A topology and sizing example with multiple load cases is also provided. The proposed approach and three other metaheuristic algorithms are used to solve these examples. Theoretical lower bounds for these examples can be efficiently discovered by the proposed approach. For the sizing problems, the discrete solutions by the proposed approach are all better than the other algorithms. For the topology and sizing problems, the proposed approach achieves discrete solutions better than genetic algorithm, but worse than the other metaheuristics. The computational superiority of the proposed approach is validated in all the examples.

A Model-Based Privacy Compliance Checker

Increasingly, e-business organisations are coming under pressure to be compliant to a range of privacy legislation, policies and best practice. There is a clear need for high-level management and administrators to be able to assess in a dynamic, customisable way the degree to which their enterprise complies with these. We outline a solution to this problem in the form of a model-driven automated privacy process analysis and configuration checking system. This system models privacy compliance constraints, automates the assessment of the extent to which a particular computing environment is compliant and generates dashboard-style reports that highlight policy failures. We have developed a prototype that provides this functionality in the context of governance audit; this includes the development of software agents to gather information on-the-fly regarding selected privacy enhancing technologies and other aspects of enterprise system configuration. This approach may also be tailored to enhance the assurance provided by existing governance tools.

Conformance Analysis of Organizational Models

Organizational models play a key role in today’s enterprise modeling. They usually show up as partial models produced in a distributed and non-synchronized fashion by people with different conceptual understandings. For this reason, there is a major need to organize partial organizational models within a suitable modeling framework, and, moreover, to check their mutual conformance. This builds the basis to integrate the partial organizational models later on into one holistic model of the organization and for model checking certain security, risk, and compliance constraints. In order to attain this goal, the authors present two mutually aligned contributions. The first one is a new enterprise modeling framework—the EM-Cube. The second one is a new approach for checking conformance of models based on the suggested formal modeling technique associated with the proposed framework. They evaluate the potential solution against concrete requirements derived from a real-world scenario coming out of the finance industry.

Multi-constrained topology optimization using constant criterion surface algorithm

This paper sets out to describe a multi-constrained approach to topology optimization of structures. In the optimization, a constant criterion surface algorithm and the multi-constraint procedure is used. The multi-constraint procedure consists of constraints normalization and equivalent design space assembling. The work is illustrated by an example of the L-shaped domain optimization with the horizontal line support and complex loads. The example takes into consideration stress, fatigue and compliance constraints. The separate and simultaneous application of constraints resulted in significant differences in structure topology layouts. The application of a fatigue constraint gave more conservative results when compared to static stress or compliance limitations. The multi-constrained approach allowed effectively lowering the mass of the structure while satisfying all constraints.

USING PATTERNS FOR THE ANALYSIS AND RESOLUTION OF COMPLIANCE VIOLATIONS

Today's enterprises demand a high degree of compliance of business processes to meet laws and regulations, such as Sarbanes-Oxley and Basel II. Compliance should be enforced during all phases of business process lifecycle, from the phases of analysis and design to deployment, monitoring and evaluation. In this paper, a taxonomy of compliance constraints for business processes is introduced based on the notion of compliance patterns. Patterns facilitate the formal specification of compliance constraints that enable their verification and analysis against business process models. This taxonomy serves as the backbone of the root-cause analysis, which is conducted to reason about and eventually to resolve design-time compliance violations, by providing appropriate guidelines as remedies to alleviate design-time compliance deviations. We have developed and integrated a set of tools to observe and evaluate the applicability of our approach, and experiment with it in case studies.

Green Strategic Alignment

The current business context, characterized by macro-economic incentives for carbon-mitigation, stringent environmental compliance constraints and the need to embrace sustainability as a key element of corporate social responsibility, presents difficult challenges for most organizations. These organizations need to re-align their strategies (and eventually their organizational structures and operations) to a new set of sustainability objectives, but lack the tools to enable this. In this chapter, the authors review some of our recent work on documenting strategies as a means to assessing and achieving strategic alignment. The authors show that these approaches provide an adequate and appropriate basis for documenting both business strategies and “green”/sustainability strategies, and lead to rich vocabulary for analysing strategic alignment. They then address the question of what organizations might do when faced with misalignment between their existing strategies and sustainability imperatives. Depending on the nature of the organizational posture towards sustainability, they outline the kind of analysis organizations might use to decide how to identify compromises between the competing pulls of their existing strategies and green objectives.

Green Strategic Alignment

The current business context, characterized by macro-economic incentives for carbon-mitigation, stringent environmental compliance constraints and the need to embrace sustainability as a key element of corporate social responsibility, presents difficult challenges for most organizations. These organizations need to re-align their strategies (and eventually their organizational structures and operations) to a new set of sustainability objectives, but lack the tools to enable this. In this chapter, the authors review some of our recent work on documenting strategies as a means to assessing and achieving strategic alignment. The authors show that these approaches provide an adequate and appropriate basis for documenting both business strategies and “green”/sustainability strategies, and lead to rich vocabulary for analysing strategic alignment. They then address the question of what organizations might do when faced with misalignment between their existing strategies and sustainability imperatives. Depending on the nature of the organizational posture towards sustainability, they outline the kind of analysis organizations might use to decide how to identify compromises between the competing pulls of their existing strategies and green objectives.