The Importance of the Direct Individual Income Taxes in the Structure of the Tax System

The optimal functioning of a country’s economy depends on the implemented tax policy, which in turn depends on the degree of the development of the tax system. A specific role among the tax forms, included in the tax system, is played by direct income taxes, which are levied on natural persons. These taxes are the subject of the research in this paper, particularly their organization. The article also pays attention to the preferences introduced, leading to changes in the direct individual income taxes.

Optimization of corn commodity Warehouse Receipt System (WRS) in South Sulawesi based on system dynamics

The purpose of this research is to study various factors that influence farmers in using the warehouse receipt system (WRS) and to apply the warehouse receipt system policy scenario in South Sulawesi. The method used is a dynamic system. The simulation results of the actual model type are that the income obtained from the actual (existing) model using WRS is higher than the direct income (selling corn directly) without entering the warehouse (WRS), as well as real income (where 100% of the corn that is produced) entered the warehouse immediately sold at the time without any delay in selling). The ideal type of warehouse receipt system shows the result that there is a difference in income (lost profit/benefit loss) if it does not optimize the existence of the warehouse, in other words, the average annual loss of income is 113.5 billion. The model shows that by delaying the sale, the profit difference (difference in income) is obtained from 38.35 billion to 189.77 billion or an average of 113.5 billion per year. The scenario model was developed with the consideration of optimizing the ideal model, namely optimizing the difference in income obtained from selling delays of 30% with a strategy of increasing agricultural productivity through increasing farmer productivity, which can be done in various ways such as training, socialization, education, institutional Warehouse receipt systems must carry out changes to increase productivity and performance in the field, build strong stakeholder support between local and central government

ANALYSIS PROVISION OF DIRECT INCOME COMPENSATION AND INDIRECT INCOME COMPENSATION ON THE PERFORMANCE EMPLOYEES COMPANY INSURANCE

This study aims to analyze the effect of direct financial compensation and indirect financial compensation on the performance of insurance company employeeS.The sample used is 73 employees. The research technique amalysis use is t is multiple linear regression analysi. The results of this study indicate that partially direct income compensation has an effect on employee performance with a value of sig. 0.000 while the indirect income compensation has the same direct effect on employee performance with sig. 0.015. Meanwhile, direct income compensation and indirect income compensation on the performance of insurance company employees have an effect of 74%. The limitations of this study only discuss 3 variables, namely direct income compensation and indirect income compensation and employee performance. It is hoped that this research can be useful for insurance companies and become a reference for further research regarding the analysis of the provision of direct income compensation and indirect income compensation on the performance of employees company insurance. Keywords: Direct income compensation, indirect income compensation, performance employee performance, insurance

Penentuan Strategi Pemasaran Menggunakan Metode Design Thinking pada CV. Asri Rahayu

Small and Medium Enterprises (SMEs) have an important role in the development and growth of the national economy and employment. One of the enterprise is located in Majalengka Regency, CV. Asri Rahayu, is engaged in souvenirs and snacks, which is experiencing a decrease in income since 2016. CV. Asri Rahayu needs a new marketing strategy to increase company revenue. The determination of the marketing strategy in this study uses the Design Thinking method, with 5 steps, such as empathize, define, ideate, prototype, and test. There are several approaches in this research, that is Participatory Action Research (PAR), Focus Group Discussion, Empathy Map tools, Customer Journey, and Value Proposition Canvas. through these steps can be found various internal problems that have a direct impact on marketing activities. The results of this study are CV. Asri Rahayu had to make some improvements including changes in packaging design, digitization of bookkeeping of shipments, addition of the position of General Manager. This Enterprise also have to change the perspective of activities that impact direct income into activities that can improve company valuations and have to look for whatever conditions that make business to become valuable.

AUXÍLIO EMERGENCIAL - IMPACTOS NA RENDA E NO ICMS

The literature has shown that public policy programs based on social protection for the most needy, provide a reduction in income inequalities, as long as these policies bring neutrality to fiscal policy, that is, they do not increase the public deficit. The instruments of social protection, especially those of direct income transfer to the most needy, may result in an increase in consumption by the poorest classes, and consequently an improvement in tax revenue, especially in the collection of ICMS, consumption tax . So, we intend to show here that emergency aid, which is a temporary income transfer program implemented by the Federal Government to mitigate the impact of the economic crisis resulting from the COVID-19 pandemic, had direct implications for the economy; especially in improving the income of the most needy and a return, in part of the benefit, to the revenues of the States, in the form of taxation. Said Emergency Aid minimized the drop in collection, or even maintained the collection levels of ICMS, the most important tax of the States, which contributed to the revenue of these federated entities. As a result of the fiscal problems caused, Emergency Aid heated the economy and boosted consumption in order to keep the state ICMS tax collection at even higher levels, in many states, compared to the pre-pandemic period. The objective is to outline an empirical strategy to measure the impact that the emergency aid had on the collection of ICMS, that is, to measure the sensitivity of the variation of the ICMS of the States due to the injection of resources of this transfer program.

Peran Ekonomi Kreatif dalam Meningkatkan Industri Pariwisata di Seaworld Ancol

The tourism industry is an industry that can absorb many creative economic markets. The purpose of this paper is to evaluate the creative economic activities as added value that support the tourism industry. The creative economy analyzed here is the creative fashion economy, which is one of the supporters in providing direct income and advertising as a downstream chain of tourism to convey messages to consumers. Method used qualitative and quantitative by looking for regression between income and costs and based on questionnaires conducted on consumers. The results showed a relationship between costs of advertising incurred with income derived from visitor. In a qualitative analysis in the fashion subsector, fashion can contribute a value of 10-12% to revenue. To accelerate in this industry is by knowing the various sub-sectors that are part of the tourism industry value chain and increasing creativity and innovation of creative economic products (fashion and advertising). Keywords: creative economy; fashion; tourism industry, advertising; value chain.

Do the Key Sectors Depend on Changing the Income Level of Countries?

This study aims to identify key sectors in countries showing any class change in level of income and to examine whether there is any relationship between sectors and income classes. Another aim of the study is to identify emerging and disappearing sectors in key sectors during periods when countries’ income levels change. In this context, four basic income classes published by the World Bank are examined for 43 countries but class change was identified only in 12 countries between 2000-2014. A statistical difference was determined between the sectors in the classes at Low and Low Middle levels and Upper Middle and High) classes. Among these countries discussed in the 15-year period with 56 sectors examined, some sectors showed feature of being common key sectors, some tendency to be a key sector in recent years and some sectors have lost their key feature before or after the direct income class changes.

Measures to Ensure Employment in Uzbekistan Through the Support of Small Business and Entrepreneurship

The article discusses the problems of small business and entrepreneurship in Uzbekistan and employment through the establishment of new small enterprises and micro-firms, as well as the role and importance of small business in the further development of economic potential, employment promotion and development of mechanisms to increase direct income. The development of the economy, the liberalization of entrepreneurial activity in addressing issues related to the creation of new jobs, increasing employment, the development of local industries based on the efficient use of local resources. The issues of improving the export potential of the country, taking measures to further increase the importance of this small business and entrepreneurship, the organization of production on the basis of local resources, require less investment, ie allow them to quickly adapt to market conditions.

Threats and Conservation of Paris polyphylla: Vulnerable Medicinal Plant in Panchase Protected Forest, Nepal

Government of Nepal has enlisted Paris polyphylla as the priority medicinal and aromatic plant (MAPs) for the economic development of the country due to its high market price and demand. But in Panchase Protected Forest (PPF) its value is not well recognized. Therefore, this study aimed to explore the distribution of the plant, assess threats and interventions for conservation and promotion in Bhadaure Tamagi area of Kaski district. Participatory resource mapping, semi-structured questionnaire and key informant survey were carried out for data collection. The plant was distributed at nine different patches of the forest at moist, fertile, and sloppy sites in Northern and Eastern aspects, and spotted only at two patches. Among 10 threat factors, illegal collection with Relative Threat Factor Severity Index (RTFSI) value of 0.90 was the major threat to the plant, and forest fire with value of 0.25 was the least impacting threat. Poor management and institutional factors were not understood by local people directly. Though the plant has high market value, only 6% of the locals used the plant for direct income whereas the rest used for the household purpose as they have no idea of the market. It is recommended to empower and support local people for commercial cultivation and trade, sustainable harvesting techniques, and to bring all the concerned stakeholders of PPF together to work effectively to conserve and promote this wonder herb.

Prevalence of skin wounds in working donkeys in Bukombe, Tanzania

BackgroundPreventable wounds are a common welfare issue in working donkeys in many countries. In the Bukombe District of Tanzania, there are estimated to be 3000 working donkeys, used primarily to transport loads for direct income generation. For historical reasons, oxen-yoke carts are used; their design is inappropriate for donkeys and results in serious neck wounds. The project aim was to assess the prevalence and nature of wounds in working donkeys.MethodsIn November 2018, 148 donkeys owned by 48 owners were examined, and data were collected.ResultsThe study revealed that one or more wounds were present in 56.1% of the population and yoke-related, dorsal neck wounds comprised 79.5% of these. These wounds ranged in surface area from 1 cm2 to 300 cm2. Clinically, 96.6% of all wound types were superficial and the majority of these (51.1%) were granulating.ConclusionThese data will enable the future evaluation of targeted interventions aimed at reducing the prevalence of these specific wounds.