Publication Search

This study analyzes the strategy and development of industry in Indonesia with the aim of identifying the main factors that influence the growth of the industrial sector. This study uses a qualitative method with a literature study through related documents and journals. The results of the study indicate that industrial growth is influenced by economic, social, technological factors, and government policies. These factors include the growth of the manufacturing sector, the availability of skilled labor, investment, and the adoption of Industrial Revolution 4.0 technology. Government strategies such as Making Indonesia 4.0, tax incentives, and infrastructure improvements have played a significant role in encouraging industrial competitiveness in the global market. However, challenges such as limited infrastructure, high production costs that hinder growth, especially for Micro, Small and Medium Enterprises (MSMEs) and product quality that does not meet international standards are still major obstacles. This study concludes that in order to maintain competitiveness, industry must increase innovation, implement new technologies and strengthen the quality of human resources. The active involvement of the government in supporting policies and infrastructure is crucial to encourage sustainable industrial development.

This study aims to analyze the factors that affect the level of compliance of Micro, Small and Medium Enterprises (MSMEs) taxpayers in Kupang City. The type of research used is case study research with a quantitative approach. Data was collected through a questionnaire distributed to 189 respondents who were selected using the purposive sampling technique. Data analysis was carried out using binary logistic regression with the help of SPSS version 25 software. The results of this study show that taxpayer awareness, supervision and enforcement of tax laws, benefits felt by taxpayers, as well as tax support and incentives significantly affect taxpayer compliance; Meanwhile, understanding of tax regulations and ease of tax administration does not affect taxpayer compliance. However, overall, the six independent variables have a simultaneous effect on taxpayer compliance as a dependent variable. This finding is expected to be the basis for local governments and related institutions in formulating policies that support increasing the compliance of MSME taxpayers in Kupang City.

Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

Industrial Revolution 4.0 is revolutionizing the movement of the world economy. If you don't prepare yourself from now on, you will be far behind in the economic world. Government intervention in monopoly and oligopoly markets aims to influence prices, the quantity produced, and the distribution of income from economic activities. Intervention is carried out in 2 ways, namely: regulation and legal anti-monopoly. In this research, the recommendation is that the government must be able to make regulations that encourage the development of the digitalization economy as a strategy. Such as easy policies in financing startup businesses, tax incentives and guidance for SMEs. The government also needs to increase the development of telecommunications infrastructure in small areas so that it can minimize the imbalance that occurs.

This study aims to provide empirical evidence on the development of tax incentives studies in Indonesia. This study analyzes thirty-nine articles on tax incentives from twenty-five nationally accredited journals Sinta 1 and Sinta 2 during the 2003-2023 period. Articles were analyzed using the charting fields approach and analysis in qualitative studies to provide a broad explanation regarding the development of tax incentive studies. This study found that the implementation of various tax incentive policies still encounters various obstacles such as inconsistent regulations, standardization of tax officials' understanding, lack of outreach, and policies that are less relevant and not yet very beneficial. This study also found inconsistencies in previous research, so further studies are needed. The structureon, there is a phenomenon that the structure of company ownership and corporate governance is an indication of taxpayer non-compliance. Efforts to avoid taxes and efforts to prosper investors that have the potential to cause litigation risk.