Medium Industry Sector Research Articles

IPTEKS PENGHITUNGAN PAJAK PENGHASILAN TERUTANG BERDASARKAN PP NOMOR 23 TAHUN 2018 DI KELURAHAN MALENDENG KECAMATAN PAAL 2 KOTA MANADO

One source for implementing national development is tax revenue that reaches 75% of current state revenues, with the existence of taxes, the state can carry out development aimed at the welfare of the community itself. In fact, the voluntary awareness and concern of taxpayers is very difficult to realize if it is not forced, meaning that people are required to pay taxes in order to build a national economy. Tax collection itself still has many obstacles and challenges that come from the community itself, for example; awareness of paying taxes is still lacking in the community, the crisis of public confidence in the government and understanding of taxation itself is still very poor in terms of calculations, payments up to reporting (in this case Calculating Own Taxes - Self Assessment System), so often cause obstacles in paying taxes themselves. Malendeng, Paal 2 Subdistrict, Manado City as part of an interesting autonomous region to be observed specifically considering 1,305 taxpayers, land and building taxes, but the realization of the is only around 60.53%, namely from the small industries and household handicrafts, the medium and large industrial sectors and the service sector as well as tax revenues on the control of economic assets of the community. The problems are 1) Lack of knowledge, especially small businesses about taxes related to partner businesses and 2) Lack of ability to do tax calculation and reporting related to partner businesses, while the solutions offered are 1) Transfer of knowledge about taxes in connection with small businesses and, 2) Transfer expertise regarding tax calculation and reporting related to partner business. The method used is 2 (two) ways, namely lecture and training, lecture method with presentation techniques of material concerning taxation material, especially those involving small entrepreneurs, namely Income Tax. The training method is carried out with a simple case study of the calculation and reporting of income tax.The results achieved were an increase in the knowledge of the Malendeng villagers about income tax for micro, small and medium enterprises and an increase in the community's ability to calculate and report income taxes.Keywords : Income Tax, Small Industries, Self Assessment System

IPTEKS PENGHITUNGAN PAJAK PENGHASILAN TERUTANG BERDASARKAN PP NOMOR 23 TAHUN 2018 DI KELURAHAN MALENDENG KECAMATAN PAAL 2 KOTA MANADO

One source for implementing national development is tax revenue that reaches 75% of current state revenues, with the existence of taxes, the state can carry out development aimed at the welfare of the community itself. In fact, the voluntary awareness and concern of taxpayers is very difficult to realize if it is not forced, meaning that people are required to pay taxes in order to build a national economy. Tax collection itself still has many obstacles and challenges that come from the community itself, for example; awareness of paying taxes is still lacking in the community, the crisis of public confidence in the government and understanding of taxation itself is still very poor in terms of calculations, payments up to reporting (in this case Calculating Own Taxes - Self Assessment System), so often cause obstacles in paying taxes themselves. Malendeng, Paal 2 Subdistrict, Manado City as part of an interesting autonomous region to be observed specifically considering 1,305 taxpayers, land and building taxes, but the realization of the is only around 60.53%, namely from the small industries and household handicrafts, the medium and large industrial sectors and the service sector as well as tax revenues on the control of economic assets of the community. The problems are 1) Lack of knowledge, especially small businesses about taxes related to partner businesses and 2) Lack of ability to do tax calculation and reporting related to partner businesses, while the solutions offered are 1) Transfer of knowledge about taxes in connection with small businesses and, 2) Transfer expertise regarding tax calculation and reporting related to partner business. The method used is 2 (two) ways, namely lecture and training, lecture method with presentation techniques of material concerning taxation material, especially those involving small entrepreneurs, namely Income Tax. The training method is carried out with a simple case study of the calculation and reporting of income tax.The results achieved were an increase in the knowledge of the Malendeng villagers about income tax for micro, small and medium enterprises and an increase in the community's ability to calculate and report income taxes.Keywords : Income Tax, Small Industries, Self Assessment System

The Determinants of Large and Medium Industrial Sectors Productivity Growth in Indonesia

The study aims to analyze the determinants of labor productivity growth in the large and medium industrial sub-sectors in Indonesia related to changes in economic structure that lead to the dominant role of the industrial sector in national GDP formation. The data used are combined between cross-section from 62 large and medium industrial sub-sectors, and time series, during 1990-2014, which are divided into 5 sub-periods of research. The data includes value added, number of workers, FDI, and Wages. Data sources are the Central Bureau of Statistics, Bappenas, and the Ministry of Industry of the Republic of Indonesia. The analytical method used is the panel data regression model, using secondary data. The model is analyzed by estimating the Least Square Dummy Variable (LSDV) method. The results of the study show that: (1) Changes in the share of labor as a result of the process of reallocating labor between sub-sectors have a negative effect on labor productivity growth. (2) Determinants of labor productivity growth, in addition to changes in the share of labor: those are investment variables (capital deepening), both short and long-term, and FDI does not affect labor productivity growth, while wages have a significant positive effect.

Role Rattan Industry Subsector analysis of the Economy of Palangka Raya City

The purpose of this study was to analyze the basic sectors in Palangka Raya City, to analyze the role of the rattan handicraft industry on the economy of Palangka Raya City, and to analyze the conditions of the factors (capital, labor, government regulations for production and market access) that support and develop the rattan handicraft industry in Palangka Raya City. The analytical method used in this study is the Location Quotiation (LQ) analysis and Shift Share (SS) analysis. The data used are primary data (in the form of interviews and giving questionnaires to rattan craftsmen, rattan consumers and government agencies related to the development of rattan) and secondary data (in the form of GDP, economic growth in Central Kalimantan in 2010-2014, and the development of the 2010-2014 small and medium rattan handicraft industry in the City of Palangka Raya). The results of the study show that the manufacturing sector is a non-base sector in the City of Palangka Raya. The small and medium industry sector of rattan handicrafts has a very good role in the growth of rapid employment and is included in the progressive group, but has not been able to compete with other industrial sub-sectors in other regions in the Palangka Raya City area. In addition, based on the results of the study also stated that various efforts and policies have been carried out by the Central Kalimantan Regional Government to support the development and advancement of the small and medium-sized industrial sector of rattan handicrafts, namely (1) Using rattan meubel / furniture for other office equipment, (2) Using products rattan bags or other combinations for education and training purposes, (3) Using rattan products (such as tissue boxes, trash baskets, fruit baskets etc.), (4) Helping promote rattan-based products to guests / tourists who come to Palangka Raya, ( 5) Budgeting the cost of purchasing rattan-based products either through the regional income and expenditure budget / state budget and expenditure on each company's budget, (6) Hold exhibitions inside and outside Palangka Raya.

The Impact of Labor Market Inequality on the Income of Medium Industry Sector’s Workers in the Palembang City-Indonesia

<p>This study attempts to investigate the impact of labor market Inequality on the income of<br />medium industry sector’s worker in the Palembang City-Indonesia. Using 380 respondents<br />which covers male and female workers ranging from the age of 15 to the age of 64, this study<br />employs a proportional stratified random sampling in determining the sampling technique.<br />This study employs a survey method using in-depth investigation to explore all the facts<br />acquired about the labor market inequality in the medium industry sector. The sample area<br />includes 16 districts in the City of Palembang. The level of education, the job’s capability and<br />the working experience are some of those factors investigated in this study. The factor of<br />labor market inequality is focused on the wage and employment. The result reveals that apart<br />from the level of education, the job’s capability and working experience have a significant<br />impact on the existence of labor market inequality in the medium industry sector. It can be<br />concluded that higher level of education is inessential for the medium industry sector in<br />Palembang City-Indonesia, and this is inline with the notion that the medium industry sector<br />merely requires both working’s capability and spesified technical skills in supporting higher<br />productivity level. The inequality occurs in the wage and the job assigned. Furthermore, the<br />higher the existence of labor market inequality, the lower the income acquired by the<br />employees.</p>

Entrepreneurs perception towards technology change: a study in small and medium sized enterprises (SMEs) in Ampara district

Small and Medium scale Enterprises play an important role in the economy of a country. The environment of an organization is significantly undergoing continuous, rapid changes that have far reaching effects on organizations and their management strategies. The significance of the study is especially to business organization in small and medium sector businesses. This research focuses on two aspects: The organizational change option - Structure, Technology, Physical setting and the people in which the innovations in technology as the most powerful change agent that create a big challenge for SMEs and the importance of innovations in technology in small businesses that need more and more innovative techniques in order to expand Small and Medium scale Industry (SMI) sector. Mainly agricultural sector such as paddy production, crop production, livestock, milk and egg production meat production are found in this district and Fishing also is another source of income in the coastal area of Ampara districts. 11,156 commercial places such as retail shops, restaurants, textile and footwear, dispensary and Pharmacy, wood and iron furniture, building material and paints jewelry liquor shops In which 48.69 % were as retail shops. 4507 businesses found in manufacturing industry in which 43% Food, beverage and tobacco, 16.7 % wood production and furniture, 15.9% textile, wearing apparel and leather. Existence and growth in small and medium business sector is the most important thing in order to maintain their survival in the industry. So, this research aims to study the entrepreneurs’ perception towards technology change and the association of between coping with technology change and the business growth in the small and medium business sector among a sample of 180 small and medium sized entrepreneurs in Ampara District of Sri Lanka using a simple random sampling. According to the findings, it is proved that there is a significant strong positive relationship between the perception towards coping with technology change and business growth in small and medium business sector. Accordingly, 53.4% of the variance in business growth in small business sector after coping with technology change programs was significantly explained by coping with change in this study, still leaves 46.6% unexplained. So, further research might be necessary to explain more of the variance in business growth after coping with change. Thus, the findings might be immense value to Small & Medium Scale Enterprises (SMEs) in developing countries, such as Sri Lanka, as much research has not been conducted in this regard. DOI: http://dx.doi.org/10.4038/jm.v8i1.7558 Journal of Management 2013 8(1): 51-58

Sustainable Marketing Strategies for the Micro, Medium and Small Scale Industries of West Bengal - An Empirical Study on Bamboo Artifacts

West Bengal has a well-defined plan for advancement of Micro, Small and Medium Scale Industry sector through the active support of West Bengal Small Industries Development Corporation and other agencies under the MSME Department. Various districts and regions of West Bengal are famous for its MSMEs. Craftsmen/SHGs of Purulia create a myriad of utilitarian items made from bamboo. Yet, with the liberalization of market economy, bamboo artifact of West Bengal is lagging behind with the modern market system in terms of quality of product, quality of skill, access to market, marketing plan, distribution channel, packaging, etc. It is the fact that the manufacturers of this art and craft need infrastructure development, creation of industrial estates, marketing support, skill up gradation, smooth distribution channel, skill of packaging, etc. To bridge these gaps, a market survey was conducted at West Bengal to understand the demand for bamboo artifacts in the local and wider markets and also to formulate a sustainable business strategy for marketing the product and services. The prime objectives of the study were to reveal the gaps at present context. Finally the study aims to develop a broad strategy framework for sustainable livelihood development around bamboo. Detailed interviews through a structured questionnaire were conducted with the various stakeholders in Purulia to assess their viewpoints with respect to the market potential and gaps.

Small Scale Industries in the Liberalized Era Beg for Attention

This paper begins by revisiting the Seoul and Bologna Charters on the SMEs and clarifies that the SME definition centres round the small scale industries in the absence of a clearly defined medium industry sector in India. A review of the policy, laws and the regulatory and institutional framework has been done in sufficient detail with a view to highlighting the fact that the SSIS in India require globally compatible facilitation in order to be competitive both domestically and internationally. The author maintains that easy and adequate institutional finance support is a necessary but not sufficient condition for the growth of this dynamic and vibrant sector. He envisages a clear role for the Small Industry Associations recognized on the basis of well-defined criteria. He argues for a quick enactment of a comprehensive enabling law for the sector and for restructuring the office of the DC-SSI, to attain the envisaged competitiveness.

Lightweight cold-formed portal frames for developing countries

Southern Africa is a developing area. In this regard, a severe demand exists for the development of the small to medium industrial sector, as well as provision of low-cost domestic housing. Correspondent to this demand, employment has to be created, mainly for the unskilled labour sector. Pre-manufactured hot-rolled steel sections which are bolted together on site are commonly used in the construction of industrial-type structures. An economical alternative structural concept for low-rise portals is proposed, whereby the total frame is made up of standard cold-formed sections which are cut and welded together on site.

Information for small industries in Sri Lanka

Edited version of a paper originally published in a volume to commemorate the opening of the National Library of Sri Lanka in 1990. Describes the structure and problems of the small and medium scale industrial sector in Sri Lanka, the various government agencies which have been set up to guide and support the development of the sector, and the need for better industrial data and information services in these institutions.