Compliance Perspective Research Articles

Nowelizacje ustawy o ochronie granicy państwowej w latach 2021–2023 jako reakcja ustawodawcy na zewnętrzne zagrożenia Rzeczypospolitej Polskiej

The amendments to the State Border Protection Act analyzed in the study concern primarily the possibility of introducing a prohibition on staying in a designated area of the border zone, and also clarify the conditions for impact (including shooting down) on an aircraft crossing the Polish state border. In the years 2021–2023, the first criminal provisions related to the protection of the state border were also adopted. These changes resulted from tragic events in the international arena during that period, which also affected Poland. These solutions were not wholly new in their idea and instead constituted another step (sometimes more radical) in developing regulations protecting the state border. However, some of the adopted legal solutions, the manner of their implementation into the legal order and their execution raised serious concerns, especially from the perspective of compliance with the principles of the rule of law, including the protection of human rights and their effectiveness.

Analysis of the Halalance Aspects of the Product in Pak Gendut Meatball Noodles in Banyuajuh Village, Kamal Kec in the Perspective of Sharia Business Feasibility Study

This research aims to gain an in-depth understanding of various aspects relevant to the halalness of MSME food products. This research method uses qualitative research. The results of the research show that the business feasibility study analysis in developing MSME food products must ensure halal products, MSMEs in the food sector must implement various production practices that meet applicable halal standards. That the results of this research explain the halal aspect of Pak Fat's meatball chicken noodles can be seen from the perspective of compliance with Islamic law which includes halal substances, halal how to obtain them, halal how to process them, halal in storing them and halal in serving. In order to produce halal products as stated in the JPH Law Article 1 paragraph 3, it must go through a halal product process which includes providing materials, management, storage, packaging, distribution, sales and presentation of the product so as to guarantee the halalness of the product. The results of this research conclude that the halal aspect of the Pak Gendut meatball chicken noodle product in Banyuajuh village, Kamal district, Bangkalan has fulfilled the halal aspect of Islamic law.

Implementation of Street Vendor Arrangement Policy in Wonoasri Village, Tempurejo District, Jember Regency

The implementation of the policy of structuring street vendors in Wonoasri village is carried out by providing separate policies for street vendors in Wonoasri village, building public facilities in the village square in order to increase convenience in trading, increase community resources for the village community, reduce unemployment, entertainment and gathering places for the community and increase economic value in selling. These conditions are also influenced by the Bumdes to manage street vendors in the Wonoasri Village square, where the Bumdes plays a role as a policy maker, rent financial regulator, facility provider, provider of rental space for street vendors, and supervisor of harmony between street vendors. One of the objectives of this study is to describe the implementation of the policy of structuring street vendors in the village square of Wonoasri, Jember Regency, which can be seen from three factors, namely the perspective of compliance, success, satisfaction and beneficiaries. This research specifically uses a qualitative approach method, the techniques in data collection used are observation, documentation and interview methods. The results of this study state that the implementation of the street vendor arrangement policy in Wonoasri Village, Tempurejo District, Jember Regency involves the Wonoasri Village Government, Wonoasri Village Bumdes, Street Vendors and the community around the Wonoasri Village Square. So it can be said that this policy has been successful and is a successful implementation. In implementing the policy of arranging street vendors in Wonoasri Village Square, there are several obstacles, including: Controlling the number of new street vendors, the discipline of street vendors and facilities and infrastructure that were previously inadequate but are now well met such as water, electricity, toilets, trash bins, selling space, prayer rooms, and parking lots. Improve better facilities and infrastructure so that traders and visitors can be more comfortable when visiting the Wonoasri Village Square.

Folk orthology in the digital environment

In the digital era, folk orthologs (language normalizers who are not professional in the quality of speech, the choice of criteria, and the codified norm) have received unlimited access to the electronic publication of their opinions, which has come to the attention of scientists. The relevance of the proposed topic is determined by the need to popularize traditional cultural values, in particular, knowledge of the Russian language. The purpose of the study is to find out the motives of folk orthologs and the norm criteria used in their rulemaking, degree of objectivity, the correspondence of their opinions to scientific ideas and the level of literacy in their statements. The research material was based on judgments about the language of non-professional linguists available at online forums (public dialogues) about the Russian language. The method of content analysis was used, including the search and selection of judgments of folk orthologs, as well as the analysis of linguistic material from the perspective of compliance with norms in linguistic dictionaries. The results of the study showed both the lack of knowledge of folk orthologs about the Russian language and their demand for this knowledge. The motives for their activities were identified - interest in the language and its protection, self-realization, leisure time, and also the main areas of activity of folk orthologs - rulemaking, and the search for norms in spelling, vocabulary and grammar. This knowledge made it possible to propose recommendations for a possible dialogue between scientists and folk orthologs.

Towards sustainable success: A framework for assessing performance of sustainable manufacturing adoption in Indian textile industry

This study aims to evaluate performance of SM adoption in textile organizations by developing a performance measurement framework. A fuzzy modified balanced scorecard technique has been used to fulfil the objective of the study. A cross-disciplinary team of fifteen experts, the delineation of performance perspectives, and classification of performance measures of SM were established. The findings reveal that environmental perspective, emerges as the most crucial criterion, trailed by social perspective, economic perspective, innovation perspective, supply chain perspective, regulatory and compliance perspective and customer perspective. Results will help managers and academicians to examine the performance of key indicators in implementing SM.

Multi Level Marketing From A Sharia Economic Perspective

Multi-level marketing (MLM) is a business model in which a company sells products through a network of independent distributors. From a sharia economic perspective, MLM often causes debate because some of its practices can be questioned from a sharia compliance perspective. First of all, MLM emphasizes the aspect of buying and selling products, which is in line with sharia economic principles which encourage legitimate business activities and avoid usurious or speculative transactions. However, many MLMs face criticism because they tend to focus more on recruiting new members than actual product sales. This is contrary to sharia principles which emphasize justice and honesty in business. Second, in MLM, there is an element of profit sharing which is usually disproportionate between the company, distributors and network members. In sharia economics, the distribution of profits must be fair and balanced, and practices that cause injustice in the distribution of profits must be avoided.

Compliance or Complicity? An Analysis of the EU-Tunisia Deal in the Context of the Externalisation of Migration Control

On 23 July 2023, the European Commission concluded a ‘Memorandum of Understanding on a Strategic and Global Partnership with Tunisia’ (MoU), mainly aimed at stemming migration in exchange for strengthened cooperation in other policy areas. The MoU was met with strong criticism from both civil society and institutional bodies such as the European Parliament, the European Ombudsman, and several Member States. Critics fear complicity in the fundamental rights violations of migrants and denounced the informal and opaque approach by the European Commission, while formal avenues were at hand. This article reassesses the conclusion of the MoU and draws an analysis of the MoU from the perspective of human rights compliance as well as democratic and judicial control, while also examining compliance with the European Commission’s obligations. Furthermore, the article puts the MoU in the context of the EU policy trend of externalising migration control through partnerships with third countries.

Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data

Making use of a unique administrative data set consisting of the universe of administrative filings in Rwanda, this paper investigates the impact of tax audits on businesses’ reporting behaviour. The evidence suggests that tax audits have a positive impact on corporate income and corporate tax liabilities reported for three years after the start of the audit process. The results also suggest that the type of audit matters. While ‘comprehensive’ tax audits have a significant positive effect on compliance, ‘narrow-scope’ tax audits exhibit both a positive and a negative effect during a three-year period after the audit, with the net impact being negative. The implication of this, from a tax compliance perspective, is that ‘narrow-scope’ audits are ineffective and that doing more of those and less of comprehensive ones might have a negative impact on tax compliance. Effective tax compliance strategy therefore requires the careful evaluation of all types of audits.

Prioritisation under Value Chain Due Diligence

Abstract This article analyses the mechanisms of prioritisation and hierarchisation of risk contained under influential soft law frameworks on value chain due diligence. It identifies the main stages of the due diligence process where prioritisation may be required and clarifies the criteria that may be used by corporations for prioritisation decisions. The article contributes to the development of the literature concerning prioritisation mechanisms under value chain due diligence norms, highlighting, from a compliance perspective, how corporations are expected to prioritise both their evaluations to identify and assess adverse impacts as well as their actions to address specific impacts identified and assessed. In doing so, it showcases the challenges present when comparing the significance of adverse impacts pertaining to different policy fields and their implications in a prioritisation context. It then compares the solutions found in these soft law frameworks concerning prioritisation to the ones contained in European laws and legislative proposals on the subject. The analysis reveals the different approaches used by legislators and reflects on their repercussions for prioritisation mechanisms, suggesting the reinforcement and clarification of prioritisation requirements in accordance with international frameworks of reference.

Evaluation of National Health Insurance Program Policies by Ketapang District Health Social Security Administration Body

This research aims to evaluate the process of implementing the National Health Insurance program policy by the Ketapang District Health Social Security Administering Agency, based on a compliance perspective relating to compliance with implementing agents, implementation of policies and facilities and resources, and based on what happening Perspective, which is related to factors that influence implementation and short-term outcomes. The results of this research show that the Evaluation of the National Health Insurance program policy implementation process by the Ketapang District Health Social Security Administration Agency has yet to be implemented optimally. This can be seen from the following indicators: Compliance perspective, which includes compliance by policy implementing agents, has not been carried out objectively according to regulations and is not by standards and procedures established by policy. Policy implementationNational Health Insurance Program by the Ketapang District Health Social Security Administering Agency has not been able to improve the quality of health services in Ketapang Regency, the availability of health facilities and resources has not met the criteria for capitation payment norms, and there is a lack of health workers both in terms of quality and quality. Meanwhile, the What is Happening Perspective includes factors that influence the implementation of policies, namely the actors involved, clarity of policy objectives, program complexity, support from all units involved, and other factors such as human resources, which include the quality and quantity and weak authority and legitimacy of health workers and short-term results have not been achieved due to contact data on the online application of the Social Security Administering Agency for Health.

Sustainable cities from the perspective of environmental compliance: the performance and control of public administration in the fight against urban corruption

The objective of the article is to analyze sustainable cities from the perspective of environmental compliance. The problem consists of analyzing whether environmental compliance in a municipal public administration contributes to the development of sustainable cities. For this, the methodological procedures chosen were bibliographic and hypothetical-inductive methods. With this, the constitutional principles of Public Administration and their application in municipalities were analyzed. Furthermore, the five dimensions of sustainability and their importance in sustainable cities were understood, going through the definition of a Democratic Socio-Environmental State of Law. Finally, the application of environmental compliance for effective public management, which combats corruption in its various definitions and meets the demands for the development of a sustainable city.

Tax Amnesties: Trends and Implication for Taxpayers’ Compliance. A Literature Review

The focus of this paper is to conduct a literature review on tax amnesties and the factors which are necessary for its effective implementation for compliance. The study employed a library based research design which involves desk-review of extant literature. The literature review shows much research attention given to the issue, though the findings are mixed and quite inconclusive. The review also brings up a few issues which are seen as probable weaknesses or inconsistencies in tax amnesty research looking from a tax compliance perspective. First, while there is evidence regarding success of tax amnesties in the developed world, empirical proof on the progress made in developing countries are scarce. Second, although the concept of tax amnesty has been extensively examined in the tax literature, only a few studies have used an experimental approach to examine the long run effect of tax amnesty on voluntary tax compliance. Third, there is still no clear unanimity in the literature regarding how social and psychological factors such as political trust, political will, perceived corruption, and perceptions of justice and punishment objectives influence the implementation of tax amnesties. Finally, the study observes that in tax amnesty research there is always the tendency for majority of prior studies to assume homogeneity in level of compliance whereas significant differences may exist in the degree of compliance between high and low income earners. The study therefore concludes that there is the need for future empirical studies to address these weaknesses and inconsistencies.

Research on the Application of Unit Crime from the Perspective of Criminal Compliance

Research on the Application of Unit Crime from the Perspective of Criminal Compliance

Enhancing the Accessibility of Text Data in Decision Making for Capability-based Planning Using Ontology: A Perspective of Semantic Compliance

Project introduction texts provide decision-makers with essential information for project portfolio planning. These free texts offer valuable information about how developing capabilities align with their strategic goals. Capability-based Planning (CBP) process is concerned with optimizing the project portfolio to realize the planning, engineering, and delivery of these capabilities. However, up to now, the research on enhancing accessibility to free text data in the CBP decision-making process through semantic modeling is limited, leading the CBP’s decision-makers to ignore the potential advantages of existing semantic modeling methods when dealing with many free texts. This paper aims to address this gap by introducing knowl­edge modeling and mining of project introduction text corpus, leveraging semantic technology to support CBP. First, we design an ontology of capability to describe the core concepts relevant to the CBP process. Subsequently, a semantic framework based on the RDF knowl­edge graph is proposed, enabling humans and machines to comprehend project description texts. To capture the semantic data essential for CBP, a motif structure is employed to model semantic expressions, ensuring their consistency with CBP concepts through compliance checks. Finally, the effectiveness of the proposed semantic framework is evaluated by querying the project’s knowl­edge graph after semantic normalization, providing an assessment of its potential in CBP applications.

The Permissibility of Utilising Stem Cells in Biomedical Treatment in ASEAN Countries: Religious Compliance Perspective

With the rise of the halal market, more and more technologies are being used which are not specifically sanctioned by the Quran or the Sunnah. The use of stem cells in biomedical treatment, which has been claimed to have numerous beneficial effects on humans, was one of these subjects. Stem cell therapy represents a revolutionary development in medical science that offers a promising approach to treating various ailments. Hence, the present study was undertaken to (1) investigate the permissibility of employing stem cells following Islamic law, (2) ascertain the compatibility of stem cell utilisation with Islamic teachings, and (3) identify any limitations on its application. This research study is conducted using secondary library-based sources. It seeks to provide an overview of the ethical and legal considerations surrounding using stem cells as a biological treatment, specifically from the perspectives of chosen countries within ASEAN. The result shows that it is permissible to use stem cells as a treatment under strict conditions that serve to benefit mankind and that utilising them will not cause harm or invoke harm to the person or another person. It also aligns with Maqasid Shari’ah, which protects life and health and applies to several Qawa’id Fiqhiyyah (Legal Maxims). However, many challenges need to be considered regarding stem cell therapy, including ethical concerns. Therefore, several recommendations have been suggested to overcome the unethical issues of using stem cells for biomedical purposes.

ANALYSIS OF LEAN SIGMA - DMAIC IMPLEMENTATION WITH ENVIROMENTAL CONSIDERATIONS IN OIL & GAS INDUSTRY (CASE STUDY: ONSHORE FIELD ABC TERMINAL FIELD – PT XYZ)

The oil and gas industry is facing increasing pressure from an operations and environmental compliance perspective. The adoption of Lean Sigma methodology has been shown to improve the operational performance of various industries, including the Oil and Gas industry. The objective of this research is to analyse the implementation of a sustainable improvement framework based on the Lean Sigma DMAIC (define-measure-analyse-improve-control) method, considering the environment in maintaining sustainable business in the oil and gas industry. The research action approach in a case study is used to illustrate the application of the proposed Lean Sigma - DMAIC framework to improve operational performance and the environment in the oil and gas industry. The case study illustrates the application of the Lean Sigma - DMAIC cycle to improve crude oil quality – Base sedimen & water (BS&W) product and optimize energy consumption in the processing of crude oil. After improving the quality of oil production that previously experienced deviations and making improvements and efficiencies in the processing plant, this oil processing plant can achieve operational cost savings of US$ 181,847.95 and environmental benefits in reducing CO2 emissions by 1,685.81 tons (CO2 eq) by reducing the gas consumption used to heat crude oil in the oil treating plant.

Optimizing Community and SME’s Potential in Sangketan Village, Tabanan, Bali: A Tax Compliance Perspective

Sangketan Village, located in Penebel District, Tabanan Regency, Bali, has excellent potential to improve and explore. The geographical situation of the village, which has an area of 12.70 km2 with a population of 3,515 people divided into 1,257 Family Cards and the livelihood of the majority of the population as coffee farmers encourages optimization of the management of coffee and other products so that they are better known and recognized in the broader range such as product export. Therefore, as a form of community service, the Diploma III Taxation Study Program, Diploma III Accounting Study Program, and Accounting Study Program, Faculty of Economics and Business, Udayana University provides outreach related to tax compliance for SME players to increase their productivity in terms of product use by foreign investment operating in Indonesia, such as hotels and villas. The socialization method begins with looking for phenomena faced by SMEs in Bali, which is then continued with field studies so that the right topic can be socialized. The results achieved from this service are increasing public awareness regarding compliance in carrying out tax obligations and increasing productivity and recognition of local products from Sangketan Village in a broader range.

Analysis of the Administrative Guidance Function in the Enterprise Compliance

Enterprise compliance is a new governance mode for enterprises to be exempt from legal liability. Compared with criminal compliance, administrative compliance has more utilization space, but the practical application effect is not good. Starting from the perspective of enterprise administrative compliance, this paper examines the function of administrative guidance in enterprise compliance, in order to clarify the theoretical status of enterprise compliance administrative guidance, return to the encouragement mechanism of guiding compliance, and provide a Chinese-style solution path. This paper analyzes the meaning boundary of enterprise administrative compliance and administrative guidance through literature analysis and points out the shortcomings of compliance guidance through case analysis and comparative analysis. This paper proves that the basic principle of administrative guidance in enterprise compliance is flawed, and the effect of administrative guidance in the enterprise compliance field needs to improve the system and system completion.

The role of training in implementing corporate sustainability: A systematic literature review

AbstractOur literature review synthesizes the ways in which training (of management and employees) affects the implementation of corporate sustainability (CS) in organizations. We structure the research field according to the determinants of, approaches to, and outcomes of training for CS. We explain current issues in this field and develop a research agenda. We conducted a systematic literature review starting with an initial sample of 1755 empirical studies. Based on their validity, relevance, and reliability, we selected and discussed the 67 seminal sources in this field. We find that several factors foster the use of training. Besides an intrinsic organizational interest in CS, regulation and stakeholder pressure encourage organizations to prioritize training. We identify multiple approaches to and applications of training. Training on CS may be focused or multifaceted, mandated or collaboratively‐driven, but it should always be closely aligned with structure and strategic goals, and must be regularly evaluated. The literature shows that such serious and well‐designed training is linked to better environmental, social, and economic performance. Our review is the first to address the role and application of training for CS. We contribute a synthesis of empirical evidence in the field, as well as a research agenda. We highlight that practice should not see CS training from the perspectives of compliance or greenwashing, but embrace the opportunity to create a thus far underestimated alignment with strategy and long‐term performance.

Repeated Tax Amnesties in Indonesia: An Evaluation of Tax Compliance

For some countries, tax amnesty is viewed as a shortcut tool to raise additional tax revenue. However, many of them seem to be unaware of the medium to long-term impact to tax compliance. This study aims to evaluate the impact of repeated tax amnesties in Indonesia from a tax compliance perspective. It focuses on the medium to long-term effects and uses income tax revenue as a variable to measure tax compliance. The research methods employed in the study are both qualitative and quantitative, allowing for a comprehensive examination of the topic. One important aspect of the study is the use of time series analysis with an ARIMA model to analyse the income tax revenue. This analysis helps in understanding the trends and patterns in income tax revenue over time and allows for the identification of any significant changes or impacts caused by the tax amnesties. The findings in this study align with other previous research, which indicate that tax amnesty does not affect long-term tax revenue and may adversely influence medium to long-term compliance. It can also cause a decline in short-term compliance, particularly when taxpayers expect repeated amnesties.