The financial sector, especially through online loan applications, has seen new opportunities thanks to technological advances, especially in the field of communications. Although online loans are easy to use, they also present risks regarding personal data security and unsafe lending practices. Along with the popularity of online loans, crimes in the digital world, such as data theft and misuse of information, are increasing. Although vulnerable to detrimental lending practices, especially illegal loans that have not been registered with the Financial Services Authority (OJK), people with low incomes see online loans as an attractive option. The aim of this research is to study how the protection of consumer personal data in online loan transactions is protected by law, especially considering the phenomenon of violations and unprofitable lending practices. This research examines how Law no. 27 of 2022 concerning Personal Data Protection (UU PDP) protects personal data and how it impacts borrowers socially and psychologically. This research shows regulatory and practical innovation in dealing with the problem of personal data leakage which is detrimental to consumers when borrowing money via the internet. Through regulatory analysis and case studies, this research is expected to provide insight into how effective personal data protection is in online loan transactions. Therefore, this research helps build better regulations and efforts that protect customers in the ever-growing era of online lending.
{"title":"Legal Protection of Consumer Personal Data In Online Loan Transactions","authors":"Redi Rahadian Bagaskara","doi":"10.59888/ajosh.v2i7.295","DOIUrl":"https://doi.org/10.59888/ajosh.v2i7.295","url":null,"abstract":"The financial sector, especially through online loan applications, has seen new opportunities thanks to technological advances, especially in the field of communications. Although online loans are easy to use, they also present risks regarding personal data security and unsafe lending practices. Along with the popularity of online loans, crimes in the digital world, such as data theft and misuse of information, are increasing. Although vulnerable to detrimental lending practices, especially illegal loans that have not been registered with the Financial Services Authority (OJK), people with low incomes see online loans as an attractive option. The aim of this research is to study how the protection of consumer personal data in online loan transactions is protected by law, especially considering the phenomenon of violations and unprofitable lending practices. This research examines how Law no. 27 of 2022 concerning Personal Data Protection (UU PDP) protects personal data and how it impacts borrowers socially and psychologically. This research shows regulatory and practical innovation in dealing with the problem of personal data leakage which is detrimental to consumers when borrowing money via the internet. Through regulatory analysis and case studies, this research is expected to provide insight into how effective personal data protection is in online loan transactions. Therefore, this research helps build better regulations and efforts that protect customers in the ever-growing era of online lending.","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141023144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study discusses the important role of internal control in Accounting Information Systems. The purpose of this writing is to provide an overview or explanation with a literature study approach on the important role of internal control in accounting information systems. In addition, the writing of this paper aims to provide knowledge of whether the use of computer-based accounting information systems can guarantee the success of a company without supervision from the company's business people. The author discovers six important roles of the Internal Control System. The first is to have a great influence on computer-based Accounting Information Systems. Internal Control Systems can prevent excessive resources in the company, Create accountability of financial statements, and increase the credibility and quality of the company; then, its management makes it easy to make decisions and prevent fraud. Accountant information computer-based systems cannot run properly without management control.
{"title":"The Important Role Of Internal Control In Accounting Information Systems","authors":"S. J. Hehanussa","doi":"10.59888/ajosh.v2i6.265","DOIUrl":"https://doi.org/10.59888/ajosh.v2i6.265","url":null,"abstract":"This study discusses the important role of internal control in Accounting Information Systems. The purpose of this writing is to provide an overview or explanation with a literature study approach on the important role of internal control in accounting information systems. In addition, the writing of this paper aims to provide knowledge of whether the use of computer-based accounting information systems can guarantee the success of a company without supervision from the company's business people. The author discovers six important roles of the Internal Control System. The first is to have a great influence on computer-based Accounting Information Systems. Internal Control Systems can prevent excessive resources in the company, Create accountability of financial statements, and increase the credibility and quality of the company; then, its management makes it easy to make decisions and prevent fraud. Accountant information computer-based systems cannot run properly without management control.","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140383375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhammad Idris, Dodik Widarbowo, I. Komang, Hedi Pramana Adiputra, Elisabeth Amanda, Yvonne Kartikawardani
This study aims to determine the implementation of the inaportnet system that affects ship services at PT Kartika Samudra Adijaya at Samarinda Port. The method used in this study is qualitative with a descriptive approach. Data analysis is a qualitative approach to primary data through observation, documentation and secondary data in statutory studies, books or literature related to vehicle loading systems on board. Based on research on the preparation of ship arrival, during the ship's arrival in the port area, preparation for ship departure, and when the ship departs, It can be concluded that the new inaportnet system was only implemented in October 2022. In adjusting to the new system, several obstacles are still found, such as the lack of guidance of KSOP officers in using the new system and the lack of socialisation from the city authorities to service users (agents). The efforts include holding regular training sessions on the flow of the internet system for officers and service users.
{"title":"Analysis of the Inaportnet System That Affects the Ship Service of PT Kartika Samudra Adijaya at the Port of Samarinda","authors":"Muhammad Idris, Dodik Widarbowo, I. Komang, Hedi Pramana Adiputra, Elisabeth Amanda, Yvonne Kartikawardani","doi":"10.59888/ajosh.v2i6.277","DOIUrl":"https://doi.org/10.59888/ajosh.v2i6.277","url":null,"abstract":"This study aims to determine the implementation of the inaportnet system that affects ship services at PT Kartika Samudra Adijaya at Samarinda Port. The method used in this study is qualitative with a descriptive approach. Data analysis is a qualitative approach to primary data through observation, documentation and secondary data in statutory studies, books or literature related to vehicle loading systems on board. Based on research on the preparation of ship arrival, during the ship's arrival in the port area, preparation for ship departure, and when the ship departs, It can be concluded that the new inaportnet system was only implemented in October 2022. In adjusting to the new system, several obstacles are still found, such as the lack of guidance of KSOP officers in using the new system and the lack of socialisation from the city authorities to service users (agents). The efforts include holding regular training sessions on the flow of the internet system for officers and service users.","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140218636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The high consumption and demand for soybeans without an increase in production has forced the Indonesian government always to import soybeans. Import policy must be given special attention to suppress price increases and make the rate of MSMEs continue to grow well. It's important to formulate policy designs to accelerate the fulfilment of domestic soybean supply in Indonesia. Method research uses a qualitative method with a literature review from many literature and data sources, which is then used to make a policy-making model based on incremental theory. The results indicate that self-sufficiency in soybeans may be realized if long-term arrangements are made for several things, namely expanding the area, subsidising soybean prices, import regulations and setting fair soybean import tariffs, developing the soybean jabalsim subsystem with innovation, controlling the rate of population, and the improvisation with technology innovation. Steps to recommend policies by setting import tariffs using an open and closed system following domestic production conditions, forming small analysis teams that observe, assist and work directly on the sub-section of the soybean issue, synergy and harmony of legal products within the central government-related to excise tariffs imports according to WTO standards and rigid subsidised pricing below import prices. BULOG must regulate the trade system with digital public service innovations based on the E-Agriculture Government. In addition, the government needs to partner with the private sector to increase domestic production, provide social health insurance protection and crop insurance to soybean farmers and assist with implementing smart farming agriculture.
{"title":"Study of Policy Innovation Strategy to Accelerate Achievement of Indonesian Soybean Self-sufficiency in 2035","authors":"Artinus Hulu, Amy Yayuk Sri Rahayu","doi":"10.59888/ajosh.v2i6.275","DOIUrl":"https://doi.org/10.59888/ajosh.v2i6.275","url":null,"abstract":"The high consumption and demand for soybeans without an increase in production has forced the Indonesian government always to import soybeans. Import policy must be given special attention to suppress price increases and make the rate of MSMEs continue to grow well. It's important to formulate policy designs to accelerate the fulfilment of domestic soybean supply in Indonesia. Method research uses a qualitative method with a literature review from many literature and data sources, which is then used to make a policy-making model based on incremental theory. The results indicate that self-sufficiency in soybeans may be realized if long-term arrangements are made for several things, namely expanding the area, subsidising soybean prices, import regulations and setting fair soybean import tariffs, developing the soybean jabalsim subsystem with innovation, controlling the rate of population, and the improvisation with technology innovation. Steps to recommend policies by setting import tariffs using an open and closed system following domestic production conditions, forming small analysis teams that observe, assist and work directly on the sub-section of the soybean issue, synergy and harmony of legal products within the central government-related to excise tariffs imports according to WTO standards and rigid subsidised pricing below import prices. BULOG must regulate the trade system with digital public service innovations based on the E-Agriculture Government. In addition, the government needs to partner with the private sector to increase domestic production, provide social health insurance protection and crop insurance to soybean farmers and assist with implementing smart farming agriculture.","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140218021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nazario Gomes, S. Sutarto, Joko Soesilo, Heru Sigit Purwanto, James Christophe
The geological structural patterns and hydrothermal alteration zones of Atauro Island, Timor-Leste, which are influenced by the collision mechanism between the Banda Arc and the Australian Continent, are the subject of this study. The study identifies fault types and alteration zones through stereographic analysis. It indicates the possibility of mineralization in the area. Four alteration zones were identified in this study: argillic, Propylitic, calcosite, and geotite. The analysis results show that left-striking and normal faulting were essential in forming these zones. The mineralization zones, mainly chalcopyrite and chalcocite, are related to the north-northeast trending left horizontal Fault. In addition, this study suggests additional research that includes mineralogy, geochemical, and geophysical analyses to understand more about the characteristics of hydrothermal alteration zones and possible mineralization on Atauro Island. The results of this study are expected to improve our understanding of mineral resources in the region, and it is suggested that this information be considered by authorities responsible for the management of potential natural resources on Atauro Island, Timor.
{"title":"Stereographic for Development of Stricture Pattern of Geological Alteration Zone in Atauro Island, Timor-Leste","authors":"Nazario Gomes, S. Sutarto, Joko Soesilo, Heru Sigit Purwanto, James Christophe","doi":"10.59888/ajosh.v2i6.274","DOIUrl":"https://doi.org/10.59888/ajosh.v2i6.274","url":null,"abstract":"The geological structural patterns and hydrothermal alteration zones of Atauro Island, Timor-Leste, which are influenced by the collision mechanism between the Banda Arc and the Australian Continent, are the subject of this study. The study identifies fault types and alteration zones through stereographic analysis. It indicates the possibility of mineralization in the area. Four alteration zones were identified in this study: argillic, Propylitic, calcosite, and geotite. The analysis results show that left-striking and normal faulting were essential in forming these zones. The mineralization zones, mainly chalcopyrite and chalcocite, are related to the north-northeast trending left horizontal Fault. In addition, this study suggests additional research that includes mineralogy, geochemical, and geophysical analyses to understand more about the characteristics of hydrothermal alteration zones and possible mineralization on Atauro Island. The results of this study are expected to improve our understanding of mineral resources in the region, and it is suggested that this information be considered by authorities responsible for the management of potential natural resources on Atauro Island, Timor.","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140216717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main problem raised in this study is the ineffectiveness of policies and programs in Bekasi City based on Family Cards and Identity Numbers. Qualitative research strategies combined with descriptive analysis are research methods used by researchers. The expectation that original data could be collected and research subjects could be thoroughly studied to provide the desired findings led to the selection of this methodology and approach. As a result of various factors, including standard factors, policy size and objectives, resources, implementing organization characteristics, implementing attitudes, communication between related organizations and implementation activities, as well as the social, economic, and political environment, the findings of this study can be used to explain why the Bekasi City Health Insurance policy has not been implemented effectively. However, these variables, the characteristic factors of implementing agents and policy resource factors, have not been implemented properly in their implementation, so there are still obstacles in the implementation of the Regional Health Insurance policy. Of course, this is not the best approach to providing quality public services, especially in terms of the Regional Health Insurance Program for People Based on Family Cards and Identity Numbers.
{"title":"Implementation of Bekasi City Regional Health Insurance Program Implementation Policy","authors":"Athiyyah Yuan Sabina","doi":"10.59888/ajosh.v2i6.270","DOIUrl":"https://doi.org/10.59888/ajosh.v2i6.270","url":null,"abstract":"The main problem raised in this study is the ineffectiveness of policies and programs in Bekasi City based on Family Cards and Identity Numbers. Qualitative research strategies combined with descriptive analysis are research methods used by researchers. The expectation that original data could be collected and research subjects could be thoroughly studied to provide the desired findings led to the selection of this methodology and approach. As a result of various factors, including standard factors, policy size and objectives, resources, implementing organization characteristics, implementing attitudes, communication between related organizations and implementation activities, as well as the social, economic, and political environment, the findings of this study can be used to explain why the Bekasi City Health Insurance policy has not been implemented effectively. However, these variables, the characteristic factors of implementing agents and policy resource factors, have not been implemented properly in their implementation, so there are still obstacles in the implementation of the Regional Health Insurance policy. Of course, this is not the best approach to providing quality public services, especially in terms of the Regional Health Insurance Program for People Based on Family Cards and Identity Numbers. ","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140222038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
BPNT/Sembako is a social assistance program provided by the government to improve the welfare of people experiencing poverty by providing food with balanced nutrition and providing choice and control over food. BPNT/Sembako uses e-wrong as the only distribution. Households must come to e-wrong with a KKS. Because e-wrong is the only place for distribution, e-wrong is very important, including the distance of the e-wrong from the location of the beneficiary. However, e-wrong still has a limited distribution. The purpose of this study is to generally investigate the effectiveness of the e-wrong program and specifically investigate the effect of e-wrong accessibility on household consumption, especially rice consumption, taking into account aspects of price and quality of rice, characteristics of other consumer goods, household characteristics, residential area characteristics, local government assistance, and consumption motivation. This study uses 4-month panel data (November 2019-February 2020) of BPNT/Sembako recipients in the March 2020 Susenas and the random effects (RE) approach. The results of the study show that the accessibility of e-warong has a significant effect on household consumption (rice consumption). The farther the e-warong is, the higher the consumption of rice.
{"title":"The Effect of E-Warong Accessibility on Household Consumption","authors":"Sari Oktavia, Sartika Djamaluddin","doi":"10.59888/ajosh.v2i6.267","DOIUrl":"https://doi.org/10.59888/ajosh.v2i6.267","url":null,"abstract":"BPNT/Sembako is a social assistance program provided by the government to improve the welfare of people experiencing poverty by providing food with balanced nutrition and providing choice and control over food. BPNT/Sembako uses e-wrong as the only distribution. Households must come to e-wrong with a KKS. Because e-wrong is the only place for distribution, e-wrong is very important, including the distance of the e-wrong from the location of the beneficiary. However, e-wrong still has a limited distribution. The purpose of this study is to generally investigate the effectiveness of the e-wrong program and specifically investigate the effect of e-wrong accessibility on household consumption, especially rice consumption, taking into account aspects of price and quality of rice, characteristics of other consumer goods, household characteristics, residential area characteristics, local government assistance, and consumption motivation. This study uses 4-month panel data (November 2019-February 2020) of BPNT/Sembako recipients in the March 2020 Susenas and the random effects (RE) approach. The results of the study show that the accessibility of e-warong has a significant effect on household consumption (rice consumption). The farther the e-warong is, the higher the consumption of rice. \u0000 ","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140222256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study, "An Analysis of Code Switching on Cinta Laura Kiehl in Iwil Network YouTube Channel Video," focused on two main issues: types and reasons for code switching. Utilizing Poplack's (1980) and Grosjean's (1981) theories, it employed a qualitative approach. Data collection involved downloading the video, watching the podcast, reading the script, and identifying instances of code switching. A total of 144 instances were found, categorized into 21 Tag Switching, 91 Inter-Sentential, and 32 Intra-Sentential occurrences. Reasons for code switching included Fill a Linguistics Need for Lexical Item, Set Phrase, Discourse Maker, or Sentence Filler (72 instances), Continued The Last Language Used (52 instances), and others such as Quoting Someone (1 instance), Specify Address (3 instances), and Conveying Confidentiality, Anger, and Annoyance (4 instances). These findings contribute to understanding the intricacies of code switching in the context of Cinta Laura Kiehl's videos on the Iwil Network YouTube channel.
{"title":"Analysis of Code Switching on Cinta Laura Kiehl in Iwil Network Youtube Channel Video","authors":"Fernanda Patricia Lestuny, Gede Irwandika","doi":"10.59888/ajosh.v2i6.254","DOIUrl":"https://doi.org/10.59888/ajosh.v2i6.254","url":null,"abstract":"The study, \"An Analysis of Code Switching on Cinta Laura Kiehl in Iwil Network YouTube Channel Video,\" focused on two main issues: types and reasons for code switching. Utilizing Poplack's (1980) and Grosjean's (1981) theories, it employed a qualitative approach. Data collection involved downloading the video, watching the podcast, reading the script, and identifying instances of code switching. A total of 144 instances were found, categorized into 21 Tag Switching, 91 Inter-Sentential, and 32 Intra-Sentential occurrences. Reasons for code switching included Fill a Linguistics Need for Lexical Item, Set Phrase, Discourse Maker, or Sentence Filler (72 instances), Continued The Last Language Used (52 instances), and others such as Quoting Someone (1 instance), Specify Address (3 instances), and Conveying Confidentiality, Anger, and Annoyance (4 instances). These findings contribute to understanding the intricacies of code switching in the context of Cinta Laura Kiehl's videos on the Iwil Network YouTube channel.","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140222924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to analyze the implementation of business ethics and strategic management in companies in Indonesia. The method used in this study is a descriptive method with a qualitative approach. Data collection techniques use documentation techniques. Data analysis is inductive / qualitative and the results of qualitative research emphasize meaning rather than generalization, namely triangulation (combined) techniques. The results of the study found that the analysis of the implementation of business ethics and strategic management in companies in Indonesia confirms that business ethics is a very important aspect for the survival of the company. Companies that apply business ethics well can build trust from colleagues, the community, and customers, which is an important capital to maintain business continuity. Therefore, companies have a responsibility to maintain and improve standards of business ethics to achieve sustainable growth. On the strategic management side, its role is also very important in achieving the company's long-term goals, adapting to changes in the business environment, and directing human resources. By implementing good business ethics and effective strategic management, companies in Indonesia can better face business challenges and contribute to sustainable economic growth.
{"title":"Analysis of the implementation of business ethics and strategic management in companies in Indonesia","authors":"Vika Fransisca, S. Kholipah","doi":"10.59888/ajosh.v2i6.269","DOIUrl":"https://doi.org/10.59888/ajosh.v2i6.269","url":null,"abstract":"The purpose of this study is to analyze the implementation of business ethics and strategic management in companies in Indonesia. The method used in this study is a descriptive method with a qualitative approach. Data collection techniques use documentation techniques. Data analysis is inductive / qualitative and the results of qualitative research emphasize meaning rather than generalization, namely triangulation (combined) techniques. The results of the study found that the analysis of the implementation of business ethics and strategic management in companies in Indonesia confirms that business ethics is a very important aspect for the survival of the company. Companies that apply business ethics well can build trust from colleagues, the community, and customers, which is an important capital to maintain business continuity. Therefore, companies have a responsibility to maintain and improve standards of business ethics to achieve sustainable growth. On the strategic management side, its role is also very important in achieving the company's long-term goals, adapting to changes in the business environment, and directing human resources. By implementing good business ethics and effective strategic management, companies in Indonesia can better face business challenges and contribute to sustainable economic growth.","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140224573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rio Fernando Alexander, Twee Leony Bintang Yuristine
The agricultural sector in Indonesia holds significant importance in the nation's economy, contributing substantially to the Gross Domestic Product (GDP) while facing challenges in tax revenue collection due to the predominance of micro and small-scale players. This paper examines the unique tax approaches in the agricultural sector, considering the complexities of taxation in developing countries. Through a comprehensive literature review, the study explores four key factors influencing tax compliance: economic factors, non-economic factors, tax administration, and perceptions of tax complexity. The research framework incorporates insights from various scholarly sources, including Scopus and Google Scholar, to provide a holistic understanding of agricultural taxation dynamics. The review reveals a nuanced landscape where taxation policies impact market dynamics, welfare outcomes, and historical trends in the agricultural sector. The synthesis highlights the importance of balancing efficiency and equity in tax systems, considering the specific needs of agricultural producers. Furthermore, the study underscores the significance of tax knowledge, effective tax administration, and clear communication in fostering voluntary compliance among farmers. Moreover, the analysis delves into the complexity of tax design, emphasizing the interplay between tax rates, emissions, investment, and perceptions of fairness. The paper identifies opportunities for future research, including exploring regional variations in tax knowledge impact, assessing the effectiveness of tax audit approaches, and examining innovative tax management tools for agricultural enterprises. Overall, the study contributes to understanding agricultural taxation dynamics and provides insights for policymakers seeking to optimize tax policies in developing countries.
{"title":"The Complex Dynamics of Agricultural Taxation in Developing Countries - Insights from Indonesia","authors":"Rio Fernando Alexander, Twee Leony Bintang Yuristine","doi":"10.59888/ajosh.v2i6.262","DOIUrl":"https://doi.org/10.59888/ajosh.v2i6.262","url":null,"abstract":"The agricultural sector in Indonesia holds significant importance in the nation's economy, contributing substantially to the Gross Domestic Product (GDP) while facing challenges in tax revenue collection due to the predominance of micro and small-scale players. This paper examines the unique tax approaches in the agricultural sector, considering the complexities of taxation in developing countries. Through a comprehensive literature review, the study explores four key factors influencing tax compliance: economic factors, non-economic factors, tax administration, and perceptions of tax complexity. The research framework incorporates insights from various scholarly sources, including Scopus and Google Scholar, to provide a holistic understanding of agricultural taxation dynamics. The review reveals a nuanced landscape where taxation policies impact market dynamics, welfare outcomes, and historical trends in the agricultural sector. The synthesis highlights the importance of balancing efficiency and equity in tax systems, considering the specific needs of agricultural producers. Furthermore, the study underscores the significance of tax knowledge, effective tax administration, and clear communication in fostering voluntary compliance among farmers. Moreover, the analysis delves into the complexity of tax design, emphasizing the interplay between tax rates, emissions, investment, and perceptions of fairness. The paper identifies opportunities for future research, including exploring regional variations in tax knowledge impact, assessing the effectiveness of tax audit approaches, and examining innovative tax management tools for agricultural enterprises. Overall, the study contributes to understanding agricultural taxation dynamics and provides insights for policymakers seeking to optimize tax policies in developing countries.","PeriodicalId":513076,"journal":{"name":"Asian Journal of Social and Humanities","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140224057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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