Online Businesses Tax Morale in Supply Chain Relationships

The number of e-commerce (online) businesses is increasing in Malaysia, providing opportunities for digital business platforms to generate billions of ringgit in revenue. However, the businesses do not pay tax due to the absence of an efficient tax structure for this kind of supply chain management. The government will be looking at ways to tax individuals engaged in e-commerce (online) businesses to address its lost opportunity for revenue from a fast-growing segment of the economy. In addition, clearer guidelines are needed when there is a mixed supply chain operating within a holding company structure when it involves online business transactions. To combat such tax non-compliance by online businesses, it is essential to understand the levels of tax morale of these online businesses. Therefore, the purpose of this study was to unveil the level of tax morale of online businesses and to generate a tax morale framework for online businesses. Using a qualitative research methodology, the result of this study found four major levels of tax morale that are ‘input’, ‘process’, ‘output’ and ‘outcome’. The ‘input’ level consists of tax knowledge, tax obligations and self-awareness. The ‘process’ level consists of the necessity to follow the business law and tax law, as well as the tax enforcement implemented by the tax authority. The ‘output’ level consists of the online business owners’ trust towards the tax authority and government. Efficient correlation among the ‘input’, ‘process’ and ‘output’ levels of their tax morale will provide an effective ‘outcome’ in terms of voluntary tax payment to the tax authority that will bring benefit to the community in general. Based on the results obtained regarding the levels of tax morale of the online businesses, this research has developed the tax morale framework for online businesses

Kurangkan cukai golongan pertengahan

"KENAPA kena bayar cukai banyak sangat ni?", "Macam mana nak kurangkan cukai?", "Kalau macam ni, tahun depan tentu kena bayar lebih lagi." Itulah antara rungutan yang diluahkan oleh rakan-rakan kepada penulis selepas menyelesaikan tanggungjawab sebagai pembayar cukai yang menerima pendapatan penggajian pada 30 April lalu.Rata-rata apabila kerajaan mengumumkan bajet tahunan, semua pihak tertunggu-tunggu akan goodies dan apa-apa perubahan yang boleh mengurangkan beban cukai masingmasing

Penerapan Pembelajaran Pendidikan Agama Kristen Adaptif dalam Menghadapi Tantangan Teknologi Pendidikan

Educational goals are important things that are pursued through the curriculum and the entire learning process in the classroom. Educators have a responsibility to be able to overcome every problem and challenges faced in the learning process. No exception in learning Christian Religious Education (PAK), educators must be able to develop learning that is relevant in overcoming the challenges. This research is an attempt to apply adaptive PAK learning as a solution to face the challenges of educational technology. Using descriptive qualitative research methods and a literature study approach, this research shows that adaptive PAK learning is implemented by developing alternative learning models, maximizing the functions and roles of KKG and MGMP, and strengthening collaboration between schools, churches, and families in organizing PA

Decision Making of Spare Parts Inventory Based on Risk Quantification

Financial losses due to spare part breakdown in plant operation have created an upsetting situation among stakeholders. The failure increase the cost of repair and production downtime. . Obviously, maintenance planner tends to increase the spare part inventory level in order to meet the operational requirement and this in return has increased the inventory cost. The maintenance and inventory function is important in order to ensure the plant operate accordingly. Moreover, it is necessary for the plant maintenance to balance the issue of shortage and excess of inventory in plant maintenance. In view of this situation, the spare parts become a critical matters and it is good starting point to tackle the issues from looking at the perspective of spare parts inventory risk. This paper explain about the development of risk based technique using the shortage and excess situation of spare parts inventory by using the Breakdown Probability Table to quantify the risk for decision making purpose

PERLINDUNGAN HUKUM BERBASIS SOCIAL-FAMILY TERHADAP HAK ANAK KORBAN KEHILANGAN ORANG TUA PASCA PANDEMI COVID-19

ABSTRAKAnak sebagai salah satu penerus bangsa yang harus di lindungi oleh hukum sekiranya harus dipenuhi hak. Di era pandemic covid-19 banyak anak yang kehilangan orang tua, sehingga pemenuhan hak anak juga terbengkalai. Adapun penelitian ini bertujuan untuk mengetahui bagaimana perlindungan hukum hukum berbasis social family terhadap pemenuhan hak anak korban kehilangan orang tua pasca pandemi covid-19 di Gorontalo serta dampak pemenuhan hak anak korban kehilangan orang tua pasca pandemi covid-19 yang berada dibawah Pengasuhan kerabat/keluarga. Adapun metode penelitian ini menggunakan kualitiatif deskripstif yakni dengan melihat fakta dilapangan dan dianalisis berdasarkan aturan yang ada. Adapun Hasil yang ingin dicapai dalam penelitian ini adalah terpenuhinya perlindungan hukum berbasis social family dan pemenuhan hak anak korban kehilangan orang tua pasca Covid-19 di Gorontalo. ABSTRACTChildren as one of the successors of the nation that must be protected by law if it must be fulfilled rights. In the era of the covid-19 pandemic, many children have lost their parents, so the fulfillment of children's rights is also neglected. The purpose of this study is to determine how the legal protection of social family-based law to fulfill the rights of children victims of parental loss after the covid-19 pandemic in Gorontalo and the impact of fulfilling the rights of children victims of parental loss after the covid-19 Pandemic who are under the care of relatives/family. The research method uses descriptive qualitative that is by looking at the facts in the field and analyzed based on existing rules. The results to be achieved in this study are the fulfillment of social family-based legal protection and the fulfillment of the rights of children victims of parental loss after Covid-19 in Gorontalo

Pemukiman sebagai kesatuan ekosistem daerah istimewa aceh

Buku ini berisi tentang pemukiman sebagai kesatuan ekosistem di daerah istimewa aceh yang meliputi gambaran umum pedesaan dan desa sebagai ekosistem

An investigation of the determinants of tax compliance among Yemeni manufacturing SMEs using the fisher model

Tax compliance contributesto social and economic development by reducing government fiscal deficit, debt and generating finance for infrastructure. However, there are challenges resulting from corruption and low tax compliance behaviours among SMEs which hinders generation of adequate revenues by the government.Currently, the Yemeni tax authority is focused on the increasing tax revenue generation from the large number of SMEs in the country. Therefore, this study contributes towards such effort. The objective of the study is to investigate the effect of tax fairness, peer influence and perception of corruption on tax compliance behaviour among Yemeni manufacturing SMEs. The study utilized the socio-psychological theory,primarilythe Fischer model as the underlying theory. This research employs aquestionnaire survey technique. Survey instruments were circulated among 490 SMEsand the primary respondents were owner-managers of the businesses.Out of the survey questionnaire retrieved, 372werefound eligible for further analysis. The researchhypotheses weresubsequently tested utilizingthe Partial Least Squares (PLS) software and the structural equation model (SEM) technique. Findings from the study showsthat tax fairness and peer influences are positively and significantly related to SMEs tax compliance behaviour. However, perception of corruption has an insignificant impact on tax compliance among Yemeni SMEs. The implication of the study is that the government and tax authority should update and provide new tax laws and policies that can ensure fairness among taxpayers and minimize corruption among government officials.There is need to create more awareness among SMEs on the importance of paying tax to the government. Based on findings from this study, if these measures are implemented, it is hoped that SMEs’ owner-managers would improve their tax compliance

Requirement model of mobile supply chain for petrol transportation in Malaysia

The demand of mobile technology in Malaysia has been more than expected and continues to expand greatly. Mobile supply chain management is one of the systems that provide managing petrol transportation efficiently. The application of mobile technology, allow the information of petrol transportation to retrieve ubiquitously and ordering process can be done immediately. It will help the sales executive from the oil and gas company to closely monitor and ensure good delivery of petrol to customers. Thus, this study aims to design a requirement model for mobile supply chain management system for petrol transportation in one of the oil and gas company in Malaysia.The model will provide a better guideline for the mobile system developer to design and develop the system accordingly.There are three main phases involved in the study which are defining, analyzing, and validating requirements.Nevertheless the study only focused on capturing the functional requirements using Unified Modeling Language (UML) and concluded the constraints arose during the course of producing the model

Risk based prediction technique on critical spare parts requirement for plant producer

The number of major losses and equipment breakdown due to unavailability of spare parts has posed challenges for planning and inventory control. Moreover this issue can lead to unproductive breakdown of the equipment with eventually give impact towards company’s profit.Most of the inventory planner strengthen their inventory policies by maintaining high inventories of spare parts in which resulting irrelevant to the total cost of the asset investment.The inventory planner is considered risk neutral and willing to trade off between the lower profit gain for the protection against possible production losses. Nevertheless, the objectives of maintaining high inventories of spare parts often conflict from meeting the needs of risk averse inventory management. In view of this situation, the management of spare parts become critical issue in the company and it is suggested to quantify the potential impact in order to reduce risks.This paper describes the development of risk quantification technique using Spare Parts Probability Derivation Table for the plant inventory control. The table will provide the probabilities of four critical spare parts that has been identified by the maintenance planner. These probabilities can be used to quantify the risk for the spare part failure and later to produce optimization in terms of risk and finding the minimal inventory cost

Decision making of spare parts inventory based on risk quantification

Financial losses due to spare part breakdown in plant operation have created an upsetting situation among stakeholders.The failure increase the cost of repair and production downtime.. Obviously, maintenance planner tends to increase the spare part inventory level in order to meet the operational requirement and this in return has increased the inventory cost. The maintenance and inventory function is important in order to ensure the plant operate accordingly. Moreover, it is necessary for the plant maintenance to balance the issue of shortage and excess of inventory in plant maintenance.In view of this situation, the spare parts become a critical matters and it is good starting point to tackle the issues from looking at the perspective of spare parts inventory risk. This paper explain about the development of risk based technique using the shortage and excess situation of spare parts inventory by using the Breakdown Probability Table to quantify the risk for decision making purpose