An institutional theory of informal entrepreneurship: some lessons from FYR Macedonia

In recent years, a new institutionalist theory has emerged to explain the prevalence of informal sector entrepreneurship. This argues that formal institutional failures lead to the emergence of an asymmetry between the formal rules (laws and regulations) and the norms, values and beliefs of entrepreneurs regarding the acceptability of participating in the informal sector, which in turn leads to the prevalence of informal entrepreneurship. The aim of this paper is to evaluate this social actor approach by reporting evidence from 453 face-to-face interviews with a nationally representative sample of entrepreneurs in FYR Macedonia. This reveals not only a significant association between participation in the informal economy and the non-alignment of entrepreneurs' views with the formal rules, but specific formal institutional failings that are significantly associated with the acceptability of informal entrepreneurship, namely poor quality public services, a lack of tax fairness, corruption and instability in the formal institutions. The theoretical and policy implications are then discussed

Implementasi Angsuran PPH Pasal 25 CV RM sebagai Wajib Pajak Terdampak Pandemi Corona Virus Disease 19

Penelitian ini bertujuan untuk mengetahui apakah CV RM termasuk kedalam Klasifikasi Lapangan Usaha yang diberikan insentif oleh pemerintah serta bagaimana penghitungan angsuran pajak PPH pasal 25 selama masa pandemic. Metode yang digunakan adalah metode deskriptif analitis dengan pendekatan kasus. Data yang sudah diperoleh akan diolah, dianalisis kemudian diproses berdasarkan pada teori yang dipelajari untuk menghasilkan kesimpulan. Dari hasil penelitian dapat disimpulkan bahwa CV RM adalah salah satu Perusahaan yang masuk kedalam Klasifikasi Lapangan Usaha yang berhak mendapatkan insentif pajak angsuran PPH pasal 25 tersebut, selain itu dapat disimpulkan pula bahwa Perusahaan telah melakukan penghitungan besaran angsuran pajak PPH pasal 25 selama masa pandemic COVID-19 sesuai dengan Peraturan Menteri Keuangan Nomor 44 tahun 2020