https://j.ideasspread.org/index.php/jems/issue/feed 2019-12-11T14:09:01+08:00 Jamie Brown jems@ideasspread.org Open Journal Systems <p>Journal of Economics and Management Sciences (JEMS) is an international, double-blind peer-reviewed, open-access journal published by IDEAS SPREAD INC. The journal is published in both print and online versions. The online version is free access and download.<br>The journal focuses on the following topics: Corporate Ggovernance, Human Resource Management, Strategic Management, Entrepreneurship, Marketing, E-business, Services, Information Technology Management, Production &amp; Operations Management, Financial Management, Decision Analysis, Management Research Methods and Managerial Economics, etc.</p> https://j.ideasspread.org/index.php/jems/article/view/308 2019-12-11T14:09:01+08:00 Enis Abdurrahmani enis.abdurrahmani@hotmail.com Zeki Doğan zekidogan7@hotmail.com

<p>The tax amnesties have been used as economic performance tool to promote economic development, collection of public revenues in the short run and improvement of tax compliance in the country. The Republic of Kosovo has practiced their application twice during the past 10 years. The main purpose of this study is to provide practical guidance on the required actions for a successful tax amnesty. The survey method is used for data collection. Data processing is done through SPSS and statistical techniques. The major findings revealed key practices for a successful tax amnesty. Evidence has shown that most businesses which had previously evaded taxes are now regular taxpayers after the tax amnesty. Therefore, according to the results it is concluded that the success of tax amnesty depends on the fulfillment of certain conditions such as; the confidentiality of the tax amnesty beneficiaries, the time to take advantage from tax amnesty should be sufficient, facilitating tax amnesty procedures should encourage participation in the amnesty, it should be clear that no other tax amnesties will be repeated in the future, tax offices must be equipped with advanced technology and serious and strict sanctions must be applied after the tax amnesty.</p>

2019-07-19T00:00:00+08:00 ##submission.copyrightStatement## https://j.ideasspread.org/index.php/jems/article/view/345 2019-12-11T14:09:01+08:00 Adhi Iman Sulaiman adhi.2005unsoed@gmail.com Fatmah Siti Djawahir riset.88pemberdayaan@gmail.com Toto Sugito riset.pemberdayaan@yahoo.co.id Sri Weningsih wening@ecampus.ut.ac.id

<p>The Batik is a craft community that has been the identity, uniqueness, and culture riches that needs to be preserved. The study aims to create empowerment management model of batik craftsmen entrepreneurship development. The study and analysis used Research and Development methods. Data is collected through observation, deep interview, and documentation. The informant has been decided by purposive sampling, namely batik craftsmen, high school student as a generation of batik and batik observers. The research location in Susukan, Banjarneara district of Central Java Province at Indonesia. The results showed that (1) The lack of young generation of batik craftsmen, thus it requires development management through community empowerment of younger generation to preserve local cultural riches. (3) The empowerment management could be designed comprehensively and continuously by involving all parties namely the community, government, universities and private parties.</p>

2019-10-01T00:00:00+08:00 ##submission.copyrightStatement##