Required Practices for Successful Tax Amnesty

Enis Abdurrahmani, Zeki Doğan — Fri, 19 Jul 2019 00:00:00 +0800

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.

Empowerment Management Model of Batik Craftsman Entrepreneurship Development

Adhi Iman Sulaiman, Fatmah Siti Djawahir, Toto Sugito, Sri Weningsih — Tue, 01 Oct 2019 00:00:00 +0800

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.

Journal of Economics and Management Sciences

Required Practices for Successful Tax Amnesty

Empowerment Management Model of Batik Craftsman Entrepreneurship Development