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- 저자 : Novita Ikasari (검색결과 2 건)
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Evaluation of the Tax Allowance Facility in the Indonesian Fish Processing Industry
Fildzah Maulidya,Novita Ikasari 서울대학교 사회발전연구소 2017 Journal of Asian Sociology Vol.46 No.3
This study aims to analyze the achievement of policy objectives in terms of effectiveness, similarity and accuracy of income tax incentives in the form of tax allowances for the Indonesian fish processing industry. This research was conducted with a qualitative approach and qualitative data collection techniques through literature study and field study. The results show that although the tax allowance facility procedure has met the principle of simplicity, the facility has not effectively increased investment because it is still a relatively small industry that uses it. The fiscal cost burden still incurred by the taxpayer that makes this policy inefficient. This facility is also not appropriate for the fish processing industry because the allowance can only be utilized by large-scale industries, while small- and medium- scale fish processing industries cannot utilize the tax allowance facility.
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Deby Rieva Frameswari,Novita Ikasari,Umanto 서울대학교 사회발전연구소 2017 Journal of Asian Sociology Vol.46 No.3
Regional co-operations increase economic dependencies amongst their member countries. The Association of Southeast Asian Nations (ASEAN) entered into a free trade agreement more than two decades ago and recently formed an economic community. It is crucial to understand if the escalated partnership will have an impact on each country’s financial sector. This research is aimed at analyzing dependency amongst the five original ASEAN members and the effect of macroeconomics on financial fragility, which is proxied by their banking and insurance sectors. To analyze the dependence of banking and insurance companies in ASEAN-5 countries, this research used a quantitative approach, a distance-to-default model, and cross-sectional analysis applied to the data while analysis of macroeconomic effects used simple regression. The research findings show that dependency of financial sectors amongst the countries does not exist, with Singapore’s banking and insurance sectors as the most prone to default. In general, the banking sector has a greater tendency toward financial fragility compared to the insurance sector. Macroeconomic variables influencing the financial fragility of the companies are influenced by variables such as GDP, LR, and PER for banks and IP and UE variables for insurance companies. It is necessary to conduct further research on the ASEAN Economy Community to analyze the financial fragility of all ASEAN member countries.
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