scholarly journals Society and Taxes: An Exploratory Study of Fiscal Psychology

2020 ◽  
Vol 5 ◽  
pp. 00004
Author(s):  
Ika Rahma Susilawati ◽  
Rahmat Hidayat
Keyword(s):  
Rural Areas ◽  
Digital Literacy ◽  
Urban Areas ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Literacy Skills ◽  
Social Representation ◽  
Extensive Discussion ◽  
The Social ◽  
The Government

This study aims to obtain the social representation of Indonesian society about taxes, especially those originating from the suburban and rural areas. Our previous study reported results that more people are representing those who live in urban areas and have higher digital literacy skills. Therefore, this study was conducted to broaden society's representative. Data was retrieved by direct social interaction to the people who are in public areas like traditional markets, rural areas, terminals, train stations, and small and medium enterprises around the campus area. A total of 121 respondents participated in this study. The analysis reveals the finding of 27 categories in terms of the social representation of tax. Among these categories, the highest frequency of occurrence is in the obligation categorization. Later, followed by categories of public interest, burdens, necessary, and corruption. In general, most respondents associate taxes with obligations. They acknowledge the importance of tax in an ideal, normative, and constitutional way. Under those circumstances, it heads them to comply with the tax rules. This reinforces the reasons why they tend to be more tax- compliant. However, tax is also associated with financial and non-financial burdens. The widespread practice of corruption or misuse of tax money further diminishes people's trust towards the government. This becomes a potential factor in progressively reducing individual tax compliance. A more extensive discussion is presented in the discussion.

scholarly journals CORRELATION OF SOCIAL CAPITAL AND POVERTY FARMERS IN ACEH

2020 ◽  
Vol 8 (1) ◽  
pp. 20-26 ◽  
Author(s):  
Saifuddin Yunus ◽  
Suadi Zainal ◽  
Fadli Jalil ◽  
Cut Maya Aprita Sari
Keyword(s):  
Social Sciences ◽  
Social Capital ◽  
Rural Areas ◽  
Urban Areas ◽  
Agricultural Development ◽  
Poverty Rate ◽  
Poverty Level ◽  
The Social ◽  
The Government ◽  
The Relationship

Purpose of the study: This study tried to examine the correlation between social capital and the poverty level of farmers in Aceh. It was linked to the uneven agricultural development of some rural areas in Aceh had caused the poverty rates in villages are higher than in the urban areas. Hence the social capital is important as other capitals in development and become the energies for the development and decreases the rate of poverty. Methodology: This research used a quantitative method by distributing the questionnaire to 300 respondents in Aceh Tamiang, Pidie Jaya and Aceh Tengah, Indonesia. The data analyzed by using the Spearman correlation with the assistance of the Statistical Package for Social Sciences to determining the relationship between two variables; social capital and poverty in farmers. Main Findings: This study found that there is a positive and significant correlation between social capital and the level of poverty. Famers who have a higher stock of social capital are found to be lower in the poverty rate. Applications of this study: The finding of this study is useful for the government of the Aceh government to explore and strengthen farmers' social capital to empowering their economies. It would be relevant to decreasing the poverty rate according to farmers in Aceh. Novelty/Originality of this study: The case of poverty in Aceh was widely explained by the numbers of the researcher. But there is no recent publication that has explained the relationship between poverty and social capital in Aceh. Therefore a strong level of social capital will be able to significantly reduce poverty in Aceh.

scholarly journals The Social Structure of District School Students in the Kazan Governorate during the First Half of the 19th Century

2021 ◽  
Vol 163 (3) ◽  
pp. 189-198
Author(s):  
G.V. Ibneyeva ◽  
◽  
A.I. Shakirova ◽  
Keyword(s):  
Social Structure ◽  
19Th Century ◽  
Rural Areas ◽  
Social Representation ◽  
Social Classes ◽  
Mathematical Methods ◽  
School Students ◽  
The Social ◽  
The Government ◽  
The 19Th Century

In this paper, changes that took place in the social structure of district school students in the Kazan governorate during the first half of the 19th century were analyzed. It was shown that the social representation of district school students in the region under consideration changed under the influence of the government policy on education. With the help of numerous archival clerical documents, a complex study was performed to reconstruct the social image of a typical student attending any of the district schools in the Kazan governorate of that time. Based on the results of the comparative analysis of the available archival sources, a percentage ratio of students from different social classes was determined. Changes in the size of each social class were determined using mathematical methods. It was concluded that district schools of the Kazan governorate during the first half of the 19th century saw a gradual increase in the number of students representing various social classes (lower middle class, merchants, and peasants) from both urban and rural areas. At the same time, a rise in the number of students coming from the privileged social classes was also detected.

scholarly journals UPAYA PENANGGULANGAN GELANDANGAN DAN PENGEMIS (GEPENG) SEBAGAI PENYANDANG MASALAH KESEJAHTERAAN SOSIAL (PMKS) DI YOGYAKARTA

KOMUNITAS ◽  
2019 ◽  
Vol 10 (1) ◽  
pp. 1-19
Author(s):  
Zainal Fadri
Keyword(s):  
Rural Areas ◽  
Urban Areas ◽  
Positive Impact ◽  
The Road ◽  
The Social ◽  
Qualitative Descriptive ◽  
The Common ◽  
The Government ◽  
On The Road ◽  
Different Characteristics

Vagrant and beggar are one of the social welfare problems currently spreading in urban areas and also began to spread in rural areas. Vagrant and beggar or commonly known as gepeng get daily-life needs by living and earning on the road, even spending a lot of time on the streets. Gepeng is often found in people's lives as beggars and often rises a troublesome because of their actions taken such as picking, grabbing, and robbing, so that proper handling must be carried out immediately. Preventions are carried out in order to create the security and convenience which is a way to provide livelihoods more feasible for them, especially in Yogyakarta. The method used in this paper is qualitative descriptive. Data is taken from using references and previous studies by conducting informal interviews as a approach form gepeng on their activities. The result of this research shows that gepeng has different characteristics from the common street cases, then the handling of gepeng should be taking a different approach. Handling gepeng  by the government, the private sector and the community in an integration will certainly have a positive impact on gepeng mitigation, and it has been carried out in Yogyakarta even though it has not overcome the problem completely.

Impact of Elected Women Representatives of Panchayati Raj in Physical and Financial and Business Assets Development of Rural Women: A Study among the Rural Women’s of Tiruvannamalai District, Tamil Nadu[1]

2017 ◽  
Vol 4 (24) ◽  
Author(s):  
Kalaichelvi Sivaraman ◽  
Rengasamy Stalin
Keyword(s):  
Rural Women ◽  
Rural Areas ◽  
Urban Areas ◽  
Direct Democracy ◽  
Tamil Nadu ◽  
Local Level ◽  
Rural And Urban Areas ◽  
The Government ◽  
The Impact ◽  
Panchayati Raj

This research paper is the part of Research Project entitled “Impact of Elected Women Representatives in the Life and Livelihood of the Women in Rural Areas: With Special Reference to Tiruvannamalai District, Tamil Nadu” funded by University of Madras under UGC-UPE Scheme.The 73rd and 74th amendments of the Constitution of India were made by the government to strengthen the position of women and to create a local-level legal foundation for direct democracy for women in both rural and urban areas. The representation for women in local bodies through reservation policies amendment in Constitution of India has stimulated the political participation of women in rural areas. However, when it’s comes to the argument of whether the women reservation in Panchayati Raj helps or benefits to the life and livelihood development of women as a group? The answer is hypothetical because the studies related to the impact of women representatives of Panchayati Raj in the life and livelihood development of women was very less. Therefore, to fill the gap in existing literature, the present study was conducted among the rural women of Tiruvannamalai district to assess the impact of elected women representatives in the physical and financial and business development of the women in rural areas. The findings revealed that during the last five years because of the women representation in their village Panjayati Raj, the Physical Asset of the rural women were increased or developed moderately (55.8%) and Highly (23.4%) and the Financial and Business Asset of the rural women were increased or developed moderately (60.4%) and Highly (18.7%).

Civic Participation and Social Embeddedness: Differences Between Urban and Rural Communities

2021 ◽  
Vol 3 (1) ◽  
pp. 45-67
Author(s):  
Tuuli-Marja Kleiner
Keyword(s):  
Social Network ◽  
Rural Communities ◽  
Survey Data ◽  
Rural Areas ◽  
Urban Areas ◽  
Civic Participation ◽  
Regional Level ◽  
Social Embeddedness ◽  
The Social ◽  
Multi Level

Does civic participation lead to a large social network? This study claims that high levels of civic participation may obstruct individual social embeddedness. Using survey data from the German Survey on Volunteering (Deutscher Freiwilligensurvey; 1999–2009), this study conducts macro- as well as multi-level regressions to examine the link between civic participation and social embeddedness. Findings reveal that civic participation on the sub-national regional level is not generally associated with social embeddedness, but it affects the participants’ and non-participants’ possibilities for friendships differently. This holds especially true in urban areas, but the effect cannot be found in rural areas. The analysis has implications for further research to enhance the social embeddedness of the excluded.

“Thinking the Unthinkable”: The Prospect of Compulsory Sterilization in India

1977 ◽  
Vol 7 (2) ◽  
pp. 237-248 ◽  
Author(s):  
Meredith Minkler
Keyword(s):  
Rural Areas ◽  
Birth Rate ◽  
Population Policy ◽  
Policy Statement ◽  
Ethical Implications ◽  
The Social ◽  
Compulsory Sterilization ◽  
The Government ◽  
Demographic Impact ◽  
Medical Infrastructure

The National Population Policy Statement adopted by the Government of India in April 1976 gave states the mandate to adopt coercive and compulsory sterilization measures toward the end of bringing under control the nation's massive population growth. Many states have since adopted stringent measures which penalize couples having three or more children, and four states additionally have proposed legislation for compulsory sterilization. While the demographic impact of compulsory sterilization after the third child is undisputed, the administrative feasibility of such an undertaking has been widely questioned, particularly in light of the inadequacy of India's medical infrastructure in the rural areas. Critics further have raised questions concerning the social and ethical implications of compulsory sterilization and of measures which penalize the poor through means which may have adverse effects on their health and welfare. Finally, opponents of the new sterilization measures have suggested that they divert attention from the need for more basic changes in the nation's economic and social structure. While the need for bringing down India's continued high birth rate is widely recognized, alternative population measures—e.g. increased abortion facilities and an enforcement of the raised age at marriage-have been advocated in lieu of the compulsory sterilization measures currently being proposed.

scholarly journals Rural–Urban Disparities in Access to Improved Sanitation in Indonesia: A Decomposition Approach

SAGE Open ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 215824402110299
Author(s):  
Sri Irianti ◽  
Puguh Prasetyoputra
Keyword(s):  
Rural Areas ◽  
Urban Areas ◽  
Universal Access ◽  
Decomposition Analysis ◽  
Multivariate Regression Analysis ◽  
Probit Regression ◽  
Decomposition Approach ◽  
Explanatory Variables ◽  
Improved Sanitation ◽  
The Government

One of the targets in the Sustainable Development Goals (SDGs), which is Target 6.2, aims to achieve access to adequate and equitable sanitation. The Government of Indonesia targets universal access to improved sanitation in 2019. However, almost two out of five households in Indonesia are without access to improved sanitation. Moreover, access to improved sanitation is lower in rural areas than that in urban areas. Studies examining the drivers of the disparity in Indonesia are also limited. Therefore, this study was aimed at assessing the characteristics associated with the rural–urban disparity in access to improved sanitation facilities among households in Indonesia. We employed data from the 2016 Indonesian National Socio-Economic Survey (SUSENAS) comprising 290,848 households. The analysis was twofold. First, we fitted multivariate probit regression models using average marginal effects as the measure of association. We then conducted a detailed non-linear decomposition of the rural–urban disparity attributable to all the explanatory variables. The multivariate regression analysis suggested that households living in rural areas were 11.35% (95% confidence interval = [10.97, 11.72]) less likely to have access to improved sanitation facilities than those residing in urban areas. The decomposition analysis suggested that 48.78% are attributable to spatial, demographic, housing, and socio-economic factors, which meant that almost half of the inequalities could be reduced by equalizing these factors. The results provide a decomposition of factors amenable to curtail urban–rural inequalities. Hence, equity-oriented approaches to increasing access to improved sanitation should be prioritized to achieve universal access in 2030 in line with SDG Target 6.2.

scholarly journals Growth and Productivity Analysis of Micro Finance Sector: A Case Study of Pakistan

2019 ◽  
Vol IV (III) ◽  
pp. 71-79
Author(s):  
Adnan Ahmad ◽  
Muhammad Ilyas ◽  
Muhammad Nisar Khan
Keyword(s):  
Rural Areas ◽  
Urban Areas ◽  
Growth Strategy ◽  
Productivity Analysis ◽  
Growth Strategies ◽  
Physical Infrastructure ◽  
Different Types ◽  
The Government ◽  
Efficiency And Productivity

This study reviews the growth strategies and their effect on the efficiency and productivity of the microfinance sector of Pakistan. The sector needs to have adopted intensive growth strategy instead of extensive strategies of wide expansion in term of physical infrastructure and human resources, which had increased the financial sustainability risks for the credit constrain institutions. The sixdimension model of outreach used in this study also shows that the sector does not achieve the targets set forth for these micro finance institutes with respect to its active borrowers’ outreach. The sector has mainly focused the big cities and urban areas whereas the poverty levels are higher in rural areas. The government has also shown its interest by launching two different types of loan schemes. Among the three different types of institution, the microfinance banks dominate the sector.

scholarly journals A Study of the Understated Violence Within Social Contexts Against Adolescent Girls

2017 ◽  
Vol 8 (2) ◽  
pp. 29-41
Author(s):  
Shivangi Nigam ◽  
Niranjana Soperna
Keyword(s):  
Adolescent Girls ◽  
Rural Areas ◽  
Urban Areas ◽  
Social Issues ◽  
Well Being ◽  
Structured Interview ◽  
Social Contexts ◽  
The Social ◽  
The Difference ◽  
The Individual

Violence against women is linked to their disadvantaged position in the society. It is rooted in unequal power relationships between men and women in society and is a global problem which is not limited to a specific group of women in society. An adolescent girl’s life is often accustomed to the likelihood of violence, and acts of violence exert additional power over girls because the stigma of violence often attaches more to a girl than to the  perpetrator. The experience of violence is distressing at the individual emotional and physical level. The field of research and programmes for adolescent girls has traditionally focused on sexuality, reproductive health, and behaviour, neglecting the broader social issues that underpin adolescent girls’ human rights, overall development, health, and well-being. This paper is an endeavour to address the understated or disguised form of violence which the adolescent girls experience within the social contexts. The parameters exposed under this research had been ignored to a large extent when it comes to studying the dimension of violence under the social domain. Hence, the researchers attempted to explore this camouflaged form of violence and discovered some specific parameters such as: Diminished Self Worth and Esteem, Verbal Abuse, Menstruation Taboo and Social Rigidity, Negligence of Medical and Health Facilities and Complexion- A Prime Parameter for Judging Beauty. The study was conducted in the districts of Haryana (India) where personal interviews were taken from both urban and rural adolescent girls (aged 13 to 19 years) based on  a structured interview schedule. The results revealed that the adolescent girls, both in urban as well as rural areas were quite affected with the above mentioned issues. In urban areas, however, due to the higher literacy rate, which resulted in more rational thinking, the magnitude was comparatively smaller, but the difference was still negligible.  

scholarly journals Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Legal Compliance ◽  
The Government ◽  
Medium Enterprises ◽  
Compliance Constraints

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

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