scholarly journals THE EFFECT OF CAPITAL ALLOWANCE INCENTIVE ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2017 ◽  
Vol 2 (5) ◽  
pp. 1
Author(s):  
John Njoroge Kuria ◽  
Dr. Bernard Omboi ◽  
Dr George Achoki
Keyword(s):  
Length Of Stay ◽  
Survey Design ◽  
Economic Value ◽  
Secondary Data ◽  
Tax Incentives ◽  
Primary Data ◽  
Inferential Statistics ◽  
Export Processing Zones ◽  
Significance Level ◽  
Tax Incentive

This study intended to investigate the influence of the effect of capital allowance incentives on the performance of EPZ firms in Kenya. The study adopted a descriptive and explanatory research design. The study used a stratified sampling approach because the number of the EPZ firms in Kenya was categorized into 4 strata. The total numbers of firms used in the study were 86 registered EPZ firms in Kenya according to Export Processing Zones Authority (EPZA). The study adopted a census survey design. Census survey was adopted because the population of interest was small.  A sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs created and the length of stay of the firms. The secondary data was collected from operating EPZ firms in Kenya annual report. The study assessed the performance of EPZ firms against the tax incentives they benefited for the last ten years. The study used both descriptive and inferential statistics to conduct data analysis. Descriptive statistics included frequencies, percentages, mean and standard deviations while inferential statistics were correlations and regression analysis. The study findings revealed that at 5% significance level, capital allowance tax incentive had a positive and significant relationship with performance of EPZ firms measured using ROA, number of jobs created and length of stay. The study concluded that increase in capital allowance tax incentive resulted to increase in both ROA of the firms and  the number of jobs and length of stay. The study recommended that stakeholders in tax policy should reconsider the economic value of capital allowances.

scholarly journals EFFECT OF VAT INCENTIVES ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2018 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Dr. John Kuria
Keyword(s):  
Length Of Stay ◽  
Sample Size ◽  
Research Design ◽  
Significant Relationship ◽  
Secondary Data ◽  
Tax Incentives ◽  
Primary Data ◽  
Inferential Statistics ◽  
Significance Level ◽  
The Government

Purpose: The purpose of this study was to determine the effect of VAT Incentive on the performance of EPZ firms in Kenya.Methodology: This research used correlation research design. Sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis.Results: The results of study revealed that at 5% significance level, VAT incentives had a positive and significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level, VAT incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of total jobs created in Kenya. The results also revealed that at 5% significance level, VAT incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of years in operationUnique contribution to theory, practice and policy Based on the study findings, it was recommended that the government should reconsider its VAT policy by encouraging more VAT rebates to firms in order to boost their productivity and increase the volume of exports. The study also recommends that the government should introduce a strong monitoring unit to oversee the administration of tax incentives. Government should equally pay attention to the issue of security and infrastructure which are basic in order to maximize the benefits of tax incentives.

scholarly journals THE EFFECT OF CORPORATE INCOME TAX INCENTIVE ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2017 ◽  
Vol 2 (5) ◽  
pp. 43
Author(s):  
John Njoroge Kuria ◽  
Dr. Bernard Omboi ◽  
Dr. George Achoki
Keyword(s):  
Length Of Stay ◽  
Research Design ◽  
Income Tax ◽  
Secondary Data ◽  
Tax Incentives ◽  
Corporate Income Tax ◽  
Primary Data ◽  
African Countries ◽  
Significance Level ◽  
Tax Incentive

The contemporary world is characterized with intergovernmental competition for the sole purpose of attracting multinational companies and this has made fiscal incentives to become a global phenomenon. Poor African countries rely on tax holidays and import duty exemptions, while industrial western European countries allow investment allowances or accelerated depreciation. It is for this reason that this study intended to investigate the influence of effect of corporate income tax incentive on the performance of EPZ firms in Kenya. The research design was correlation research design. Correlation research design was best suited since panel data was used.  Census survey was adopted because the population of interest was small.  A sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis. The results of study revealed that at 5% significance level, corporate income tax incentives had a positive and significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level corporate income tax incentives were found to have positive and significant effect on number of jobs by EPZ firms and length of stay. The study concluded that increase in corporate income incentive led to an increase in the ROA, number of jobs and length of stay of the EPZ firms in Kenya. The study recommended that stakeholders in tax policy should reconsider the economic value of corporate tax incentive.

scholarly journals EFFECT OF CUSTOM DUTY INCENTIVES ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

2018 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Dr. John Kuria
Keyword(s):  
Significant Relationship ◽  
Secondary Data ◽  
Tourism Industry ◽  
Primary Data ◽  
Custom Duty ◽  
Significance Level ◽  
Excise Duty ◽  
Tax Incentive ◽  
Vision 2030 ◽  
The Government

Purpose: the purpose of this study was to determine the effect of custom duty Incentive on the performance of EPZ firms in Kenya.Methodology: This research used correlation research design. Sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis.Results: The results of study revealed that at 5% significance level, custom duty incentives had a significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level, custom duty incentives were found to have a significant relationship with performance of EPZ firms measured using the total number of workers in Kenya. The results also revealed that at 5% significance level, custom duty incentives were found to have positive and significant relationship with performance of EPZ firms measured using the number of years in operationUnique contribution to theory, practice and policy: Based on the study findings, the study recommended that the government should offer increased excise duty incentives in order to cut down on imports and in that way promoting the growth of demand for domestic products in the country. The government could pursue this strategy in order to curb smuggling and also to promote the growth of the tourism industry. The study further recommends that policy makers should adopt strategic incentive plans or targeted incentive scheme that targets specific industry or a strategic tax incentive that add value or contribute positively to the economy and are in line with the country’s vision 2030. 

scholarly journals PENDEKATAN BIONOMI PADA PELUANG PENGEMBANGAN PERIKANAN TANGKAP DI KABUPATEN KEPULAUAN TALAUD

2012 ◽  
Vol 1 (2) ◽  
pp. 57
Author(s):  
Jeti Pulu ◽  
Mulyono S. Baskoro ◽  
Daniel R. Monintja ◽  
Budhi H. Iskandar ◽  
Akhmad Fauzi
Keyword(s):  
Open Access ◽  
Economic Value ◽  
Secondary Data ◽  
Primary Data ◽  
Fishing Gear ◽  
Fish Production ◽  
Resource Rent ◽  
Illegal Fishing ◽  
Fishing Gears ◽  
Catch Composition

The research is aimed to reveal opportunity development of the capture fisheries in Talaud Islands Regency by using bionomy approach with Gordon-Schaefer model (Fauzy, 2005) con-cerning the dominant of illegal fishing activities around the area. The research was started by co-llected some secondary data on fish production and number of fishing units. Primary data were collected on catch composition and types of fishing gear. Gordon-Schaefer methods was applied to evaluate the tuna and skipjack resources in the area. The troll and pole and line are indicated as the dominant fishing gears used to catch the skipjack and tuna. In case of open access condition, the production will end up to 25,09 tons, while the resource rent will be end up to zero. For the development, simulations were exercised in 3 scenarios: 1) scenario of enhancing domestic fleet, 2) scenario of illegal fishing, and 3) scenario of net surplus. With those scenarios, if the illegal fishing could be eliminated, the capture fisheries in this regency could render economic value to 10 billion rupiah.

Economic Valuation of “Parak” Traditional Agroforestry West Sumatera (Case Study in Nagari Paninggahan, Solok Regency)

2021 ◽  
Vol 3 (3) ◽  
pp. 34-42
Author(s):  
Helmayuni ◽  
Mardianto
Keyword(s):  
Economic Valuation ◽  
Economic Value ◽  
Soil Layer ◽  
Secondary Data ◽  
Research Area ◽  
Primary Data ◽  
Domestic Water ◽  
Traditional Agroforestry ◽  
Direct Use

This study aims to determine the economic value, which is a direct and indirect benefit (tangible and intangible) of Parak in the research area. This research used a case study method, and the sampling was carried out in a purposive manner consisting of 50 sample farmers. The data used in this study are primary data and secondary data. Preliminary data were obtained by direct interviews with respondents based on the questionnaire provided, while secondary data were taken from agencies related to this research. The processing of data obtained in the field shows that Parak plays an important role in supporting the economy of farmers in Nagari Paninggahan either directly or indirectly. The direct use value obtained from the plant is IDR. 46,753,650 (66,316 per cent), from firewood of IDR. 23,070,000 (32,722 percent) and from livestock IDR. 678,550 (0.963 per cent) so that the total direct use income is IDR. 70,502,200 per year of all commodities cultivated by the sample farmers. Meanwhile, for indirect use, such as household/domestic water use, IDR. 13,312,320/year and agricultural irrigation water IDR. 54,052,111/year. The total indirect usage is IDR. 67,364,431,-. Per year. Agroforestry patterns can cover the soil layer well and have an effective influence on soil erosion control to increase the supply of water in the soil. Respondents have also carried out other conservation activities by constructing bench terraces, terracing systems, and other buildings to suppress sedimentation and erosion.

Effect of Government Regulations on the Level of Efficiency in Strategic Planning of Oil Marketers in Kenya

2017 ◽  
Vol 3 (04) ◽  
Author(s):  
Gulali Donald Indiya
Keyword(s):  
Strategic Planning ◽  
Tax Evasion ◽  
Survey Design ◽  
Stakeholder Involvement ◽  
Secondary Data ◽  
Primary Data ◽  
Government Regulations ◽  
Business World ◽  
Safety Standards ◽  
The Government

In the current business world, it is imperative that an organization runs its operations efficiently and in response to the needs of its stakeholders. In Kenya the oil sector has over 30 oil importing and marketing companies which contribute immensely higher GDP for the country and is expected to boost the economy by over 20% in 2030. Previous studies done has shown proliferation of counterfeit oil products in the market, tax evasion and tampering with product quality. The Government has countered all these through regulations, however little is known on the effect of these regulations so as to bring a win-win situation for all stakeholders. The purpose of the study was to investigate the effect of government regulations on the level of efficiency in strategic planning of oil marketers in Kenya. Specifically the study based on; determining the effect of licensing regulations, investigate the effect of safety standards, examine the effect of quality standards and establish the effect of price regulations, all on the level of efficiency in strategic planning of oil marketers in Kenya. The study employed Resource dependency Theory, Strategy implementation Theory and Stakeholder involvement theory. The study adopted quantitative survey design on 219 managers. The study adopted a stratified random sampling on a sample size of 66. Primary data was then collected using questionnaires from which 58 questionnaires were valid for the study making a response rate of 87.8%. secondary data was obtained from records, ppublications and audited financial reports.

scholarly journals POTENSI IKAN HIAS DI DANAU BATU KABUPATEN PULANG PISAU SUATU PENDEKATAN BIOLOGI DAN ETNOBIOLOGI

2019 ◽  
Vol 44 (1) ◽  
pp. 58
Author(s):  
Elyta Vivi Yanti ◽  
Nicko Haryadi
Keyword(s):  
Water Quality ◽  
Fish Species ◽  
Economic Value ◽  
Secondary Data ◽  
High Water ◽  
Ornamental Fish ◽  
Capital City ◽  
Primary Data ◽  
Ecological Value ◽  
Central Kalimantan

General waters of Central Kalimantan with an area of around 2.29 million Ha is a habitat for freshwater fish, both of which have important economic value and ecological value. Diversity of fish species is a potential for fisheries production both as consumption fish, fish traded between regions and ornamental fish. Based on the latest data, there are 267 species of fish in the public waters of Central Kalimantan and 92 species of which are included in the category of ornamental fish species (Central Kalimantan Marine and Fisheries Service, 2010). Batu Lake is located in Sigi Village, Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan Province. The area of the lake is approximately 12 km2, around the lake there are rafts and settlements, the distance from the capital city of Kahayan Tengah Subdistrict (bukit rawi + 3 km where the lake slightly enters, through a small road. The distance to the lake is about 250 m from the road) province, the condition of the lake is still natural and only used by residents of Tuwung as a place to find livelihoods (looking for fish and other river products) as well as a means of transportation to certain areas in foodplain waters such as the Lake Batu high water fluctuations (volume of water) in a year is very large. Ruaya fish means adjustment, confidence in conditions that benefit existence and for the reproduction of species with active and sometimes passive movements from one place to another. Effendi (1997) groups the family in the interests of spawning, ruaya to enlargement and food areas and refugee homes to avoid da ri place that is in a bad condition. This research is an effort to introduce the potential of freshwater natural resources in the Lake Batu District of Pulang Pisau in the form of ornamental fish. The inventory activity will provide information about potential types of ornamental fish with all the values of their superiority or attraction so that they can become superior commodities. This research was carried out in Batu Lake (2º 08'23.26 "S 113º 57.11'11.97" E) in Sigi Village, Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan Province. Collection is done by exploring primary and secondary data about the characteristics of biology, water quality. Water quality measurements are carried out directly in the location to obtain primary data, while secondary data is carried out through interviews with the community. The data obtained is then analyzed and explained in qualitative and quantitative descriptive so that it can provide representative information for the development of ornamental fish. The type of ornamental fish caught in the Leerii Trichogaster, Bicirrhis Cryptopterus, Rasbora Argyrotaenia, Parachela Hypophthalmus, Rasbora Caudimaculate

scholarly journals ANALISIS KINERJA KOPERASI DAN DAN DAMPAKNYA TERHADAP KESEJAHTERAAN ANGGOTA (Studi Pada Koperasi Usaha Manunggal Desa Seresam Kecamatan Seberida Kabupaten Indragiri Hulu)

2019 ◽  
Vol 8 (2) ◽  
pp. 244-256
Author(s):  
Aris Triyono ◽  
Suwaji Suwaji ◽  
Marwan Indra Saputra
Keyword(s):  
Business Performance ◽  
Family Income ◽  
Positive Impact ◽  
Descriptive Analysis ◽  
Economic Value ◽  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
Access To Credit

Cooperatives are not only expected to be able to produce residual business results in each period, investment activities carried out by cooperatives must be effective in producing positive added value, therefore cooperatives need to be managed as well as possible so that they can grow into a strong and independent organization, with the best performance and ability raise the welfare of its members. This research is in Kopsa. Manunggal Enterprises, Seresam Village, Seberida District, Indragiri Hulu Regency, Riau Province. The purpose of this research is to find out and analyze Cooperative Performance and Its Impact on Members' Welfare. This study used a quantitative descriptive approach, the data the authors use are primary and secondary data, primary data obtained through questionnaires distributed to research respondents to measure Cooperative Performance and Members' Welfare Levels, and secondary data obtained directly from Kopsa. Manunggal Enterprises in the form of financial statement documents. The analytical tool used to measure / assess financial performance with the viewpoint of Economic Value Added (EVA. Cooperative Performance is measured based on 6 (six) indicators of Cooperative Performance, namely: Business Entity Activities, Business Performance, Members' Cohesiveness and Participation, Orientation to Member Services, Services to the Community and contribution to Regional Development Welfare level is measured based on aspects of family income, expenditure on consumption, employment status, health conditions and the ability to access other basic needs.The results of descriptive analysis show Kopsa. Manunggal Enterprises including Cooperatives that are performing well, households Farmers who are members of Kopsa, Manunggal Enterprises are included in the welfare category and the regression analysis conducted shows that the regression coefficient is positive, meaning that there is a positive impact between Cooperative Performance and Welfare. The better the Cooperative Performance will have a positive impact on increasing yes the welfare of members, this can happen because of the monoculture community farming patterns where the main source of income of the village community, especially Kopsa members. Manunggal Business is a commodity of oil palm plantations managed by cooperatives, so the cooperative performance variable becomes very influential in influencing the ease of service, distribution of member income, access to credit and other ease of convenience.

scholarly journals Consumers Attitude and Purchase Intention Towards User Generated Content- The Role of Brand Engagement, Perceived Credibility, Perceived Benefit and Perceived Risk

2021 ◽  
Vol 23 (2) ◽  
Author(s):  
Dr. Smriti Mathur ◽  
◽  
Ms. Akanchha Singh Singh ◽  
Keyword(s):  
Paradigm Shift ◽  
Perceived Risk ◽  
Purchase Intention ◽  
Economic Value ◽  
Secondary Data ◽  
User Generated Content ◽  
Primary Data ◽  
Fashion Industry ◽  
Intellectual Assets ◽  
Content Marketing

Marketing sector has undergone a paradigm shift in its practices which results in shifting of power from firms to customers. The advent of Content marketing is one such important paradigm shift for how brands do business. It allows the enterprise to go beyond adding economic value and add intellectual assets to the ecosystem of knowledge. Latest form of Content marketing is User Generated Content. The rise of user-generated content has brought a new creator into the arena: the consumer i.e. it is a strategy through which customers are turned into ambassadors. This research paper is concerned with understanding the purchase intention of customers with the use of electronic word of mouth with special reference to fashion industry. The present study is based on both primary and secondary data. Primary data is collected through questionnaire from 300 consumers of fashion products. Analysis of Data is done with the help of SPSS. Secondary data was collected from review of books, research papers and various articles related to UGC.

scholarly journals THE ROLE OF WEAVERS WOMAN IN STRENGTHENING NATIONALISM Case Study in Sajingan Besar Frontier, Indonesia

2019 ◽  
Vol 21 (1) ◽  
pp. 40
Author(s):  
Elyta Elyta ◽  
A Razak
Keyword(s):  
Natural Resources ◽  
Cultural Values ◽  
Role Model ◽  
Economic Value ◽  
Secondary Data ◽  
Field Studies ◽  
Primary Data ◽  
Local Characteristics

Woven crafts made by women at the Sajingan Besar frontier, besides that it also has economic value, historical value, cultural values that show the identity of the population at the national boundary. The aims of the study were to describe the role of weavers’ women in strengthening nationalism, woven is a culture that is typical of the society in Sajingan Besar frontier, Sambas District. There are two data used in this paper, i.e primary data is field studies, and secondary data is literature studies. The result of research shown that there is an important role from weavers’ women in Sajingan Besar, namely: (1) Utilization of Natural Resources is to strengthen nationalism by utilizing the availability of natural resources in managing them into woven crafts which are a form of expansion of nationalism because woven crafts are a cultural heritage and has local characteristics of Sajingan Besar, (2) The Role of weavers’ women in Sajingan Besar is able to realize a harmonious life with the Malaysian community to strengthen nationalism has become a role model on the frontier whose territory is inhabited by a variety of different tribes, religions and cultures but unity is maintained. 

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