International Journal of Management, Entrepreneurship, Social Science and Humanities

The Role of Tax Incentives as A Fiscal Stimulus to The Tax Base and Income Tax Revenue Realization

Ilhamsyah Ilhamsyah — 2023-12-31

The government's tax incentives can act as a fiscal stimulus to overcome and accelerate national economic recovery by allocating a tax-spending budget. However, it can lead to the impact of losing the tax base and decreasing the income from tax revenues. This study aims to analyze the effect of tax incentives on the tax base and the realization of income tax revenue. The sample comprised 142 taxpayers who applied for tax incentives due to the COVID-19 outbreak at Kantor Pelayanan Pajak (KPP) Pratama Pangkalan Kerinci, Riau, Indonesia, in 2020 and 2021. The data were analyzed using path analysis techniques. The analysis concludes that the tax base can mediate the tax incentive with the realization of income tax revenue, where tax incentives have a direct negative and significant relationship to the realization of income tax revenue through the tax base. If the government increases the value of the tax incentives, it will directly result in a decrease in the realization of income tax revenue due to taxes paid on the tax base. The research findings implicate that providing tax incentives can increase the tax base in several business sectors, such as health services and plantations. Tax incentives can also increase the aggregate utility of the economy, marked by a large consumption of goods or services. Previous researchers have never conducted this research and provided references regarding tax incentive policies and their impact on tax bases and the realization of tax revenues.

Assessing the Impact of A Product-Harm Crisis on Brand Trust And Brand Image: A Focus on the Listeriosis Crisis

Siyasanga Mgoduka — 2023-12-31

Brand crises endanger companies, and no organisation is immune from them; each has an equal risk of experiencing one. Existing research on crisis brands lists detrimental consequences on the focus brand and experiments with coping mechanisms. Research on the impact of the brand crisis on brand trust and brand image is sparse. This study examines the impact of a product-harm crisis on brand trust and image. A descriptive quantitative research method was used to collect data from 384 randomly selected food retail store shoppers. The findings revealed that consumers continue to trust open and honest brands during a crisis. The research was limited to uMhlathuze municipality; thus, it cannot be generalised. The brand crisis was limited to the Listeriosis case. The study contributes to the current body of knowledge on brand management by providing insight into how organisations can respond after a crisis to regain their consumers' trust. The research concludes that taking responsibility after a crisis outbreak and being open and honest about the crisis can result in consumers' forgiveness, and they end up overlooking the crisis and its negative impacts.

Knowledge Sharing Behavior, Team Climate, and Organizational Learning Culture as Predictors of Innovative Work Behavior

Ika Nurfitriani Listyanti — 2023-12-31

Innovative work behavior has become an important research topic in human resource management. In the current fast-paced environment, organizations have also been forced to rely more on people to innovate to stay ahead of the competition. Addressing both the theoretical and practical purposes, this study investigated the roles of knowledge sharing behavior, team climate, and organizational learning culture in predicting innovative work behavior. A self-report questionnaire was used to collect data from employees in a telecommunication company in Indonesia with a total of 155 responses. Regression analysis revealed that knowledge sharing behavior, team climate, and organizational learning culture predicted employees’ innovative work behavior, which was consistent with previous findings. These results contribute to the existing literature by providing evidence that individual, group, and organizational factors should always be considered when predicting innovative work behavior.

The Significance of Microfinance Establishments on The Growth of Small to Medium Enterprises in Zimbabwe

Blessed Mveku — 2023-12-31

The study was conducted in the Midlands province of Zimbabwe, focusing on four towns: Kadoma, Kwekwe, Gweru, and Zvishavane. The study examines the establishment of microfinance institutions, which results in the growth of small to medium enterprises. Many SMEs in the Midlands province are finding it difficult to grow their business due to a lack of capital and the ability to access bank loans. The study aimed to determine the significance of microfinance establishments on the growth of small- to medium-sized enterprises in Zimbabwe. A descriptive research design was adopted. The study's sample size was 94 SME owners specialising in agriculture, mining, vending, groceries, beauty salons, auto repairs, transport services, and fast foods in the Midlands province. Data was analysed using Pearson correlation and simple linear regression. The study results showed a strong positive relationship between microfinance loans and Small to Medium Enterprise sales growth, as evidenced by a correlation coefficient 0.989. The results showed that microfinance loans positively affect the profitability of SMEs. The study also found that access to finance, competition, hyperinflation, and high taxes are the challenges affecting SMEs' firm size. The study shows several ways which can be done to improve the growth of SMEs, such as the extension of loan repayment tenure, review of lending policies, and lending SMEs higher packages for accomplishing their projects. The government should implement policies that find ways to reduce inflation, lower tax charges on SMEs, and draft policies that promote the development of SMEs in the country.

Enhancing Export Performance: Do Energizing Team Learning and Opportunity Recognition Matter?

Ardianita Nur Indah Sari — 2023-12-31

The furniture export performance study departs from an awareness decline in Export Performance (EP) and an innovation index below Singapore, Malaysia, Thailand, Vietnam, and the Philippines in 2021. Thus, this paper aims to build an empirically tested model to build EP. The critical concept is the importance of building innovation through learning and utilizing learning to transform current challenges into opportunities to address various challenges. Organizations must get an agile work team by building Energizing Team Learning (ETL). ETL is offered to strengthen Digital Technology (DT), whose use has been strategically attached to the furniture industry to achieve performance and provide various solutions to problems facilitated by Opportunity Recognition (OR). This study's theoretical gap contradicts the DT to EP research results. The direction of this paper is to develop an appropriate strategy to encourage the presence of EP through ETL, which is used to facilitate the presence of OR to create EP. This research involved 194 furniture exporters in Central Java. The analytical method used is Structural Equation Modeling with the AMOS 22 analysis tool. This study uses the perspective of Knowledge-Based View Theory and empirically proves that DT has an insignificant effect on EP, and ETL and OR managed to mediate DT to EP fully. The strategy to optimize EP is to strengthen DT in the organization, build learning agility through ETL, and apply learning contexts in capturing OR so that implementing this strategy provides empirical evidence to be an optimal strategy. Managers need to make practical implications for the contribution of knowledge built up through the talents of people placed in ETL.

Satisfaction Determinant and The Implication of Employee Retention

Mar'atul Khosi'ah — 2023-12-31

This study aims to examine the effect of the work environment and the involvement of temporary employees on employee retention and to examine the effect of the mediating variable on job satisfaction. The object of research is DINDAGKOP UKM in Demak Regency. The method of collecting data is through a survey on 119 honorary employees of DINDAGKOP UKM. Sampling using nonprobability sampling. The results of the study explain that the work environment and employee engagement do not affect employee retention, but the work environment and employee engagement have a positive and significant effect on job satisfaction. Job satisfaction is a mediating variable of the relationship between the work environment and employee engagement on employee retention. This research implies that the human capital unit must have an employee retention plan, not only focusing on personnel administration by ignoring employee retention because it will have a bad impact on the organization. Because employee turnover increases, it will have an impact on work discomfort and can reduce employee work performance.