This community service was performed at the home industry of G&R Masohi Shope in Lesane Village, Masohi City District, Central Maluku Regency. This devotional activity is carried out with the aim to: 1) provide understanding and assistance to partners "G&R Masohi Shop" regarding the correct recording of business finance in accordance with accounting rules to know the development of partner business, 2) Provide understanding and assistance to partners "G&R Masohi Shope" ways and procedures of managing halal certificate of products from LP-POM MUI Maluku Province, in order to obtain permission to list halal labels on product packaging. The method of implementing community service activities used by the service team to solve partner problems is the method of training and mentoring. The result of this devotional activity is 1) The Partner is able to do the financial recording of his business well so as to maintain the existence and sustainability of his business, 2) The partner obtains halal certificate of fresh tuna fish abon products from LPPOM MUI Maluku Province which can be included in the packaging of fresh tuna fish abon products G&R Masohi Shop.
Objective- This study examined the governance of accounting rules and tax rules on the level of tax burdens paid by SMEs in Malaysia. According to the tax gap theory, taxpayers utilize the different rules between accounting and tax which is known as the dual reporting system in their tax avoidance strategies in order to pay lower taxes. The tax gap is the difference between the statutory tax rate (STR) and effective tax rates (ETRs).
Methodology/Technique - This study analysed financial statements of 148 SMEs (740 firm-years) prepared for the years 2008 to 2012.
Findings The statistical results revealed that the dual reporting system had caused a significant gap between the STR (the tax rate that SMEs supposed to pay) and ETRs (the actual tax rates paid by SMEs) in the Malaysia tax system. In addition, the findings provided evidence of the tax avoidance strategies utilised by SMEs which cause lower ETRs as follows: exempt income and tax incentives, disallowable expenses, absorbed losses and capital allowances, deferred tax expenses, size and leverage. Thus, the findings confirmed the tax gap theory in the SMEs tax system which implied a loss of tax revenue to the government due to tax avoidance activities.
Findings The findings had provided useful feedbacks to the policymakers such as accounting bodies and the relevant tax authorities to address the issue and realign the two systems which are accounting standards and tax system to minimize the gap.
Type of Paper Empirical paper
Keywords: , Dual Reporting System; ETRs; SMEs; STR; Tax Gap
Penelitian ini bertujuan untuk menguji dan menganalisis modal dan peluang pasar sebagai determinan inovasi usaha. Kajian penelitian dikembangan untuk mengetahui peran modal dan peluang pasar dalam meningkatkan inovasi usaha penjual ikan “jibu-jibu” di Wilayah Kota Ambon. Hasil penelitian menemukan bahwa modal berpengaruh meningkatkan inovasi usaha. Hal ini, disebabkan karena penjual ikan “jibu-jibu” telah melakukan usaha untuk menambah modalnya melalui akses bantuan modal dan pinjaman dari pihak lain (non bank). Besarnya jumlah modal yang dimiliki, telah mendorong jibu-jibu untuk melakukan inovasi-inovasi pengembangan usahanya. Hal ini sesuai fakta empiris yang menujukkan bahwa 24% jibu-jibu telah melakukan upaya untuk memenuhi kebutuhan modalnya dan sebanyak 20% dari jibu-jibu telah melakukan inovasi/cara usaha baru dalam bentuk menjual ikan yang telah diolah dan inovasi pelayanan kepada pembeli. Peluang pasar meningkatkan inovasi usaha. Meningkatnya peluang pasar, karena terus meningkatnya kebutuhan para pembeli, sehingga menuntut jibu-jibu untuk melakukan inovasi dengan meningkatkan implementasi dari kreatifitas jibu-jibu untuk memberikan nilai tambah pada produk ikan dan semua sumber daya yang dimiliki. Dengan demikian jibu-jibu dapat berusaha dengan lebih menguntungkan. Selain itu, kemudahan untuk memperoleh pasar baru dalam memasarkan produknya serta kemudahan memperoleh informasi tentang pesaing penjual ikan, mendorong jibu-jibu untuk melakukan inovasi usaha atau cara baru dalam memasarkan produknya.
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