This study aims to analyze the role of taxation education on the tax knowledge and its impact on tax fairness and tax compliance of handicraft SME sector in Indonesia. The unit of analysis is handicraft SMEs businessman located in the district / city in the province of East Java, Indonesia. The type of data is primary data obtained through a questionnaire technique. Samples were obtained from a population sample that is taken with a multistage method with simple random sampling technique. While the data analysis method used is the analysis of Structural Equation Modeling by using Partial Least Square.The study provides conclusions, namely; tax education has a positive and significant impact on tax knowledge, tax knowledge has a significant and positive effect on tax fairness, tax fairness has a significant positive effect on tax compliance and tax knowledge has a significant and positive effect on tax compliance. Based on these results, the strengthening of the tax education is very important in shaping the tax knowledge, so that it can increase tax compliance. In this case the tax socialization efforts can be done through the dissemination of information about the types of taxes, tax rates, and tax payment mechanisms.

No abstract

Purpose of the study: This study examines the impact of creativity and entrepreneurship education on student entrepreneurial intentions at Jakarta State University. Methodology: This study, we applied quantitative research which conducting in two-phase First, we perform exploratory factor analysis test, and the second phase, we confirmatory factor analysis using AMOS version 18. Main Findings: This study carried out the findings that there is an impact on creativity on entrepreneurial education, lectures on individual creativity, entrepreneurial education on entrepreneurial intention, and creativity supported in the university on individual creativity. Furthermore, creativity supported not impact on entrepreneurial intention, and individual creativity has not to impact on entrepreneurial intention. Applications of this study: This research can be used by university leaders to increase students’ intention to become entrepreneurs through optimizing entrepreneurship education and creativity support from universities. Novelty/Originality of this study: In this study, we found that there was an influence of lecturer on creativity on entrepreneurship education. Previous researchers have never revealed this finding. Our research also found the impact of individual creativity on the intention of entrepreneurship. This finding has not been revealed in some previous studies.

Purpose Stimulating new business creating has been a decisive issue and the Indonesian Government is responding to this issue by providing entrepreneurship programs for Islamic students. This study aims to examine the impact of Islamic values and entrepreneurship education to predict Islamic students’ intention for business, as well as investigates the mediating role of entrepreneurial inspiration and attitudes. Design/methodology/approach The study estimates primary data obtained from a sample of 381 Islamic boarding students in a selected area in Indonesia who incorporated entrepreneurial education and practices. In addition, structural equation modeling has been incorporated to answer the hypotheses raised in the research. Findings The findings strengthen the study of the influence of Islamic values that affects both directly and through inspiration and motivation on students’ entrepreneurial intentions. Additionally, it found the direct and indirect influences of entrepreneurship education on intentions for entrepreneurship through inspiration and motivation. Research limitations/implications This study has been cramped to draw a limited geographical area in Indonesia and the research’s implication is used for relevant themes in Islamic entrepreneurship. Practical implications The findings of this research give insights to promote students’ entrepreneurial intention from Islamic schools. Social implications The findings of this study offer a broader knowledge to enhance entrepreneurs through economic education in Islamic boarding schools. Originality/value These results provide insights into the important effects of Islamic values, particularly in the context of Islamic boarding schools. The findings suggest that Islamic values be an important contextual factor for Islamic boarding school students’ entrepreneurial intentions.

No abstract

.

This study is aimed to identify the sectors that have the competitiveness and the base sector in the regional economy. This study uses secondary data in the form of time series of Gross Regional Domestic Product (GRDP) Tuban District East Java Province from 2010-2016. This research employ the method of Location Quotient, Shift Share, and Typology Klassen in analysing the data. The result of analytical with Location Quotient method shows that the sectors included in the basic sector in Tuban Regency are agriculture, forestry and fishery sector, mining and quarrying sector, processing industry sector, electricity and gas procurement sector, water supply sector, waste processing, and recycling and construction sectors. The result of analysis by using Shift Share and Typology Klassen method shows that the sectors included in fast growing, competitive, advanced and fast growing sector in Tuban Regency are mining and quarrying sector.

No abstract