Challenges of Bali Economic Export Development in Changing Global Environment

Yuesti, Anik; Julianti, Lis; Suryandari, Ni Nyoman Ayu; Astuti, Putu Sri

doi:10.15520/ijcrr/2018/9/01/407

Cited by 5 publications

(4 citation statements)

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“…From the extant literature on tax compliance, some studies have argued that tax amnesty has a positive relationship with tax compliance (Ashman et al, 2011;Mikesell and Ross, 2012;Orrenius and Zavodny, 2012;Yuesti et al, 2018). Some other studies have argued that tax amnesty no significant impact on tax compliance as the government only collects previously evaded taxes in the form of tax liabilities (Aim et al, 1990;Luitel and Sobel, 2005).…”

Section: Introductionmentioning

confidence: 99%

The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust

A¹

2019

J. Account. Taxation

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The paper examined the influence of tax amnesty programme on tax compliance in Nigeria moderating the effect of political trust. The survey research design was employed to understand the taxpayer's perception of the Voluntary Assets and Income Declaration Scheme (VAIDS). We collected the data through the administration of questionnaires to taxpayers across the most commercial states in Nigeria. The data obtained were analysed using the frequency table, the Cronbach alpha test, and the binary logistic regression technique. The survey showed that the compliance rate was about 22%. The study showed that the primary driver of tax compliance in Nigeria is unannounced ad hoc tax audit; this implies that tax compliance will increase when taxpayers are aware there is an unannounced ad hoc tax audit. It is evident from this study that the low tax compliance was as a result of the moderating effect of political trust of the taxpayers as indicated by the amnesty*trust and trust showed a negative relationship with tax compliance in Nigeria. Based on the empirical analysis, the paper concludes that the Tax Amnesty Programme VAIDS has a significant influence on tax compliance in Nigeria. The paper recommended that the government should build and strengthen the institutions, which give a sense of accountability and perception of good governance to the taxpayers, which will encourage voluntary tax compliance in the long run.

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Section: Introductionmentioning

confidence: 99%

The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust

A¹

2019

J. Account. Taxation

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“…Tourist villages are also one way to reduce the "leakage" of profits outside the area so that the benefits can be enjoyed by the surrounding community more directly or through a higher multiplication effect [10]. The development of agricultural-based tourism villages is also expected to stimulate development in rural areas, as well as excavation of various potentials that have been lacking or have not received attention [11].…”

Section: Literatur Reviewmentioning

confidence: 99%

Landscape Plant Management in Pinge Tourism Village

Mahardika

Rahman

Sudewa

et al. 2022

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Tourist villages will need infrastructure that supports tourism activities such as places to eat, places to stay, rest areas, galleries, and so on, one of whose goals is to improve the living standards of local people. This causes the number of plant species to decrease. Plant conservation by utilizing local wisdom is one of the efforts to reduce the decline in the number of plant species. Balinese people need many types of plants to support their ceremonial activities. The application of Tri Hita Karana and Tri Mandala in the daily life of the Balinese people is expected to support plant conservation activities and support tourism activities and provide economic benefits in the Pinge traditional village. The concept of Tri Hita Karana derives from the concept of Tri Mandala which consists of the main mandala as a parahyangan or holy place, Madya mandala in the form of a yard which includes residential buildings and natah, while nista mandala yard in the form of the back house (teba) and the yard of the front house (telajakan). Traditional Balinese gardening uses the concept of Tri Mandala. The problems raised in this "community service program" are still unorganized placement of plants in the Tri Mandala area and the lack of availability of plants for landscape management following the Tri Hita Karana concept. To support the management of landscape plants following the tri hita karana concept, Warmadewa University in collaboration with the Unda Anyar Seedling Nursery Center, Ministry of Environment and Forestry (KLHK) assisted plant seeds in the form of Cempaka seeds, avocados, sandalwood, majegau, jackfruit, rejasa, sawo, and soursop. Conducting webinars on the topic of landscape plant management following the tri hita karana concept. Inviting the people of Pinge Village to actively participate in planting Tri Mandala following the concept of Tri Hita Karana.

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“…. Tourism development must be a planned development as a whole so that optimal benefits can be obtained for the community (Razak, 2017;Yuesti, Julianti, Suryandari, & Astuti, 2018).…”

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confidence: 99%

Development of Goa Lawah Temple as a Spiritual Tourism Based on Local Wisdom

2019

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Bali as a Tourist Destination Area, has the potential of tourism in the form of attraction that motivates tourists to come to visit from nature, culture, crafts, culinary, and recreation. In Bali recently there has been a lot of discourse on the development of spiritual tourism. Spiritual tourism is one of the alternative tourism that is being promoted by the government in an effort to move away from mass tourism approaches to approaches where more specialized tourism experiences are offered in a more personal and culturally sensitive way. Desa Pesinggahan, Kecamatan Dawan , Kabupaten Klungkung, is one of the villages that has tourism access and Sad Kahyangan Goa Lawah Temple and the Goa Lawah beach area as a place for ceremonies, such as: nyegara gunung, melasti and religious activities. Besides that, there are also typical sea food from Pesinggahan. Goa Lawah Temple is famous as a destination for domestic and foreign tourists because it has a unique form of large cave inhabited by thousands of bats. The purpose of this study was to explore the potential of the Goa Lawah Temple area and find out public perceptions of the development of Goa Lawah Temple as a spiritual tourism based on local wisdom. The method of collecting data uses observation, interviews, questionnaires and documentation. The method of analysis is descriptive qualitative which describes in detail the potential of the Goa Lawah Temple area. The potential in the Goa Lawah Temple area is spiritual and cultural tourism, as well as tourism based on local wisdom and nature, while supporting facilities, road access and additional services available in the region are already good. For the perceptions and attitudes of the people in Desa Pesinggahan towards the development of the Goa Lawah Temple area to be a spiritual tourism object, it is very appreciative and positive.

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Challenges of Bali Economic Export Development in Changing Global Environment

Cited by 5 publications

References 0 publications

The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust

The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust

Landscape Plant Management in Pinge Tourism Village

Development of Goa Lawah Temple as a Spiritual Tourism Based on Local Wisdom

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