The Integrative Sustainability Business Mentoring Model for Politicize Creative Economy Business Actors in Meeting Tax Compliance

Abstract

The creative economy is becoming important because current development is faced with the ability of the state to synergize tax administration, taxpayers, through the support of political commitment, social, cultural, and economic conditions to create the success of national taxation. Taxation is the backbone of state revenue and the creative economy as a forum for the younger generation to channel their creativity in doing business and building the country. The purpose of this research is to conduct a cluster of problematic creative economy business actors; know the integrative sustainable business assistance model for creative economy business actors; know integrative sustainability actions to increase taxpayer compliance, and politicize creative economy business actors. In-depth interviews and documentation obtained data. Determination of data sources using random sampling. The data validity used source triangulation. The data analysis technique used a data analysis model according to Miles and Huberman. The results showed that there are problematic clusters of creative economy business actors divided into culinary services and culinary goods. The need for an integrated sustainable business assistance model for creative economy business actors that involves intellectuals, business people, creative economy community, government, mass media - social media, and resources. Integrative sustainability actions to improve taxpayer compliance and politicize creative economy business actors through expanding tax training with the Business Development Services (BDS) Program, enactment of PP 23 of 2018, simplifying legislation for creative economy business actors with the enactment of the Omnibus Law, to the local government Omnibus Law give authority to the chief executive to provide fiscal incentives to business actors to increase taxpayers.

Investigations of Readiness Tax Compliance dynamics: studies on MSME of creative economics actors in Indonesia

“…Therefore, it is necessary to have tax education starting from the beginning, namely starting from school (Palil & Rusyidi, 2013). In addition to the need for the widest possible dissemination of information, (Susyanti et al, 2021) it is necessary to have oversight from Academics, Business, Community, Government, Media, and resources that need to be carried out continuously (continuously) in integrative model assistance. The hope is that if employees have good trust in tax authorities and knowledge of taxation, tax avoidance and unintentional non-compliance can be minimized.…”

“…(Benk & Budak, 2012) shows that power encourages the enforcement of tax compliance and trust leads to voluntary tax compliance. Trust in the tax authority is low if there is unfair treatment received by taxpayers, but through the support of taxpayers on political commitment, social, cultural, and economic conditions can create national taxation success (Murphy, 2009;Susyanti et al, 2021). Procedural justice affects public trust in tax authorities (Zemiyanti, 2016).…”

Assessing Taxpayer Behavior Commitment in Mattering Tax Compliance: The Moderating of Tax Ethics

“…Tax compliance requires active participation from taxpayers in fulfilling their tax obligations, which necessitates a high level of taxpayer compliance, which involves accurately meeting tax obligations (Susyanti et al, 2021). The concept of tax compliance can be understood in two ways: a simple definition focuses on the extent to which taxpayers meet their tax obligations as prescribed, while a comprehensive definition emphasizes responsible taxpayer behavior as citizens, going beyond mere fear of sanctions (Adhikara et al, 2022).…”

The Influence of Tourism Industry and Tourism Supply Chain on Tourism Performance

“…As a result, precise and up-to-date statistics and information on tourism performance are required as a foundation for tourism performance policy-making and planning, particularly in the future (Banks, 2018). Stakeholder engagement patterns (tourism performance players, government, and academia) must collaborate and be mutualistic in planning and expanding tourism performance (Susyanti et al, 2021). As the core, business actors, in this case, creative business actors, producers, and suppliers, receive government support through regulations, empowerment infrastructure, and capital support (Ma et al, 2018).…”