IOSR-JBM   Volume-24 ~ Issue-11 ~ Nov. 2022

Abstract: An incentive tax is an offer from the government through tax benefits in a particular activity, such as a contributionof money or assets for quality activities. This study aims to determine the role of final income tax incentives by the government in understanding the calculation and reporting of income tax payable on individual taxpayer compliance. This study uses primary data by distributing questionnaires to MSME taxpayers in Dramaga, Bogor Regency. Data collection methods are done by distributing questionnaires, interviews, and observations. Based on the research results, the authors conclude that understanding the ease of calculating income tax payable and the ease of reporting income tax directly affects the compliance of individual MSME taxpayers. Conversely, tax incentives do not have an impact on taxpayer compliance. This shows that an understanding of the ease of tax calculation and reporting is an important thing to do in tax socialization by the government.

Keywords: Tax incentives, tax calculation, tax reporting, compliance of individual MSMEs taxpayers

[1]. Anderson, R. M., Heesterbeek, H., Klinkenberg, D., & Hollingsworth, T. D. (2020). How will countrybased mitigation measures influence the course of the COVID-19 epidemic?. The Lancet, 395(10228), 931-934.
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Abstract: A good financial efficiency is based on sound financial management practices of an organisation, planned financial management leads to growth of the business and failure in administration of finance caused destruction of any business unit, as well as it is very difficult to survive in the competitive environment without appropriate management of finance. Hence, understanding of financial position of the dairy industries in particular Co-operative Milk Unions promotes the additional growth and expansion of dairy sector and enhance the efficiency in managerial activities. It is observed from the review of literature, the dairy co-operatives driven keen attention towards uniform and management accounting systems to clear understanding financial performance, ability, efficiency and status. Therefore, present research work carried with an objective of analysing financial efficiency of dairy.......

Keywords: Profitability performance, ratios, gross profit, operating profit, net profit, industry mean, standard deviation, co-efficient of variance, CAGR, skewness, kurtosis and ANOVA.

[1]. Indian Dairy Industry at a Glance 2017-18.
[2]. Basic Animal Husbandry Statistics, Department of Animal Husbandry Dairying & Fisheries, Ministry of Agriculture and Farmers Welfare, Government of India.
[3]. Basic Animal Husbandry Statistics, DAHD&F, GOI.
[4]. KDDC, Government of Karnataka.
[5]. Karnataka Milk Federation, www.kmf.coop.in.

Abstract: Background: Initiative to empower women is a way of supporting them in developing their ability to understand their rights and opportunities in order to live a life with dignity and respect. If we look at women as a whole from a global perspective, we can observe that in some parts of the world they are more empowered, whereas in others they live with utmost deprivation. Women in developing countries, such as South Asian countries, are historically constrained by social, cultural and religious barriers, and studies have found that in countries where religious restrictions exist, women are less likely to have the most basic prerequisite for financial independence, such as having their own bank accounts. In some cases, the way they have to dress is also imposed on them by these external restrictions. Even......

[1]. Akhter F (2021). Global perspective on women empowerment and gender equity (a study of educated Muslim women in Bhopal). International Journal of Social Science and Economic Research, 6(10). https://doi.org/10.46609/IJSSER.2021.v06i10.010
[2]. Aziz F, Sheikh SM, Shah IH (2022). Financial inclusion for women empowerment in South Asian countries. Journal of Financial Regulation and Compliance, 30(4), 489–502. https://doi.org/10.1108/JFRC-11-2021-0092
[3]. Bhaskar P, Kaushik M (2022). Women‟s leadership trends in tribal enterprises-A study in cooperatives based tribal enterprises in Jharkhand, India. International Journal of Multidisciplinary: Applied Business and Education Research, 3(1), 19–30. https://doi.org/10.11594/ijmaber.03.01.03
[4]. Carli LL (2020). Women, gender equality and COVID-19. Gender in Management: An International Journal, 35(7/8), 647–655. https://doi.org/10.1108/GM-07-2020-0236
[5]. Casimir A, Emmanuel O, Okpara M (2013). African women, the vision of equality and the quest for empowerment: Addressing inequalities at the heart of the post-2015 development agenda and the future. Open Journal of Philosophy, 3(4), 466–474. https://doi.org/10.4236/ojpp.2013.34068.

Abstract: The Covid-19 pandemic that hit Indonesia is a challenge that inevitably must be faced wisely and creatively. Two things that are opposite to each other in dealing with the COVID-19 pandemic are maintaining public health by social distancing which is contrary to efforts to sustain the community's economy. On the other hand, the impact of the development of business digitization, the economic effect that is most affected is on the MSME environment, so there must be a breakthrough in information technology and an increase in product competitiveness, especially food and beverages to maintain the existence of the community's economy with the application of packaging design design technology and marketing development. based on-line along with the development of the Industrial revolution 4.0

Keywords: Design, Packaging, Seasoning, Nusantara, Sidoarjo.

[1]. Ekowanti, Mas Roro Lilik, 2012, Perencanaan, Implementasi dan Evaluasi Kebijakan atau Program (Sebuah Kajian Teoritis dan Praktis), hal 61; Surabaya: CV. Litera Media Center.
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[5]. Lestari, Tri & Rianto, Budi, 2016, Economic Empowerment "Peasants" Beef Cattle Through The Intensive Scale House District Trenggalek, Academic Research International Vol. 7(1) January 2016..

Abstract: The study seeks to develop a practical implementation blueprint for ensuring successful project completion in the Niger Delta Development Commission (NDDC), Nigeria, through the adoption of effective Monitoring and Evaluation (M&E) strategies. The instantaneous value addition is to prevent project abandonment by NDDC in the Niger Delta region of Nigeria. The study, in doing this, conducted a critical review of 135 peer-reviewed empirical studies on M&E. Findings of the critical review were utilized to develop a practical project monitoring and evaluation(M&E) blueprint, for instance, a certain project M&E-blueprint was developed and comprised of Six (6) practical and interconnected.....

Keywords: monitoring and evaluation, blueprint, critical review, project abandonment

[1]. Asuquo, M. E., &Okon, E. E., 2020. Administration of teachers' capacity buildingforglobalrelevance:AcaseofCrossRiverState,Nigeria.JournalofEducationalResearchandDevelopment17(2), pp. 347-355.
[2]. Boadu,E.S.andIle,I.,2019.Betweenpowerandperception:Understandingyouth perspectives in participatory monitoring and evaluation (PM&E) inGhana.EvaluationandProgramPlanning, 77,pp. 1-8.
[3]. Chapman, S., Sullivan, C., Palm, C., Huynh, U., Diru, W. and Masira, J., 2016.Monitoringandevaluationtosupportadaptiveco-management:lessonslearnedfromtheMillenniumVillagesProject. Journalofenvironmentalmanagement,183, pp. 142-151.
[4]. Dong, R., Li, T., Li, Y., Jiang, T., Li, S., Yan, Y. and Li, Q., 2015. Data issueconsiderationsforthemonitoring andevaluationof naturalresourcesandtheenvironment–acasestudyofShangri-LaCounty,YunnanProvince,China. InternationalJournalofSustainableDevelopment&WorldEcology,22(2), pp. 178-183.
[5]. Dube, T., Ncube, S.B., Mlotshwa, S., Matsika, G.N. and Maonde, N., 2021. ThechangingfaceofmonitoringandevaluationintheageofCOVID-19:practitioners'fieldexperiencesfromZimbabwe.Heliyon,7(6),pp. 1-8.

Abstract: The outbreak of Covid-19 and the resultant lockdown has impacted the very dynamics of the retail sector in India. While organized players kept on struggling to service their customers, the unorganized sector led by neighborhood grocery stores (Kirana Stores) came as a big relief for millions of Indians to source food and grocery items. While lockdown has increased the trust for kirana stores from across segments of consumers, it also influenced these stores to relook their businessprocesses and increases their dependency on technology to provide a safe and hygienic shopping experience of their customers. This research paper aims to study the factors that emerged during the lockdown phase post-covid-19 outbreak in India which have accelerated the journey of the digital transformation of kirana stores which had started a few years ago......

Key Words: Covid-19, digital transformation, kirana stores,digital transaction, format blurring

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[3]. Apps for essentials? No thanks. Most people prefer a physical visit to stores during the pandemic. (2020, May 21).Retrieved from https://economictimes.indiatimes.com/magazines/panache/apps-for-essentials-no-thanks-most-people-prefer-physical-visit-to-stores-during-pandemic/articleshow/75866701.cms
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[5]. Berman B., December 2010, Competing the Tough Time: Business Lesson from L.L Bean, Trade Joe‟s, Costco and Other World Class Retailers, 1st Edition, pp189-193, Published Dec, 8th 2010, FT Press (Pearson Customer Library) Business Skill series

Abstract: Background:In the Nigerian banking industry, growth and profitability have not necessarily translated to meeting the banking and non-banking needs of the public as would be expected from such a sector. Over the years, the sources of revenues for the Banks have significantly shifted from core commercial banking activities like interests and deposits to other less risky, guaranteed income schemes like derivatives and trading in bonds and treasury bills. At the core of the shift from consumer/commercial lending to trading in derivatives and fixed income earnings by Banks is the quest for profitability and business sustainability. Banks are unwilling to take risks on people or the communities.....

Key Word: Business Ethics, standards, sustainability, financial performance, Codes of Conduct, Profit Margin, Return on Assets

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Abstract: It has been extensively studied how human resource management techniques affect organizational performance. many years. Unfortunately, there haven't been nearly enough studies on this topic in the context of Bangladesh and other developing nations. This research project was started to fill this clear research gap. Data gathered from fifty manufacturing companies in Bangladesh demonstrates a significant correlation between HR practises and organisational performance. Only performance evaluation is found to have a significant impact on organisational performance among HR practices.

[1]. Akhter, N. (2002), Human Resource Management in Bangladesh: A Study of Some Local Private Manufacturing Industries.
[2]. Unpublished Doctoral Thesis, University of Dhaka, Bangladesh.
[3]. Arthur, J. B. (1994), Effects of Human Resource Systems on Manufacturing Performance and Turnover: Academy of Management Journal, Vol.37, No.3, pp. 670-687.
[4]. Aswathappa, K. (2008), Human Resource Management: Text and Cases, Tata McGraw-Hill Publishing Company Limited, Delhi.
[5]. Becker, B. E., and Fuseli, M. A. (1998), High Performance Work Systems and Firm Performance: A Synthesis of Research and
[6]. Managerial Implications: Research in Personnel and Human Resource Management, Vol.16, pp. 53-101.