Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Pajak Indonesia (Indonesian Tax Review)
Widodo, Cahyo Aji
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Financial and Non-financial Supports on the Productivity of MSEs in Indonesia Widodo, Cahyo Aji; Mahi, Benedictus Raksaka
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3136

Abstract

Micro and Small Enterprises (MSEs) contribute significantly to the economy and job creation. The majority of MSEs use simple or traditional technology in the production process. Several common obstacles cause low MSEs productivity, such as low-quality human resources, lack of knowledge, and difficulty in finance access. Various support programs have been implemented to help MSEs increase productivity. This research was conducted to provide empirical evidence of the effect of financial and non-financial support on the labor productivity of MSEs using data at the micro level. By using multiple linear regression for the cross-sectional data, this study concludes that groups of business units receiving financial support, non-financial support, and both forms of support at the same time have productivity of respectively 28.12 percent, 16.04 percent, and 6.36 percent, higher than those receiving no support at all. The results of this study also show that non-financial support has a higher impact on business units with larger sizes and business units with more prolonged operations. Due to their positive effect on productivity, assistance support programs must be extended to more business units. The implication of this research for business is that to provide optimal benefits, support programs should be tailored to the needs of each business unit.
The Location-Based Tax Incentives in Indonesia: Special Economic Zones Afida, Chabibah Nur; Widodo, Cahyo Aji
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2171

Abstract

Tax incentive policies can be seen as a two-sided coin that has costs and benefits. Many countries adopt location-based policies to address economic disparities between regions in their countries. This essay will discuss the implementation of location-based tax incentives in the form of Special Economic Zones (SEZs) in Indonesia. This paper examines the relevant literature and provisions underlying location-based tax incentives, particularly special economic zones (KEK). SEZ development in Indonesia began in 2009 with the aim of attracting investment, spurring economic growth, and contributing to economic development in the region and the country. However, after more than a decade of its launching, SEZs in Indonesia have not developed optimally. Several problems discourage investors from investing in SEZs, such as infrastructure and land acquisition. Fiscal incentives provided in SEZs are also not very effective in attracting investors.
The Effect of Financial and Non-financial Supports on the Productivity of MSEs in Indonesia Widodo, Cahyo Aji; Mahi, Benedictus Raksaka
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3136

Abstract

Micro and Small Enterprises (MSEs) contribute significantly to the economy and job creation. The majority of MSEs use simple or traditional technology in the production process. Several common obstacles cause low MSEs productivity, such as low-quality human resources, lack of knowledge, and difficulty in finance access. Various support programs have been implemented to help MSEs increase productivity. This research was conducted to provide empirical evidence of the effect of financial and non-financial support on the labor productivity of MSEs using data at the micro level. By using multiple linear regression for the cross-sectional data, this study concludes that groups of business units receiving financial support, non-financial support, and both forms of support at the same time have productivity of respectively 28.12 percent, 16.04 percent, and 6.36 percent, higher than those receiving no support at all. The results of this study also show that non-financial support has a higher impact on business units with larger sizes and business units with more prolonged operations. Due to their positive effect on productivity, assistance support programs must be extended to more business units. The implication of this research for business is that to provide optimal benefits, support programs should be tailored to the needs of each business unit.
Co-Authors Afida, Chabibah Nur Mahi, Benedictus Raksaka