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PAJAK NEGARA DAN PAJAK DAERAH Dini Vientiany; Najwa Nabila; Tasya Nadilla; Vany Fadillah Bastian
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i3.234

Abstract

Indonesia has a major source of government revenue: the tax system. As per the present Constitution of the Republic Indonesia, tax is an obligation in social life as all levels of society are obliged to contribute to the state. Tax payments to the state are free of charge because the proceeds of the tax payments are used for state purposes to ensure the walfare and economic well being of the Indonesian populace. Indonesia's tax system is regulated by tax laws that aim to control the dynamic relationship involving the government and the individual/ entity taxpayer.
Dampak Sosial-Ekonomi PHK terhadap UMKM Ikan Olahan: Studi Kualitatif pada Pelaku Usaha Tradisional Lathifah Ananda Putri; Najwa Nabila; Ruli Pebrina; Vany Fadillah Bastian
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1659

Abstract

The micro, small, and medium enterprises (MSMEs) sector plays a vital role in sustaining the national economy, particularly in food security and employment absorption. However, this sector remains highly vulnerable to economic disruptions, including large-scale layoffs in the industrial sector. This study aims to examine the socio-economic impacts of layoffs on the sustainability of traditional fish processing businesses. A descriptive qualitative approach was employed, with data collected through semi-structured interviews with a traditional fish processor who has operated since 1990 in Tanjung Morawa, Deli Serdang, North Sumatra. The findings reveal that layoffs have led to a significant decline in consumer purchasing power, resulting in a drop in daily production volume (from 20 to 5–8 baskets) and increased waste due to unsold inventory. The lack of innovation, absence of adaptive strategies, and minimal external support have further exacerbated the business’s vulnerability. Therefore, policy interventions and capacity-building programs are essential to enhance the resilience of MSMEs amid labor market fluctuations.