• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• Journal of International Area Studies (JIAS)
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• v.14 no.2
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• pp.187-214
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• 2010

This article is aimed at understanding the goals of the citizenship educations and changes of political cultures in the Sukarno, Suharto, and the post-Suharto periods in Indonesia. Sukarno's and Suharto's regimes adopted Pancasila, Indonesia's state ideology, as the philosophical basis of education. The citizenship education based on Pancasila was nothing but a political education, which aimed at suppressing the masses and justifying authoritarian rules of the regimes. After the collapse of the Suharto regime, a democratic citizenship education has launched, which emphasized the expanded civic rights and obligations as world citizens and the masses' active participation in politics. However, in this new curriculum, Pancasila is still emphasized as the supporting philosophical pillar of education. The reason is because, through the values of communitarianism represented in the discourse of Pancasila, the state needs to control the possible irresponsible and undemocratic behaviors of local powers and global economy when liberalism is not effectively controlled.

• Informatization Policy
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• v.30 no.1
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• pp.89-108
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• 2023

Science, technology and innovation (STI) has expanded the activity of actors from the traditional physical territory to the cyberspace. Data-driven platform services and markets advance new discussions on cross-border cooperation and cyber security, as well as discourse on sovereignty in cyberspace. These changes are also affecting the hegemony competition between the US and China. In particular, competition for aid to developing countries that are located along major resource transportation routes, such as natural gas and deep sea resources, is fierce. ASEAN is not only a geopolitical military and security point where the US and China powers collide, but its population of 600 million has great potential for the development of the digital economy due to its data resources. In this regard, this article aims to connect the discourse of liberalism and authoritarianism with data regulation and cybersecurity in international development cooperation, and derive implications for ASEAN integration through this. This study has significance as a convergence study that links international political issues related to big data in terms of global governance.

• East Asian Journal of Business Economics (EAJBE)
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• v.10 no.1
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• pp.35-45
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• 2022

Purpose - In spite of the growing importance of Taiwanese green industry, most of employees who work in this industry in Taiwan are dominated by males. Only a few females are working in this industry and their wage is lower. This research is applying role congruity theory which explains why females share only a small portion in Taiwan's green industry. This study addresses a research question, "How has the gender inequality and discrimination been reflected in the occupation structure of Taiwan's green industry? How has this gender occupation structure influenced females in the green industry?" Research design, data, and methodology - To find out the impact of gender role in the green industry, the dataset of the 2015 Taiwan Social Change Survey is used. Using STATA, t test has been implemented to address our research question with three hypotheses. Result -All of hypothesis were all supported. It is found there is a statistical difference in stereotypical thinking between female who work in the green industry and the non-green industry of Taiwan. The limited female representation in the green industry of Taiwan influences job matching and job satisfaction significantly. Conclusion - This study suggests the Taiwanese government should encourage STEM education for females and provide more relevant vocational education and training particularly for females' competency development in the green industry. By providing vocational education and training to meet the skill needs of greener economy resilient to climate change, Taiwan's green industry will grow further and will overcome gender inequality and discrimination.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.265-274
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• 2022

MSMEs in the food and beverage industry play a critical role in the Indonesian economy since they account for the majority of the manufacturing sector's GDP. Despite its importance, it is unable to compete on a worldwide scale due to a lack of technological adoption. As a result, the purpose of this study is to look into the concerns and challenges that F&B MSMEs have when it comes to technology adoption. An online survey of 626 MSMEs and in-depth interviews as well as focus groups with diverse stakeholders from four provinces, namely West Java, East Java, South Sulawesi, and North Sumatera, provided the data for this study. To be thorough, the approach used in the study is based on the Technology, Organization, and Environment (TOE) framework. According to the findings, the majority of MSMEs use technology for marketing and sales, mainly through e-commerce. Meanwhile, for a variety of reasons, most of them continue to rely on traditional and semi-automatic technologies for production. According to the TOE framework, MSMEs lack those three parts of the technology adoption framework, particularly the environmental aspect, which is mostly due to a lack of cooperation among stakeholders. Finally, as a policy proposal, we offer a comprehensive technology adoption strategy based on the findings through an integrated MSMEs development information system including many important stakeholders.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.29-39
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• 2022

The outbreak of the COVID-19 pandemic has had a significant impact on the Vietnamese economy. In the midst of a complex disease that compelled people to limit their interaction, customers' shopping habits shifted from "offline" to "online" transactions. Mobile payments have also grown in popularity. The goal of this study is to figure out what factors influence the use of mobile payments by hotel clients in Can Tho after COVID-19. The research team also examines how those factors influence customers' willingness to use mobile payment and makes recommendations to better the current situation. Primary data was collected from 227 persons using online surveys and processed with SPSS software for this study. To analyze the correlation relationship between the elements determining the intention to use, the Cronbach alpha, EFA, Correlation, and Regression methods used to assess the scale are applied. Perceived Trustworthiness, Perceived Usefulness, and Perceived Ease of Use all have positive effects on customers' propensity to use, according to the findings. Perceived Security, on the other hand, has no bearing. The findings of this study have significant theoretical and practical implications for the development of mobile payment services in Can Tho, particularly following the implementation of COVID-19.

• Korea Trade Review
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• v.41 no.3
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• pp.109-133
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• 2016

Major nations undergone grand national strategy regarding Eurasia such as China's One Belt and One Road Strategy and Korea's Eurasia Initiative owing to Eurasia's regional importance. Korea's Eurasia Initiative aims to make one continental, creative continental, peaceful continental with intra-Eurasian nations as grand national strategy is based on creative economy, undertaken by President Park's Government for the future of Eurasia after the Northeast Asian logistics hub strategy. Eurasia Initiative includes logistics network project as an important one which consists of Eurasia Friendly Express, Rajin-Hassan logistics project, the Arctic Ocean route project and Rail transport network project. The success of Eurasia Initiative depends on North Korea. The purpose of this paper is to contribute to the improvement of prompt logistics network by networking main rail transport and other transports such as inland waterway transport and air transport by studying the current situation of Eurasia Express project, including rail transport network and the efficient methods of Eurasia logistics. The efficient methods of rail transport network under the Eurasia initiative are construction of multimodal logistics network connected with rail, international cooperation for logistics standardization in Eurasia, Eurasia nations' subscription of logistics-related conventions and projects performance based on these conventions, etc.

• The Southeast Asian review
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• v.19 no.2
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• pp.173-218
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• 2009

Bring this analysis down to people-centered development perspective and looking through democratization in the Philippines, Thailand and Indonesia, we find similarities and differences among them related with the intensity of conflicts between development and human rights in the process of democratization in line with global transformation. Civil society in the Philippines criticized the developmental path in the Philippines which failed to implement land reform and eradication of poverty under the transition from 'patrimonial oligarchy' to democracy. In Thailand the coalition of military and the royalists had consolidated its power since Sarit military regime, which later paved the way 'hybrid oligarchy' era. Most Thai civil society organizations has regarded their developmental experience rather as 'maldevelopment' which disregarded economic and social rights. It has been especially believed by Thai localists that the stimulation of local markets and the building of autonomic community society will form the alternative economy without going against the conservative banner of nation, religion and king. Thaksin as a populist successfully took advantage of Thai localist ethos in favour of taking the seat of power. He projected himself as a modernizer focused on economic growth and cleaner politics. However Thaksin's procedural legitimacy was overthrown by counterattacking from military-royalist alliance, pretexting that Thaksin caused internal conflicts and lacked morality. Soeharto's New Order regime which can be called 'administrative oligarchy' had an antipathy towards notions of economic and social rights as well as civil and political rights. In spite of the fact that the fall of Soeharto opened the political space for democratic civil society organizations which had long struggled with development aggression and human rights abuses, there have been continuously a strong political and military reaction against human rights activists, NGOs and ethnic minorities such as Aceh and Papua. Nevertheless, Indonesian democracy is more promising than Philippine's and Thai democracy in terms of comparatively less pre-modern legacies.

• The Southeast Asian review
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• v.19 no.1
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• pp.67-111
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• 2009

지난여름 베트남 남부의 호치민시와 인근의 공장지대는 전례 없는 파업의 확산을 경험했다. 연구자가 만난 한국기업의 매니저들은 이를 "파업의 도미노 현상"으로 묘사했다. 호치민시 노동조합의 고위간부는 "도이머이(Doi Moi) 이후 노사관계에 가장 혼란스러운 변화가 일어나고 있다"라고 단언하기도 했다. 본 연구는 한국계 다국적 공장을 사례로 1) 최근 파업의 정치경제학적 배경은 무엇인지를 살펴본 다음, 2) 왜 어떤 공장은 최근의 파업의 소용돌이 속에서 상대적으로 안전했던 반면 다른 기업은 그렇지 못했는지, 3) 왜 어떤 공장은 파업의 과정에서 협상을 성공적으로 이끈 반면 다른 기업은 그렇지 못했는지, 4) 최근의 파업이 개별 다국적 공장의 체제에 어떤 사회적, 문화적, 정치적 영향을 미쳤는지 살펴보고자 하였다. 연구자는 연구목적을 위하여 호치민 인근과 동나이에 위치한 약 20여개의 공장을 방문하였으며 서로 다른 특징을 가지고 있는 3개의 섬유공장을 선별하여 현지연구를 실시하였다. 이 가운데 첫 번째 공장은 연구자가 90년대 말 현지연구를 실시하여 공장체제의 성격을 잘 알고 있는 다국적 공장이었다. 나머지 두 공장은 재정 상황과 정치과정의 특징이 첫 번째 공장과 대조될 뿐 아니라 서로 다른 공장이었다. 세 공장을 비교 연구함으로써 연구자는 다국적 공장의 재정적 혹은 경제적 상태가 노동쟁의의 성격을 만드는 주요한 조건이 되지만, 회사의 경제적 조건이 양호하고 경영진이 온정주의적 철학을 실천하고 있다고 해서 파업을 미연에 방지할 수 없다는 점을 보여주고자 하였다. 호치민 인근의 파업이 크게는 세계적인 경제위기, 작게는 회사의 재정상태에 영향을 받고 있지만 특정 공장에서 노동쟁의가 일어나는가의 여부는 이 공장의 정치과정과 레짐의 성격에 의해 좌우된다는 점을 밝히고자 했다. 특히 다국적 공장의 정치과정의 안정을 위해서는 '매개자' 역할을 하는 베트남 중간간부, 사무실 직원, 노조간부 등의 역할이 매우 중요하였다. 이들이 위계적으로 그리고 사회문화적으로 다른 외국인 경영진과 공장 노동자의 갈등을 어떻게 흡수하고 중재하는가에 따라 공장체제의 안정 여부가 달려 있었다. 이번 파업은 각각 다른 정치경제적 조건을 가진 여러 공장의 경영진과 노동자가 이러한 사실을 새삼 깨닫게 하는 계기로 작용했다.

• Analyses & Alternatives
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• v.1 no.1
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• pp.44-64
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• 2017

Russia's push in the Asia-Pacific region stems from its interests that have the national, regional and global dimensions. In their turn, the aims of this policy are civilizational, geopolitical, economic and prospective, with a long-term outlook. In the course of their achievement, cooperation with Northeast Asia's countries will play one of the key roles owing to the factors of geographic proximity, Northeast Asia's economic potential, risk hedging and a growing influence Northeast Asia exerts upon the global development. A new cooperation paradigm between Russia and the states of Northeast Asia should be based upon establishing and cementing self-reproducing ties. This is the central aim of Russian initiatives in relations, with Japan, the Republic of Korea, Democratic People's Republic of Korea, Mongolia and China. However, numerous obstacles ranging from Russia's absence in the regional free trade agreements and supply-production chains of value-added production to the permanent international instability generated by Pyongyang's missile-nuclear developments hamper the practical implementation of this task. Realizing the necessity to give an additional impetus to this new cooperative paradigm, Russia has to develop directions with an apparent consolidating effect. The most promising may be the establishment of a permanent security forum based upon Northeast Asia Peace and Security Mechanism chaired by the Russian Federation. The urgency of this measure and its expected support stem from the necessity to strengthen security in Northeast Asia, a task neither the US-led hub-and-spoke system nor ASE-AN-led multilateral dialogue venues have been able to resolve. The issues addressed at the security forum must include the unification of approaches to North Korean nuclear issue and producing a document specifying actions of the claimants on the disputed maritime territories in the "direct contact" situations. At the expert level, Russia has elaborated on the idea to establish such a forum outlining the spectrum of the key directions of cooperation. With the urgency in the establishment of this dialogue venue, its agenda has to be coordinated with the agendas of the existing security systems presented by the US alliances and the ASE-AN-led multilateral negotiations. The practical implementation of this initiative will strengthen security in Northeast Asia as its challenges will be resolved in the pre-emptive way based on coordinated approaches. Therefore, Russia as the Eurasian state will be one of the role players in the advent of the Asian century.