Contribution of Nepal Telecom to Nepalese Revenue

2020 ◽  
Vol 9 (1) ◽  
pp. 32-44
Author(s):  
Biranji Gautam ◽  
Devi Lal Sharma
Keyword(s):  
Research Design ◽  
Income Tax ◽  
Local Development ◽  
Secondary Data ◽  
Vital Role ◽  
Public Enterprise ◽  
Descriptive Research ◽  
Design Case Study ◽  
Mobile Telecom

Public enterprise in Nepal plays vital role in generating revenue in Nepal. Nepal Telecom (NT) is the leading and high revenue contributing public enterprise in Nepal. The main aim of this study is to examine the contribution of different tax from NT to Nepalese revenue. Hence, descriptive research design was applied to complete this study. Under the descriptive research design case study of NT has carried out to attain the desired objective of this study. At present there are major five licensed mobile telecom are into operation in Nepal which was considered as population. Out of these, NT has coverage nationwide as well highest revenue generating company. So, NT is taken as sample by following the convenience sampling method. The study has based on secondary data. Revenue from NT includes income tax, and VAT, custom, service fees, local development fees, dividend tax, and share of profit etc. The income tax from NT to total revenue is the highest 1.66 percent and the least 1.19 percent and average 1.43 percent during the study period

scholarly journals Contribution of Income Tax to GDP in Nepal

2020 ◽  
Vol 3 (1) ◽  
pp. 73-84
Author(s):  
Krishna Gopal Adhikari
Keyword(s):  
Research Design ◽  
Income Tax ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax System ◽  
Policy Makers ◽  
Revenue Generation ◽  
Descriptive Research ◽  
Revenue Collection ◽  
Income Tax Revenue

This research paper examines the contribution of income tax in revenue generation in Nepal after 2068 to 2073 B.S. The focus of the article is in the area of tax revenue collection. The results obtained from secondary data and information collected from reports, articles and journals. It is based on descriptive research design with the estimate of income tax to revenue generation. This suggests that the ratio of income tax on GDP is increasing every year since study period. Such a study is important in order to estimate contribution of income tax to GDP. The findings help to solve the problems of Income Tax System of Nepal. The main conclusion drawn from this study is the contribution income tax revenue is not sufficient to generate funds of tax revenues. This article recommends that the researchers, government and policy makers who want to know the contribution of income tax revenue to GDP in Nepal.

scholarly journals Sistem Informasi Geografi untuk Analisis Potensi Sumber Daya Lahan Pesisir Kepulauan Padaido Kabupaten Biak Numfor, Papua

2021 ◽  
Vol 8 (5) ◽  
pp. 895
Author(s):  
Rosalina Giovani Mandowen ◽  
Rinto H Mambrasar
Keyword(s):  
Economic Value ◽  
Secondary Data ◽  
Regional Government ◽  
Land Resources ◽  
Descriptive Research ◽  
Research Areas ◽  
Analysis Technique ◽  
Gis Software ◽  
Coastal Land

<p class="Abstrak">Sistem Informasi Geografi (SIG) dengan layanan informasi pengelolaan lahan yang cocok sehingga lahan akan bernilai ekonomi, oleh karenanya penelitian ini membahas pemetaan dan pengkajian potensi sumber daya lahan pesisir dalam mendukung usaha budidaya, pariwisata, konservasi, dan daerah tangkapan ikan yang berkelanjutan. Metode penelitian secara deskriptif memakai pendekatan survei untuk pengamatan wilayah penelitian dan pengumpulan data sekunder serta pendekatan analisis spasial untuk parameter dan kriteria kesesuaian lahan. Teknik pengolahan dan analisis data ini menggunakan <em>software</em> SIG yakni <em>ArcGIS</em> 10.1 dengan model <em>skorin</em>g dan <em>overlay</em>. Hasil penelitian dengan studi kasus Kepulauan Padaido ini dapat disimpulkan bahwa saat ini dengan adanya SIG yang dibangun, Pemerintah Daerah Biak Numfor sudah dapat mengolah lahan pesisir untuk dimanfaatkan sesuai dengan potensi lahan yang seharusnya, seperti potensi lahan untuk usaha budidaya rumput laut seluas 13.269,41 ha atau 94%, untuk budidaya teripang seluas 7.069,91 ha atau 83%, sebagai aktifitas pariwisata pesisir seluas 7.778,45 ha atau 86%, sebagai kegiatan konservasi seluas 2.957,54 ha atau 163%, untuk daerah tangkapan ikan karang seluas 2.078,92 ha atau 80%, dan sebagai daerah tangkapan ikan pelagis 1.585,61 ha atau 87%.</p><p class="Abstrak"> </p><p class="Abstrak"><em><strong>Abstract</strong></em></p><p><em>Geographic Information System (GIS) with suitable land management information services so that the land will be of economic value, therefore this study discusses the mapping and assessment of the potential of coastal land resources in supporting sustainable aquaculture, tourism, conservation, and fishing grounds. The descriptive research method uses a survey approach for observation of research areas and secondary data collection as well as a spatial analysis approach for land suitability parameters and criteria. This data processing and analysis technique uses GIS software namely ArcGIS 10.1 with a scoring and overlay model. The results of the study with the Padaido Islands case study can be concluded that currently with the GIS being built, the Regional Government of Biak Numfor has been able to cultivate coastal land to be used according to the potential of the land that should be, such as the potential land for seaweed cultivation business area of 13,269.41 ha or 94%, for sea cucumber cultivation covering 7,069.91 ha or 83%, as coastal tourism activities covering 7,778.45 ha or 86%, as conservation activities covering 2,957.54 ha or 163%, for reef catchments covering 2,078.92 ha or 80%, and as a pelagic catchment area 1,585.61 ha or 87%.</em><em></em></p><p> </p>

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals Pengaruh Eksploitasi Sumber Daya Alam Perairan Terhadap Kemiskinan Pada Masyarakat Nelayan

2020 ◽  
Vol 21 (01) ◽  
pp. 43-58
Author(s):  
Feryl Ilyasa ◽  
Muhammad Zid ◽  
Mieke Miarsyah
Keyword(s):  
Natural Resources ◽  
Research Design ◽  
Natural Waters ◽  
Secondary Data ◽  
Fishing Communities ◽  
Literature Study ◽  
Foreign Investments ◽  
Study Approach ◽  
Descriptive Research ◽  
Data Source

The aim of this article is to find out how the influence of exploitation of aquatic natural resourceson the poverty of fishing communities. The method in this article used a descriptive research design forusing a literature study approach. Based on the type of research and the type of data source used, the datacollection technique in this study is used the secondary data. The results in this study can be seen in twoaspects, are: (1) the ease of foreign investments that can be exploit for the natural resources of fisheries inIndonesia; (2) the influence of exploitation of the natural resources of the waters carried out on poverty inthe fisihing community. Exploitation of aquatic natural resources in Indonesia is due to the ease with whichforeign parties can be invest in Indonesia in the field of fisheries, and then this ease of investment fromforeign parties results in the intervention of foreign parties who can to control the natural waters resourcesin Indonesia, both in the form a legal entitiy or in the form of an individual, it can be also for drain thenatural waters resources, especially fisheries in Indonesia, and which can to be affect the walfare of fishingcommunities.

scholarly journals The Role of Biogas for Economic Sustainability in Nepal: User’s Perspective

2017 ◽  
Vol 1 (2) ◽  
pp. 36-46
Author(s):  
Maheshwar Prasad Yadav
Keyword(s):  
Sustainable Development ◽  
Renewable Energy ◽  
Secondary Data ◽  
Vital Role ◽  
Economic Sustainability ◽  
Economic Activities ◽  
Energy Technologies ◽  
Analytical Research

 Background: Economic sustainability is an important ingredient of sustainable development. Sustainable development is the positive changes in a pattern of resources use in such a way that present needs can be met without destroying the ability for the future generations to meet their needs. Furthermore, renewable energy as an essential ingredient of environment comes from resources which are continually replenished. Renewable energy technologies such as biogas, solar and micro-hydro are widely promoted in Nepal and biogas only considered for this study.Objective: To examine role of biogas for economic sustainability in Nepal based on a case study of Niglihawa VDC of Kapilvastu district.Methodology: This study consists of descriptive cum analytical research design and based on both primary and secondary data. The users’ perspectives of sixteen out of twenty two biogas users have been collected by using structured questionnaire. Moreover, the simple statistical techniques of analysis such as table, percentage, and graphs have been employed in this study.Results: Biogas is an important factor in relation to enterprises and employment through saving time and creating agro-based micro enterprises. Biogas also contributes for economic activities through utilizing bio-slurry as feed and fertilizer.Conclusion: Biogas plays the vital role for the economic sustainability through creating enterprises and employment as well as utilizing bio-slurry as fish meal and fertilizer in the context of Nepal in one way or another. The results may be varied in other area and/or sector of Nepal and beyond.

scholarly journals Sustainable Development in Island Communities: The Case Study of Postira

2014 ◽  
Vol 6 (3) ◽  
pp. 254-269 ◽  
Author(s):  
Željka Tonković ◽  
Jelena Zlatar
Keyword(s):  
Sustainable Development ◽  
Community Development ◽  
Local Community ◽  
Local Development ◽  
Secondary Data ◽  
Primary Data ◽  
Structured Interviews ◽  
Sustainable Community Development ◽  
Island Communities

Abstract The article shows the results of the case study of Postira, a village and a municipality on the island of Brač (Croatia) and presents a positive example of sustainable community development on islands in the post-transition social context. Based on the theory of sustainable local community development and its four pillars (economic, ecological, social and cultural), we analyse both the secondary data and the primary data collected from semi-structured interviews with the key actors of local development. The study shows that economic, ecological, social and cultural domaines are connected in Postira which allows for sustainable development of the place. By examining various aspects of sustainable development in Postira, we present the general framework of sustainable island development. It is based on integral development of the local community on sustainability principles, it defines key processes and guidelines and can be applied to rural and island areas, taking into account the specificities of each community.

scholarly journals Income Tax and VAT Review as Evaluation of Tax Obligations

2020 ◽  
Vol 3 (2) ◽  
pp. 109-116
Author(s):  
I Kadek Yoga Sanjaya ◽  
◽  
I N Darmayasa ◽  
I N Mandia ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Secondary Data ◽  
Primary Data ◽  
General Description ◽  
Financial Reports ◽  
Contingent Liabilities ◽  
Object Based ◽  
International Assessment

This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations, while secondary data in the form of general ledgers, commercial financial reports, reported tax return and other tax supporting documents. The method used for this research is qualitative method as a case study. The tax review performed is a review of the income tax article 21, income tax article 23, income tax article 4 paragraph 2, income tax article 26, corporate income tax and VAT on foreign services. The conclusion of this research are (1) the condition of tax compliance on PT BCL was still classified as under comply both in accordance with national and international assessment standards; (2) contingent liabilities arise marked by a discrepancy between the value of the reported tax object and the value of the tax object based on the review until the delay in payment and reporting tax obligations.

scholarly journals The Influence of Turnover Factors Toward Employees’ Intention to Stay: A Case Study in Indonesian Islamic Universities

2020 ◽  
Vol 21 (1) ◽  
pp. 80-91
Author(s):  
Nazaruddin Malik
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Research Design ◽  
Religious Belief ◽  
Employee Turnover ◽  
Positive Impact ◽  
Intention To Stay ◽  
Descriptive Research ◽  
Corporate Commitment

This study analyzed several employee turnover factors, such as satisfaction, organizational commitment, and religiosity, to predict the employees’ intention to stay. Very few studies in the Muslim context have explored such a corporate attitude from the viewpoint of job satisfaction and organizational commitment. This study employed a quantitative and descriptive research design. A survey was used to analyze the correlation between some predictors of the employees’ intention to stay. In particular, it attempted to show that religiosity affected both job satisfaction and organizational commitment either directly or indirectly. The data were obtained from 150 employees in some Islamic universities in Malang. The findings revealed that (1) job satisfaction was influenced by religious beliefs. (2) job satisfaction significantly affected the employees' commitment. (3) religiosity gave an indirect positive impact to the corporate commitment through job satisfaction, and 4) religiosity was positively related to the employees' intention to stay. Regarding this, the employees who keep the religious belief in the workplace are encouraged to bring themselves to perform excellently.

scholarly journals Revenue and Expenditure Structure of Vyas Municipality

2018 ◽  
Vol 10 (1) ◽  
pp. 42-55
Author(s):  
Devi Lal Sharma
Keyword(s):  
Research Design ◽  
Local Governments ◽  
Local Level ◽  
Secondary Data ◽  
Public Places ◽  
Average Growth ◽  
Administrative Services ◽  
Internal Revenue ◽  
Study Approach ◽  
Descriptive Research

The local governments or the municipalities are responsible to provide administrative services to the local level and to develop infrastructures to provide physical facilities to municipal people. Thus, the major functions of the municipalities are the building up the infrastructure and supra structure and protecting public places and so on. To conduct such philanthropic works it is essential to sustain themselves financially. This study has intense relation with revenue and expenditure of Vyas Municipalities regarding the objectives to analyze, examine and interpret the Revenue and Expenditure. Descriptive research design has been adopted to conduct present study. Under the descriptive research design this study focuses on analyzing income and expenditure pattern of Vyas municipality thus case study approach has been followed to conduct this research. There are 243 municipalities in Nepal which are considered as the population of this study. Among them Vyas municipality is taken as sample using convenience sampling method. This study focuses on municipal revenue and expenditure thus based on secondary data. Vyas municipality largely depends upon the revenue raised from external sources to fulfill the financial requirements. The total revenue has been occupied by internal revenue and external revenue. The average growth rate of internal revenue has been greater than external revenue during the study period. Vyas municipality itself has been suffering from financial inadequacy. So unnecessary expenditure made for the consumption purpose should be cut off. Expenditure made for unproductive sectors should be minimized and utilized effectively. The Journal of Nepalese Business Studies Vol. X No. 1 December 2017, Page: 42-55

scholarly journals INCREASING EFFECTIVENESS WAQF ROLE IN EDUCATION IN INDUSTRI REVOLUTION 4.0 ERA

2020 ◽  
Vol 3 (12) ◽  
pp. 53-63
Author(s):  
Cecep Soleh Kurniawan ◽  
Mas Nooraini Mohiddin
Keyword(s):  
Human Resources ◽  
Secondary Data ◽  
Vital Role ◽  
Muslim Community ◽  
Descriptive Research ◽  
The Core ◽  
The Past ◽  
History Of ◽  
Individual Style

The vital role of waqf institution and its contribution in many sectors becomes the core of the strongest economy in the Muslim community in the past at present. Waqf is the main sponsorship for the Muslim community when its function is to eliminate ignorance through education. Education is the most important thing in this era which can change an individual style of life. The success of education can become a medium in developing the country through the success of producing a quality, potential, creative and innovative product. This research tends to explore the history of waqf and education in order to identify the way of improving the waqf role in this era. A descriptive research methodology will be used. Analyzing information from secondary data such as journals, paper works, and relevant articles will be done. Waqf Management and administration should be done in order to prepare for the Industry Revolution 4.0 which robotic has replaced human resources. The effectiveness of waqf in education will enable to produce quality human resources and provide a better education for the community.

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