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European Scientific Journal, ESJ | 2014

INCREASING TAX COMPLIANCE THROUGH STRENGTHENING CAPACITY OF EDUCATION SECTOR FOR EXPORT ORIENTED SMES HANDICRAFT FIELD IN EAST JAVA INDONESIA

Imam Mukhlis; Sugeng Hadi Utomo; Yuli Soesetyo

After the European Concert of 1815, “Old” Europe, characterized from ongoing wars for power, experienced the longest pediod of peace it ever had. In 40 years there were no war between the Great Powers. After the war at Crime in 1854, there was no general war for another 60 years. This was due to a strong equilibrium, wich proposed the existence of France, Germany, Austro-Hungary and Russia as main elements, having the support of England wich had the naval fleet superiority. The Balkan Wars of the 1912-1913 are the most important event in the history of the Balkan people and beyond. They are composed of a series sharp and bloody conflicts that swept Eastern Europe in the recent years. If we talk about the origins of the war, we must emphasize that the situation of the Balkan wars at the time and especially the situation that followed, was very alike to the conditions that existed before the Turks came to Europe. At that time, both during and after the Balkan Wars, the Christian states constantly fought against each other for hegemony in the peninsula. For the more serious and real judgment we should also see the impact and performance of the situations and events in the Balkans, with the new changes in the geopolitics of the European continent, at least since the early nineteenth century and the credit for this goes to the European Concert (1815).The Krena river based on its length has bigger flow than Llukaci river, and both of them spillat Ereniku river. The purpose of this study is to provide details on the quality of the waterof Krena river and its flow to the Ereniku river. The study and monitoring performed in of this paper annual period january-december 2011gives its physical-chemical results as:Iron,Manganese,nitrites,nitrates,Aluminium,phosphate,consumption of Potassium permanganate,dissolved Oxygen,water temperature,air temperature,pH value etc.Water samples were taken in polyethylene bottles of 500 ml, which initially are well cleaned.Some of parameters were measured at the location of the taken sample, since other analyzes were sent immediately to the laboratory and analyzes were made,based on pH value, conductometric,turbidymetric, spectro photometric etc. The given results show the quality of the pollution of Krena river as result of discharge of pollutants , municipal and industrial.Reading & understanding a text means being able to spot the ideas in it; to understand the given knowledge in order to compare them with the previous ones; to imply; to notice what is important, to split the known from the unknown in order to make use of ones knowledge. Readability is on the same rank with usability. Lexical knowledge and background make up two of the most essential elements that define the readability of a text. Precise reading, different techniques to ease its understanding has continuously changed especially in these years when its understanding is measured through testing. Reading comprehension development phases from analyses to synthesis enable you to deepen its study. In the long run, this study passed from a simple reading without defining objective to the one with measurable objective. Deepening the study for reading, increase its importance in a general communication in foreign language. Its complexity in many areas, affects not only the actors that play inside a class but also even the ones outside it.Inclusive education is priority in many educational systems. It seems that educational process could not be effective and successful if it is not inclusive one. Educational policy demands creating inclusive practice which means that every one would find his place and could be treated according to different needs that pupils have. It is not easy to develop educational philosophy and to implement it. On that way there are any obstacles, challenges, but the way is the only one. Those decades are dedicated to efforts to make educational process and system inclusive one. Every country has his story. We share our story so that we can collect suggestions and offer experience for all who must follow this way.Urbanization brings a sustainable development as it closely relates to demography, the movement of population. After 1990, in contrast to the communist regime era a shift from the planned population movements, to congestion mainly toward Tirana and other coastal areas has been noticed. The aim of this paper is to analyze the impact that the population movement has had into our country’s urban development. Urbanization is considered to be a major component for the economic growth of a country, especially in coastal areas, in which it is more incentive for sustainable development. The urbanization has passed through several stages: pre-industrial, industrial and postindustrial one. It is seen as a means to improve civilization, while bringing more progress and development. So we may ask: Was it worth a movement of population without a plan in Albania and should we put nowadays a planning strategy for the urbanization and demography?The environmental politics has assumed in the last times a wide and transversal dimension, focused on problems and relations of a complex system such as the environment, in the whose inner different elements act and put equity and disequity problems. With the new strategy, the European Community means to pursue the integration of environmental sustainability goals (Goteborg Agenda) with those of the economic and social development (Lisbon Agenda), the environmental politics integrate therefore substantially to the problems of social-economic development. The adoption of systems of eco-management from a relevant number of companies even in the touristic sector and their certification in conformity with international and European standards represent an important innovation element, following to this strategy inclined to conjugate the development with the protection of the environment. The systems of environmental management have by now become a distinctive element of the companies which aim to cover a relevant role in the competitive national and international scenery, even because their nature itself makes them verifiable from third independent subjects and suitable to stimulate the continuous improvement of environmental and productive performances. Object of the present work is the analysis of the project management for the improvement of the quality of services in the tourism sector which allows to obtain the Emas/Ecolabel certification in a touristic structure in South Italy.In this article are given on alternative energy considerations, including these forms of production: • Solar Energy (Photovoltaic) • Wind Energy • Biomass Energy • Biogas • Biodiesel Where are given technological considerations for the application of each case in the Albanian territory.The economic crime as a system of groupings of types of criminal acts with similar characteristics in modern conditions is characterized by a rich and diverse criminal phenomenology, adaptable to all stadiums of the development of society. The financial crime is part of the economic crime which is rapidly evolving and expanding causing huge material damage, as that undermines the foundations of the functioning of any country, especially some that ten years ago transited from contract in a trading economy, what is case of the Republic of Macedonia. The article presents observations of the current situation with financial crime in the Republic of Macedonia, which highlight the specifics regarding the actions of all subjects included in the fight against this difficult and complex phenomenon. It’s rightfully to point out the need for specialized treatment of financial crime in managing financial investigations as well as criminal operating items. For this purpose are applied modern criminality tools and methods derived primarily from the bosom of conspiratorial police and judicial instruments and methods provided by the Law of the Financial Police. Resolved financial crime in the country is not a reflection of reality, given that this area is with extremely high “dark number”.Public services and their management have a great influence in the development of the local economy of a country. During the process of transformation of the community in an intense computing system of information, the offering of these services through information technology, in an effective, fast, transparent and safe mannerin accordance with citizens and businessneeds are very important. Referring to makers of online declaration, this is an important measurethat will influence in increasing the effectiveness of tax administration, to minimize the tax evasion in labour market, and to facilitate the exchange between two important institutions: Tax Office and Social Insurance directory. However, this online information exchange between these two institutions, aims in facilitating the data exchange between these two directories, with the purpose of establishing a clear evidence of the data of social insurance payments from that of businesses and citizens. This exchange will help the history creation, for each social insurance payer, thereby helping them in having the necessary profits from these paid contributions.Christianity as a consummate and the most individualized religion, allows one to best harmonize the relationships between an individual, society, and the state. Christianity roots in the fundamental sentiment of personal responsibility for own thoughts and deeds. That the Christian doctrine has an immense variety of tools to resolve the whole gamut of socio-political issues has been brilliantly evidenced in hosts of victories on a civilization scale. Being a pro-active religion, Christianity has been the driving force behind the groundbreaking, epoch-making processes both at political and scientific level. Christianity has brought about a new model of state economy basing on equity and liberalism. However, having swerved from good intentions, the modern Christian nations are caught in the economic crisis, facing the urgency to regain their economic strength lavished on the rest of civilizations. The only way to reach this is to reconsider Christian values.


Jurnal Ekonomi dan Ekonomi Studi Pembangunan | 2016

Pengaruh Penanaman Modal Asing, Penanaman Modal Dalam Negeri Dan Belanja Modal Terhadap Pertumbuhan Ekonomi Provinsi Di Indonesia

Reza Lainatul Rizky; Grisvia Agustin; Imam Mukhlis

This study is aimed to investigate the influence of foreign direct investments, domestic direct investments, and capital expenditures towards the Indonesia economic growth 2010-2013. Quantitative research design was employed in this study. The data used are secondary data with panel data. Panel data utilized cross section data comprising 33 provinces in Indonesia while the use of time series data in 2010-2013. The analysis method applied was panel regression analysis method with a Fixed Effect model. The result of this study demonstrated foreign direct investments, domestic direct investments, and capital expenditures have positive and significant influences towards provincial economic growth in Indonesia from the year 2010-2013 partially and simultaneously. Keywords: Foreign Direct Investment, Domestic Direct Investment, Capital Expenditure, Economic Growth


Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018) | 2018

A Competitiveness Analysis of Economic Sector in Tuban Regency, East Java

Imam Mukhlis; Sugeng Hadi Utomo; Lisa Rahmani; Yashinta Maya Fernanda


Economic Journal of Emerging Markets | 2018

Economic agglomeration, economic growth and income inequality in regional economy

Imam Mukhlis; Isnawati Hidayah; Sariyani Sariyani


Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship | 2017

Economics Teachers Perception on Asean Economic Community and the Implication toward the Teaching of Economics

Sri Umi Mintarti W; Agung Haryono; Imam Mukhlis; Nasik Nasikh; Ro'ufah Inayati; Ali Wafa


Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan | 2017

Analisis Pengaruh Foreign Direct Investment, Nilai Tukar, Dan Government Expenditure Terhadap Pertumbuhan Ekonomi Di Indonesia

Delta Ananda Arga Putra; Imam Mukhlis; Sugeng Hadi Utomo


International Journal of Financial Research | 2016

The Effect of the Perception of Deposit Bank Rate, Quality of Service, and the Using of Banking Technology towards Rural Fellow's Interest to Save Money in Bank Rakyat Indonesia Inc. Unit Wates - Blitar

Ria Prasetyo; Dwi Wulandari; Imam Mukhlis


Proceeding SENDI_U | 2015

STUDI PENGARUH PENDIDIKAN PAJAK DAN RASA KEADILAN TERHADAP PENCAPAIAN KEPATUHAN PAJAK PELAKU USAHA SEKTOR UMKM BIDANG KERAJINAN TANGAN KABUPATEN/KOTA DI JAWA TIMUR

Imam Mukhlis; Sugeng Hadi Utomo; Yuli Soesetyo


Jurnal Ekonomi dan Studi Pembangunan | 2015

Analisis Penggunaan Uang Elektronik Pada Mahasiswa Fakultas Ekonomi Universitas Negeri Malang (Studi Kasus: Uang Elektronik Brizzi)

Didin Elok Parastiti; Imam Mukhlis; Agung Haryono


International Journal of Financial Research | 2015

The Role of Taxation Education on Taxation Knowledge and Its Effect on Tax Fairness as well as Tax Compliance on Handicraft SMEs Sectors in Indonesia

Imam Mukhlis; Sugeng Hadi Utomo; Yuli Soesetio

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Sugeng Hadi Utomo

State University of Malang

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Agung Haryono

State University of Malang

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Yuli Soesetyo

State University of Malang

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Ali Wafa

State University of Malang

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Grisvia Agustin

State University of Malang

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Nasik Nasikh

State University of Malang

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Ro'ufah Inayati

State University of Malang

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