The small and medium tourism enterprises sector has experienced a decline in Indonesia’s economic conditions in recent years. This research aims to advise stakeholders regarding factors that must be considered and included in future policy formulation. The research methodology is a mixed method supported by the N-Vivo computer program, interview studies, and FGD. This research focuses on four tourism provinces in Indonesia. The research results using thematic analysis identified 133 codes, 19 categories, nine core themes, and one impact theme. This research’s novelty highlights that government policy’s effects on tourism SME marketing are not significant due to weak support. Apart from that, partnerships and collaboration between the central regional government and tourism SMEs are the main factors determining their development at the regional level. This research concludes that government intervention and support in encouraging the growth and sustainability of tourism SMEs are necessary. The Government must promote collaboration between tourism SMEs because increasing the number of tourists is crucial, as well as encouraging sustainable marketing practices and simplifying regulations. The recommendation is that the Government immediately simplify regulations, expand partnerships and collaboration, and promote innovation in tourism SMEs. By implementing these recommendations, policymakers can create an environment that supports the development of tourism SMEs, allowing the tourism sector to increase GRDP.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
High-quality development in China requires higher vocational education, scientific and technological innovation, and sustainable economic development. The spatial distribution patterns of these factors show higher levels in the east and coastal areas compared to the west and inland regions, emphasizing the need for coupling coordination with the social economy. This study examines the impact of sustainable economic development on the coupling coordination degree using the spatial Durbin model. The results show a positive promotion and spillover effect, with regional variations. The main factors affecting the difference in coupling coordination are the amount of technology market contracts, fiscal expenditure on science and technology, patent application authorizations, tertiary industry output value, and the number of R&D institutions. According to the grey prediction model, the coupling coordination degree is expected to increase from 2022 to 2025, but achieving primary coordination may still be challenging in some areas. Therefore, strategies that utilize regional characteristics for coordinated development should be developed to improve the level of coupling coordination and create a mutually beneficial environment.
Poverty, and especially the widening disparity between the rich and the poor, leads to social unrest that can interrupt the harmonious development of human society. Understanding the reasons for income inequality, and supporting the development of an effective strategy to reduce this inequality, have been major goals in socioeconomic research around the world. To identify the determinants of the income gap, we calculated the Gini coefficients for Chinese provinces and performed regression analysis and contribution analysis for heterogeneity, using data from 30 Chinese provinces from 2002 to 2018. We found that urbanization, higher education, and foreign direct investment in eastern China and energy in central and western China were important factors that increased the Gini coefficient (i.e., decreased equality). Therefore, paying more attention to the fair distribution of the factors that can increase the Gini coefficient and investing more in the factors that can reduce the Gini coefficient will be the keys to narrowing the income gap. Our approach revealed factors that should be targeted for solutions both in China and in other developing countries that are facing similar difficulties, although the details will vary among countries and contexts.
Shipbuilding industry is characterized by high price competition, as well as tight deadlines for product design and production. The dominant positions in the civil shipbuilding market are occupied by the countries of Southeast Asia, and for a number of reasons, participants from other countries are uncompetitive. Thus, in order to ensure the sustainable development of companies in the global civil shipbuilding market, it is necessary to identify and analyze the main factors that provided the competitive advantages of industry leaders. Assessment of further directions of shipbuilding development is a necessary condition for the formation of competitive advantages of new market participants. The article analyzes the main directions of development of the world civil shipbuilding in the period after World War II, as well as prospects for the future. As a result of the analysis of the latest organizational management concepts, the concept of modular production in shipbuilding is proposed, and directions for further research are determined.
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