Articles

VAT Incentives as A Moderating Variable, The Effect of Electronic Card Payment, Household Consumption, and Isomorphism on VAT Revenue

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This research was carried out to determine the effect of Electronic Card Payment, Household Consumption, and Isomorphism on VAT Revenue with VAT Incentives as a moderating variable. This research uses associative research. The location of this research was carried out in the service area of ​​the Palembang Ilir Barat Pratama Tax Service Office with 392 respondents. The sample used was the Convenience Sample. The variables used in this research are Electronic Card Payments, Household Consumption, Isomorphism, VAT Incentives, and VAT Revenue. The data used in this research is primary data. The data collection technique was carried out by questionnaire. Hypothesis testing shows that Electronic Card Based Payments have a significant effect on VAT Revenue, Household Consumption has a significant effect on VAT Revenue, and Isomorphism have a significant effect on VAT Revenue. MRA hypothesis testing shows that VAT Inecntive is unable to moderate (Predictor Moderator) the effect of Electronic Card Payment on VAT Revenue, VAT Incentives is able to moderate (Quasi Moderator) the effect of Household Consumption on VAT Revenue, VAT Incentives is unable to moderate (Predictor Moderator) the effect Isomorphism on VAT Revenue.

Urban Farming in Food Security Efforts at Household Level in Indonesia: Systematic Review

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Acute nutritional problems occur due to nutritional problems caused by events in a short time. For example, disease outbreaks and lack of food (hunger) that causes emaciation. This is also what underlies the occurrence of acute nutritional problems during the Covid 19 pandemic. Food access is directly affected by urban communities, especially the urban poor. One form of the system of family food security is to increase the availability of food at the household level, especially in urban areas, namely the urban farming system. The author uses two methods to search for articles about urban farming, namely PubmEd, Science Direct and Google Schoolar. Search using keywords Urban farming, food security and Indonesia. Based on the initial search, 43 research articles were found and then identification was carried out so that they became 12 articles. The results of the search found that urban farming can increase family food security, the types of plants grown are vegetables and fruits, and the problems encountered are communication problems, level of knowledge and skills related to urban farming.

The Essence of Economic Tasks in the Implementation of Economic Relations of the Family

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In this article, the authors focused on the analysis of the economic function of the family, which are the priority areas of today’s economic reforms, the causes of income in the family, the main features of the family and household, the composition of their functions , as well as the concept of economic relations of family students.