Abstract: According to the dilemma theory of Christensen about innovation, large companies are not attracted to innovation on a small scale when compared to a smaller business that wants to use innovation. Large companies recognize that getting involved in innovation might eliminate their existing business. Therefore, entry into activities that involve innovation is often delayed. Accordingly, large companies lag behind emerging companies when it comes to innovation. In this study, we attempted to conduct multi-agent simulation in order to consider the conditions under which the dilemma of innovation occurs.

• Publication Date: 27-Sep-2015
• DOI: 10.15224/978-1-63248-071-2-34
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Abstract: The tax function has associated with the nation goal, that are to accommodate the financial interests of government and at the same time capable to provide space for environmental protection and do not inhibit creativity of the community to try to create a decent life and prosperity. State has authority to implementing tax policies. The tax functions in Indonesia have not yet harmonious and balanced, because the government lead more on the budgetary function and the state budget allocations are not based on state revenue. The ideal concept of tax law for Indonesia is in accordance with the Indonesian legal idea. The establishment and enforcement of tax laws must always manifest that values, which is given the mandate by and accountable to God Almighty, so that in its application felt to be fair, humane and civilized, capable of creating national unity and realize the welfare of all Indonesian people. Setting the disincentive of taxes in the national legal tax system of Indonesia, conne

• Publication Date: 27-Sep-2015
• DOI: 10.15224/978-1-63248-071-2-35
• Views: 0
• Downloads: 0