Asian Journal of Economics, Business and Accounting 2021-09-27T02:12:43+00:00 Asian Journal of Economics, Business and Accounting Open Journal Systems <p style="text-align: justify;"><strong>Asian Journal of Economics, Business and Accounting (ISSN: 2456-639X)</strong> aims to publish high quality papers (<a href="/index.php/AJEBA/general-guideline-for-authors">Click here for Types of paper</a>) in all areas of ‘Economics, Business, Finance and Accounting’. This journal facilitates the research and wishes to publish papers as long as they are technically correct, scientifically motivated.</p> Research on Curriculum Construction Path Based on "DCOI" Concept -Taking Finance Major as an Example 2021-09-25T13:29:52+00:00 Sun Ye <p>Curriculum construction is the key field of higher education in China at present and in the future, and also the important focus of connotative development of colleges and universities. Starting from the problems existing in the current curriculum construction and drawing lessons from the educational concept of higher engineering certification, this paper puts forward the DCOI curriculum construction concept, creates the "12345" curriculum construction mode with four dimensions of "system construction - resource construction - teaching implementation - evaluation and improvement", and realizes it through the practice in the major of finance. The construction goal of "curriculum system integration, curriculum resource informatization, efficient classroom teaching and scientific curriculum evaluation" has achieved remarkable construction results and formed a relatively complete curriculum construction paradigm.</p> 2021-09-25T00:00:00+00:00 ##submission.copyrightStatement## Analysis of Tax Structure Performance and its Ratio in Indonesia 2021-09-22T05:46:00+00:00 Amri Amir Adi Bhakti . Junaidi Syahmardi Yacob <p>This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions &gt;50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value&gt; 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.</p> 2021-09-22T00:00:00+00:00 ##submission.copyrightStatement## The Impact of Trade Cost on Readymade Garment Export: The Case of Bangladesh 2021-09-27T02:12:43+00:00 Mahmuda Akter Khuky <p>The main purpose of this study is to understand whether the trade cost influences the export of Readymade Garment (RMG) export of Bangladesh. Theoretically, with an increase in the volume of exported goods, the costs will also increase. Therefore, this study is to examine the impact of trade costs on the readymade garment export performance of Bangladesh for the period of 2007 -2015. This study applied two types of panel data models: pooled OLS model and the Poisson-Pseudo Maximum Likelihood (PPML) estimation procedure have been employed in the estimation. The main contribution of the paper compared to other studies on Bangladesh lies in its approach in addressing the impact of trade costs on exports and using PPML gravity equation estimation. The results of the study indicate that trade costs have a significant negative impact on exports of Bangladesh. The major findings show that trade cost has a negative and significant impact on Bangladesh's bilateral RMG export performance. This implies that the Bangladeshi government should work to reduce domestic trade costs in order to boost efficiency and sustainably promote RMG export.</p> 2021-09-23T00:00:00+00:00 ##submission.copyrightStatement##