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All Journal Dinasti International Journal of Education Management and Social Science Journal of Accounting and Finance Management (JAFM)
Lestari Lestari
Universitas Dian Nusantara, Jakarta, Indonesia
Economics, Econometrics & Finance Education

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The Sustainability of Public Debt and Fiscal Stability in Indonesia Lestari Lestari; Nia Tresnawaty; Ranita Puspita Sari Dewi; Hamdalah Riziq R
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6040

Abstract

The purpose of this study is to analyse the sustainability of Indonesia's public debt under domestic and global fiscal pressures, identify macroeconomic factors that affect fiscal sustainability, and provide strategic recommendations for strengthening credible and sustainable fiscal policies. The research method used is an explanatory quantitative approach with time series data and panel data. The analysis methods used are the Generalised Method of Moments (GMM) to address endogeneity, and the Vector Error Correction Model (VECM) to measure long-term relationships. Indonesia's public debt has continued to increase in recent years, especially after the COVID-19 pandemic, raising concerns about long-term fiscal sustainability. Reliance on debt financing can narrow fiscal space and increase risks to macroeconomic stability. Therefore, it is necessary to conduct an in-depth study on the extent to which current public debt is still within sustainable limits, as well as its impact on national fiscal stability. The results of the study support the Fiscal Sustainability Theory, which asserts that fiscal sustainability is determined by the government's ability to maintain a positive primary balance and control the debt-to-GDP ratio in the long term. Empirical findings show that although Indonesia's debt ratio is still below the safe limit (60%), fiscal sustainability remains fragile if the primary deficit continues to be negative. The urgency of this research lies in sustainable fiscal policy. Increasing external pressures, such as high global interest rates and exchange rate volatility, increase the risk of government debt financing. In addition, spending allocations that are not fully productive can undermine the effectiveness of development financing. Therefore, it is important to scientifically analyse the factors that influence the sustainability of Indonesia's public debt and its impact on national fiscal stability.
Kepatuhan Wajib Pajak: Pemanfaatan Sistem Coretax, Literasi Pajak dan Kemudahan Akses Layanan Perpajakan Dengan Kesadaran Pajak Sebagai Variabel Moderasi (Pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan Tahun 2024) Dwi Oktaviani; Lestari Lestari; Caturida Meiwanto Doktoralina; Sigit Mareta; Tubagus Manshur
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2567

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Pemanfaatan Sistem Coretax, Literasi Pajak, dan Kemudahan Akses Layanan Perpajakan terhadap Kepatuhan Wajib Pajak yang dimoderasi oleh Kesadaran Pajak pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan Tahun 2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan data Random Sampling dan menggunakan metode Partial Least Squares-Structural Equation Modeling dengan aplikasi SmartPLS 4.1.1. Hasil penelitian ini menunjukkan bahwa Pemanfaatan Sistem Coretax tidak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Literasi Pajak, Kemudahan Akses Layanan Perpajakan, dan Kesadaran Pajak berpengaruh terhadap Kepatuhan Wajib Pajak. Selain itu, peran Kesadaran Pajak sebagai variabel moderasi tidak memperkuat hubungan antara Pemanfaatan Sistem Coretax maupun Kemudahan Akses Layanan Perpajakan, namun dapat memperkuat hubungan antara Literasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan. Temuan ini diharapkan dapat memberikan kontribusi pemikiran ilmiah yang bermanfaat sebagai referensi bagi peneliti selanjutnya dan memberikan pertimbangan tolak ukur dalam gambaran mengenai Pemanfaatan Sistem Coretax, Literasi Pajak, Kemudahan Akses Layanan Perpajakan dan Kesadaran Pajak untuk memprediksi Kepatuhan Wajib Pajak.
Co-Authors Caturida Meiwanto Doktoralina Dwi Oktaviani Hamdalah Riziq R Nia Tresnawaty Ranita Puspita Sari Dewi Sigit Mareta Tubagus Manshur