Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Management Science and Information Technology (IJMSIT) jle
Oliviane Oroh
Sekolah Tinggi Ilmu Ekonomi Sulawesi Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of the Impact of 12% VAT Implementation on the Indonesian Economy: An Empirical Study of the U-Shaped Impact Phenomenon on Public Purchasing Power in the January-June 2025 Period Wenti Frisca Septiani Putri; Oliviane Oroh; Dikdik Maulana
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.342

Abstract

This study examines the economic impacts of Indonesia's 12% Value Added Tax (VAT) during January-June 2025 using a Difference-in-Differences (DiD) approach. The VAT increase from 11% to 12%, effective January 1, 2025, aims to boost state revenue and support post-pandemic economic recovery. Analysis draws on time series data from Statistics Indonesia (BPS), Bank Indonesia, and the Ministry of Finance, along with household surveys and MSME data. Results show that the 12% VAT added 0.45 percentage points to national inflation, with manufacturing bearing the largest burden at 0.18 percentage points. A striking U-shaped pattern emerged in purchasing power effects: middle-income groups (quintile 3) suffered the steepest decline of 3.4%, while low and high-income groups experienced smaller reductions. The VAT exhibits regressive characteristics, pushing the Gini coefficient from 0.381 to 0.394 and raising poverty rates from 9.54% to 9.78%—forcing approximately 640,000 people below the poverty line. While state revenue increased by 18.7%, mitigation interventions worth 0.3-0.5% of GDP became necessary. The study recommends targeted mitigation strategies: focused social compensation, revised VAT-exempt goods lists, and integrated progressive tax reforms.
Modernization of Social Dialogue through Corporate Social Responsibility in Business Organizations in Indonesia Andriya Risdwiyanto; Oliviane Oroh; Damir Pada
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7607

Abstract

This study critically examines the modernization of social dialogue through Corporate Social Responsibility (CSR) in Indonesian business organizations. Employing a descriptive qualitative approach, the research utilizes a multiple case study design involving four organizations from the manufacturing, plantation, energy, and financial services sectors. Data collection methods include semi-structured interviews, targeted observations, focus group discussions, and reviews of sustainability reports, CSR documents, regulations, and relevant literature. A total of 24 informants participated, including CSR managers, industrial relations staff, worker representatives, beneficiary communities, local government officials, and civil society organization members. Thematic analysis was conducted to identify patterns related to participation, information transparency, communication equity, complaint resolution, and social outcomes. Findings indicate that CSR initiatives provide substantial benefits through business training, education, health services, financial literacy programs, environmental stewardship, and local economic partnerships. However, stakeholder dialogue remains uneven, as workers and community members are often involved only after program designs are complete. Additionally, complaint mechanisms frequently lack clear response timelines, designated responsible parties, and follow-up reports. While digital channels improve communication efficiency, in-person meetings are still necessary, particularly for groups with limited digital literacy. This research highlights the potential of CSR to enhance social dialogue when stakeholders are actively engaged from the outset.
Co-Authors Andriya Risdwiyanto Damir Pada Dikdik Maulana Putri, Wenti Frisca Septiani