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All Journal MABIS: Manajemen dan Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Purnomolastu, N.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS TINGKATAN STRES DAN PENGARUHNYA TERHADAP KINERJA PIMPINAN CABANG BANK SWASTA NASIONAL DI SURABAYA Purnomolastu, N.
Journal of Management and Business Vol 3, No 1 (2004): MARCH 2004
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10891.736 KB) | DOI: 10.24123/jmb.v3i1.76

Abstract

After facing some problems for the last few years and along with the monetary crisis in Indonesia, now days, especially concerning with the top management of bank, in running banking activities comes to surface. The activities are close to demand/ target assigned to them which surely affects their stress level. In the end, it also affects their performance. This research was conducted in June 2003 to private bank in Surabaya that enter into an alliance with "Perbanas" (National Private Bank Association). It aimed at knowing to what extend the level of stress undergone by the bankers and its impacts upon it. The research was conducted to 51 banks its recorded in “Perbanas" secretariat by means of list of questions. The list had been standardized and formulated through scoring of stress level and the degree offreedom 5% Chi-Square (Q2) with out. if the were the impacts of the stress level
Pengaruh Shadow Economy terhadap Tax Ratio di Indonesia Liyanto, Jonathan; Purnomolastu, N.
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1656

Abstract

Indonesia continues to face challenges from the shadow economy, which includes unrecorded activities such as informal employment, cash-based transactions, and tax evasion. This phenomenon directly contributes to the persistently low tax ratio, which stood at only 10.4% of GDP in 2022 well below the OECD average of 33.5% and the Asia-Pacific average of 19%. This study aims to examine the impact of the shadow economy on Indonesia’s tax ratio and evaluate the effectiveness of government measures such as tax amnesty, the digitalization of tax administration, and incentives for micro, small, and medium enterprises (MSMEs). Using a descriptive qualitative approach, the research combines secondary data from BPS, DJP, OECD, and IMF with primary data obtained through interviews with tax officials in Surabaya. The findings show that the shadow economy, estimated at 8.3-10% of GDP (equivalent to IDR 1,958 trillion), significantly narrows the tax base and undermines fiscal capacity. Although policies like the 2016 tax amnesty increased the taxpayer base and short-term revenues, their impact on the tax ratio remained limited. The study concludes that reducing the shadow economy requires integrated strategies that combine regulatory reform, administrative modernization, taxpayer education, and greater transparency in tax allocation.
Co-Authors Liyanto, Jonathan