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All Journal JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN Indonesian Journal of Geography Signifikan : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kuantitatif Terapan Jurnal Pembangunan Wilayah dan Kota Jurnal Pendidikan Ekonomi Undiksha Journal of Indonesian Applied Economics EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis The Indonesian Journal of Planning and Development Jurnal Wilayah dan Lingkungan JDE (Journal of Developing Economies) Jurnal Ekonomi & Kebijakan Publik Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Bina Praja Integritas: Jurnal Antikorupsi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Economics and Finance in Indonesia Sebelas Maret Business Review Jurnal Perencanaan Pembangunan Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Jurnal Keluarga Berencana Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences juremi: jurnal riset ekonomi Jurnal Kebijakan Ekonomi Return : Study of Management, Economic and Bussines Journal Publicuho Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Ekonomi, Teknologi dan Bisnis Jurnal REP (Riset Ekonomi Pembangunan) IIJSE Jurnal Ekonomi Pembangunan Jurnal Ekonomi dan Pembangunan Indonesia Economic and Finance in Indonesia Economic Development Analysis Journal Buletin Pos dan Telekomunikasi Jurnal Ekonomi Kuantitatif Terapan Jurnal Ekonomi dan Studi Pembangunan (JESP)
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Household consumption expenditures and the performance of provincial VAT revenue Widi Astuti Ari Setiyaningsih; Khoirunurrofik Khoirunurrofik
Sebelas Maret Business Review Vol 7, No 1 (2022): June 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i1.61014

Abstract

This study examines the relationship between household consumption expenditures and the performance of VAT revenue at the provincial level in Indonesia during 2011-2019. Household consumption is divided into food and non-food contests. The PPN performance indicator is shown by the PPN C-efficiency ratio which is calculated from the VAT revenue for each province divided by the VAT rate multiplied by the Consumption GRDP. The results of the regression using the fixed-effect panel data estimation model show a positive and significant relationship between household consumption and VAT revenue in the province. This means that increasing aggregate household consumption, both food and non-food consumption, will increase the VAT-C efficiency ratio. The results also show that an increase in the consumer price index that is not followed by an increase in income will decrease VAT performance. Furthermore, the increase in the share of the tertiary sector as a direction of structural transformation will weaken the performance of VAT receipts. This is possible because the tertiary sector is still dominated by the service sector which is not subject to VAT and the trade sector in which there is a high level of informality.
THE RESPONSE OF CROSS-BORDER E-COMMERCE MERCHANTS TO DE MINIMIS THRESHOLDS IN INDONESIA Tito Wibisono; Khoirunurrofik
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 1 (2023)
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

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Abstract

In four years, Indonesia has changed the de minimis threshold twice. This study aims to describe on how merchants react to tax regulations, especially international trade taxes, when conducting cross-border e-commerce transactions. By using administrative data on imported documents for shipments for the period 2017-2020, which includes the application period of the three de minimis thresholds of USD 100, USD 75 and USD 3, this study found that in each application period of the De -Minimis a bunching behavior gave threshold for exemption from import duties and taxes related to imports. This study also finds a similar phenomenon at the threshold of low-value shipments around the $1,500 value, where merchants are bunching to use simplified declarations and flat-rate pricing with faster procedures and lower costs.
THE IMPACT OF GLOBAL UNCERTAINTY AND SUBSTITUTION STRATEGY ON FOREIGN DIRECT INVESTMENT: ASIAN PERSPECTIVE Rani Pratita; Khoirunurrofik Khoirunurrofik
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

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Abstract

This study analyzes causality between global uncertainty and Foreign Direct Investment (FDI) substitution to FDI, specifically for some Asian Countries. United Nations (2004) explains FDI is an indicator for sustainable development. It becomes crucial within the scope of Asian Countries because the majority are still developing. Measurement of global uncertainty uses the World Uncertainty Index (WUI) which is based on the quantification of text mining results in the Economic Intelligence Unit (EIU) report by The Economist. This study assumes that when global FDI is moved from certain sub-regions to other areas, the percentage of FDI to GDP of countries located in these sub-regions will decrease. The method used is fixed effect with research period of 2012-2020, this study analyzes 35 Asian Countries. However, the panel data is unbalanced. The results obtained are that WUI has no effect on FDI within the Asian countries, while substitution of FDI at the sub-regional level has a negative and significant effect.
Special Economic Zones (SEZs) Impact on Poverty in Indonesia Taufiqurrahman Taufiqurrahman; Khoirunurrofik Khoirunurrofik
Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning Vol. 7 No. 2 (2023): August 2023
Publisher : Ministry of National Development Planning Republic of Indonesia/Bappenas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36574/jpp.v7i2.473

Abstract

Special Economic Zones (SEZs) have been implemented in Indonesia to promote economic development and attract foreign investment. In economic literature, there is still debate, as the available literature still needs to provide a clear conclusion on how place-based policies such as SEZs can affect well-being. The synthetic control method is employed in this study to examine the impact of SEZs on poverty rates at both the district and city levels using data from 2005 to 2021. By delving into the relationship between SEZs and poverty, this study seeks to shed light on the effectiveness of SEZs in addressing poverty in local communities. It compares it with the counterfactual district/city, a synthetic of districts/cities that do not have SEZs in their region. The results of this study found that of the eight districts/cities that have SEZs, the existence of SEZs has a varying impact on poverty levels, with an increase in poverty in four districts/cities and a decrease in poverty in the other four districts/cities, the study also reveals the complexity of the social impacts of place-based policies like SEZs.
The Impact of COVID-19 Pandemic on Local Fiscal Revenue: Empirical Evidence from the Regions with Dominant Tertiary Sectors Jannah, Aisyah Nurrul; Khoirunurrofik, Khoirunurrofik
Economics and Finance in Indonesia Vol. 68, No. 2
Publisher : UI Scholars Hub

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Abstract

The COVID-19 crisis has devastatingly affected social and economic sectors, including service or tertiary sectors such as banking, insuran;ce, hospitality, telecommunications, and industrial services. The pandemic has also aggravated fiscal conditions along with the slowing economy. This paper aims to assess the impact of COVID-19 on local own-source revenue in regions with dominant tertiary sectors and to examine how a fiscal incentive policy can increase the local own-source revenue. We applied the difference-in-difference panel random effect method by estimating total revenue and local own-source revenue as the outcome variables. The treatment variable is the districts/cities with dominant tertiary sectors of more than 40%, while the control variable is otherwise. The time variables comprise 2018-2019 (before the COVID-19 crisis) and 2020 (at the time of the COVID-19 crisis). The results show that the COVID-19 pandemic causes a decline in total revenue by 2.18%. However, the local own-source revenue increases by 4.62%. In addition, the cross-sectional method was employed to observe the effect of fiscal incentives on local own-source revenue. The results indicate that fiscal incentives, albeit not statistically significant, increase local own-source revenue by 25.7%. It implies that the role of incentives is not yet optimal. The local revenue recovery is mostly due to the large tax base in the tertiary economic regions.
PERANAN BANTUAN OPERASIONAL PENYELENGGARAAN PENDIDIKAN ANAK USIA DINI TERHADAP AKSES LAYANAN PENDIDIKAN ANAK USIA DINI DI INDONESIA Lusi Repina Simarmata; Khoirunurrofik
Journal Publicuho Vol. 7 No. 1 (2024): February - April - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v7i1.343

Abstract

There is limited knowledge and information for parents in the process of early childhood growth and development, so the right step for parents is to enrol their children in Early Childhood Education (PAUD) institutions. Government intervention is needed to expand access to PAUD services in Indonesia, one of which is by providing BOP PAUD to PAUD providers. This research uses panel data to analyze the relationship between Operational Assistance for Providing Early Childhood Education (BOP PAUD) and the Gross Participation Rate (APK) for PAUD in Indonesia. Selecting the best panel data model from three types of panel data regression models (Ordinary Least Square ( Pooled Least Square), Fixed Effect Model, and Random Effect Model) can be carried out using the Chow Test, Hausman Test, and Lagrange Multiple Test. Classical assumption tests and model feasibility tests were also carried out using the Feasible Generalized Least Squares (FGLS) estimation technique. PAUD BOP per student was tested with several control variables and the results found that PAUD BOP per student did not have a significant relationship with PAUD APK. Meanwhile, school variables, student-teacher ratio and urban households with their own home status have a significant relationship to PAUD APK.
HUBUNGAN GOVERNMENT SIZE DENGAN KESEJAHTERAAN DI INDONESIA: Peran Moderasi Bonus Demografi Reny Maselati Margaretha; Khoirunurrofik
Journal Publicuho Vol. 7 No. 1 (2024): February - April - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v7i1.344

Abstract

People's welfare is one of the important goals in the RPJMN 2020-2045 and the Golden Indonesia Vision 2045. One of the government’s roles in realizing welfare is through fiscal policy in the form of government spending, which is assessed by the ratio of government spending to GDP or government size. This study aims to determine the relationship between government size and welfare, especially the role of demographic dividend in moderating the relationship between government size and welfare using panel data of 34 provinces in Indonesia in 2012-2021 and the Fixed Effect Model (FEM). The results show that an increase in government size reduces GRDP per capita, but the existence of a demographic dividend through a low dependency ratio is able to reduce the negative relationship of non-optimal government spending on GRDP per capita. As for poverty, government size is able to reduce poverty, but the presence of the demographic dividend has not been able to play a role in increasing government spending that is more efficient and targeted for the purpose of poverty alleviation. Furthermore, the diversity of regression results obtained based on Indonesia's sub-regions indicates that there are still inequalities in budget planning, the quantity and quality of human resources especially productive age population, and the availability of jobs.
The Role of Village-Owned Enterprises (BUMDES) for The Village Community Economy Irim Tiara Puri; Khoirunurrofik Khoirunurrofik
Economics Development Analysis Journal Vol 10 No 1 (2021): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v10i1.40823

Abstract

Regional disparities between rural and urban areas in Indonesia are still being an important issue inthe economic development. The government has carried out an economic stimulus in the village,one of them is through the Village Fund program for village development. One of the potentialpositive effects of implementing the Village Fund in Indonesia is creating a local economicinstitution that is expected to be able to develop the competition between villages through Village-Owned Enterprises (BUMDes). This study aimed to find out the empirical evidence whetherBUMDes, as one of the programs driving the village economy affected the welfare of ruralcommunities by looking at the differences in the improvement of the village economy. This studyused BUMDes and Village Potential (Podes) data in 2014 and 2018, and Village Fund Allocationas a proxy for economic activity at the village level by using the econometric model approach ofPropensity Score Matching and Difference in Difference with a fixed effect model. The resultsshowed that villages that had BUMDes gave a greater effect than the ones which did not haveBUMDes in improving the economy of the village community.
Financial Inclusion, Poverty, Inequality: Empirical Evidence from Provincial in Indonesia Dipta Fitriatinnisa; Khoirunurrofik Khoirunurrofik
Economics Development Analysis Journal Vol 10 No 2 (2021): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v10i2.44483

Abstract

Current financial inclusion studies generally use partial indicators from access and use dimensions and are still limited in using multi-dimensional indicators. This study investigates the nexus between financial inclusion, poverty, and inequality by looking at empirical evidence from 33 provinces in Indonesia during 2009 - 2019. The Financial Inclusion Index (FII) for each province is constructed following Wang & Guan (2017) approach, which is more objective in weight assignment and avoids correlations between dimensions, namely access dimension, and usage dimension. The results show that financial inclusion has a significant effect on reducing poverty in Indonesia. There is evidence that FII supports the existence of an inverted U-curve relationship between financial inclusion and inequality. If we dispart the FII, the result shows that the only access dimension has a significant effect on reducing poverty levels in Indonesia and supports an inverted U-curve relationship with inequality. To make financial inclusion a tool for combat poverty and inequality, Indonesia needs to provide broad and greater financial access, engage unbanked people to make an account, and use financial services, especially for poor people. Alongside that, Indonesia also needs to make usage dimension has an impact on financial inclusion. Financial institutions need to design the right products so that they can provide based on people's needs.
The Effect of Internet Usage on Social Capital in Indonesia Neno Prayitno; Khoirunurrofik Khoirunurrofik
Buletin Pos dan Telekomunikasi Vol. 18 No. 2 (2020): December 2020
Publisher : Centre for Research and Development on Resources, Equipment, and Operations of Posts and I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17933/bpostel.2020.180202

Abstract

The development capital consists of financial capital, physical capital, human capital, and social capital. Social capital focuses on efforts to empower social relations. The relationship between social capital and ICT, especially the internet, has become an interesting debate. In fact, several studies have been conducted with quite diverse findings. The internet is able to connect people who are far from each other, but on the other hand, it often makes people who are physically close to each other seem far apart. This study aims to examine the effect of internet use on social capital in Indonesia. The data is obtained from the fifth Indonesian Family Life Survey (IFLS-5). The study found that in general, internet users have lower social capital than non-internet users. Likewise, highly educated people have higher social capital than people with low education. Then, internet users with higher education have higher social capital when compared to internet users with lower education. This means that the use of the internet must be accompanied by the readiness of human resources (digital literacy) in accepting new technology, filtering the flow of incoming information, and educating the public about how to use the internet in healthy, safe, and wise manner.
Co-Authors Adhari, Anggara Wahyu Adi Saputra Afrizal, Moslem Afrizal, Raden Muhammad Agusta, Fian Ari Agustinus Cahyo Wibowo Aisyah Nurrul Jannah, Aisyah Nurrul Alzhar Valentino Erdiansyah Arni Yusnita Arsy Fajriar Astriana, Septhia Baehaqi Bejo Waluyo Bonnie Permana Negara Darmawan, Sastyo Aji Defi Puspitasari Dian Trisnawati Dipta Fitriatinnisa Dwi Joko Susilo Fakhri Adrian Fansuri, Mohammad Ikhsan Farina rahmawati Fitriatinnisa, Dipta Ghany Ellantia Wiguna Helmi, Sayid Reza Ihwandi, Lalu Riza Indra Lesmana Irfan Teguh Prima Irim Tiara Puri Joko Adianto Kharisma P, Gusrah Lusi Repina Simarmata Mawardi Kartasasmita Maya Dethan Mohamad Yusuf Negara, Bonnie Permana Neno Prayitno Nurbaiti Nurbaiti Octora, Melisa Oktiani, Erlisa P.M, Gusrah Kharisma Pangeran, Adhamaski Penatih, Ketut Wahyu Kusumadewa Prabowosunu, Mohammad Alvin Pratita, Rani Primacita, Naufalia Dinar Puri, Irim Tiara Puspawardhani, Maria Angelica Putri Natalia Saragih Rahayu, Wulan Sri Ramadhan, Fajri Ramadhan, Risza Galas Rani Pratita Reny Maselati Margaretha Resti Astuti Rezha Arlanda Berliansyah Rizka Amalia Rizka Amalia Sa'diah, Minarti Saktina, Renny Sastyo Aji Darmawan Setianingsih, Erna Shinta Wijayanti Silalahi, Gunawan Adi Saputra Suwardi Dwi Pramita Taufiqurrahman Taufiqurrahman Tiara Ariyanda Tito Wibisono Trinanda Ultari Violita, Rizani Wenny Arta Simamora Wibisono, Erfan Wibowo, Agustinus Cahyo Widi Astuti Ari Setiyaningsih Widiyastuti, Parti Widyamantara, Putu Yogi Wulan Sri Rahayu Wulansari, Narulita Ratih Yalisman, Febrian Yasinta Wahyu Pratiwi Yusuf Dwiantoro Yusuf Reza Kurniawan