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All Journal Jurnal Analisis Bisnis Ekonomi Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Analisis Bisnis Ekonomi
Yuniarto, Agung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Factors Affecting Foreign Direct Investment (FDI) Inflows in Indonesia Yuniarto, Agung
Jurnal Analisis Bisnis Ekonomi Vol 18 No 1 (2020)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.721 KB) | DOI: 10.31603/bisnisekonomi.v18i1.3391

Abstract

ABSTRACT This study aims to examine the factors that influence the inflow of Foreign Direct Investment (FDI) in Indonesia. The data in this study are panel data that combines time series data and cross sectional data. Time series data covers the period 1990 to 2018, while cross sectional data covers partner countries that hold tax treaty with Indonesia. The research hypothesis was tested with panel data regression. Based on the results of the analysis, it is obtained evidence that the Tax Treaty (Perjanjian Penghindaran Pajak Berganda/P3B) variable has different effects based on its age range. Tax treaty which has a short-term age range has no effect on FDI inflow, medium age range has a negative effect, and a long-term range has a positive effect. Therefore the government can maximize the flow of FDI from countries that have a long-term tax treaty life span. Openness in trade in partner countries also has a positive effect on FDI inflows in Indonesia (FDI). The higher level of trade openness with partner countries, means the lower trade barriers in the country. Whereas the ratio of GDP per capita of partner countries to Indonesia and the exchange rates of partner countries to USD negatively affect FDI inflows.
MELIHAT PERLUNYA PEMERINTAH MELAKUKAN PROGRAM REVALUASI ASET BARANG MILIK NEGARA Yuniarto, Agung
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 2 (2020): MENUJU KEUANGAN NEGARA YANG SUSTAINABLE
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i2.784

Abstract

ABSTRACTThe Revaluation of State Assets (BMN) asset program is a revaluation of assets that belong to the state, the purpose is to increase the validity of the value of BMN in the central government balance sheet, to become the underlying assets for the issuance of State Sharia Securities (SBSN), as well as building a BMN database better. The object of revaluation is fixed assets in the form of land, buildings and buildings, roads, irrigation and networks. This study explains and analyzes the problems of implementing the BMN Asset Revaluation in Indonesia. The results of this study are the government's initial efforts to improve the administration and fair value of BMN in the form of fixed assets, then presented in the central government's financial balance sheet to improve the quality of the central government's financial statements (LKPP). But this decision to revaluate is contrary to the Financial Accounting Standards and Government Accounting Standards (SAK / SAP), which adhere to asset valuations based on acquisition costs or exchange rates. However, it was concluded that the Government Accounting Standards Committee (KSAP) letter. support reporting the results of the 2017 fixed assets revaluation into LKPP, and revaluation by the government is indeed needed. ABSTRAKProgram Revaluasi aset Barang Milik Negara (BMN) adalah penilaian kembali aset-aset yang menjadi milik negara, tujuannya adalah meningkatkan validitas nilai BMN pada dalam laporan keuangan pemerintah pusat, sebagai underlying aset dalam penerbitan Surat Berharga Syariah Negara (SBSN), sekaligus pembentukan data base BMN yang lebih baik. Objek yang dilakukan revaluasi adalah berupa aset tetap Tanah, Bangunan, Jaringan, Jalan, dan Irigasi. Studi ini menganalisa serta menjelaskan permasalahan pelaksanaan Revaluasi Aset BMN di Indonesia. Dari hasil studi ini menjadi kerja keras pemerintah untuk memperbaiki nilai wajar  dan penatausahaan atas BMN aset tetap, yang disajikan dalam laporan keuangan pemerintah pusat dalam meningkatkan kualitas laporan keuangan pemerintah pusat (LKPP). Tetapi keputusan melakukan revaluasi ini bertentangan dengan Standar Akuntan Keuangan dan Standar Akuntansi Pemerintah (SAK/SAP), dimana menganut penilaian aset berdasarkan harga perolehan atau harga pertukaran. Akan tetapi telah disimpulkan bahwa surat Komite Standar Akuntansi Pemerintah (KSAP). mendukung pelaporan hasil revaluasi aset tetap 2017 kedalam LKPP, dan revaluasi yang dilakukan pemerintah memang diperlukan. 
Analysis of Factors Affecting Foreign Direct Investment (FDI) Inflows in Indonesia Yuniarto, Agung
Jurnal Analisis Bisnis Ekonomi Vol 18 No 1 (2020)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v18i1.3391

Abstract

ABSTRACT This study aims to examine the factors that influence the inflow of Foreign Direct Investment (FDI) in Indonesia. The data in this study are panel data that combines time series data and cross sectional data. Time series data covers the period 1990 to 2018, while cross sectional data covers partner countries that hold tax treaty with Indonesia. The research hypothesis was tested with panel data regression. Based on the results of the analysis, it is obtained evidence that the Tax Treaty (Perjanjian Penghindaran Pajak Berganda/P3B) variable has different effects based on its age range. Tax treaty which has a short-term age range has no effect on FDI inflow, medium age range has a negative effect, and a long-term range has a positive effect. Therefore the government can maximize the flow of FDI from countries that have a long-term tax treaty life span. Openness in trade in partner countries also has a positive effect on FDI inflows in Indonesia (FDI). The higher level of trade openness with partner countries, means the lower trade barriers in the country. Whereas the ratio of GDP per capita of partner countries to Indonesia and the exchange rates of partner countries to USD negatively affect FDI inflows.
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