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All Journal Bappenas Working Papers Journal Research of Social Science, Economics, and Management
puspita, Listia sari
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Environmental Science

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Evaluasi Dampak Pengenaan Pajak Pertambahan Nilai pada Perdagangan Melalui Sistem Elektronik Widianto, Yanuar Wahyu; Puspita, Listia Sari
Bappenas Working Papers Vol 3 No 2 (2020): September 2020
Publisher : Kementerian Perencanaan Pembangunan Nasional (Bappenas)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47266/bwp.v3i2.76

Abstract

Defisit anggaran akibat pemberian stimulus dimasa Coronavirus disease COVID-19 serta meningkatnya digitalisasi ekonomi, mendorong Pemerintah untuk menerbitkan Peraturan Menteri Keuangan Nomor 48/PMK.03/2020 tentang Tata Cara Penunjukan Pemungut, Pemungutan, dan Penyetoran, serta Pelaporan Pajak Pertambahan Nilai (PPN) atas Pemanfaatan Barang Kena Pajak Tidak Berwujud dan/atau Jasa Kena Pajak dari Luar Daerah Pabean di dalam Daerah Pabean Melalui Perdagangan Melalui Sistem Elektronik (PMK 48/2020) sebagai salah satu sumber penerimaan baru. Studi ini menganalisis peraturan tersebut menggunakan metode Regulatory Impact Assessment (RIA) guna mengetahui dampak bagi seluruh pemangku kepentingan dengan memberikan tiga alternatif kebijakan. Alternatif 1 yaitu opsi do nothing diartikan bahwa Pemerintah tidak mengenakan PPN atas Perdagangan Melalui Sistem Elektronik (PMSE), alternatif 2 yaitu pengenaan PPN sesuai PMK 48/2020, dan alternatif 3 yaitu pengenaan PPN dengan penambahan ketentuan baru. Berdasarkan hasil analisis biaya dan manfaat, alternatif 3: Pengenaan PPN dengan penambahan ketentuan baru merupakan opsi yang dapat menjadi pertimbangan bagi Pemerintah karena memberikan manfaat yang paling besar dan biaya yang paling kecil.
Analysis of the Increase in Performance and Welfare Allowances for Researchers at the Indonesian Research and Development Institute Puspita, Listia Sari
Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i9.1435

Abstract

This research analyzes the performance allowance policy and welfare of ASN researchers at LIPI who have currently joined the National Research and Innovation Agency (BRIN) with a focus on their potential impact on productivity. Different from previous studies that highlighted well-being, this study evaluated the relationship between incentives and the number of publications on Google Scholar and Scopus using qualitative descriptive analysis. Data from 2012, 2015, 2019, and 2022 show an imbalance between incentives and productivity, where senior researchers receive larger increases in benefits even though their productivity does not increase proportionately. The results show that incentive policies are based more on the hierarchy of positions than the potential productivity of researchers. These results indicate that the current incentive policy is more strongly determined by job hierarchy than by actual scientific productivity. In conclusion, although the increase in performance allowances contributes to improving researchers’ welfare, the policy has not yet fully functioned as an effective instrument for stimulating publication productivity. Therefore, a more balanced and performance-oriented incentive scheme is needed to better align welfare improvement with the goal of strengthening national research competitiveness
Co-Authors Widianto, Yanuar Wahyu