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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Environmental Science and Sustainable Development Jurnal Ekonomi dan Pembangunan Indonesia
Sastiono, Prani
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Tarif Pajak Penghasilan Perusahaan Terhadap Job Creation Romadhoni, Muhammad; Sastiono, Prani
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.51 KB) | DOI: 10.36418/syntax-literate.v6i12.5049

Abstract

Pemerintah mengeluarkan kebijakan presumptive tax yaitu PP 46 Tahun 2013 yang berlaku bagi sektor UMKM dengan peredaran bruto tidak lebih dari 4,8 Miliar Rupiah dalam satu tahun, dengan ketentuan tarif pajak penghasilan sebesar 1 persen dari omset. Di sisi lain, sektor UMKM menyerap sebagian besar tenaga kerja di Indonesia. Penelitian ini mengestimasi apakah kebijakan PP46 Tahun 2013 di Indonesia berpengaruh terhadap penciptaan lapangan kerja (job creation) pada perusahaan sektor kecil dan menengah dengan peredaran bruto tidak lebih dari 4,8 Miliar Rupiah. Pengukuran Job Creation dan tarif efektif pajak penghasilan perusahaan menggunakan laporan SPT Wajib Pajak dari Direktorat Jenderal Pajak (DJP) selama kurun waktu 7 tahun (2010 – 2016). Estimasi dampak dilakukan dengan metode Ordinary Least Square dengan memanfaatkan variabel dummy bagi perusahaan yang menggunakan tarif pajak PP 46 serta interaksi antara variabel dummy kebijakan dan variabel tarif efektif pajak penghasilan perusahaan. Dari hasil estimasi ditunjukkan bahwa kebijakan PP 46 memiliki dampak positif signifikan pada penciptaan lapangan kerja pada perusahaan berskala kecil dan menengah
Pengaruh Kebijakan Peningkatan Upah Minimum terhadap Ketimpangan Upah (Studi Kasus Provinsi-Provinsi di Jawa) Rohmah, Zaitun; Sastiono, Prani
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 21, No. 2
Publisher : UI Scholars Hub

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Abstract

This research estimates the effect of the minimum wage increase on the wage inequality in Java provinces between 2008 and 2014 using semiparametric methods. It is found that the increase in minimum wage decrease the wage inequality in DKI Jakarta, West Java, Central Java, and Banten Provinces if the employment effects of the minimum wage increase are ignored and the opposite results if we consider the employment effects. Different results occur in Yogyakarta Special Region and East Java provinces, the minimum wage increase will lead to an increase in wage inequality both for the inclusion or exclusion of the employment effects.
Inklusi Keuangan Melalui Program Layanan Keuangan Digital dan Laku Pandai Sastiono, Prani; Nuryakin, Chaikal
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyse the inclusion rate of two programs, namely Layanan Keuangan Digital (LKD) and Laku Pandai. We found that inclusion rate of LKD program and Laku Pandai program are 28% and 43% respectively when we define inclusion as use of service (access inclusion). However, the rate falls to 5% and 25% respectively when we define inclusion as account ownership. Laku Pandai program has advantages in increasing financial access of people who live in rural area, have low education, and generate low income. We also found that knowledge/certainty in transaction costs (for LKD) and size of access costs in the form of transaction costs and transportation costs (for Laku Pandai) are important determinants of account ownership.
ACHIEVING THE SDGs TARGETS: WOMEN’S AUTONOMY AND THE CONTINUUM OF MATERNAL AND CHILD HEALTH SERVICES UTILIZATION IN INDONESIA USING IDHS 2017 Nafiah, Izzun; Samosir, Omas B.; Sastiono, Prani
Journal of Environmental Science and Sustainable Development Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

A reduction of child and maternal mortality is among the targets of the Sustainable Development Goals (SDGs), namely the third goal. An important determinant of child and maternal mortality risk is the utilization of maternal and child health (MCH). This study aims to analyze the relationship between women's autonomy and the continuum of MCH services utilization in Indonesia using IDHS 2017. The unit of analysis was women of childbearing age who were married or living together, gave birth to at least one child in the five years before the survey, and had the last child aged 1 to 3 years, totalling as many as 6,575 samples. The analytical method used is multinomial logistic regression. The dependent variable in this study is the continuity of MCH services utilization and is divided into three categories, namely not a continuum, partial continuum, and whole continuum. The primary independent variable used in this study is women's autonomy with the demographic and socioeconomic factors as control variables. The results show that the proportion of mothers who used all MCH services continuously in Indonesia was 22.14 percent. Utilization of PNC and K4 became the most dominant services from disconnection of every mother from utilizing all MCH services continuously. Mothers with higher autonomy had a higher probability of taking advantage of some and all stages of the continuum of MCH services utilization. Therefore, the government must continue to increase women's autonomy to increase the continuum of MCH services utilization and achieve the SDGs targets.
Co-Authors Chaikal Nuryakin Elfrida Ratnawati Muhammad Romadhoni Nafiah, Izzun Rohmah, Zaitun Samosir, Omas B. Yogi Gumilar