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DETERMINAN KINERJA INDUSTRI TPT INDONESIA Nada, Haya Marshella Lifnatin; Hermawan, Iwan; Rambe, Khoiru Rizqy; Nugraheni, Reninta Dewi; Zuhdi, Fadhlan; Isnasari, Yovita; Asshagab, Sri Milawati
Jurnal Ekonomi Pembangunan Vol 12 No 1 (2023): Volume 12 Nomor 1 Tahun 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v12i1.1483

The textile and textile product (TPT) industry is a leading industry for national economic growth. The existence of its performance relies on various factors that turn out to be vulnerable to fluctuations, including the fulfillment of raw materials in the form of cotton fiber from import dominance. Therefore, disruption of the performance of the textile industry will also stimulate disruption to Indonesia's economic growth. This study aims to analyze the determinants of the development of textile industry performance. For this reason, a quantitative approach is used with econometric models prepared based on the Cobb-Douglas theory of production functions. The model construction uses secondary time series data for the period 1992-2021 sourced from the World Bank, Bank Indonesia, the International Monetary Fund (IMF), and the Central Statistics Agency (BPS). The findings show that the terminology of the development of the performance of the Indonesian textile industry includes capital, labor absorption, world cotton fiber prices, inflation, textile exports, the Covid-19 pandemic, and the global food crisis in 2007/2008. Therefore, several policy recommendations were submitted to encourage more massive TPT machine restructuring programs, improve the skills of TPT human resources (HR), provide incentives for Local Ease of Export Destinations (KLTE), and re-intensify the #banggabuatanindonesia campaign.

Unraveling Indonesian Public R&D Institutions’ Perspectives on Chatgpt: An Analytical Approach To Decoding Open-Ended Surveys Through Topic Modeling Budiansyah, Andi; Alamsyah, Purnama; Isnasari, Yovita; Asmara, Indri Juwita; Setiawan, Sigit; Romadona, Mia Rahma
STI Policy and Management Journal Vol 9, No 1 (2024): STI Policy and Management
Publisher : National Research and Innovation Agency, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14203/STIPM.2024.386

The rapid development of artificial intelligence (AI) technologies like ChatGPT has made global management easier. Since 2020, AI has been widely utilized for all purposes, notably due to its ease in access for scientific production. This study aims to analyze open-ended questions and responses from web-based survey in Indonesian public research and development (R&D) institutions using topic modeling. A total of 205 data points were obtained through web-based surveys conducted among researchers in Indonesian public R&D institutions. To learn their thoughts on the use of ChatGPT (Chat Generative Pre-Trained Transformer), two AI language topic modeling, Latent Dirichlet Allocation (LDA) and Principal Component Analysis (PCA), were employed to detect survey topic structures and show the results. Three theme groups represent the institution's research cohort. Based on generational disparities in birth year and functional position level, this study selected the seven most popular topics from three themes of researchers' opinions on ChatGPT. Researchers of certain age generations and functional position levels focused on new AI technologies, efficiency, and production gains, while others valued methodological innovation, ethics, and scientific integrity. When formulating a strategy for incorporating AI into the public R&D institution's future research agendas, it is imperative to include diverse perspectives.

DETERMINAN KINERJA INDUSTRI TPT INDONESIA Nada, Haya Marshella Lifnatin; Hermawan, Iwan; Rambe, Khoiru Rizqy; Nugraheni, Reninta Dewi; Zuhdi, Fadhlan; Isnasari, Yovita; Asshagab, Sri Milawati
Jurnal Ekonomi Pembangunan Vol 12 No 1 (2023): Volume 12 Nomor 1 Tahun 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v12i1.1483

The textile and textile product (TPT) industry is a leading industry for national economic growth. The existence of its performance relies on various factors that turn out to be vulnerable to fluctuations, including the fulfillment of raw materials in the form of cotton fiber from import dominance. Therefore, disruption of the performance of the textile industry will also stimulate disruption to Indonesia's economic growth. This study aims to analyze the determinants of the development of textile industry performance. For this reason, a quantitative approach is used with econometric models prepared based on the Cobb-Douglas theory of production functions. The model construction uses secondary time series data for the period 1992-2021 sourced from the World Bank, Bank Indonesia, the International Monetary Fund (IMF), and the Central Statistics Agency (BPS). The findings show that the terminology of the development of the performance of the Indonesian textile industry includes capital, labor absorption, world cotton fiber prices, inflation, textile exports, the Covid-19 pandemic, and the global food crisis in 2007/2008. Therefore, several policy recommendations were submitted to encourage more massive TPT machine restructuring programs, improve the skills of TPT human resources (HR), provide incentives for Local Ease of Export Destinations (KLTE), and re-intensify the #banggabuatanindonesia campaign.

The implementation of transfer pricing practices and foreign ownership in tax avoidance strategies: Penerapan praktik transfer pricing dan kepemilikan asing dalam strategi penghindaran pajak Dirman, Angela; Utami, Siska Widia; Wahyuni, Putri Dwi; Isnasari, Yovita; Budiansyah, Andi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 10 No. 2 (2025): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

The low tax ratio remains a problem facing Indonesia. The implementation of the self-assessment system creates opportunities for taxpayers and companies to engage in tax avoidance. One frequently debated mechanism is transfer pricing, which allows companies to allocate profits between affiliated entities located in countries with different tax rates without violating tax regulations. This study aims to analyze the influence of transfer pricing and foreign ownership on tax avoidance practices in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study used a quantitative approach with a purposive sampling technique, selecting energy sector companies that did not conduct an initial public offering, reported positive profits, and disclosed related party receivables during the observation period. The results show that transfer pricing and foreign ownership have a positive and significant effect on tax avoidance. This finding indicates that intercompany transactions are used to reduce tax burdens. Furthermore, there is a greater tendency for profit shifting to occur through affiliated companies. These findings enrich the literature on corporate tax behavior and offer implications for policymakers seeking to strengthen tax oversight. Abstrak Rendahnya tax rasio masih menjadi permasalahan yang dihadapi Indonesia. Penerapan sistem self-assessment memberikan peluang bagi wajib pajak dan perusahaan untuk melakukan strategi penghindaran pajak. Salah satu mekanisme yang sering diperdebatkan adalah transfer pricing, yang memungkinkan perusahaan mengalokasikan laba antar entitas afiliasi yang berada di negara dengan tarif pajak berbeda tanpa melanggar ketentuan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing dan kepemilikan asing terhadap praktik penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, dengan sampel berupa perusahaan sektor energi yang tidak melakukan penawaran umum perdana, memperoleh laba positif, serta mengungkapkan piutang pihak berelasi selama periode pengamatan. Hasil penelitian menunjukkan bahwa transfer pricing dan kepemilikan asing berpengaruh positif dan signifikan terhadap penghindaran pajak. Temuan ini mengindikasikan bahwa transaksi antar perusahaan dimanfaatkan untuk menekan beban pajak. Selain itu, terdapat kecenderungan lebih besar bahwa praktik pengalihan laba dilakukan melalui perusahaan afiliasi. Temuan ini memperkaya literatur mengenai perilaku perpajakan perusahaan serta memberikan implikasi bagi pembuat kebijakan dalam memperkuat pengawasan perpajakan.

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