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All Journal Journal of Indonesian Applied Economics Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Galvani, Selly
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Economics, Econometrics & Finance

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OPTIMALISASI EDUKASI PERPAJAKAN BAGI GENERASI MILENIAL MELALUI VIDEO Suharsono, Agus; Galvani, Selly
Scientax Vol 2 No 1 (2020): Oktober: Pada Pajak Kita Berpijak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i1.63

Abstract

The Directorate General of Taxes through various activities routinely conducts tax education on the topic of raising tax awareness for the young generation. This tax education must cover as many millennial generations as possible by utilizing the development of information technology, such as in the form of video. This study aims to find out how tax education by using the video method are suitable for the millennial generation. This study uses qualitative methods and questionnaire sheets instrument to facilitate data collection. The results of this study are: social media is the most appropriate method in promoting video as widely as possible, creative ideas are needed to match with the target audience, and learning videos help to understand the material better.
The Role of Fiscal Policy in Reducing Gender Income Inequality Galvani, Selly; Nasrudin, Rusan
Journal of Indonesian Applied Economics Vol. 12 No. 1 (2024): February 2024
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiae.2024.012.01.7

Abstract

Purpose This research aims to determine the role of fiscal policy in reducing gender income inequality in Indonesia. Design/methodology/approach This research used the microsimulation INDOMOD model, which is a static tax-benefit microsimulation model that has been underpinned by BPS Susenas 2019 data. Findings The estimation results show that the most appropriate fiscal policy to reduce gender income inequality are through PKH and BPNT. Meanwhile, income taxes for upper income levels have almost no effect, and for lower income levels, although it can reduce gender income inequality, it will increase income inequality. Research limitations/implications This research has several limitations which can be explored for further research. First, due to the limitations of the data, the gender term used refers to the gender of the head of household, so it does not describe the actual gender condition of the individual. Second, the income tax is calculated based on the income data available in the income block in the Susenas, so that the value does not reflect the actual condition of the income and income tax paid by taxpayers. Third, the microsimulation method is static, so it cannot be used to analyze the dynamic changes that occur at the individual level. Originality/value There are many studies on the relationship between fiscal policy and gender equality, but similar studies are still very limited in Indonesia. Moreover, the INDOMOD microsimulation model is rarely used in Indonesia, even though this method has been widely used in many countries.
Co-Authors Agus Suharsono Nasrudin, Rusan