Articles
<![CDATA[HIDDEN ACTION IN THE CASE OF TAX DISPUTES IN INDONESIA ]]>
<![CDATA[Inayati Nuraini Dwiputri]]>
<![CDATA[ Journal of Indonesian Economy and Business (JIEB) Vol 27, No 3 (2012): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (268.175 KB)
|
DOI: 10.22146/jieb.6240
<![CDATA[This research aimed to conduct a study for tax dispute cases in Indonesia, which refers to the behavior of the Supreme Court’s verdict and indication of hidden action done by taxpayer in an effort to win tax disputes and to analyze the taxation regulations especially on the case of tax disputes. The research data are Supreme Court’s verdicts 2004-2010 on the tax disputes cases.This research uses descriptive and logistic regression analysis. The result shows the Supreme Court’s verdict has different way of treating tax year, the length of processingdisputes, and the difference of calculation between taxpayers and tax apparatus. The analysis indicates that hidden action is done by taxpayers in an effort winning the tax disputes. The higher difference of calculation, the higher probability for taxpayers to win the tax disputes. The longer processing time of tax disputes on the level of Supreme Court the higher probability for taxpayers winning the disputes. This indicates the public functionary’s involvement in hidden action by taxpayers. The hidden action done can be in the form of corruption, collusion, and bribery. The analysis of taxation regulation indicates that Indonesian taxation regulations have not been implemented well anddeviation is still found.From this research result and the reference to the previous researches, it is identified that the Indonesian government is required to do things such as: 1) promoting the qualityof tax apparatus either intellectually or through moral behavior; 2) promoting the obedience of taxpayer by promoting the benefits of paying tax especially for taxpayers; 3) inviting citizens/societies and social institution to fight against corruption; 4) promoting the obedience to the taxation regulation for taxpayers and tax apparatus; 5) designing a better taxation institution; 6) shortening the time for the process of disputes.Keywords: hidden action, corruption, the Supreme Court’s verdict, taxpayers.]]>
<![CDATA[THE IMPACT OF THE UNCONDITIONAL CASH TRANSFER PROGRAM (BLT) ON CIGARETTE CONSUMPTION IN INDONESIAN SOCIETY ]]>
<![CDATA[Inayati Nuraini Dwiputri]]>
<![CDATA[ Journal of Indonesian Economy and Business (JIEB) Vol 32, No 2 (2017): May ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (15.995 KB)
|
DOI: 10.22146/jieb.22430
<![CDATA[One of the purposes of the unconditional cash transfer program (Bantuan Langsung Tunai/BLT) was to help the poor and near-poor households to fulfill their basic needs. This study attempted to identify the impact of the BLT on cigarette consumption in society; as it is well known that smoking has more disadvantages than benefits. The study used data from the Indonesian Family Life Survey (IFLS) 2000 and 2007 to capture the impact of the BLT on the cigarette consumption of households. By controlling for the characteristics of the respondents, and using the fixed effect at household and village level as an estimation technique, the empirical results showed that in general there was a changing pattern of cigarette consumption in Indonesian society, to which the BLT program has contributed. By influencing the savings of households, the BLT program has significantly decreased cigarette consumption in Indonesia. It could be explained by the permanent income hypothesis, where the BLT transfer can be categorized as a transitory income in that hypothesis. This study can be an input and consideration for the transfer policy’s implementation in Indonesia in particular.]]>
<![CDATA[ANALISIS BIAYA TRANSAKSI PADA REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) KABUPATEN BALANGAN ]]>
<![CDATA[Inayati Nuraini Dwiputri]]>
<![CDATA[ Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 6, No 2: Oktober 2013 ]]>
Publisher : <![CDATA[LPPM Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (519.373 KB)
|
DOI: 10.21107/pamator.v6i2.3096
<![CDATA[Empirical studies onthe theory ofnewinstitutional economics(NIE) in particulartransaction cost analysisin the studyof taxationmainlyland and building taxcansayno. The emergence ofacceptance phenomenon of transaction costs inthe United Nations. In DistrictBalanganencourageresearchers toconductthis study. Indications ofhiddenactionas a resultofthe incompatibility ofthe UNdata objectsdefinedby the government(through the Directorate General of Taxation) withthe datain the fieldthat occursin the process ofrealization ofthe UN, indicateinefficiencies inBalanganregency governmentinstitutions, especially in the realization ofthe UNadmission. This articleusesa transactioncost analysisto determine theefficiency ofgovernmentinstitutionsBalanganregency. The purpose ofthe studyis to identifythe amount oftransaction costs involvedin maximizingrevenue realizationUNBalanganregency, identifythe type oftransaction costsaffect therealization ofthe UNacceptanceBalanganregency, analyzethe efficiency ofgovernmentinstitutionsin thedistrictBalanganminimizetransactioncostsandmaximize therealization ofthe proceedsof the UN, andidentifythe type oftransactioncoststhat most affect therealization ofthe UNacceptanceBalanganregency. Withtransactioncost analysisit is known thatinstitutionalinefficiencyinBalanganregency governmentactionandarehiddenin the realization ofthe UNacceptanceBalanganregency. From theregressionanalysisthatkind of transaction costssignificantly influence therealization ofthe UNacceptanceisthe cost of verificationanddata collection. While thecost ofthe giftandthe cost ofmonitoringandevaluationdoes not significantly influencethe realization ofthe UNadmission. There aresomepoliciesthat need to beimplementedbythe DistrictBalangantoimprove theeffectivenessandefficiency ofinstitutionalBalanganCounty Governmentin its efforts tothe realization ofthe UNadmission.]]>
<![CDATA[The impact of electricity investment on inter-regional economic development in Indonesia: An Inter-Regional Input-Output (IRIO) approach ]]>
<![CDATA[Albertus Girik Allo]]>;
<![CDATA[Inayati Nuraini Dwiputri]]>;
<![CDATA[Marcus Maspaitella]]>
<![CDATA[ JOURNAL OF SOCIOECONOMICS AND DEVELOPMENT Vol 5, No 1 (2022): April ]]>
Publisher : <![CDATA[Publisher of Widyagama University of Malang (UWG Press) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31328/jsed.v5i1.2775
<![CDATA[Electricity is a development priority for low and middle income countries, including Indonesia, especially in the households living in suburban and rural areas. By 2020, Indonesia's electrification ratio has reached 96.71%. However, there were 433 villages that did not have electricity, most of which were located in eastern Indonesia (Papua, West Papua, East Nusa Tenggara, and Maluku). Investment in the electricity sector will drive regional economic growth. This research attempts to figure out the impact of investment in electricity on economy. This study used Indonesian inter-regional Input-Output data. The method used in this study was the Interregional Input-Output (IRIO) model. The analysis shows that electricity impacted not only the territory being built but also other regions in Indonesia. Electricity industry investment in Indonesia have been able to provide a multiplier effect on the economy as many as 3.11. Java region gets the greatest benefit from electricity development in Indonesia. This was rationally acceptable due to the fact that most of the industry was located in this region. This causes a development gap between Java and outside Java. It is necessary to accelerate reallocate several national strategic industries on various islands in Indonesia based on the advantages of each region and to strive for areas that are still "dark" to have electricity.JEL Classification E22; L94; R15]]>
<![CDATA[Peningkatan Kompetensi Guru Ekonomi di Kabupaten Malang dalam Analisis Butir Soal ]]>
<![CDATA[Vidya Purnamasari]]>;
<![CDATA[Muhammad Hasyim Ibnu Abbas]]>;
<![CDATA[Dwi Wulandari]]>;
<![CDATA[Inayati Nuraini Dwiputri]]>
<![CDATA[ Jurnal Pengabdian Pada Masyarakat Vol 6 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Mathla'ul Anwar Banten ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30653/002.202162.688
<![CDATA[IMPROVING THE COMPETENCE OF MALANG’S ECONOMICS TEACHERS IN ITEM ANALYSIS. Comprehensive assessment used to measure learning outcomes is a very important component of lesson planning. In general, teachers often make mistakes in identifying the parameters used in measuring learning outcomes. In addition, the method of measuring learning outcomes with conventional methods through manual calculations can also affect the validity of learning evaluation results. This community service aims to provide training to teachers in Turen, Malang Regency on how to measure the evaluation of learning outcomes by using a more effective and efficient way, using statistical data processing software. The use of this statistical software will make it easy for teachers to be able to analyze the level of difficulty of the questions made, the effectiveness of presenting the answer choices, the analysis of the difference in each question and the analysis of the tricks. The result of this service activity is that the participants who are teachers are able to perform analysis quickly and accurately using statistical software. In addition, this training is also useful for teachers who are developing research instruments.]]>
<![CDATA[Peningkatan produktivitas kerajinan tangan pirografi berbasis digital ]]>
<![CDATA[Lustina Fajar Prastiwi]]>;
<![CDATA[Inayati Nuraini Dwiputri]]>;
<![CDATA[Annisya’ Annisya’]]>;
<![CDATA[Sri Handayani]]>
<![CDATA[ Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 5, No 1 (2022): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33474/jipemas.v5i1.13707
<![CDATA[Usaha Mikro Kecil dan Menengah (UMKM) di Indonesia berkembang sangat pesat. Battosae Kertosono adalah UMKM yang bergerak di bidang kerajinan tangan pirografi. Namun, UMKM ini memiiki beberapa kendala antara lain, masih manualnya peralatan yang digunakan, media pemasaran yang monoton dan masih rendahnya pemahaman tentang financial technology. Untuk menyelesaikan masalah, kegiatan yang dilakukan oleh tim pengabdian yaitu: 1) Penambahan alat produksi untuk meningkatkan produktivitas usaha; 2) Penambahan variasi metode pemasaran; 3) Manajemen Usaha dan Pengenalan financial technology. Penambahan alat produksi untuk meningkatkan produktivitas usaha. Penambahan alat produksi diwujudkan melalui pengadaan printer laser kayu engraving dan computer untuk meningkatkan kreatifitas, kerapihan dan efisiensi waktu pengerjaan sehingga produk yang dihasilkan menjadi lebih baik. Kegiatan peningkatan variasi metode pemasaran diwujudkan melalui penggunaan sosial media dan marketplace. Pemanfaatan media sosial dan marketplace menurunkan biaya pemasaran dan mampu memperluas pasar. Sedangkan kegiatan peningkatan managemen usaha dan pengenalan financial technology dilakukan dengan pelatihan dan diskusi bersama pemilik usaha. Melalui kegiatan ini pelayanan yang diberikan oleh pengrajin Battosae Kertosono semakin baik karena dapat memberikan kemudahan transaksi dan pelayanan kepada konsumen.]]>
<![CDATA[Variabel-variabel yang Mempengaruhi Inflasi di Indonesia ]]>
<![CDATA[Dea Anggraeni]]>;
<![CDATA[Inayati Nuraini Dwiputri]]>
<![CDATA[ Jurnal Ekonomi Pembangunan Vol 11 No 2 (2022): Volume 11 Nomor 2 Tahun 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Lampung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23960/jep.v11i2.490
<![CDATA[Inflation is one of the economy's most important indicators and an economic challenge that is a concern for developing countries such as Indonesia. This study aims to analyze the influence of several variables that are suspected of having an influence on inflation in Indonesia. The independent variables include the money supply, BI rate, exchange rate, Gross Domestic Product, and imports. Data were obtained from the Bank Indonesia and Badan Pusat Statistik (BPS) from 2010 to 2020. This study uses the Error Correction Model (ECM) to determine the effect of the independent variables in the short and long term. The study concluded that the money supply had a positive but not significant effect in the short term, but in the long term had a significant effect on inflation. The BI and exchange rates have a significant and positive effect on long-term and short-term inflation. Gross Domestic Product does not have a significant positive effect on inflation in both the long and short term. Imports show a positive but not significant with inflation in the long and short term.]]>
<![CDATA[Relationship between Open Unemployment Rate, Employment Opportunity Rate, Dependency Ratio and Economic Growth in Indonesia ]]>
<![CDATA[Risdia Intan Fajarisa]]>;
<![CDATA[Agus Sumanto]]>;
<![CDATA[Inayati Nuraini Dwiputri]]>
<![CDATA[ International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 3 (2022): IJHESS-DECEMBER 2022 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijhess.v2i3.282
<![CDATA[In this study, it analyzes the dynamics of employment in Indonesia before and during the Covid-19 pandemic. The COVID-19 pandemic has an impact on all sectors, especially the employment sector in Indonesia. This study used the variables of open unemployment rate, employment opportunity, dependency ratio and economic growth. This study used dynamic analysis with the vector error correction model (VECM) method with the research year 1987-2021. The results of this study explain that GDP has a long-term effect on changes in the value of the dependency ratio, the Employment Opportunity Rate has a coefficient of 430.7657 in Lag 1 which can be interpreted to mean that if there is an increase in the value of the Employment Opportunity Rate by 1% in the previous year, it will reduce the dependence ratio in the long term. the variable open unemployment rate has a coefficient of 430.6932 in Lag 1 which means that if there is an increase in the open unemployment rate of 1% in the previous year, it will increase the value of the dependency ratio in the long term. the relationship of GDP to the dependency ratio in the short term. The value of the GDP coefficient of 0.020050 in Lag 1, the figure explains that if the value of GDP increases by 1 percent in the previous year, it can encourage an increase in the value of the dependency ratio of 0.020050 percent in the current year.]]>
<![CDATA[PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM LQ45 PADA BURSA EFEK INDONESIA TAHUN 2016-2019 ]]>
<![CDATA[Ezra Oktiano Prasetja]]>;
<![CDATA[Inayati Nuraini Dwiputri2=]]>
<![CDATA[ Bina Ekonomi Vol. 26 No. 2 (2022): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan ]]>
Publisher : <![CDATA[Center for Economic Studies Universitas Katolik Parahyangan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26593/be.v26i2.5758.107-120
<![CDATA[The stock price of a company can be used to determine its success. One of the efforts made to increase the cash and capital of a company is to sell securities. Parties who have funds (investors) in making investments certainly want to maximize profits and minimize risk by conducting analysis. To analyze the ups and downs of stock prices there are 2 analytical techniques, namely technical analysis and also fundamental analysis techniques. Researchers discuss the impact of fundamental and macroeconomic factors on stock prices in this article. The study used panel data with multiple linear regression models. Here are 8 independent variables that researchers used in this study, among others, namely debt to equity ratio, return on equity, earnings per share, price earning ratio, return on assets, book value, price to book value, rupiah exchange rate while for dependent variables researchers use stock prices. The researcher obtained the data through a summary of the performance of LQ45 companies contained on the Indonesia Stock Exchange. The study's findings revealed that fundamental factors, such as return on assets and price to book value, had a significant impact on stock prices. Macroeconomic factors also influence the rise and fall of stock prices, and in this study, macroeconomic factors are represented by the rupiah's variable exchange rate (exchange rate) against the dollar.]]>
<![CDATA[Eksistensi koperasi wanita dalam pencegahan feminisasi kemiskinan ]]>
<![CDATA[Cenny Julitasari Timur]]>;
<![CDATA[Inayati Nuraini Dwiputri]]>
<![CDATA[ Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (265.274 KB)
|
DOI: 10.17977/um066v1i12021p78-84
<![CDATA[Abstrak Koperasi wanita merupakan salah satu kegiatan pemberdayaan wanita melalui sektor ekonomi untuk mencegah feminisasi kemiskinan yang berperan penting dan sentral dalam mewujudkan kesejahteraan keluarga. Sebagai soko guru perekonomian yang berasaskan kekeluargaan, koperasi perlu mengadakan evaluasi dan stimulus untuk meningkatkan perkembangannya khususnya dalam tujuannya yaitu menurunkan ketimpangan antar gender. Penelitian ini bertujuan untuk menganalisis gambaran koperasi wanita di Kabupaten Malang. Hal ini dilatarbelakangi bahwa koperasi wanita memiliki jumlah yang terbanyak di Kabupaten Malang dibandingkan jenis koperasi lainnya. Metode pada penelitian ini menggunakan analisis statistika deskriptif dengan menggunakan data sekunder. Hasil penelitian menunjukkan bahwa dari sejumlah 398 koperasi wanita di Kabupaten Malang memiliki rerata jumlah Sisa Hasil Usaha (SHU) yang cukup besar yaitu sebesar Rp.22.903.000, dengan total jumlah anggota sebanyak 37.301 orang. Hasil penelitian menunjukkan bahwa koperasi wanita memiliki peran penting terhadap perkembangan koperasi yang ada di Kabupaten Malang dengan jumlah koperasi terbanyak dibandingkan dengan jenis koperasi lainnya serta berperan pula terhadap perekonomian khususnya dalam pendapatan wanita yang berasal dari pembagian SHU.]]>
