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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Ekonomi Jurnal Ilmiah Multidisiplin Indonesia
Rahadi Nugroho
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Agriculture, Biological Sciences & Forestry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Physics

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PENGARUH KONSENTRASI PELANGGAN TERHADAP PENGHINDARAN PAJAK DENGAN BIAYA PERALIHAN DAN KEBERAGAMAN PENDAPATAN SEBAGAI MODERASI Dela Nur Amalia; Rahadi Nugroho
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1424

Abstract

Penelitian ini dilakukan untuk menguji pengaruh konsentrasi pelanggan terhadap penghindaran pajak dengan biaya peralihan dan diversifikasi pendapatan sebagai variabel moderasi. Analisis dilakukan terhadap 455 observasi yang dihasilkan dari purposive sampling terhadap seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2012-2018. Penelitian ini menggunakan analisis data panel dengan pendekatan random effect model pada seluruh model penelitian. Hasil penelitian menunjukkan bahwa konsentrasi pelanggan berpengaruh positif terhadap penghindaran pajak dengan biaya peralihan dan diversifikasi pendapatan perusahaan tidak memperlemah pengaruh positif konsentrasi pelanggan terhadap penghindaran pajak. Otoritas pajak dapat mempertimbangkan untuk memasukkan konsentrasi pelanggan sebagai suatu kriteria dalam pemetaan risiko ketidakpatuhan atau profil risiko dalam menjalankan fungsi pengawasan dan pemeriksaan
THE IMPACT OF GOVERNMENT EXPENDITURE ON POVERTY_CASE OF JAVA 1996, 1999 AND 2002 Rahadi Nugroho
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 2 (2011): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v2i0.52

Abstract

Penelitian ini menggunakan data SUSENAS tahun 1996, 1999 dan 2002 di 5 provinsi di Jawa untuk melihat pengaruh pengeluaran pemerintah kabupaten dan kotamadya terhadap tingkat kemiskinan (P0). Secara statistik pengeluaran pemerintah untuk sektor sumber daya manusia menunjukan pengaruh bahwa pengeluaran tersebut dapat dipergunakan untuk mengurangi kemiskinan tahun yang bersangkutan. Sedangkan pengeluaran selain untuk sektor sumber daya manusia tidak secara signifikan berpengaruh terhadap angka kemiskinan tahun yang sama. Selain itu, keseluruhan pengeluaran pemerintah tidak berpengaruh terhadap angka kemiskinan. Oleh karena itu, jika pemerintah daerah berkeinginan untuk mengurangi angka kemiskinan tahun yang bersangkutan, pengeluaran untuk pengembangan sumber daya manusia perlu diprioritaskan.
PENGARUH PENGETAHUAN PAJAK, MENTAL ACCOUNTING DAN KEADILAN DISTRIBUTIF TERHADAP KEPATUHAN PAJAK UMKM Rahadi Nugroho; Qisthon Ad; Hanik Susilawati Muamarah
SUBSTANSI Vol 5 No 2 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.145 KB) | DOI: 10.35837/subs.v5i2.1378

Abstract

Tax collection of SME in Indonesia have not been as enormous as their contribution in national economy. Their unsatisfactory contribution is appointed to some factors. This research aims to investigate the effect of knowledge of taxation, mental accounting, and distributive equity to tax compliance. Employing primary data taken from quessionnare distributed to SME in Pondok Aren Tax Office, this research found that knowledge of taxation, mental accounting and distributive equity have significant impact on tax compliance
Work Unit Efficiency Analysis Using Integration Of Data Envelopment Analysis And Logic Model Methods Fajar Al-Hadi; Rahadi Nugroho
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This research aims to assess the efficiency of work units by integrating data envelopment analysis and logic model methods. By collecting data for 2 years, fluctuations in the efficiency of work units can be seen in terms of resources, processes, outputs and outcomes. For work units that are not yet efficient, efficient work units can be used as a benchmark.
Optimizing the Role of Economic Growth, Regional Original Income, and Revenue Sharing Funds in Increasing the Human Development Index in Indonesia Rahadi Nugroho; Vissia Dewi Haptari; Ari Mulianta Ginting; Adhi Prasetyo Satryo Wibowo
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 05 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), June 2025
Publisher : Sean Institute

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Abstract

There is still a gap between regions at the HDI level in Indonesia. Economic Growth, Regional Original Income, and Revenue Sharing Funds influence HDI. This study aims to analyse the increase in HDI associated with economic growth, regional original income, and profit-sharing funds. This study is quantitative research with secondary data from all provinces in Indonesia from 2017 to 2022. The dependent variable in this study is the Human Development Index. The independent variables in this study are the economic growth rate, regional original income and revenue sharing funds. Data on the Human Development Index and economic growth were obtained from the Central Statistics Agency. Meanwhile, the Directorate General of Financial Balance, Ministry of Finance, obtained the data on Regional Original Revenue and profit-sharing funds. The results of negative coefficients on economic growth variables and positive coefficients on Regional Original Income and Revenue Sharing Funds indicate that government intervention has a positive and significant effect on the Human Development Index in Indonesia.
The Effect of Education on Income Inequality in Indonesia Rahadi Nugroho
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 11 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) , 2025
Publisher : Sean Institute

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Abstract

Indonesia underwent an economic recession as a result of the Covid-19 pandemic. This study seeks to assess the degree to which education contributes to income disparity in Indonesia. This research utilizes data acquired from the Central Statistics Agency (BPS). The Gini coefficient measures economic inequality, whereas average years of schooling and participation rates for individuals under 19 and those aged 19-23 assess education. The average years of education did not substantially influence the Gini coefficient. Simultaneously, the engagement rate for individuals aged 19-23 exhibited a beneficial impact. A higher participation rate correlates with a larger income disparity. This supports the idea that educational attainment will enhance inequality to a specific extent.
Co-Authors Adhi Prasetyo Satryo Wibowo Ari Mulianta Ginting, Ari Mulianta Dela Nur Amalia Fajar Al-Hadi Hanik Susilawati Muamarah Qisthon Ad Vissia Dewi Haptari