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Pengaruh penerapan sistem closed list dan penambahan jenis pajak daerah terhadap upaya pemungutan pajak daerah Noviyanti Noviyanti; Fauziah Zen
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v7i1.527

This study investigates the effect of the closed list system and the new tax assignment stipulated in Law 28/2009 on local tax efforts in Indonesia. It also examines the other influential factors affecting local tax efforts. The local tax effort is a ratio of the actual (collected) local tax revenue to its potential tax capacity. A random-effect regression model is applied to the province's tax effort analysis, while a fixed-effect regression model is applied to the municipalities' tax effort analysis. The dataset consists of local budget and socio-economic indicators of 31 provinces and 372 municipalities in Indonesia during 2005-2019. The results show that the closed-list system has a negative impact on municipalities' tax efforts, while the new tax assignment in Law 28/2009 positively affects both provinces and municipalities. This study also finds other influential factors on local tax efforts. Block grant positively affects the municipality's tax effort, while categorical grant negatively affects the province's tax effort. Additionally, population density positively affects the province's tax efforts, but the results of audited subnational financial reports only affect the municipality's tax efforts. Municipality's tax effort is also affected by urban area factors.

DAMPAK PEMBANGUNAN JALAN TOL TERHADAP EKONOMI DAN KEUANGAN DAERAH Aldillah Arumandani; Fauziah Zen
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss1.art187

The development of toll roads is one of The Government of Indonesia's priority programs to improve regional connectivity and boost economic growth. This thesis aims to evaluate the impact of toll road from 2011 to 2019 on the local economy and municipalities' revenues using the staggered Difference-in-Difference method. The results show that toll roads have no significant impact on GRDP per capita but positively impact local revenue at a weak significance level. The analysis of regional groups shows a negative and significant impact on GRDP per capita in Indramayu, Subang, and Majalengka Regency. In contrast, the City of Binjai, Tebing Tinggi, and Serdang Bedagai Regency receive a positive impact from the toll road on Local Revenue. Local government spending does not have a significant impact on GRDP/capita and Local revenue, while the accommodation and food and beverage sector has a positive and significant impact both on GRDP/capita and Local Revenue. The findings provide input for the Government to improve the quality of government spending and foster the potential of the tourism industry. In addition, the Government needs to synergize the implementation of toll road development with other development programs, such as the linked industrial zone, to capture the potential benefits of the toll road.

Produktivitas dan Efisiensi Teknis Usaha Perkebunan Kopi di Sumatera Selatan dan Lampung Zen, Fauziah; Budiasih, Budiasih
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 18, No. 3
Publisher : UI Scholars Hub

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Coffee is the result of Indonesian plantations that have high competitiveness in the international market. However, coffee plantations in Indonesia have low productivity compared to other major coffee producing countries. This study aims to conduct a study of the productivity and technical efficiency of households coffee plantation business in the coffee producing center in Indonesia. The results of this study indicate that more than 50% of coffee plantation businesses in each of provinces have low productivity and medium technical efficiency. Education level is a variable that can increase productivity and technical efficiency significantly.

Hubungan Efisiensi Pengadaan Belanja Modal dan Belanja Pemeliharaan terhadap Kualitas Pengelolaan Barang Milik Negara pada Kementerian/Lembaga Nurhani, Meirza; Zen, Fauziah
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 4 (2023): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v8i4.654

The aims of this study is to measure efficiency of the procurement of capital expenditures and maintenance expenditures on the quality of state asset management at Ministries/Agencies (state institutions) based on the Budget Realization document in the 2019 and 2020 budget periods. The paper also analyzes the factors that may affect the efficiency level at the budget preparing stage with reference to State Asset Needs Planning. The research uses the Data Envelopment Analysis (DEA) method to measure efficiency. The efficiency values are then employed in a panel data regression to estimate the determinant factors of the efficiency. The results showed that the efficiency of capital expenditure procurement in 79 state institutions in 2019 and 2020 has an average score of 0.9957 and 0.9927. Meanwhile, the efficiency of maintenance spending in 79 state institutions in 2019 and 2020 had an average score of 0.9855 and 0.9711. Based on the results of panel data regression analysis, the determinant variables - drawn from state institutions' characteristics- and the State Asset Needs Planning document do not significantly influence the state institutions' efficiency in the budgeting process.

The Effect of Environmental Tax - Spending Mix on Province Air Quality Qibthiyyah, Riatu Mariatul; Zen, Fauziah
Signifikan: Jurnal Ilmu Ekonomi Vol 12, No 2 (2023)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v12i2.32395

The provincial government in Indonesia has been mandated to collect environmental-related taxes in recurrent vehicle taxes, vehicle transfer taxes, and gasoline taxes. These vehicle-related taxes have been the dominant type for the provincial government. Yet, the environment-related spending has been relatively low, within 1-3% of total expenditures. This study examines to what extent such environmental tax–spending mix affects the environmental outcomes measured by the air quality index. The novelty of this study comes in using detailed environmental-related tax revenues at the sub-national level and providing a context of the large developing country in a decentralized economy – Indonesia – as a case study. Our study finds the link between environmental tax in the case of the vehicle recurrent tax and gasoline tax in improving air quality and environmental quality index, respectively. But on the spending side, there is no evidence that provincial environmental spending may improve the air or environmental quality index. Nonetheless, we found a correlation between the vehicle transfer tax revenues and the share of province environmental spending, implying that environmental tax revenues, to some extent, correspond to the related provincial expenditures on environmental protection. This study signals the need also to expand environmental spending to complement existing environmental tax policy at the provincial level.JEL Classification: H71, H76, Q53How to Cite:Qibthiyyah, R. M., & Zen, F. (2023). The Effect of Environmental Tax Spending Mix on Province Air Quality Index. Signifikan: Jurnal Ilmu Ekonomi, 12(2), 221-230. https://doi.org/10.15408/sjie.v12i2.32395.

Pengaruh Vaksinasi COVID-19 terhadap Kesehatan dan Kondisi Ekonomi Masyarakat di Indonesia Lestari, Ayu; Zen, Fauziah
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 25, No. 2
Publisher : UI Scholars Hub

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The COVID-19 vaccination is considered crucial for controlling the pandemic and accelerating economic recovery. However, empirical evidence on the impact of vaccination on health and the economy at the district/city level in Indonesia remains limited. This study aims to analyze the impact of vaccination on health outcomes and economic conditions. The methodology used is a fixed effect model with monthly panel data on vaccination and health outcomes (positivity rate and recovery), as well as annual data on per capita expenditure in 514 districts/cities from January 2021 to December 2022. The results show that the first dose of vaccination significantly reduces the positivity rate, increases recovery rates, and enhances per capita expenditure. Furthermore, the second dose of vaccination sustains these positive effects, underscoring the importance of complete vaccination doses.

The Effect of Environmental Tax - Spending Mix on Province Air Quality Qibthiyyah, Riatu Mariatul; Zen, Fauziah
Signifikan: Jurnal Ilmu Ekonomi Vol. 12 No. 2 (2023)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v12i2.32395

The provincial government in Indonesia has been mandated to collect environmental-related taxes in recurrent vehicle taxes, vehicle transfer taxes, and gasoline taxes. These vehicle-related taxes have been the dominant type for the provincial government. Yet, the environment-related spending has been relatively low, within 1-3% of total expenditures. This study examines to what extent such environmental tax–spending mix affects the environmental outcomes measured by the air quality index. The novelty of this study comes in using detailed environmental-related tax revenues at the sub-national level and providing a context of the large developing country in a decentralized economy – Indonesia – as a case study. Our study finds the link between environmental tax in the case of the vehicle recurrent tax and gasoline tax in improving air quality and environmental quality index, respectively. But on the spending side, there is no evidence that provincial environmental spending may improve the air or environmental quality index. Nonetheless, we found a correlation between the vehicle transfer tax revenues and the share of province environmental spending, implying that environmental tax revenues, to some extent, correspond to the related provincial expenditures on environmental protection. This study signals the need also to expand environmental spending to complement existing environmental tax policy at the provincial level.JEL Classification: H71, H76, Q53How to Cite:Qibthiyyah, R. M., & Zen, F. (2023). The Effect of Environmental Tax Spending Mix on Province Air Quality Index. Signifikan: Jurnal Ilmu Ekonomi, 12(2), 221-230. https://doi.org/10.15408/sjie.v12i2.32395.

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