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All Journal Jurnal Manajemen Keuangan Publik Jurnal Pajak dan Keuangan Negara (PKN)
Irwan Suliantoro
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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Analisis Sektor Unggulan Kabupaten Tegal Berdasarkan PDRB Tahun 2016-2021 Irwan Suliantoro
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 6 No 2 (2022)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v6i2.1887

Abstract

Gross Regional Domestic Product (GRDP) is a parameter that reflects the general welfare of a region. GRDP data can be used to analyze the progress of the economic development of a region in a certain period. The objectives of this research are: 1) To examine the sectors which are the basis for the economic development of Tegal Regency based on the 2016-2021 GRDP; 2) To assess the leading sectors that contribute to the economic development of Tegal Regency based on the 2016-2021 GRDP. The basic sector is the sector that exports its products outside the region. The leading sector is the basic sector whose product growth rate exceeds the growth rate of the same sector in its upper-level region. The research method used in this study is descriptive quantitative which examines GRDP data with Location Quotient Analysis and Dynamic Location Quotient Analysis. The results of the study show that there are 3 leading sectors that contribute to the economic growth of Tegal Regency, namely the Mining and Quarrying sector; sector of Provision of Accommodation and Food and Drink; and the Other Services sector. From the results of the mapping of the leading sectors, it is necessary to formulate a development planning strategy by giving high priority to these three sectors. However, since the total contribution of the three sectors is very small, for the initial stage, the development planning strategy can be focused on the Food and Drink Provision sub-sector. Keywords: Basic Sector, Location Quotient, Dynamic Location Quotient, Tegal
Penganggaran Berbasis Kinerja: Antara Indonesia dan Korea Selatan Irwan Suliantoro
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 7 No 1 (2023)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v7i1.2153

Abstract

The implementation of Performance Based Budgeting (PBB) in Indonesia has not been directly integrated into the planning and budgeting process. In order to obtain a more comprehensive description, a study is needed regarding the implementation of PBB in South Korea. The South Korea was chosen as a comparison because it has a high-Performance Budgeting Index. The aims of this research are: 1) To analyze the strengths and the weaknesses of PBB implementation in Indonesia and South Korea; 2) Providing alternative policies related to the implementation of PBB in Indonesia to be more constructive. The research method was carried out through a descriptive qualitative approach. The results of the study show that the main advantage of PBB implementation in South Korea is the relationship between performance evaluation and budget allocation, but the weakness is that the review process is relatively long. The main advantage of PBB implementation in Indonesia is that there is a cost implementation standard at the initial stage of its implementation, but the weakness is that the performance evaluation results have not been integrated into the budget preparation process. Recommendations that need to be considered, namely the need for synchronization between the data from the results of the performance evaluation with the data needed at the time of preparing the budget. Further research is needed to formulate and describe how the format/layout of the data resulting from the performance evaluation can be in sync with the data in the budget preparation document.
Analysis of Adjustment of Non-Tax Revenue Tariffs Limits for Business Entities Mergers and Acquisitions Notification Irwan Suliantoro
Jurnal Pajak dan Keuangan Negara (PKN) Vol 8 No 1 (2026): Jurnal Pajak dan Keuangan Negara |Kebijakan Fiskal Antargenerasi dan Keadilan Beb
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v8i1.4091

Abstract

Business actors conducting merger or acquisition are required to notify the Business Competition Supervisory Commission (KPPU). In the merger and acquisition assessment process by KPPU, business entities are subject to a Non-Tax Revenue (PNBP) rate of 0,004% of the asset value or sales value with a maximum nominal limit of IDR 150.000.000. This study was conducted in 2025 and aims to: 1) Analyze the feasibility of adjusting the nominal limit of the PNBP of Notification of Mergers and Acquisitions of business entities; 2) Analyze the nominal amount of the PNBP of Notification of Mergers and Acquisitions of business entities. Based on the results of the discussion through focus group discussions, the following conclusions were obtained. First, from the efficiency aspect, the "existence" of the PNBP tariff is worthy of being maintained. From the effectiveness aspect, the "amount" of the tariff can be proposed for adjustment. Second, there are three phases in the merger and acquisition assessment. Referring to the cost recovery scheme, the cost price for Phase I is IDR 31.200.000, for Phase II the price cost is IDR 142.300.000, and for Phase III the price cost is IDR 702.300.000. Tariffs for Phase I, Phase II, and Phase III can be based on the cost plus  scheme with the approval of the Ministry of Finance.
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