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Pengaruh pajak penghasilan badan terhadap permintaan tenaga kerja pada perusahaan manufaktur Ermansyah, Harry; Mahi, Benedictus Raksaka
FORUM EKONOMI Vol 21, No 2 (2019)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk mengetahui pengaruh pajak penghasilan (PPh) Badan terhadap permintaan tenaga kerja pada industri manufaktur di Indonesia. Penelitian dilakukan dengan unit analisis perusahaan menggunakan data survei industri besar dan sedang dari Badan Pusat Statistik. Estimasi dilakukan dengan teknik model unbalanced panel fixed effect. Secara umum hasil estimasi menunjukkan PPh Badan mempunyai hubungan negatif terhadap permintaan tenaga kerja yang berarti bahwa modal dan tenaga kerja di industri manufaktur bersifat komplemen. Tetapi secara statistik, PPh Badan tidak memiliki pengaruh yang signifikan terhadap permintaan tenaga kerja. Hal tersebut mengindikasikan bahwa pajak penghasilan (PPh) Badan bukan merupakan pertimbangan penting bagi perusahaan dalam menentukan jumlah tenaga kerjanya.

Impact of Changes to Subsidised Electricity Tariffs on The Welfare Of Households Andri Yudhi Supriadi; Mohamad Ikhsan; Benedictus Raksaka Mahi; Montty Girianna
ETIKONOMI Vol 18, No 2 (2019)
Publisher : Faculty of Economic and Business

The subsidized electricity tariff enjoyed by households in Indonesia with an installed capacity of 450 VA and 900 VA has not changed since mid-2003. This subsidy creates an increasing economic burden on the state budget. This study examines the impact of a subsidized electricity tariff increase on subsidized household welfare and the redistribution of subsidy allocation. The analysis divided into two stages: first, estimating household electricity demand for each household group when prices fixed; and second, measuring changes in welfare, inefficiency and the redistribution of subsidy allocations. This empirical study shows that an increase in tariffs causes the welfare of subsidized households to decline. It also demonstrates inefficiency in the allocation of subsidies to the top 20% group with an installed capacity of 450 VA. Besides, subsidized households in the lowest 40% group, which initially only enjoyed 26.26% increased to 34.16% after the tariff increase. On the other hand, the top 20% group, which initially enjoyed the electricity subsidy allocation of 28.74%, decreased to 20.40% after the tariff increase.JEL Classification: D1, D3, D6, I3

Unequal Impact of Price Changes in Indonesia Rulyusa Pratikto; Mohamad Ikhsan; Benedictus Raksaka Mahi
Economics and Finance in Indonesia Volume 61, Number 3, December 2015
Publisher : Institute for Economic and Social Research

The main idea of this study is to determine the impact of relative inflation on poverty incidents and to investigate whether inflation inequality has occurred in Indonesia. Interesting results were found at regional level. Firstly, Jakarta had different poverty response with respect to price increases. Processed food and transportation inflation were more imperative for the poor in Jakarta. Secondly, the poor in province with low poverty figures were more prone to inflation. In general, the results show that food inflation has the major adverse impact on the poor. Moreover, we found that inflation in Indonesia has not been pro-poor.AbstrakTujuan utama dari penelitian ini adalah untuk menentukan dampak dari perubahan harga terhadap kemiskinan, serta juga untuk mengetahui apakah terjadi ketimpangan inflasi di Indonesia. Hasil yang menarik diperoleh dari analisa pada tingkat provinsi. Pertama, kemiskinan pada provinsi Jakarta memiliki karakteristik yang berbeda. Inflasi pada makanan jadi dan transportasi justru memiliki dampak yang lebih merugikan masyarakat miskin. Kedua, masyarakat miskin yang berada di provinsi dengan tingkat kemiskinan relatif rendah justru lebih sensitif terhadap inflasi. Secara umum, inflasi bahan makanan merupakan faktor terbesar dalam peningkatan kemiskinan. Selain itu, masyarakat miskin telah mengalami total inflasi yang lebih besar dibandingkan dengan masyarakat tidak miskin.Kata kunci: Kemiskinan; Inflasi; Elastisitas Harga terhadap Kemiskinan; Pro-Poor Price Index; Price Index for the PoorJEL classifications: E3; I3; O1; R2

Analysis of the correlation between ICT and Tax Revenue in Indonesia Yustisia Purba Nugrahani; Benedictus Raksaka Mahi
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This research aims to analyze the impact of ICT utilization in tax collection at the national, provincial and district/city levels. This research focuses on how far the impact of ICT utilization in increasing tax revenue. Based on that, this research recognizes three econometric models, namely central, provincial and district/city tax revenue models which analyzed through Fixed Effect Model (FEM) and Random Effect Model (REM) then selected by Hausman test. The results indicate that on average, an increase in SMEs using ICT with IP-ICT level 5, will increase the central tax ratio, then an increase in motorized vehicles whose owners use ICT with IP-ICT level 5, will increase the provincial tax ratio, an increase in Gross Regional Domestic Product of the hotel and/or restaurant sector whose owners/managers use the ICT with IP-ICT level 5, will increase district/city tax ratio. The implication of this research, Central Government needs to socialize the use of ICT-based tax applications, Provincial Government should coordinate with local police in disseminating the use of online tax applications for motor vehicle tax, District/City Governments periodically socialize the obligation to use the tapping box or online cash register machine.

Peran penyuluhan pajak terhadap inefisiensi pemungutan pajak di Indonesia Nova Sari Dewi; Benedictus Raksaka Mahi
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

One of the strategies of collecting taxes in Indonesian territory is through tax education as an effort to increase taxpayer awareness. PERMAN-RB No. 49 and PERMAN-RB No. 50 of 2020 show that the function of tax education is essential in tax collection. This study analyzed the effect of tax education on the inefficiency of tax collection in Indonesia. The method used in this study is Stochastic Frontier Analysis with a one-step estimation approach from 319 Primary Tax Service Offices in 2017-2020. The output variable used in this study is the realization of tax revenue, while the input variable used is capital per labor. This study also uses control variables which are: population density, education, the number of informal workers, the number of MSME taxpayers registered in the primary tax service office, and the number of non-SME taxpayers registered in the primary tax service office. The results show that the efficiency level of the primary tax service office in Indonesia with an average technical efficiency in 2017-2020 is 89.45% hence 10.45% identified, which can be optimized to get the most efficient operational level. Tax education has a negative effect on the inefficiency of the Primary Tax Service Office.

Pengaruh pajak penghasilan badan terhadap permintaan tenaga kerja pada perusahaan manufaktur Harry Ermansyah; Benedictus Raksaka Mahi
FORUM EKONOMI Vol 21, No 2 (2019): Juli
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v21i2.5827

Penelitian ini bertujuan untuk mengetahui pengaruh pajak penghasilan (PPh) Badan terhadap permintaan tenaga kerja pada industri manufaktur di Indonesia. Penelitian dilakukan dengan unit analisis perusahaan menggunakan data survei industri besar dan sedang dari Badan Pusat Statistik. Estimasi dilakukan dengan teknik model unbalanced panel fixed effect. Secara umum hasil estimasi menunjukkan PPh Badan mempunyai hubungan negatif terhadap permintaan tenaga kerja yang berarti bahwa modal dan tenaga kerja di industri manufaktur bersifat komplemen. Tetapi secara statistik, PPh Badan tidak memiliki pengaruh yang signifikan terhadap permintaan tenaga kerja. Hal tersebut mengindikasikan bahwa pajak penghasilan (PPh) Badan bukan merupakan pertimbangan penting bagi perusahaan dalam menentukan jumlah tenaga kerjanya.

ANALYSIS TOWARDS THE IMPACT OF EATR ON FOREIGN INVESTMENT Arissawarasty Ratih Permataningtyas; Benedictus Raksaka Mahi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 4 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2022.v6.i4.5401

Foreign investment has important role for economic development of a country due to its capabilities to support the acceleration of economic growth in the country as an investment destination. According to these statements, many countries are competing to get foreign investment by setting various investment incentives, one of that is through tax incentives in the form of low tax rates. Therefore this research was conducted with aims to analyze further in how the impact of tax incentives towards foreign investment. In assessing the effectiveness of these tax incentives, it is usually done by low value of Statutory Tax Rates. However, this research indicates that the proper measure to use by Effective Average Tax Rates (EATR) because EATR is considered effective in describing the impact of tax incentives received by investors. This research used panel data from 70 countries from 2017 to 2020. Then these data was processed through OLS, Fixed Effect and Generalized Method of Moment (GMM) methods. From these results it can be concluded that Effective Average Tax Rates have negative and significant impact on foreign investment. The higher the value of Effective Average Tax Rates in a country, the smaller the foreign investment will entering the country.

Tax Compliance Behavioral Intervention: Tax Reminder Letters for Tax Return’s Filing Afiat Ria Nabati; Benedictus Raksaka Mahi
Jurnal Ilmiah Ilmu Administrasi Publik Vol 8, No 2 (2018)
Publisher : Program Pascasarjana Universitas Negeri Makassar

This study aims to analyze whether the behavioral intervention, i.e., by sending tax reminder letters to the corporate taxpayers (WP) in Indonesia improves compliance in the filing of tax returns (SPT). It uses probit estimation on the panel data of Corporate Taxpayer’s filing of SPT at Medium Tax Office throughout Indonesia within 2010-2016. The estimation results indicate that reminder letters have more positive impacts to increase the probability of tax return filing for WP with the status of Taxable Entrepreneurs (PKP) than non-PKP. Based on the domicile of WP, tax reminder letters to WP in Jakarta show lower effects than if they were given to WP in Sumatra, while a more positive influence is shown by letters to WP in Java other than Jakarta, Bali Nusa Tenggara, Kalimantan, and Sulawesi Maluku Papua. Regarding business category, only WP of the Construction category demonstrate different impact, which is significantly less effective than the letters issued to WP in the Agriculture category. Overall, tax reminder letters containing the message of the imposition of sanctions effectively encourage the change of WP's behavior to be more compliant in filing SPT for WP status as PKP, located outside Jakarta, and in the categories other than Construction.

Village Development: Effect of Vilage Fund and Village Head Education Anggun Nadia; Benedictus Raksaka Mahi
Economics Development Analysis Journal Vol 12 No 2 (2023): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v12i2.66675

Village Autonomy allows villages to realize more advanced and prosperous rural development. According to some literature, village development needs sufficient funds. In Indonesia, Village Fund has become one of the necessary funds for villages since 2015. Besides the effect of the Village Fund amount, this study evaluates the role of village leaders in optimizing Village Fund management. This study aims to analyze the impact of village head education support in managing the Village Fund on the development of village status in Indonesia empirically. The analytical method uses cross-sectional multiple linear regression in the data between 2018 and 2020. This study uses changes in the village building index (IDM) score to reflect the development of village status each year as the dependent variable, then Village Fund and interaction between Village Fund and Village Head education as the independent variables. The results denote that the management of the Village Fund will be more effective in influencing the growth of village development if the village has a village head with an education above high school. Therefore, the Central Government should provide intervention on the policy criteria for allocating Village Funds, especially performance allocation, by including village head education as an additional indicator in the Village Fund management process.

Peran Dana Alokasi Khusus Fisik Afirmasi terhadap Pembangunan Pendidikan Daerah Tertinggal di Indonesia Hadi, Samsul; Mahi, Benedictus Raksaka
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 1 (2024): 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.v9i1.670

Indonesia's education statistics show the education gap between regions is still high. This inequality is seen through a comparison of the education index between regions and the disparity in Gross Participation Rate (GER) at the elementary and junior high school at the district/city per province in 2020. This study examines how the development of the education sector in underdeveloped areas after the policy of providing affirmative Physical Special Allocation Fund (SAF) field of education. Using 3-year panel data, the results of the study show that the affirmative Physical Special Allocation Fund (SAF) field of education has a positive and significant impact on the development of the basic education sector (SD and SMP), this is evidenced by its significant impact on APK. The performance of regional financial management through the number of SiLPA/SiKPA proxies has an impact on the achievement of education sector development in underdeveloped areas, the greater the number of SiLPA/SiKPA it can have a negative impact.

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