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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

Pengaruh Perbaikan Integritas Terhadap Efisiensi Belanja Pemerintah Daerah Hasan Hasan; Benedictus Raksaka Mahi
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to examine the effect of local government integrity on local government spending efficiency. This study uses the budget management index variable, which is the most relevant variable in the Integrity Assessment Survey constituent variables with regional expenditures. The sample in this study was 74 districts or cities in Indonesia using 2019 data. A two-step method was used in this study. The first method is Data Envelopment Analysis (DEA) which is used to determine the relative efficiency of the Regional Government with inputs in the form of total expenditure realization and output in the form of Economic Growth, Human Development Index, and the number of people who are not included in the category of poor people. After the efficiency value is determined, the next step is to test the effect of integrity on efficiency, using the multiple linear regression method. This study found that integrity in budget management has a positive and significant effect on the efficiency of local government spending. In other words, the less integrity a local government has, the higher the production costs and the less efficient the production process. Penelitian ini bertujuan untuk menguji pengaruh integritas pemerintah daerah terhadap efisiensi belanja pemerintah daerah. Penelitian ini menggunakan variabel indeks pengelolaan anggaran yang merupakan variabel penyusun Survei Penilaian Integritas yang paling relevan dengan belanja daerah. Sampel dalam penelitian ini adalah 74 kabupaten atau kota di Indonesia menggunakan data tahun 2019. Dua langkah metode digunakan dalam penelitian ini. Metode pertama yaitu Data Envelopment Analisys (DEA) yang digunakan untuk menentukan efisiensi relatif dari pemerintah daerah dengan input berupa realisasi belanja total dan output berupa Pertumbuhan Ekonomi, Indeks Pembangunan Manusia, dan jumlah penduduk yang tidak termasuk dalam kategori penduduk miskin. Setelah nilai efisiensi ditentukan, langkah berikutnya untuk menguji pengaruh integritas terhadap efisiensi, digunakan metode regresi linier berganda. Penelitian ini menemukan jika integritas dalam pengelolaan anggaran berpengaruh positif dan signifikan terhadap efisiensi belanja pemerintah daerah. Dengan kata lain, semakin tidak berintegritas suatu pemerintahan daerah, maka biaya produksi akan semakin tinggi dan proses produksi menjadi kurang efisien.

AGLOMERASI DAN PERBEDAAN PRODUKTIVITAS PERUSAHAAN DI DALAM DAN DI LUAR KAWASAN BERIKAT Suharyani Suharyani; Benedictus Raksaka Mahi
Jurnal Ilmu Ekonomi dan Pembangunan Vol 18, No 2 (2018): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiep.v18i2.24970

Export promotion policies have been implemented in many developing countries, which is implemented as Bonded Zone in Indonesia. There are at least two interesting issues from the Bonded Zone’s existence, related to industrial agglomeration and tax incentives with export share requirement. This study aims to look at the impact of agglomeration on productivity differences between firms located within and outside the Bonded Zone. The object were exporters in industrial sector, while the period was from 2009 to 2016. This study uses twostep Heckman method to overcome the selection bias problem because the usage of tax reporting data. The first phase was probit model of tax compliance equation, while productivity equation in the second stage was estimated using OLS. The estimation outputs show firms within the Bonded Zone are more productive because they receive benefits from industrial agglomeration within the zone, from availability of facilities and infrastructure, labor access and knowledge spillover. As a policy recommendation, economic policies in Indonesia should be directed in the form of place-based policies because they are proven to be able to increase productivity.Keywords: Bonded Zone, productivity, agglomeration, tax incentive, twostep HeckmanJEL classification: H2, H21, F10

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.

Peran Intermediasi Bank Pembangunan Daerah (BPD) Terhadap Pertumbuhan Ekonomi Daerah Berly Berly; Benedictus Raksaka Mahi; Eugenia Mardanugraha
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.830

This study examines the impact of the intermediary role of 27 Regional Development Banks (RDB) on regional economic growth using county and city panel data for the 2015 – 2019 period. The test uses a fixed effect regression model with control variables of labour force participation rates, education, and local government spending. The findings of this study were the role of RDB intermediation has a significant positive effect in encouraging regional economic growth in all counties and cities. The study found that the impact of third party funds was higher if all of it disbursed into credit on the growth of real Gross Regional Domestic Product per capita. Third-party funds proven to increase capital accumulation channelled through credit, thereby encouraging economic growth. RDB has a role in reducing the obstacles to collecting funds in the district by distributing Third - party funds from the city to credit in the county. The results of the study shows that the impact of consumption and productive credit in county and city showed different results. In the county, consumer credit increases the purchasing power of households, while in the city, productive credit becomes physical capital accumulation with a higher multiplier so that it has a positive effect on economic growth. These results suggest that RDB should improve their active role in credit distribution, both in increasing the number and quality of intermediation, especially for productive use that is evenly distributed throughout the region. RDB needs to increase the capacity of lending, especially through increasing capital. Penelitian ini menguji dampak peran intermediasi 27 BPD terhadap pertumbuhan ekonomi daerah menggunakan data panel kabupaten dan kota periode tahun 2015 – 2019. Pengujian menggunakan regresi model efek tetap dengan variabel kontrol tingkat partisipasi angkatan kerja, pendidikan, dan belanja pemerintah daer ah. Hasil penelitian membuktikan peran intermediasi BPD berpengaruh positif signifikan mendorong pertumbuhan PDRB riil per kapita pada keseluruhan kabupaten dan kota. Penelitian menemukan dampak Dana Pihak Ketiga (DPK) lebih tinggi apabila seluruhnya disalurkan menjadi kredit terhadap pertumbuhan PDRB riil per kapita. DPK terbukti meningkatkan akumulasi modal yang disalurkan melalui kredit sehingga mendorong pertumbuhan ekonomi. BPD berperan mengurangi kendala penghimpunan dana di kabupaten dengan mendistribusikan DPK dari kota menjadi kredit di kabupaten. Hasil penelitian dampak kredit konsumsi dan produktif di kabupaten dan kota menunjukkan hasil berbeda. Di kabupaten kredit konsumsi meningkatkan daya beli rumah tangga, sedangkan di kota kredit produktif menjadi akumulasi modal fisik dengan multiplier lebih tinggi sehingga berpengaruh positif terhadap pertumbuhan ekonomi. Mengacu konteks pembangunan Indonesia yang masih dalam tahap perkembangan, diperlukan peran aktif penyaluran kredit BPD baik peningkatan jumlah maupun kualitas intermediasi terutama untuk penggunaan produktif yang merata di seluruh daerah. BPD perlu meningkatkan kapasitas penyaluran kredit terutama melalui peningkatan permodalan.

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