Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Supply Chain Management KEK (Kajian Ekonomi dan Keuangan)
Rita Helbra Tenrini, Rita Helbra
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Individual Taxpayers Compliance and Strategy For Improvements Tenrini, Rita Helbra; Nugroho, Anda
Jurnal Kajian Ekonomi dan Keuangan Vol 18, No 2 (2014)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v18i2.47

Abstract

Everyone who has income above nontaxable threshold are required to register as a taxpayer. Indonesia has low rate o f registered taxpayer, only around 18 percent. This makes the tax revenue also low as the tax ratio is only 11 to 12 percent in the recent years. This figure is lower than its neighboring countries which has tax ratios above 14 percent Lower tax revenue makes it harder to finance public spending for the government, moreover, it could lead to budget deficits. This study analyzes the factors that influence the compliance o f taxpayer registration. The method used was descriptive quantitative approach. Micro data processing is conducted on National taxpayers database and household survey. The result shows that the characteristic o f taxpayers compliance determined by various factors such as business, industrial, sociological and regional. The extensification policy for taxpayers should be more focused on (i) individual taxpayers from non employee (individual entrepreneur); (ii) mining and construction sector; (iii) taxpayers with the age o f 41 years and above; (iv) provinces with low compliance, which are Gorontalo, Papua, West Nusa Tenggara, North Maluku and East Nusa Tenggara. The extensification must consider the potential tax payers o f each region and also human resource needs.
Labour Standards in the Global Supply Chain; Village Fund and Labour Working Hours in Indonesia Arifin, Bondi; Tenrini, Rita Helbra; Wicaksono, Eko; Rahman, Arif Budi; Wisnu Wardhana, Irwanda; Setiawan, Hadi; Damayanty, Sofia Arie; Solikin, Akhmad; Suhendra, Maman; Saputra, Acwin Hendra; Ariutama, I Gede Agus; Djunedi, Praptono; Handoko, Rudi
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5610

Abstract

Abstract- In the recent years, fashion brands and retailers in the West have introduced supplier’s codes of conduct to strengthen international labour standards in their supply chain. Village funds have been allocated since 2015, and increase overtime. In 2015, the allocation of village funds amounting to Rp.28.8 trillion increased to reach Rp60 trillion in 2018. Village funds were used to finance government administration, implementation of development, community development, and community empowerment. This research uses the difference-in-difference (DID) which is adapted to continuous treatment method to analyze the impact of village funds on the work of rural communities. The analysis uses "repeated" cross section data from SUSENAS 2012-2017. We found that an increase in village fund per capita was more likely to raise the labor hours in agriculture and service industries, primarily on non-Java islands. The recommendation of this study is the need for regulation to standardize the proportion of village funds allocation based on the demographic (or number of poor people) and geographical (land area) conditions of the regions. Moreover, increasing the effectiveness of organizational management can be implemented by increasing the capacity of village officials.
Co-Authors Acwin Hendra Saputra, Acwin Hendra Akhmad Solikin Arif Budi Rahman, Arif Budi Arifin, Bondi Damayanty, Sofia Arie Djunedi, Praptono Eko Wicaksono Hadi Setiawan Handoko, Rudi I Gede Agus Ariutama Nugroho, Anda Suhendra, Maman Wisnu Wardhana, Irwanda