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All Journal Jurnal Konstitusi KEK (Kajian Ekonomi dan Keuangan) Jurnal Riset Ilmu Ekonomi
Suska Suska, Suska
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

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Prinsip Regulatory Impact Assessment dalam Proses Penyusunan Peraturan Perundang-Undangan Sesuai UU Nomor 12 Tahun 2011 Suska, Suska
Jurnal Konstitusi Vol 9, No 2 (2012)
Publisher : Mahkamah Konstitusi Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.774 KB) | DOI: 10.31078/jk%x

Abstract

Regulatory impact assessment (RIA) is a method of policy development with an approach that accommodate all requirements in regulatory process. This method improved rapidly in early 2000 and used widely in OECD countries. Regulatory framework in Indonesia is regulated in Law number 12 Year 2011 about the Making of Law assigned the process of lawmaking. This research compares the RIA’s concept with the process in Law number 12 . The result of the research shows there are some processes in RIA which are not covered by the process in the Law particularly about the coverage of all possible alternatives in the regulation including the benefit and cost analysis for each alternative and also monitoring mechanism to evaluate the effectiveness of the policy and recommend improvement for future regulation
TAX HARMONIZATION ASEAN MELALUI ASEAN TAX FORUM -PEMBELAJARAN DARI PROSES TAX HARMONIZATION UNI EROPA- Suska, Suska; Effendi, Yuventus
Jurnal Kajian Ekonomi dan Keuangan Vol 15, No 1 (2011)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v15i1.85

Abstract

ASEAN Tax Forum was established in the ASEAN Minister of Finance meeting in Bali April 2011. The forum consists of tax authority among ASEAN countries intended for exchange of information on the tax regime and instruments among Member States as well as to work on the issues of avoidance of double taxation and addressing withholding tax to further support the building of a competitive ASEAN Economic Community. The tax harmonization process among member states of ASEAN needs several stages to be taken. Tax Treaty as the step to eliminate the double taxation still not implemented by all ASEAN members. Tax rate particularly corporate tax rate is varying among countries. Learning the lesson from European Union, the direction of tax harmonization is to establish the common tax base while tax rate still differentiate among member states.
Menyeimbangkan Pertumbuhan dan Keberlanjutan: Bagaimana Pengelolaan Hutan, Desentralisasi Fiskal, dan Ekspansi Ekonomi Membentuk Kualitas Lingkungan di Indonesia Ginanjar, Rah Adi Fahmi; Sutjipto, Hady; Suharto, Umayatu Suiroh; Suska, Suska; Zaki, Mohammad; Sardjasasmita, Agi
Jurnal Riset Ilmu Ekonomi Vol. 5 No. 1 (2025): Jurnal Riset Ilmu Ekonomi (JRIE) Edisi April 2025
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrie.v5i1.176

Abstract

This study examines how forest area, fiscal decentralisation, and sectoral economic growth affect environmental quality across Indonesian provinces. Forests are categorised into conservation, protected, and production areas. Fiscal decentralisation is analysed through natural resource revenue-sharing and local government environmental expenditures, while economic activity is segmented into the primary, secondary, and tertiary sectors. The analysis uses a dynamic panel dataset of 33 provinces from 2017 to 2022. To address potential endogeneity, the study employs a multi-stage estimation strategy, starting with Pooled OLS and Fixed Effects models, followed by the Durbin-Wu Hausman test to justify the use of a dynamic Generalised Method of Moments (GMM) framework, with System-GMM selected as the final estimator. The results indicate that natural resource revenue-sharing has a positive effect on environmental quality. However, economic growth across all sectors negatively impacts environmental outcomes, while environmental protection expenditure shows no significant effect. These findings emphasize the need to adjust decentralised fiscal policies to focus more on ecological outcomes and steer more sustainable regional development.
Co-Authors Rah Adi Fahmi Ginanjar Sardjasasmita, Agi Suharto, Umayatu Suiroh Yuventus Effendi, Yuventus Zaki, Mohammad