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All Journal Islamadina : Jurnal Pemikiran Islam Jurnal KOMUNIKA Jurnal Indo-Islamika Analisis: Jurnal Studi Keislaman Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan ISLAMICA: Jurnal Studi Keislaman SALAM: Jurnal Sosial dan Budaya Syar-i Jurnal Pendidikan dan Pemberdayaan Masyarakat Laa Maisyir Jurnal Ekonomi Islam IJIBE (International Journal of Islamic Business Ethics) Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Abjadia, International Journal of Education Al-Ihkam: Jurnal Hukum dan Pranata Sosial Jurnal Ilmu Sosial dan Ilmu Politik Jurnal Studi Agama dan Masyarakat Studia Quranika Jurnal Pendidikan Nonformal LENTERA: Jurnal Ilmu Dakwah dan Komunikasi INFO ARTHA Jurnal Manajemen Keuangan Publik IJHCM (International Journal of Human Capital Management) Islamic Counseling : Jurnal Bimbingan dan Konseling Islam Sawala : Jurnal Administrasi Negara JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Al-Syir'ah Jurnal PAJAR (Pendidikan dan Pengajaran) Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Jurnal Ilmiah Pendidikan dan Pembelajaran AT-TURAS: Jurnal Studi Keislaman Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Living Islam: Journal of Islamic Discourses KEK (Kajian Ekonomi dan Keuangan) Inovasi : Jurnal Politik dan Kebijakan International Journal of Islamic Business and Economics (IJIBEC) IJISH (International Journal of Islamic Studies and Humanities) Transparansi Jurnal Ilmiah Ilmu Administrasi Journal of Islamic Monetary Economics and Finance Jurnal Pendidikan Wiyata Dharma: Jurnal Penelitian dan Evaluasi Pendidikan NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Risalah : Jurnal Studi Agama dan Pemikiran Islam Tasharruf: Journal Economics and Business of Islam Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Bukhari: Jurnal Ilmu Hadis BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam International Journal of Islamic Khazanah Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences WAHATUL MUJTAMA: Jurnal Pengabdian Masyarakat Cendikia : Media Jurnal Ilmiah Pendidikan Komunika: Jurnal Dakwah dan Komunikasi AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab International Journal of Islamic Business and Economics (IJIBEC)
Azwar, Azwar
Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : INFO ARTHA

 1 
ANALISIS UNDERGROUND ECONOMY INDONESIA DAN POTENSI PENERIMAAN PAJAK DI ERA TAX AMNESTY Mulyawan, Andi Wawan
JURNAL INFO ARTHA Vol 1, No 1 (2017): JULY EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1142.721 KB) | DOI: 10.31092/jia.v1i1.18

Abstract

The growth of underground economy activity believed has potential tax loss. This study aims to estimate the size of underground economy activities in Indonesia. Based on the results of these estimates, further calculated the potential tax loss due to the existence of underground economy activities. This study was conducted using quantitative approaches, namely currency demand model by Vito Tanzi (1980) and Faal (2003) which is estimated by ordinary least square (OLS) method. By using time series (quarterly) data period 2011-2015 this study found that the size o f underground economy is about Rp 536 trillion per year on average, equivalent to 22,1% of GDP. Meanwhile, the potential tax loss due to the activity estimated at Rp 487,12 trillion on average per year, or approximately 1,9% of GDP.                      Berkembangnya kegiatan underground economy diyakini berpotensi menyebabkan hilangnya penerimaan negara melalui sektor perpajakan. Penelitian ini dilakukan dengan tujuan untuk menganalisis dan mengetahui besarnya nilai kegiatan underground economy regional di Indonesia pada periode 2011 s.d. 2015 dan besarnya potensi pajak yang hilang akibat adanya kegiatan underground economy tersebut. Dengan menggunakan data sekunder berbentuk runtut waktu (time series) triwulanan dari rilis publikasi Bank Indonesia (BI), Badan Pusat Statistik (BPS) dan Direktorat Jenderal Pajak Kementerian Keuangan dan metode analisis kuantitatif yang diestimasi dengan metode Ordinary Least Square (OLS) serta perhitungan estimasi underground economy menggunakan pendekatan moneter yang dikonstruksi oleh Vito Tanzi (1980) dan Faal (2003), penelitian ini secara empiris mengestimasi nilai underground economy. berkisar antara Rp 289 triliun sampai Rp 958 triliun dengan nilai rata-rata mencapai Rp 536 triliun per tahun atau setara dengan 22,1% terhadap PDB Nominal. Sementara itu, akibat adanya kegiatan underground economy, potensi pajak yang hilang berkisar antara Rp 23,32 triliun hingga Rp 1.467 triliun dengan rata-rata per tahun mencapai Rp 487,12 triliun atau setara dengan 1,9% dari PDB.
ANALISIS KONDISI KESENJANGAN EKONOMI DAERAH : STUDI KASUS KABUPATEN/KOTA DI SULAWESI SELATAN Iskandar, Azwar; Saragih, Rahmaluddin
JURNAL INFO ARTHA Vol 2, No 1 (2018): JULY EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v2i1.232

Abstract

Penelitian ini bertujuan untuk mengukur dan menganalisis secara empiris kesenjangan ekonomi antarwilayah di kabupaten/kota di Provinsi Sulawesi Selatan. Penelitian ini menggunakan data sekunder dari rilis publikasi Badan Pusat Statistik (BPS) yang terdiri dari data time series tahunan periode 2011-2015 dan metode analisis kuantitatif pengukuran kesenjangan ekonomi, yaitu (1) Model Indeks Williamson, (2) Model Klassen Typology dan (3) Model Indeks Theil. Hasil penelitian ini secara empiris menemukan bahwa tingkat kesenjangan ekonomi di Provinsi Sulawesi Selatan yang ditunjukan dengan nilai Indeks Wiliamson pada kurun waktu 2011-2015 memiliki kecenderungan menurun dengan kategori sedang dengan nilai rata-rata selama 5 tahun sebesar 0,64. Ketimpangan wilayah yang diukur dengan Indeks Theil, menunjukan kesenjangan antar wilayah di Provinsi Sulawesi Selatan berfluktuasi. Jika didekomposisi, tingkat kesenjangan antarwilayah lebih besar diakibatkan oleh besarnya kontribusi ketimpangan yang terjadi internal kabupaten/kota dibandingkan ketimpangan dalam provinsi (antarkabupaten/kota). Berdasarkan Tipologi Klassen, masih banyak daerah di Provinsi Sulawesi Selatan yang berada pada kuadran III dan IV, yaitu kabupaten/kota yang tergolong maju tapi tertekan dan relatif tertinggal (37,50%). Hipotesis “U” terbalik dari Kuznets cenderung berlaku pada kabupaten/kota di Provinsi Sulawesi Selatan, sehingga hasil pertumbuhan ekonomi yang tinggi ini dapat dirasakan oleh keseluruhan masyarakat yang ada di Propinsi Sulawesi Selatan dalam jangka panjang.
DAMPAK PERUBAHAN HARGA CRUDE PALM OIL (CPO) DUNIA TERHADAP VALUE EKSPOR KOMODITAS KELAPA SAWIT DAN PEREKONOM1AN INDONESIA (PENDEKATAN VECTOR AUTOREGRESSION ANALYSIS) Iskandar, Azwar
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3957.128 KB) | DOI: 10.31092/jia.v2i1.113

Abstract

This study aims to determine the impact of Crude Palm Oil (CPO) price shocks in the world market on the export value of CPO and economic growth, inflation rate, exchange rate, and money supply as proxy of economy of Indonesia during 2001-2013. Based on quarterly time series data and using Vector Autoregression (VAR) model with Impulse Response Function(IRF) dan Variance Decomposition (VD), the studytries to analyzethe effects of CPO priceshocks to export value ofCPO commodity andeconomy ofIndonesia.The results show several conclusions: (i) the CPO price shocks in the world market have a positive impact on export value of CPO for 15 months; (ii) it also have a positive impact on economic growth for 15 months; (iii) it pushes up the domestic inflation rate for a year; (iv) it increases the domestic money supply which lasts for 6 months; (iv) it negatively affects the real exchange rate of Rupiah for 10 months.Therefore, government and all stakeholders should make a great collaboration to eliminate the negative effect of CPO price shocks. In addition, government expected to continue to realize the optimal infrastructure for palm oil industry. Because of inadequate of infrastructure can causerisingoftransportation costs andlackingofcompetitiveness ofCPOof Indonesia.
REGIONAL GOVERNMENT SPENDING EFFICIENCY ON HEALTH AND EDUCATION IN DECENTRALIZATION ERA : EVIDENCE FROM INDONESIA Iskandar, Azwar; Saragih, Rahmaluddin
JURNAL INFO ARTHA Vol 3, No 1 (2019): JULY EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.575 KB) | DOI: 10.31092/jia.v3i1.452

Abstract

The purpose of this paper is to assess spending efficiency of regional governments in Indonesia on health and education during the fiscal decentralization period year of 2010-2017. Relying on a sample of 33 provinces as regional government, this paper compute efficiency scores adopting nonparametric frontier that estimated by Data Envelopment Analysis (DEA) to study spending inefficiency. Results of the paper show that in west regions, Bali, Bangka Belitung, DI Yogyakarta, Jawa Tengah, and Kep. Riau relatively most efficient in public spending both on health and education in period of study. DKI Jakarta and Jawa Barat have efficient score on health, and Bengkulu has efficient score on education. On the other hand, in east regions, Gorontalo, Kalimantan Tengah, Kalimantan Timur and Sulawesi Utara were also most efficient in public spending on health and education services. Maluku and Sulawesi Tenggara have efficient score on health, and Kalimantan Selatan, Maluku Utara, Nusa Tenggara Barat, and Sulawesi Barat have efficient score on education. The results show that provinces in east regions of Indonesia were relatively more efficient in public spending both on health and education for promoting equal distribution of income
Co-Authors Abdullah, Mohd Farid Ravi Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Achmad Noerkhaerin Putra Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Adji Suradji Muhammad Adji Suradji Muhammad Ahmad Nurhadi Akkas Akhmad Hanafi Dain Yunta Akhmad Hanafi Dain Yunta Akhmad Hanafi Dain Yunta Akhyar, Andi Muh. Akrama Hatta Ali Djamhuri Amriani, Tenry Nur Amriani, Tenry Nur Andi Muhammad Akmal Aqbar, Khaerul Arfan Arifuddin Arfan Arifuddin Arifuddin, Arfan Ashar Ashar Askar Patahuddin Asri asri Aswanto Muhammad Takwi Hede Aswar Aswar Aswar, Aswar Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah, Bayu Taufiq Darmanto Darmanto Dewi Indriani Edil Wijaya Nur Edy Sofyan Fadhlan Akbar Fakhri Sungit Fakhrizal Idris Fitriana Hendra Wijaya Hendra Wijaya Henri Priamukti Ihwan Wahid Minu Iskandar Iskandar Iskandar Iskandar Ita Hartati Ita Hartati Jumadil Saputra Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Laode Nursyah Dendi M. Amirullah M. Kasim Mahmuddin, Ronny Mazlan Ibrahim Moh. Fadli Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Muh. Arfah Herwin Muh. Ihsan A.R. Muh. Syukur S. Muhammad Ammar Naufal Muhammad Fakhrur Razi Shahabudin Muhammad Hudzaifah Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Yusram Muhammad Yusram Mukran H. Usman Mukran H. Usman Mukran H. Usman Musa, Zahari Mahad Mutahharah, Mutahharah Nasrul Nasrul Rafi, Irsyad Rahmaluddin Saragih Rahmat Rahmat Rahmat Rahmat Rifai, Awal Ronny Mahmuddin RR. Ella Evrita Hestiandari Saharuddin Saharuddin Saragih, Rahmaluddin Saragih, Rahmaluddin Saragih, Ramaluddin Saragih, Ramaluddin Sirajuddin Sirajuddin Subekan, Achmat Subekan, Achmat Subekan, Achmat Sulkifli Herman Syandri Syandri Syandri, Syandri Syarul Azman Shaharuddin Tenry Nur Amriani Tenry Nur Amriani Tenry Nur Amriani Usman, Abur Hamdi Usman, Mukran H. Wijaya , Hendra Zahari Mahad Musa