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Dwi Resti Pratiwi
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Economics, Econometrics & Finance Social Sciences

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PENERAPAN PENGANGGARAN PARTISIPATIF DI TINGKAT DESA Slamet Widodo; Dwi Resti Pratiwi
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 1 No 2 (2016): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Government's commitment to build Indonesia from periphery should be followed by some measures to improve the quality of development planning and budgeting, particularly at the level of village government. The concept of participatory budgeting which has been applied in some countries and in several regions in Indonesia seeks to encourage the active involvement of the community in discussing and prioritizing the local needs and increase the efficiency and effectiveness of budget allocation through a transparent and accountable process. This concept is not intended to replace the Musrenbang process, but it can be done in parallel by different approaches. However, the effectiveness of its implementation depends on the commitment of all parties related to the discussion of the budget at the level of village government.
EVALUASI SINKRONISASI PERENCANAAN DAN PENGANGGARAN BIDANG PERUMAHAN DAN PERMUKIMAN PADA PEMERINTAH PUSAT Dwi Resti Pratiwi
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 4 No 2 (2019): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22122/jurnalbudget.v4i2.75

Abstract

Aligning national planning and budgeting are crucial to achieving national development’s goals. One of Indonesia development goals as stated on Mid- Termn National Development Planning (RPJMN) 2015-2019 was to reduce poverty at 7-8 percent by the end of 2019. This target however is hard to be reached. It is indicated that there was a problem on planning and budgeting system at program priority and activity level. One of program priority that was mandated to achieve poverty target is housing and settlement. The outcome of the program unfortunately were unreachable. They were to reduce the housing backlog by 5 million unit and universal access to water supply and sanitation by 2019. This paper aims to evaluate the national planning budgeting alignment on Housing and Settlement Program. It used descriptive analysis methode by comparing between planning document such as RPJMN, Government Strategic Plan (Renstra), Government Work Plan (RKP) and Budget States (APBN). This analysis resulted that there is inconsistency outcome indicators across planning document (i.e RPJMN and RKP). Beside that, the missmatch between planning and budget document is found in this housing and settlement program which cause many activities were not funded in APBN. So that, the next government should evaluate the implementation of planning and budgeting during 2015-2019 and improve the alignment between them to achieve naional development goals as stated in RPJMN 2020-2024.
Tinjauan atas Penerapan Pajak pada Perdagangan Melalui Sistem Elektronik dalam Perspektif Peraturan Perpajakan Saat Ini Dwi Resti Pratiwi
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study examined the tax policy of the digital economy in Indonesia to help recover the economy during and after the Covid-19 pandemic. It used a qualitative approach to review the taxing policy on the digital economy in Indonesia. The results showed that unilateral action by the Government of Indonesia in imposing a direct tax on over-the-top (OTT) electronic transactions is hard and challenging. This is because it needs the global consensus for taxation of the digital economy. Otherwise, the tax policies are likely to contradict one another, causing double taxation for multinational companies. In addition, there are issues that arise from imposing VAT on the digital economy. First, ensure that the foreign tax collector complies with the Indonesia VAT regulation. Second, the determination of consumer criteria for digital products is easy to ignore. The prerequisite for using Indonesian IP can be avoided by a virtual private network to use the domain of another country. Therefore, this study suggests that the Government of Indonesia must encourage a global consensus on a digital tax framework that benefits all parties. Furthermore, the Directorate General of Tax (DGT) must enforce data exchange from financial institutions and take serious actions against non-compliance.
Co-Authors Slamet Widodo