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All Journal Jurnal Budget
Martha Carolina
Budget Review Center, Parliamentary Expertise Agency, Secretariate General of House of Representatives of Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengeluaran Pemerintah Di Bidang Subsidi, Pendidikan, dan Kesehatan Terhadap Kemiskinan Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The problem of poverty is related to other aspects such as health, education, social, economic, cultural, and other aspects. The expenditure aspect is a crucial aspect for the government because the amount of expenditure is determined directly by the government and can ultimately affect the poverty rate. Based on the above, this study will discuss the impact of government spending on education, health, and subsidies for poverty in Indonesia. The data used in this study is secondary data in the form of an annual period from 1992 to 2020. This study uses a quantitative approach with the regression method. The subsidy variable (X1) has an effect on poverty (Y). As subsidies increase, poverty increases. These results indicate that the subsidy budget provided by the government is less targeted at reducing poverty. Government spending on education (x2) has an effect on poverty (Y). As education expenditure increases, poverty decreases. Government spending in the health sector (X3) has no effect on poverty (Y).
PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK Vivi Tandean; Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Tax avoidance is carried out by taxpayers so that the company's goals are still achieved by obtaining maximum profits. This study aims to determine the effect of audit cost on tax avoidance, the effect of auditor specialization on tax avoidance, and the effect of auditor tenure on tax avoidance. The results of the study conclude that the audit cost (X1) has a significant positive impact on the tax avoidance variable (Y), the Auditor Specialization variable (X2) has no effect on the tax avoidance variable (Y), the auditor tenure variable (X3) has no effect on the avoidance variable (Y).
Co-Authors Vivi Tandean