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All Journal Jurnal Ekonomi dan Pembangunan Indonesia Economic and Finance in Indonesia
Qibthiyyah, Riatu M.
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Economics, Econometrics & Finance Education

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Government Size dan Pertumbuhan Ekonomi di Indonesia Santika, Ary Ratna; Qibthiyyah, Riatu M.
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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The aim of this research to investigate the effect of government size on regional economic growth in Indonesia. This study uses panel data analysis with using two years of interval data from 2009 until 2015. The results showed that government size has a significant effect on economic growth and it has a non-linear relationship. According the estimation from the model, the threshold government size on regional economic growth is 38.98 percent. Above the threshold, an increase in government size will instead have a negative effect on economic growth.
Pengaruh Penerapan Tarif Tunggal Pajak Penghasilan Badan terhadap Indikasi Penggelapan Pajak Putra, Bramastia Candra; Qibthiyyah, Riatu M.
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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This paper investigates the difference effects of progressive rate and single rate implementation on corporate income tax to tax evasion indication. Using firm level data of tax audit results as a measure of tax evasion indication for six years observations. The empirical results from the sample data show that the implementation of single rate on corporate income tax reduces the tax evasion indication. In addition, the results show that the higher the marginal income tax rate, the higher the tax evasion indication.
Analisis Hubungan antara Infrastruktur Jalan dan Tax Capacity: Studi Kasus Indonesia Andriany, Dian; Qibthiyyah, Riatu M.
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 18, No. 3
Publisher : UI Scholars Hub

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The study explore the relationship between road and spending infrastructure with tax capacity in Indonesia. Using stochastic frontier analysis method and tax revenue data of 34 provinces in 2011–2016, this study confirms positive relationship between infrastructure spending and central and local tax capacity, while the availability of road infrastructure has positive significant impact only on local tax capacity. The level of income and education indicates a positive significantly e ect both on central and local tax capacity. However, the greater the dominance of the agricultural sector in the economy tends to reduce central tax capacity. Similarly, tax administration factors affect central tax capacity positively.
The Relationship of VAT Rate and Revenues in the Case of Informality Qibthiyyah, Riatu M.
Economics and Finance in Indonesia Vol. 64, No. 1
Publisher : UI Scholars Hub

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This study explored relationship between tax rate and revenues in the case of VAT, one of few type of consumption taxes that is considered to be a broad-based tax. Based on a larger set of countries - in comparison to previous studies, this study shows VAT rate has an inverted U-shaped relationship to VATÂ revenues, confirming the Laffer Curve theory. Exploring further on the effect of informality to maximum VAT rate, we found that higher informality will reduce government flexibility in its effort to increase tax rate. Furthermore, openness has significant and positive effect on VAT revenues performance, and tax administration capacity may also play role on improving VAT revenues performance.
Co-Authors Andriany, Dian Putra, Bramastia Candra Santika, Ary Ratna