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All Journal Jurnal Pajak dan Keuangan Negara (PKN) Educoretax
Hashfi, Hasbiul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis Of Leading Sectors In West Sumatra Province Hashfi, Hasbiul
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2247

Abstract

This study analyzes the changing economic structure of West Sumatra, Indonesia from 2017-2022 using location quotient (LQ) and dynamic location quotient (DLQ) techniques. The analysis identifies current concentrated export-oriented sectors like agriculture, manufacturing, transportation and government services based on high LQ values. Meanwhile, DLQ analysis reveals emerging competitive sectors such as mining and declining sectors like agriculture based on shifts in employment. The combined LQ and DLQ analyses provide insights into West Sumatra’s economic base and structural changes. Electricity, gas, transportation, finance and government administration appear strong and growing in competitiveness based on high LQ and high DLQ values. Further investigation through surveys, focus groups and value chain analysis is recommended to translate these findings into tailored strategic policies to leverage West Sumatra’s regional competitive advantages. This initial screening provides insights into West Sumatra’s changing economic geography.
The Role Of Institutions And E-government In Mobilizing Value-Added Tax Revenue In Asia-Pacific Mid-Size Economies Wijaya, Suparna; Hashfi, Hasbiul
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.863

Abstract

This study examines how the informal economy, law enforcement, and e-government interact to affect value-added tax (VAT) revenue in middle-income countries in Asia Pacific in the period 2002-2018. Panel data regression analysis is used to estimate this relationship. The results show that the informal economy significantly reduces VAT revenue, while e-government implementation has a negative effect. E-government dampens the negative impact of informality on revenue. However, it strengthens the negative relationship between law and revenue, contrary to expectations. These findings underscore the importance of balanced tax reforms that take into account country-specific constraints. The expansion of e-governance should be accompanied by capacity building and efforts to reduce the informal economy. This study makes an empirical contribution by examining the joint impact of informality, governance, and technology on tax performance in developing countries.
Analysis of the economic impact of implementing VAT and import duties on the Indonesia-Japan premium beef trade under the IJEPA-FTA scheme: A CGE-GTAP approach Firdiansyah, Akhmad; Hashfi, Hasbiul; Gultom, Yulifar Amin
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1276

Abstract

The implementation of import policy raises critical questions related to fiscal and economic aspects, especially regarding the impact of imposing import VAT without exemption facilities and import duties on premium beef imports for the Indonesian economy. This study investigates the effects of taxation tariffs on premium beef from Japan. This research is a quantitative study using a disaggregated Computable General Equilibrium Global Trade Analysis Project (CGE-GTAP) analysis. It focuses on the impact of predictor simulations on economic variables consisting of GDP, exports, imports, trade balance, equivalent variation, domestic production and demand, and prices. The study compares scenarios when VAT is imposed, when import duty preference under IJEPA is applied, and when VAT is imposed and import duty rates are increased to protect domestic producers. The results of this study show that the impact of the IJEPA agreement between Indonesia and Japan, especially regarding the import of premium beef, benefits both parties, even though the tariff regulated in IJEPA for premium beef is the same as the MFN tariff. There was an increase in GDP, imports, trade balance, domestic production and demand, and prices, but exports and welfare declined. Both simulations showed similar results, but the increase in import duties demonstrated a greater magnitude. This means that producers experience a greater positive impact, but consumers suffer greater losses as well. This study demonstrates that the imposition of VAT accompanied by import duty rates in IJEPA can have a positive effect on the national economy. It is recommended to continue this policy.
Co-Authors Firdiansyah, Akhmad Gultom, Yulifar Amin