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All Journal Journal of Tax Law and Policy Scientium Law Review Journal of Governance and Administrative Issues The Scientia Law and Economics Review The Scientia Journal of Economics Issues Journal of Public Administration and Policy
Yudisatria, Aria
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ADDRESSING GLOBAL TAX AVOIDANCE AND TAX EVASION IN INDONESIA Yudisatria, Aria
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

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Abstract

Globalisation has significantly reshaped the global economy, enabling the seamless movement of capital, resources, and information across borders. While this transformation has brought economic benefits, it has also facilitated aggressive tax avoidance and evasion by multinational enterprises (MNEs) and individuals. These actors exploit international tax loopholes, shifting profits to tax havens to minimise tax liabilities. In Indonesia, this phenomenon poses a serious challenge, leading to substantial revenue losses that impact economic development and social welfare. This research examines the relationship between globalisation and tax avoidance, focusing on the Indonesian context. It explores the role of global tax governance and the implementation of a smart regulation framework as potential solutions. The study argues that an inclusive global tax governance system and a responsive regulatory tax regime through smart regulation are crucial to effectively addressing aggressive tax avoidance and evasion in Indonesia.
THE INFLUENCE OF POLITICAL INSTITUTIONS ON JOB CREATION LAW IN INDONESIA Yudisatria, Aria
Scientium Law Review (SLR) Vol. 2 No. 3 (2023): Scientium Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i3.542

Abstract

The Job Creation Law (Undang-Undang Cipta Kerja) was introduced and passed in Indonesia as an omnibus law, amending over seventy existing laws to streamline regulations and promote economic growth. However, its drafting and approval process raised significant concerns, particularly regarding the lack of transparency, limited public participation, and its potential adverse impact on labor rights and environmental protection. This paper examines the role of political institutions in shaping the law, utilizing the new institutionalism framework to analyze the influence of formal and informal rules on policymaking. The analysis reveals that the President's strong political influence, combined with a dominant coalition in the House of Representatives (DPR), expedited the legislative process at the expense of democratic norms. Civil society, media, and global actors played crucial roles in contesting the law through protests, social media campaigns, and judicial reviews. The Constitutional Court's ruling, which deemed the law conditionally unconstitutional, further underscores the complex interplay of institutional power in Indonesian lawmaking. Ultimately, this study highlights how institutional dynamics and political power affect policymaking, often sidelining democratic principles in favor of efficiency and economic agendas.
Do the Pragmatic Program Budgeting Help Practitioners Apply Performance-Based Budgeting More Effectively? The World Bank’s New Pragmatic Program Budgeting: Does It Make Budgeting More Effective? Yudisatria, Aria
Journal of Public Administration and Policy Issues Vol. 1 No. 2 (2022): Journal of Public Administration and Policy Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jpapi.v1i2.541

Abstract

The adoption of performance-based budgeting has become increasingly popular among governments seeking to enhance resource efficiency and accountability. While this approach provides flexibility and prioritization in budget allocation, its implementation remains challenging due to complexities in planning, management, and control. The World Bank’s guidance on New Pragmatic Program Budgeting (PPB) addresses these challenges by offering three pragmatic solutions: controlling budgets at the program or subprogram level, recording all financial transactions, and harmonizing budget programs with administrative structures. This paper evaluates the effectiveness of these solutions and highlights potential gaps in their implementation, including difficulties in linking inputs, outputs, and outcomes, as well as agency-principal issues.
Industri Halal sebagai Pendorong Pertumbuhan Ekonomi Inklusif: Menilai Ketenagakerjaan dan Pengembangan UMKM di Indonesia Yudisatria, Aria
The Scientia Law and Economics Review Vol. 3 No. 1 (2024): The Scientia Law and Economics Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sler.v3i1.561

Abstract

Kajian ini bertujuan untuk menganalisis peran strategis industri halal dalam mendorong pertumbuhan ekonomi inklusif di Indonesia, khususnya melalui peningkatan pengembangan UMKM dan penyerapan tenaga kerja. Menggunakan pendekatan empiris dan studi kasus Indonesia sebagai negara dengan pasar halal terbesar di dunia, penelitian ini mengkaji bagaimana integrasi UMKM dalam ekosistem industri halal serta kebijakan sertifikasi halal berkontribusi terhadap ekspansi bisnis UMKM, penciptaan lapangan kerja, serta peningkatan kesejahteraan pekerja. Temuan penelitian menunjukkan bahwa sertifikasi halal secara signifikan meningkatkan daya saing, akses pasar domestik dan internasional, serta produktivitas UMKM, sehingga secara langsung maupun tidak langsung meningkatkan kapasitas penyerapan tenaga kerja. Namun, penelitian juga menemukan sejumlah tantangan yang dihadapi UMKM, seperti minimnya literasi halal, kendala biaya dan prosedur sertifikasi, keterbatasan infrastruktur, persaingan global, serta akses pembiayaan syariah yang terbatas. Untuk mengatasi tantangan ini, diperlukan strategi kolaboratif yang melibatkan pemerintah, sektor swasta, lembaga keuangan syariah, dan institusi pendidikan. Strategi tersebut meliputi edukasi dan sosialisasi halal, simplifikasi serta subsidi biaya sertifikasi halal, penguatan infrastruktur halal, ekspansi pasar global berbasis digitalisasi, serta peningkatan akses terhadap pembiayaan syariah. Implikasi kebijakan dari penelitian ini memberikan rekomendasi yang dapat menjadi acuan pemerintah dan pemangku kepentingan lainnya dalam mengembangkan industri halal yang inklusif dan berkelanjutan.
INDONESIA’S COVID-19 NATIONAL ECONOMIC RECOVERY PROGRAM: GETTING THE ECONOMY BACK ON TRACK Yudisatria, Aria
The Scientia Journal of Economics Issues Vol. 3 No. 1 (2024): The Scientia Journal of Economics Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sjei.v3i1.540

Abstract

Since early 2020, the Covid-19 pandemic has significantly impacted the global economy, including Indonesia. The Indonesian economy contracted by 2.1% in 2020, leading to rising unemployment and poverty rates. To address these challenges, the Indonesian government implemented the National Economic Recovery Program (Program Pemulihan Ekonomi Nasional – PEN), a comprehensive policy package consisting of both substantive and procedural policy tools. Substantive tools targeted supply-side and demand-side interventions, such as tax incentives, interest subsidies, and social safety net expansions. Meanwhile, procedural tools facilitated the implementation of these policies through regulatory adjustments, budget reallocations, and institutional coordination. The PEN program was successful in mitigating the economic contraction in the short term, although its long-term effectiveness remains to be seen. This study examines the policy tools utilized by the Indonesian government in restoring the economy and evaluates their suitability within the Indonesian context.
ANTI-CORRUPTION PROGRAMS IN DIRECTORATE GENERAL OF TAXES (DGT) IN INDONESIA Yudisatria, Aria
Journal of Governance and Administrative Issues Vol. 1 No. 2 (2022): Journal of Governance and Administrative Issues
Publisher : Scientia Integritas Utama

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Abstract

Indonesia's Directorate General of Taxes (DGT) has undergone significant bureaucratic reforms since 2002 to combat systemic corruption within its tax administration. These reforms aimed to improve transparency, accountability, and internal control mechanisms. This paper examines the effectiveness of various anti-corruption programs implemented by the DGT, identifying both successful initiatives and areas of inefficiency. Effective programs include the establishment of the Large Taxpayer Office (LTO), the wage increase and remuneration program, and efforts to transform organizational culture. However, challenges remain, particularly concerning the whistleblowing system (WBS) and the internal control bodies at tax offices, which face issues such as limited transparency, inadequate protection for whistleblowers, and cultural barriers to reporting corruption. The study concludes that while the reforms have generally been successful in reducing corruption, further improvements are needed in strengthening internal controls, addressing cultural obstacles, and enhancing the transparency and protection mechanisms in whistleblowing programs.
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