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All Journal Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI)
Chang, Nicholas
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Economics, Econometrics & Finance

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DETERMINAN MAKROEKONOMI DAN PAJAK DAERAH TERHADAP KETIMPANGAN EKONOMI Chang, Nicholas; Boediono, Philipo; Widianingsih, Luky Patricia
Media Akuntansi dan Perpajakan Indonesia Vol. 6 No. 2 (2025): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v6i2.5606

Abstract

Ketimpangan ekonomi merupakan salah satu tantangan utama dalam pembangunan berkelanjutan di Indonesia. Pengukuran rasio gini dapat dimanfaatkan untuk mengetahui seberapa besar ketimpangan yang dialami di Indonesia. Rasio tersebut dapat dipengaruhi oleh berbagai variabel yaitu Upah Minimum Regional (UMR), Indeks Pembangunan Manusia (IPM), pekerjaan formal, populasi, dan pajak daerah. Penelitian ini bertujuan untuk menganalisis dan mengevaluasi pengaruh variabel Upah Minimum Regional (UMR), Indeks Pembangunan Manusia (IPM), pekerjaan formal, populasi, dan pajak daerah terhadap data rasio gini di Indonesia. Sampel penelitian terdiri dari data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) mencakup 38 provinsi di Indonesia untuk periode 2023-2024. Metode yang digunakan adalah analisis regresi linier berganda dengan uji asumsi klasik untuk memastikan validitas model penelitian. Hasil penelitian menunjukkan bahwa hanya variabel populasi yang memiliki pengaruh signifikan positif terhadap rasio gini. Implikasi dari penelitian ini menekankan pentingnya optimalisasi pajak daerah, peningkatan efektivitas transfer fiskal, serta pengembangan kebijakan redistribusi dan pemberdayaan masyarakat untuk mengurangi ketimpangan ekonomi.
Peran P2P Lending dan Digitalisasi terhadap Tingkat Kemiskinan di Indonesia Chang, Nicholas; Octavia, Louisa
Media Akuntansi dan Perpajakan Indonesia (MAPI) Vol. 7 No. 2 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v7i2.6429

Abstract

Poverty in Indonesia still shows disparities between provinces amid the acceleration of digital transformation. From an inclusive growth perspective, equitable access to productive resources, including the digital economy, is an important prerequisite for sustainable poverty reduction. This study aims to analyze the effect of peer-to-peer (P2P) lending, digital skills, and digital infrastructure on poverty levels across provinces in Indonesia. The study uses a quantitative approach with a multiple linear regression method based on cross-section data from 38 provinces sourced from the Financial Services Authority and the Central Statistics Agency. The results show that simultaneously, all three digital economy variables have a significant effect on poverty. However, partially, only digital infrastructure has a negative and significant effect on poverty levels, while P2P lending and digital skills do not show a significant effect. These findings indicate that the equitable distribution and quality of digital infrastructure are the main foundations in supporting poverty reduction based on digital transformation. This study concludes that the digital economy can be an instrument of inclusive development if it is supported by strengthening structural access between regions. Policy implications emphasize the importance of prioritizing digital infrastructure development as a prerequisite for effective financing and improving digital skills.
Digital Transformation and Corruption Control: Unveiling the Paradox of Cybersecurity in Global Governance Chang, Nicholas
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6484

Abstract

This study examines the association between digital transformation, represented by blockchain, e-government, and cybersecurity, and corruption, proxied by the Corruption Perceptions Index (CPI), within the framework of good governance and Sustainable Development Goal 16. Using a quantitative approach, this study analyzes secondary data from 23 countries characterized by relatively high levels of blockchain adoption. Multiple linear regression analysis was employed using SPSS version 27. The results indicate that blockchain and e-government are positively and significantly associated with CPI, suggesting that higher levels of digital readiness tend to coincide with lower perceived corruption within the sample. E-government shows the strongest association within the model, which is consistent with its potential relevance to transparency, accountability, and public service efficiency. In contrast, cybersecurity is negatively and significantly associated with CPI, indicating that stronger cybersecurity capacity does not necessarily correspond to lower perceived corruption and may reflect tensions between control and transparency when not supported by appropriate governance frameworks. These findings suggest that digital transformation alone is insufficient to combat corruption. Its effectiveness depends on alignment with good governance principles, particularly transparency and accountability. This study contributes by providing an integrated perspective on digital transformation and offers implications for policymakers in designing balanced digital governance strategies.
Co-Authors Boediono, Philipo Luky Patricia Widianingsih Octavia, Louisa