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All Journal Jurnal Administrasi Publik dan Bisnis (JaPaBis) Indonesian Journal of Public Administration Review Journal of Development Economic and Social Studies (JDESS)
Anita Fitrie, Revienda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Keputusan Pemerintah Mengenai Kebijakan Kenaikan Tarif Pajak Pertambahan Nilai Sebesar 11 Persen Zaitira Meiyasa, Azzahra; Septiyan Maharani, Delviga; Anita Fitrie, Revienda
Indonesian Journal of Public Administration Review Vol. 1 No. 2 (2024): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/par.v1i2.2386

Abstract

Tujuan dari penelitian ini yaitu untuk menganalisis pengambilan keputusan yang dilakukan pemerintah mengenai kenaikan Pajak Pertambahan Nilai (PPN) sebesar 11 persen. Penelitian ini menggunakan teori pengambilan keputusan menurut Simmon dan sumber data yang digunakan yaitu data sekunder melalui pendekatan studi literatur dari jurnal nasional serta menggunakan fishbone analysis untuk mengidentifikasi masalah pada penelitian yang dilakukan. Penelitian ini menunjukkan bahwa kenaikan tarif PPN yang semula 10 persen kemudian naik menjadi 11 persen telah diberlakukan sejak April 2022. Kenaikan tarif PPN telah diubah setelah disahkannya UU No 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP) yang memuat mengenai penetapan tarif PPN dan objek yang terdampak kenaikan PPN. Faktor yang mempengaruhi kenaiakan PPN yaitu pada sektor kesehatan disaat Indonesia mengalami pandemi Covid-19, sektor lingkungan mengenai perkembangan tarif pajak pada ekonomi global, sektor ekonomi mengenai hutang negara dan sektor sosial mengenai anggaran bansos. Pemerintah menaikkan tarif PPN untuk menambal beban keuangan negara serta memperkuat pondasi perpajakan karena pajak merupakan sumber penerimaan negara terbesar saat ini.
The Relationship Between Government Finances and Fiscal Decentralization in Mojokerto Regency Andhika Pradana, Dicky; Hany Fanida, Eva; Anita Fitrie, Revienda
Journal of Development Economic and Social Studies Vol. 5 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to explore the financial relationships between the central and regional governments and their impact on the implementation of fiscal decentralization in Mojokerto Regency. The focus of this study covers Regional Original Revenue (PAD), transfer funds, including the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH), as well as other legitimate regional revenue sources. The methodology employed is qualitative with a descriptive approach, utilizing secondary data analysis derived from regional budget (APBD) documents, regional financial reports, and relevant regulations. The study's findings indicate that transfer funds remain a major component of regional revenue, contributing approximately 64.8%, while PAD contributes 31.4%. This reflects the importance of financial relations between the central and regional governments in supporting fiscal capacity and regional development, despite relatively low fiscal independence. Furthermore, the potential decline in transfer funds poses a challenge to regional financial stability. Therefore, optimizing PAD, increasing efficiency in financial management, and strengthening transparent and accountable governance are crucial to support sustainable fiscal decentralization.
Penganggaran Sektor Pendidikan Daerah: Analisis Pada Dinas Pendidikan Kota Surabaya Tahun 2025 Setya Utami, Adinda Nur; Ramandhani, Amalia; Anita Fitrie, Revienda; Fanida, Eva Hany; Revienda Anita Fitrie
Jurnal Administrasi Publik dan Bisnis Vol 8 No 1 (2026): Maret
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/3dyt5t30

Abstract

Low budget absorption in local government work units remains an unresolved issue in many regions in Indonesia, including the education sector. This study aims to analyze the budget planning mechanism, the stages of budget preparation and approval, the influencing factors, and the relationship between planning quality and budget absorption levels in the Surabaya City Education Office. The study used a qualitative approach through literature review. The results indicate that the budgeting process has followed the normative flow according to regulations, but is still hampered by an incremental approach in proposal preparation, weak coordination between agencies, limited human resource competencies, and the lack of integrated performance data. The low budget absorption and the resulting backlog at the end of the year are proven to be rooted in weaknesses in the planning stage, not solely in implementation. This study emphasizes that improving regional budgeting requires a comprehensive and simultaneous approach at all stages of the budget cycle.
Co-Authors Andhika Pradana, Dicky EVA HANY FANIDA Eva Hany Fanida, Eva Hany Ramandhani, Amalia Revienda Anita Fitrie Septiyan Maharani, Delviga Setya Utami, Adinda Nur Zaitira Meiyasa, Azzahra