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All Journal Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Greenation International Journal of Economics and Accounting
Dwi Martani
Universitas Indonesia, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Evaluasi Pengasuransian Barang Milik Negara – Gedung Bangunan Pada Kementerian Hukum dan Hak Asasi Manusia Ahmad Fauzi Amrullah; Dwi Martani
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 2 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Februari - Maret 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i2.4150

Abstract

Penelitian ini bertujuan menganalisis pengasuransian atas Barang Milik Negara-Gedung Bangunan, dengan mengidentifikasi permasalahan yang dihadapi dan memberikan rekomendasi kebijakan dalam upaya untuk meningkatkan efektivitas proses pengasuransian atas Barang Milik Negara-Gedung Bangunan pada Kementerian Hukum dan Hak Asasi Manusia. Penelitian menggunakan metode deskriptif analisis secara kualitatif dengan pendekatan studi kasus. Wawancara dilakukan terhadap Kementerian Hukum dan Hak Asasi Manusia dan 3 (tiga) Kementerian/Lembaga lain sebagai pembanding. Selain itu, wawancara juga dilakukan kepada Direktorat Jenderal Kekayaan Negara selaku pengampu kebijakan asuransi Barang Milik Negara dan PT Asuransi Jasa Indonesia selaku perusahaan yang terlibat dalam Konsorsium Asuransi Barang Milik Negara. Hasil dari penelitian menunjukkan bahwa pengasuransian barang milik negara telah dilakukan oleh Kementerian Hukum dan Hak Asasi Manusia sesuai dengan Peraturan Menteri Keuangan Republik Indonesia Nomor 97/PMK.06/2019 tentang Pengasuransian Barang Milik Negara. Satuan kerja yang jumlahnya cukup banyak membuat Kementerian Hukum dan Hak Asasi Manusia belum mampu untuk mengikutsertakan seluruh gedung bangunan satuan kerja dalam asuransi Barang Milik Negara.
Analyzing Effective Tax Rate Variability in Indonesian State-Owned Banks: Evidence from 2020–2024 Annisa Amalia; Dwi Martani
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.400

Abstract

This study examines the variability of the effective tax rate (ETR) in state-owned banks (BUMN) during the 2020–2024 tax years, with a case study focused on BANK XYZ. The objective of the study is to evaluate the variability of ETR and the influencing factors in state-owned banks, as well as to assess how BANK XYZ manages its ETR. The methodology employed includes quantitative analysis of financial statement data from BUMN banks, combined with interviews conducted with the tax and finance managers of BANK XYZ. The findings reveal that permanent differences affect the GAAP ETR, while both temporary and permanent differences influence the Current ETR. Among the three tax rate proxies, GAAP ETR demonstrates the most stable value and is closest to the statutory rate of 22%, whereas Cash ETR and Current ETR exhibit greater fluctuations. A common temporary difference observed across the banks is depreciation expense, while the most dominant permanent difference arises from non-deductible expenses. Additionally, income from subsidiaries contributes to the increased variability of the ETR. BANK XYZ reports an ETR that exceeds the statutory rate. Based on interview results, BANK XYZ maintains fiscal compliance while optimizing cash flow through tax management. The bank continues to enhance its tax governance through the utilization of technology, regular regulatory assessments, and strengthened collaboration with external tax consultants.
Co-Authors Ahmad Fauzi Amrullah Annisa Amalia