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All Journal Jurnal Entitas Ekonomi dan Bisnis Global Economics: International Journal of Economic, Social and Development Sciences
Aditiyanto Ekaputra
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Economics, Econometrics & Finance

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Assessing the Role of Social Protection Expenditure on Income Inequality and Human Development Index Levels Aditiyanto Ekaputra; Adriana Madya Marampa; Ibrahim Mallam Fali
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 1 No. 3 (2024): September: Global Economics - International Journal of Economic, Social and Dev
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v1i3.406

Abstract

This study investigates the impact of social protection expenditure on income inequality and Human Development Index (HDI) across multiple countries from 2000 to 2020. Using panel data regression analysis, the study explores whether higher public social spending on healthcare, education, and social services significantly reduces income inequality, as measured by the Gini coefficient, and enhances HDI. The results indicate a strong positive correlation between social protection spending and both reduced inequality and improved HDI. Specifically, countries with higher social protection expenditure, especially those with social-democratic welfare models, exhibit lower income inequality and higher HDI scores. The analysis also highlights significant country-level differences, revealing that while high-income countries with comprehensive social protection systems tend to perform better in terms of human development, low- and middle-income countries with limited spending face persistent challenges in reducing inequality and improving HDI. Further, the study discusses the mechanisms through which social protection policies influence human development, particularly through improved access to education, healthcare, and social services. The findings suggest that integrating social protection with broader economic policies can lead to sustainable reductions in inequality and improvements in human development outcomes. The study contributes to the existing literature by providing empirical evidence on the role of social protection in fostering inclusive growth and human development, emphasizing the need for more comprehensive and efficient social protection systems, especially in developing countries.
Kepatuhan Perpajakan Pada UMKM Ditinjau Dari Aspek Pemahaman Pajak Dan Kebijakan Tarif Pajak: Systematic Literature Review Aditiyanto Ekaputra; Nani Triyani
Jurnal Entitas Ekonomi dan Bisnis Vol. 1 No. 1 (2025): AGUSTUS
Publisher : PT Mara Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64465/jeeb.v1i1.23

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional namun belum diimbangi dengan penerimaan pajak yang optimal oleh pemerintah. Penelitian ini bertujuan untuk mengkaji secara sistematis berbagai literatur yang membahas hubungan antara pemahaman pajak dan kebijakan tarif terhadap kepatuhan perpajakan UMKM. Metode yang digunakan ialah literatur review dengan beberapa kriteria inklusi yang ditetapkan. Hasil menunjukkan bahwa pemahaman terhadap peraturan perpajakan berkontribusi positif terhadap tingkat kepatuhan pajak pelaku UMKM. Namun, pengaruh tarif pajak menunjukkan hasil yang bervariasi antar studi. Perbedaan ini kemungkinan dipengaruhi oleh persepsi yang berbeda dari pelaku UMKM di tiap daerah serta adanya kebijakan insentif atau tarif khusus yang lebih sesuai dengan kondisi lokal di wilayah tertentu. Selain peningkatan pengetahuan teknis perpajakan, dibutuhkan edukasi yang menanamkan kesadaran dan tanggung jawab moral, serta sosialisasi yang lebih intensif dan adaptif, agar kepatuhan UMKM bersifat lebih mendalam dan berkelanjutan.
Co-Authors Adriana Madya Marampa Ibrahim Mallam Fali Nani Triyani