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INFO ARTHA
Published by Politeknik Keuangan Negara STAN
ISSN : 08526737     EISSN : 25810839     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Info Artha is a national journal that provides articles to lecturers, students, employees, and to whom it may concern. Info Artha accepts, reviews, and publishes original articles. The scope of the articles consist of state accounting, public policy, and state finance.The author(s) who willing to submite must use journal tempate and include the following forms:
Arjuna Subject : -
Articles 128 Documents
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CAN VILLAGE FUNDS STRENGTHEN ECONOMIC GROWTH IN INDONESIA? Herdiyana, Deni; Sugiyanto, Hari; Sutarto; Andriana, Nina
JURNAL INFO ARTHA Vol 9 No 2 (2025): Edisi November 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i2.3400

Abstract

This research aims to determine the influence of village funds on economic growth in Indonesia, with General Allocation Funds (DAU), Special Physical Allocation Funds (DAK Fisik), Profit Sharing Funds (DBH), Village Fund Allocations (ADD), Social Protection Spending as control variables. This research was conducted using quantitative methods through panel data regression in order to analyze the data. The research found that Village Funds as the main independent variable have a very significant positive influence on the dependent variable, namely economic growth (GRDP). This study suggests that Village Fund transfers should continue, because these funds play an important role in encouraging economic growth in Indonesia. Keywords: village funds, economic growth, DAU, DAK Physics, DBH, Social Protection Spending
PSYCHOLOGICAL AND INSTITUTIONAL DETERMINANTS OF ZAKAT PAYMENT INTENTION IN A SHARIA-BASED GOVERNANCE CONTEXT: EVIDENCE FROM LANGSA CITY, INDONESIA Ihsan, Muhammad; Arianty, Erny
JURNAL INFO ARTHA Vol 9 No 2 (2025): Edisi November 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i2.3480

Abstract

This study examines the factors influencing the intention to pay zakat through Baitul Mal Langsa City, focusing on attitude, subjective norms, perceived behavioral control, accountability, and institutionalization perception. Grounded in stakeholder theory, the theory of planned behavior (TPB), and institutionalization theory, data were collected through an online questionnaire using a convenience sampling method, yielding 97 respondents who had previously paid zakat through Baitul Mal Langsa City. The data were analyzed using the PLSSEM method. The results show that attitude, perceived behavioral control, and institutionalization perception significantly and positively affect muzaki’s intention to pay zakat through Baitul Mal Langsa City, whereas subjective norms and accountability have no significant impact. These findings highlight the importance of institutional perception in strengthening zakat compliance, especially in regions where zakat payment is regulated by law. The study’s implications suggest that Baitul Mal Langsa City should develop effective socialization strategies, improving accessibility to zakat services, and clarifying controversial aspects of the regional zakat regulation.
DINAMIKA SPASIO-TEMPORAL KEMISKINAN DI PULAU JAWA 2020-2023 Ni Luh Putu Ari Susiawati; Novelia, Friska; Wahyu Oktaviana, Siska; Zacky Arie Pratama, Muhammad
JURNAL INFO ARTHA Vol 9 No 2 (2025): Edisi November 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i2.3501

Abstract

The inability of individuals or households to adequately meet their basic needs remains an important issue in Indonesia's development, especially on Java Island, which is the economic hub but has the highest number of poor people. This study aims to analyze the spatial and temporal dynamics of poverty levels on Java Island during the period 2020–2023 using the Geographically and Temporally Weighted Regression (GTWR) approach. The variables analyzed include RLS, GRDP, TPT, UMK, and Population Density. The results show that the GTWR model with an adaptive exponential kernel performs best (R² = 79.51%) compared to OLS (R² = 61.4%). Average Years of Schooling (RLS) is the most dominant factor in reducing poverty, both individually and in combination with GRDP.         Ketidakmampuan individu atau rumah tangga dalam memenuhi kebutuhan dasar secara layak masih menjadi isu penting dalam pembangunan di Indonesia, termasuk di Pulau Jawa yang merupakan pusat ekonomi namun memiliki jumlah penduduk miskin tertinggi. Penelitian ini bertujuan untuk menganalisis dinamika spasial dan temporal tingkat kemiskinan di Pulau Jawa selama periode 2020–2023 menggunakan pendekatan Geographically and Temporally Weighted Regression (GTWR). Variabel yang dianalisis meliputi Rata-Rata Lama Sekolah (RLS), Produk Domestik Regional Bruto (PDRB), Tingkat Pengangguran Terbuka (TPT), Upah Minimum Kabupaten/Kota (UMK), dan Kepadatan Penduduk. Hasil menunjukkan model GTWR dengan kernel adaptive exponential memiliki kinerja terbaik (R² = 79,51%) dibanding OLS (R² = 61,4%). Rata-Rata Lama Sekolah (RLS) menjadi faktor paling dominan dalam menurunkan kemiskinan, baik secara tunggal maupun dalam kombinasi dengan PDRB.    
APAKAH REGULASI PERPAJAKAN DI INDONESIA MENDUKUNG PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS? Amrie Firmansyah; Nafis Dwi Kartiko
JURNAL INFO ARTHA Vol 10 No 1 (2026): Edisi Juli 2026
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v10i1.3891

Abstract

Penelitian ini bertujuan untuk menganalisis keterkaitan regulasi perpajakan di Indonesia dengan pencapaian Sustainable Development Goals (SDGs). Penelitian ini menggunakan pendekatan kualitatif dengan metode directed content analysis terhadap regulasi perpajakan Indonesia yang berlaku hingga tahun 2025, meliputi undang-undang perpajakan, peraturan pemerintah, peraturan menteri keuangan, dan peraturan direktur jenderal pajak, dengan menggunakan delapan tujuan SDGs yang relevan dengan kebijakan fiskal sebagai kerangka analisis. Hasil penelitian menunjukkan bahwa regulasi perpajakan Indonesia lebih banyak mendukung tujuan yang berkaitan dengan pertumbuhan ekonomi, industrialisasi, penguatan kelembagaan, dan mobilisasi sumber daya domestik, terutama SDG 8, SDG 9, SDG 16, dan SDG 17, yang tercermin dalam ketentuan mengenai insentif investasi, fasilitas perpajakan, penguatan administrasi dan kepatuhan pajak, serta optimalisasi penerimaan negara. Sebaliknya, dukungan terhadap SDG 1, SDG 10, SDG 12, dan SDG 13 masih terbatas dan diwujudkan melalui instrumen perpajakan tertentu yang belum secara eksplisit diarahkan untuk mendukung pencapaian tujuan tersebut. Oleh karena itu, regulasi perpajakan Indonesia berkontribusi terhadap pencapaian SDGs melalui fungsi fiskal dan ekonomi, sementara integrasi target SDGs ke dalam desain kebijakan perpajakan nasional masih memerlukan penguatan.
DAMPAK BELANJA MODAL TERHADAP NILAI TAMBAH SEKTOR EKONOMI DI PULAU SUMATERA: STUDI EMPIRIS DARI PERSPEKTIF SPASIAL M. Silahul Mu’min; NAFIS DWI KARTIKO; Muhammad Syariful Anam
JURNAL INFO ARTHA Vol 10 No 1 (2026): Edisi Juli 2026
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v10i1.3867

Abstract

This study examines how government capital expenditure shapes the value added of three leading sectors in Sumatra: agriculture, mining, and manufacturing. A panel dataset covering all districts and municipalities on the island over the 2010 to 2022 period is analyzed through Geographically Weighted Panel Regression (GWPR) to capture spatial heterogeneity. The estimation reveals that capital expenditure exerts a positive and significant influence on agricultural value added in nearly all localities, whereas its influence on mining and manufacturing differs considerably across space. These findings indicate that well-directed capital budget allocation strengthens sectoral productivity, particularly in agriculture, although its effectiveness is conditioned by local economic characteristics and the quality of budget management in each sector. Local governments are therefore advised to prioritize infrastructure investment that reinforces strategic sectors in order to sustain regional economic growth.
ESTIMASI POTENTIAL LOSS PAJAK PENGHASILAN ATAS PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (PPHTB): DISPARITAS NILAI PELAPORAN WAJIB PAJAK DAN HASIL PENILAIAN DATA PASAR Syerlin Juwita; Arif Nugrahanto
JURNAL INFO ARTHA Vol 10 No 1 (2026): Edisi Juli 2026
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v10i1.3869

Abstract

Penelitian ini mengkaji adanya potensi kerugian (potential loss) pada penerimaan PPhTB di Kabupaten Bungo yang bersumber dari tingginya disparitas antara nilai transaksi yang dilaporkan Wajib Pajak dan nilai pasar. Menggunakan pendekatan kuantitatif deskriptif, penilaian berbasis data pasar diuji secara individual terhadap 42 sampel tanah kosong. Hasil analisis mengungkapkan kesenjangan yang kontras karena rata-rata nilai pasar objek pajak mencapai Rp679.847/m², sementara nilai transaksi yang dilaporkan hanya menyentuh Rp223.553/m². Capaian nilai pelaporan yang hanya menyentuh 32,9% dari nilai pasar sesungguhnya ini menegaskan bahwa dasar pengenaan pajak saat ini belum mencerminkan potensi aktual di lapangan. Indikasi under assessment tersebut dipertegas oleh nilai Assessment Sales Ratio (ASR) rata-rata yang hanya sebesar 38%, sebuah nilai yang menunjukkan deviasi signifikan dari standar ideal IAAO sebesar 90% hingga 110%. Konsekuensinya, estimasi potential loss PPhTB di Kabupaten Bungo diprediksi menembus Rp1,41 miliar hingga Rp5,49 miliar, dan berisiko melonjak hingga Rp52,19 miliar pada skala Provinsi Jambi. Kondisi ini berkaitan erat dengan rendahnya kesadaran Wajib Pajak, adanya kecenderungan penghindaran pajak, serta keterbatasan ruang pengawasan otoritas. Sebagai langkah mitigasi fiskal, penelitian ini merekomendasikan restrukturisasi strategi pemungutan melalui intensifikasi pengawasan lapangan, edukasi kepatuhan yang masif, serta pembaruan regulasi validasi pelaporan nilai demi mewujudkan tata kelola penerimaan yang adil dan optimal.
KETERKAITAN SEKTOR PARIWISATA DAN SIMULASI KEBIJAKAN DI SUMATERA: ANALISIS INTERREGIONAL INPUT-OUTPUT DENGAN DEKOMPOSISI KORIDOR SPASIAL Ricky Dina Rajendra
JURNAL INFO ARTHA Vol 10 No 1 (2026): Edisi Juli 2026
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v10i1.3931

Abstract

Tourism has been positioned as a new growth driver in Indonesia’s RPJPN 2025–2045, yet Sumatra still shows a clear gap between its economic size and tourism performance. Although the island accounts for 21.02% of national GDP, its accommodation and food service sector contributes only 9.58% of national sectoral value added. This study examines tourism's potential as an integrated regional growth source in Sumatra using an updated 2025 Interregional Input-Output model. The analysis covers three tourism-related sectors (accommodation and food services, trade, transportation) and compares their combined impact with construction investment as a capacity-building scenario. The results show that transportation is the only key sector, confirming its role as the main structural connector of interregional tourism integration. Accommodation records the strongest growth momentum, providing the empirical basis for a catch-up strategy. The integrated scenario generates 2.73x more output than single-sector approach, indicating that narrow tourism modelling substantially understates economy-wide impacts. Effects are uneven across corridors, with Southern and Northern capturing much larger shares than Central Corridor. These findings suggest that tourism integration in Sumatra requires corridor differentiated policies to strengthen local value chains, improve interdestination connectivity, and align institutional support with specific conditions of each corridor.
INOVASI PENGELOLAAN SURAT BERHARGA SYARIAH NEGARA (SBSN) MELALUI EKSTENSIFIKASI UNDERLYING ASSET Raditya Hendra Pratama; Mar’atus Sholikhah
JURNAL INFO ARTHA Vol 10 No 1 (2026): Edisi Juli 2026
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v10i1.3972

Abstract

SBSN merupakan sumber pembiayaan defisit APBN. Namun, kontribusinya masih rendah dibanding Surat Utang Negara meskipun potensi pasar yang besar di dalam maupun luar negeri. Ketersediaan dan nilai dari underlying asset menjadi pertimbangan dalam penerbitannya. Underlying asset yang selama ini digunakan adalah Barang Milik Negara dalam bentuk tanah dan bangunan, proyek APBN dan jasa layanan haji yang mempunyai keterbatasan masing-masing. Semakin banyak SBSN yang diterbitkan, maka underlying asset yang tersedia semakin terbatas. Oleh karena itu, pemerintah perlu melakukan ekstensifikasi underlying asset sehingga dapat terus mendukung pengembangan SBSN. Penelitian ini bertujuan untuk menganalisis kebutuhan serta potensi ekstensifikasi underlying asset SBSN berdasarkan prinsip maqashid syariah. Penelitian ini menggunakan metode kualitatif studi kasus dengan wawancara mendalam kepada regulator maupun akademisi. Hasil penelitian menunjukkan ekstensifikasi underlying asset terbukti relevan dilakukan. BMN lain, serta komoditas seperti kekayaan laut, spektrum frekuensi, dan cadangan karbon juga memiliki potensi untuk dioptimalkan dalam penerbitan SBSN.

Page 13 of 13 | Total Record : 128

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