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INDONESIA
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 123 Documents
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STUDI ATAS PELAYANAN CLIENT COORDINATOR PADA KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK DENGAN MENGGUNAKAN SERVQUAL, MODEL KANO DAN QUALITY FUNCTION DEPLOYMENT Supenget, Guruh; Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.863 KB) | DOI: 10.31092/jia.v5i1.60

Abstract

PENGARUHINVESTASITERHADAP PRODUK DOMESTIK BRUTO DI INDONESIA (Sebelum dan Sesudah Otonomi Daerah) Prabowo, Muhadi; Rahman, M. Taufiqur
JURNAL INFO ARTHA Vol 1 (2015): EDISI JULI
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3010.101 KB) | DOI: 10.31092/jia.v1i1.112

Abstract

Economic growth is associated with the gain of national income reflected by the presence of gross domestic product increase. Thus, in this case, every country certainly always assumes the economic growth as a measuring rod of developmental success for the country. In the presence of the increasingly gross domestic product, in addition to describe on the better economic rate situation of some country, it also reflects the population welfare level. For this reason, the objective of this research was to evaluate the effect of variables of foreign investment and domestic investment simultaneously or collectively and partially or individually on the Indonesian gross domestic product before and after regional autonomy. This research use multiple linear regression method with natural logarithm, F test, t-test analysis.Results of this research showed that the threeof independent variables tested collectively had an effectdependent variables in amount of 92.8% and the rest of 7.2% was explained by other variables which werenot tested in this research. From the t-test showed that variable of domestic investment and regional autonomy had a significant effect on variable of gross domestic product.While variable of foreign investment had no significant effect on variable of grossdomestic product.
ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA Nurhidayati, nFN
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1725.385 KB) | DOI: 10.31092/jia.v3i0.51

Abstract

ANALISIS UNDERGROUND ECONOMY INDONESIA DAN POTENSI PENERIMAAN PAJAK DI ERA TAX AMNESTY Mulyawan, Andi Wawan
JURNAL INFO ARTHA Vol 1, No 1 (2017): JULY EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1142.721 KB) | DOI: 10.31092/jia.v1i1.18

Abstract

The growth of underground economy activity believed has potential tax loss. This study aims to estimate the size of underground economy activities in Indonesia. Based on the results of these estimates, further calculated the potential tax loss due to the existence of underground economy activities. This study was conducted using quantitative approaches, namely currency demand model by Vito Tanzi (1980) and Faal (2003) which is estimated by ordinary least square (OLS) method. By using time series (quarterly) data period 2011-2015 this study found that the size o f underground economy is about Rp 536 trillion per year on average, equivalent to 22,1% of GDP. Meanwhile, the potential tax loss due to the activity estimated at Rp 487,12 trillion on average per year, or approximately 1,9% of GDP.                      Berkembangnya kegiatan underground economy diyakini berpotensi menyebabkan hilangnya penerimaan negara melalui sektor perpajakan. Penelitian ini dilakukan dengan tujuan untuk menganalisis dan mengetahui besarnya nilai kegiatan underground economy regional di Indonesia pada periode 2011 s.d. 2015 dan besarnya potensi pajak yang hilang akibat adanya kegiatan underground economy tersebut. Dengan menggunakan data sekunder berbentuk runtut waktu (time series) triwulanan dari rilis publikasi Bank Indonesia (BI), Badan Pusat Statistik (BPS) dan Direktorat Jenderal Pajak Kementerian Keuangan dan metode analisis kuantitatif yang diestimasi dengan metode Ordinary Least Square (OLS) serta perhitungan estimasi underground economy menggunakan pendekatan moneter yang dikonstruksi oleh Vito Tanzi (1980) dan Faal (2003), penelitian ini secara empiris mengestimasi nilai underground economy. berkisar antara Rp 289 triliun sampai Rp 958 triliun dengan nilai rata-rata mencapai Rp 536 triliun per tahun atau setara dengan 22,1% terhadap PDB Nominal. Sementara itu, akibat adanya kegiatan underground economy, potensi pajak yang hilang berkisar antara Rp 23,32 triliun hingga Rp 1.467 triliun dengan rata-rata per tahun mencapai Rp 487,12 triliun atau setara dengan 1,9% dari PDB.
ANALISIS PENERAPAN ARM’S LENGTH PRINCIPLE PADA TRANSAKSI PEMBAYARAN ROYALTI ATAS PEMANFAATAN MEREK DAGANG (TRADEMARK) KEPADA PERUSAHAAN AFILIASI Hukamawati, Dinartika; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.923 KB) | DOI: 10.31092/jia.v4i4.34

Abstract

Trademark is a unique marketing intangible. It does not only involve the expenses of marketing, advertising,  and  promoting,  but  the  reputation  of  the  trademark's  owners  also  takes  part  in  the development of trademark. Many parties involve in the development of trademark. In the context of transfer pricing, these parties entitle to some compensation. And arm's length principle must be applied to determine the reasonable compensation for the use of trademark. Transaction payment of royalties on trademarks is subject to taxes.The  taxation  of  transactions  payment  of  royalties  on  the  use  of  the  trademark  among  affiliated companies also created  disputes between the taxpayer and Tax collector. Cases disputed are related to the fairness of the transaction relating to the determination of royalty payments on trademarks which cover:  definition,  identification,  allocation  and  valuation  between  affiliated  companies  (Caroline Silberztein, 2010). The dispute raises the burden of the cost of compliance for taxpayers and cost of collection to the tax authorities.This study aims to determine how to identify ownership and economic benefits, as well as the best method which can be applied to determine the reasonable price of royalty payment transaction for the trademark use.The results shows that in order to determine the parties entitled to compensation/ remuneration are: Party who can be legally declared to have legal ownership (legal owner) which are parties that have control over decisions related to the exploitation of the intangible as well as the right to restrict others to use intangible; Parties that contribute to the value of the trademark by identifying the parties who bear the cost and risk of the development of the trademark.
ANALISIS TEMUAN BADAN PEMERIKSA KEUANGAN ATAS PENERIMAAN NEGARA BUKAN PAJAK KEMENTERIAN/LEMBAGA Dinarjito, Agung
JURNAL INFO ARTHA Vol 1, No 1 (2017): JULY EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.392 KB) | DOI: 10.31092/jia.v1i1.5

Abstract

Laporan Hasil Pemeriksaan Atas Kepatuhan Terhadap Peraturan Perundangan yang dilakukan oleh Badan Pemeriksa Keuangan selalu menunjukkan permasalahan pengelolaan Penerimaan Negara Bukan Pajak (PNBP). Temuan berulang selalu didapatkan dalam pemeriksaan Laporan Keuangan Pemerintah Pusat dari tahun 2013, 2014 dan 2015.  Kebutuhan pengelolaan PNBP yang optimal saat ini mutlak dibutuhkan dalam membantu negara membiayai seluruh kegiatan pemerintahan yang tidak cukup didanai dengan penerimaan perpajakan dan hibah. Oleh karena itu, penelitian ini bertujuan untuk mengidentifikasi permasalahan yang sering muncul dalam pengelolaan PNBP yang selalu menjadi temuan Badan Pemeriksa Keuangan (BPK).  Selain itu, penelitian ini juga akan membahas rekomendasi yang dapat digunakan untuk menghindari temuan berulang. Penelitian ini merupakan penelitian kualitatif deskriptif dengan pendekatan yuridis normatif. Hasil penelitian menunjukkan ada beberapa penyebab permasalahan PNBP seperti terlambat/belum disetor ke kas negara, PNBP kurang/tidak dipungut, memungut tanpa dasar hukum dan digunakan langsung, memungut dengan dasar hukum dan digunakan langsung, dan permasalahan lainnya.
PENERAPAN KONSEP CONTINUOUS AUDITING: STUDI KASUS AUDIT KEPATUHAN TERHADAP PTK 007 DI SKK MIGAS Setiawan, Miftah Budi; Nugroho, Agung
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.919 KB) | DOI: 10.31092/jia.v5i1.65

Abstract

ANALISIS PENGARUH INFLASI DAN KURS TERHADAP EKSPOR DI NEGARA ASEAN 5 PERIODE TAHUN 2012-2016 Fuad Anshari, Muhammad; El Khilla, Adib; Rissa Permata, Intan
JURNAL INFO ARTHA Vol 1, No 2 (2017): NOVEMBER EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1023.454 KB) | DOI: 10.31092/jia.v1i2.130

Abstract

Every open market system based country is doing international trade activity everyday like export-import. Many research found that export is effected by foreign exchange and inflation rate. But from the latest data, in UK, the weakening of poundterling has failed to increase their export value. This research try to find an evidence  if there is relation between foreign exchange and inflation rate on export in ASEAN-5 countries such as Indonesia, Malaysia, Philippines, Singapore, and Thailand. And how these variables affecting the export. Using 5 years observation data from 2012 to 2016 and ordinary least square method we conclude that simultaneously foreign exchange and inflation rate has significant effect on export. Partially, exchange rate depreciation has negative significant effect on Indonesia, Malaysia, and Singapore Export. Also has positive significant effect on Philippines export. While, inflation rate only has positive significant effect on Philippines export. Setiap negara yang menganut sistem perekonomian terbuka tidak akan lepas dari aktifitas perdagangan internasional seperti ekspor-impor. beberapa penelitian menyebutkan bahwa aktifitas ekspor seringkali dipengaruhi oleh nilai tukar dan tingkat inflasi suatu negara. Namun berdasarkan data terbaru diketahui bahwa di Inggris melemahnya nilai tukar poundsterling tidak mampu meningkatkan ekspor negaranya. Penelitian ini berusaha untuk membuktikan apakah terdapat pengaruh antara nilai tukar dan inflasi terhadap ekspor di negara ASEAN-5 seperti Indonesia, Malaysia, Filipina, Singapura, dan Thailand serta bagaimana variabel-variabel tersebut mempengaruhi ekspor apakah secara positif atau negatif. Dengan mengunakan periode pengamatan di tahun 2012 – 2016 dan metode analisis  ordinary least square  diketahui bahwa secara simultan inflasi dan kurs berpengaruhi terhadap nilai ekspor di negara ASEAN-5.  Secara parsial, depresiasi kurs berpengaruh negatif signifikan terhadap ekspor negara Indonesia, Malaysia, dan Singapura serta berpengaruh positif signifikan di Filipina. Sedangkan Inflasi hanya berpengaruh secara positif signifikan  di Filipina.
PENERAPAN PENUGASAN KELOMPOK UNTUK MENINGKATKAN KERJA SAMA MAHASISWA D1 PAJAK POLITEKNIK KEUANGAN NEGARA STAN BALAI DIKLAT KEUANGAN MEDAN Susilo, Budi
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.98 KB) | DOI: 10.31092/jia.v4i4.56

Abstract

Synergy is one of the values of the Ministry of Finance that should be internalized by students of PKN-STAN. Cooperation is the key element in creating synergies. Based on the author's observation, collaboration levels of college students in Diploma Program I of Tax still need to be improved. Students tend to learn individually rather than in a group, so the collaboration is not formed as a team. It needs a great effort from the lecturers to improve student collaboration during lectures, so that students learn from  each  other  and  cooperate  in  solving  various  problems  of  learning.  The  main  purpose  of  this research is to improve cooperation among students using work-in-group learning methods in the Capita Selecta Personality Development subject.The method used is Classroom Action Research using three cycles. The subjects of the research are three classes at the Diploma I Tax Program   in the first semester on Regional Finance Education and Training Office of Medan. The research design is that every class was classified into five groups with each group consists of five to six students. During  the learning process, author made observations about this collaboration. The observation results of each cycle is used as a reaction for the next cycle that can be used to enhance the cooperation of college students in accordance with the set targets. Data were analyzed descriptively and quantitatively. The results showed that the collaboration of college students increased during the lecture by applying team work learning methods. In the first cycle, the average of student collaboration is 2.69, showing lack of cooperation among students, in second cycle the result score is 4.13, which means they are able to work together, and in third cycle is 4.15 which means able to cooperate.
AGENSIFIKASI (AGENCIFICATION) DAN EFIENSI: ANALANALISIS PADA BADAN LAYANAN UMUM RUMAH SAKIT Aditia, -; Waluyo, Budi
JURNAL INFO ARTHA Vol 1 (2015): EDISI JULI
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4615.953 KB) | DOI: 10.31092/jia.v1i1.108

Abstract

Agencification is a kind of public service reform aimed to achieving good governance. Agencification on several public agencies in Indonesia is conducted through the implementation of Financial Management Pattern on Public Service Agency. This model emphasizes the application of financial flexibility, the principles of productivity, effiency, and effectiveness. In health sector, the government has required the implementation of Financial Management Pattern Public Service Agency for government hospitals.The purpose of this study is to measure the efficiency of the selected Hospitals, which implement Public Service Agency, based on the hospital classification and identify input variavbles that significantly affect the efficiency of the Hospitals. This study describes a through and deep understanding around the calculation and analysis of the efficiency of the central Hospitals. This study uses a quantitative approuch to obtain evidence related to the measurement of Hospitals efficiency. Data and information obtained through observation and study of documentation. Furthermore, the data were statistically analyzed using Data Envelopment Analysis models.The analysis showed that for General Hospital, 9 of 17 instituctions are efficient in relative and 8 institutions are inefficient relative to the other. Meanwhile, for Special Hospital, 10 of 17 institutions are efficient in relative and 7 instutions are infficient relative to the other. Input variables that significantly influence the efficiency of the Hospitals are considered the number of beds (with coefficient 114.6217), the number of doctors (with coefficient -55.52), and the number of health workers other than doctors (with coefficient -1.849583). While the other two input variables, namely the number of non-health personnel and operating expenses do not significantly affect the efficiency of the Hospitals.

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