INFO ARTHA
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:
Articles
123 Documents
<![CDATA[THE EFFECT OF GOVERNMENT EXPENDITURE ON INCOME INEQUALITY AND POVERTY IN INDONESIA ]]>
<![CDATA[Alamanda, Alamanda]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4, No 1 (2020): JULY EDITION ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i1.614
<![CDATA[Income inequality and poverty have become key issues in development studies since the 1970s. Although theoretically there are various factors associated with the incidence of poverty and income inequality, choices regarding the types and structure of government expenditure are often quoted as one of the crucial determinants. However, the evidence is still inconclusive, and the research about these issues in the case of Indonesia is still minimum. This paper tries to contribute to the discussion by analysing a panel data set of 33 provinces from 2005 to 2017 to examine the effect of different types of government expenditure on income inequality and poverty in Indonesia. Using the fixed effect, random effect, and Seemingly Unrelated Regression (SURE) system, this paper finds that social aid, subsidy and grant expenditure have an insignificant effect on reducing income inequality and poverty in Indonesia. However, the empirical evidence suggests that infrastructure spending has a negative correlation with income inequality in urban areas (when using the random effect model), and rural areas (when using the fixed effect model). In addition, infrastructure expenditure is also negatively and significantly correlated with poverty in Indonesia, and the impact is more significant in rural than urban areas.]]>
<![CDATA[THE IMPACT OF TAX CUT ON FOREIGN DIRECT INVESTMENT: A CASE STUDY IN SOUTHEAST ASIAN COUNTRIES ]]>
<![CDATA[Nasution, Rusman Affandi]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4, No 1 (2020): JULY EDITION ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i1.618
<![CDATA[In this paper, we have examined the impact of tax cut on foreign direct investment (FDI) in Southeast Asian countries as a response to the debatable issue of the relationship between tax cut policy and FDI. We use corruption perception index and government effectiveness as the control variable, as well as other economic and demographic variables such as GDP growth, tax revenue, inflation, unemployment and population growth. Using Fixed Effect Model on panel data for a period of 1997-2016 adopted from World Bank, UNCTAD, and various websites, our findings suggest that in Southeast Asian countries, even though corporate tax cut policy gives a negative effect on FDI, this tax cut policy is not the main factor that induce investors. It is trade openness and GDP growth which become the reasons for investors to invest in this region. Moreover, the effect of government performance has played pivotal role in attracting FDI inflows.]]>
<![CDATA[ANALISIS PENGUNGKAPAN MODAL MANUSIA (HUMAN CAPITAL DISCLOSURE): STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA ]]>
<![CDATA[Wahyudi, Eri]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4, No 1 (2020): JULY EDITION ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i1.621
<![CDATA[The purposes of this study are to explore the practice of disclosure of human capital in listed companies in Indonesia and investigate the determinant factors and the benefits obtained by stakeholders from the disclosure of human capital information. This research was conducted using the content analysis method of the 40 Indonesian public companies' annual reports, followed by interviews with two companies with the highest disclosures based on the results of content analysis. The result showed that human capital disclosures are still diverse, with mandatory information as the most disclosed information. The study found that: business focus; company strategy; organizational change; and current issues, influenced the human capital information disclosure. Some of the benefits include: closing information gaps about the company's challenges and achievements; showing manifestation of corporate responsibility; help companies to get the best human resources; improve company image; and presenting management commitment to the policies that have been implemented. Tujuan dari penelitian ini adalah untuk mengeksplorasi praktik pengungkapan informasi modal manusia pada perusahaan-perusahaan Indonesia dan menyelidiki faktor penentu dan manfaat yang diperoleh pemangku kepentingan dari pengungkapan informasi modal manusia. Penelitian dilakukan dengan menggunakan metode analisis konten 40 laporan tahunan perusahaan publik di Indonesia, diikuti wawancara dengan dua perusahaan dengan pengungkapan tertinggi berdasarkan hasil analisis konten. Hasil penelitian menunjukkan pengungkapan modal manusia masih beragam, dengan informasi wajib sebagai informasi yang paling banyak diungkapkan. Studi ini juga menemukan bahwa: fokus bisnis; strategi perusahaan; perubahan organisasi; dan isu terkini, memengaruhi pengungkapan informasi modal manusia. Beberapa manfaat pengungkapan antara lain: menutup kesenjangan informasi tentang tantangan dan capaian perusahaan; menunjukkan bentuk tanggung jawab perusahaan; membantu perusahaan mendapatkan sumber daya manusia terbaik; meningkatkan citra perusahaan; dan menunjukkan komitmen manajemen atas kebijakan yang telah diterapkan]]>
<![CDATA[ANTI-AVOIDANCE AND PROFIT SHIFTING IN ASEAN MULTINATIONAL ENTERPRISES: IS IT EFFECTIVE? ]]>
<![CDATA[Pratama, Rizki Adhi]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4, No 1 (2020): JULY EDITION ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i1.641
<![CDATA[Using ORBIS company micro-level data, this paper discussed the effectiveness of anti-avoidance regulation in tackling outbound profit shifting in ASEAN. Using fixed effect panel data for the period from 2009 - 2018, the thesis found that the elasticity of outbound profit shifting to positive tax rate differential is roughly 1.56%, where anti-avoidance effect brings back profit by 1.06%, which resulted in net impact of 0.5% of outbound profit shifting. While negative tax rate differential brings inbound profit shifting by 0.75%. Also, this paper conclude too strict anti-avoidance regulation will result in the decreasing effect. Dengan menggunakan data mikro yang disediakan oleh ORBIS, penelitian ini ini mencoba mengukur tingkat efektivitas peraturan anti penghindaran pajak di ASEAN dalam mencegah pergeseran laba keluar negeri. Dengan menggunakan metode efek tetap data panel yang mencakup periode 2009 – 2018, thesis ini menemukan bahwa tingkat elastisitas atas outbound profit shifting terhadap perbedaan tarif pajak positif adalah 1,56%, dimana efek aturan penghindaran pajak dapat mencegah pergeseran profit sebesar 1,06%, yang menghasilkan dampak bersih pergeseran laba keluar negeri yang tidak bisa dicegah sebesar sebesar 0,5%.Selain itu, thesis ini juga menyimpulkan bahwa peraturan anti penghindaran pajak yang terlalu ketat akan menurunkan efektivitas peraturan anti penghindaran pajak. ]]>
<![CDATA[PERDAGANGAN KARBON DI INDONESIA: KAJIAN KELEMBAGAAN DAN KEUANGAN NEGARA ]]>
<![CDATA[Irama, S.E., M.B.A., Ade Bebi]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4, No 1 (2020): JULY EDITION ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i1.741
<![CDATA[Carbon trading is the new big thing in Indonesia. In the long term, carbon trading will have a huge impact on both public and private sector. Based on that, this research is conducted. There are two objectives of this research: (1) to study the implementation of carbon trading in Indonesia; and (2) to calculate the potential of non-tax revenues that can be generated from carbon trading in Indonesia. A simulation is carried out to calculate non-tax revenues by utilizing carbon reduction data included in Indonesian nationally determined contribution (NDC) at various levels of carbon prices. The simulation shows that there are potential non-tax revenues ranging from IDR51 billion up to IDR180 billion during the carbon emissions reducing program. Furthermore, each year carbon trading will contribute non-tax revenues at an amount ranging from 7,5 up to 26,1% of total Public Service Agency’s revenues for the period of 2011 until 2019. This is so far the first research that uncover carbon trading in Indonesia.Perdagangan karbon merupakan hal baru di Indonesia. Dalam jangka panjang, perdagangan karbon akan berdampak luas kepada instansi pemerintahan dan swasta. Atas dasar itu, penelitian ini dilakukan. Penelitian ini bertujuan untuk 1) mempelajari penerapan kebijakan perdagangan karbon di Indonesia; 2) menghitung potensi penerimaan negara bukan pajak yang berasal dari perdagangan karbon di indonesia. Simulasi dilakukan untuk menghitung potensi penerimaan negara bukan pajak dengan menggunakan data pengurangan emisi karbon yang tercantum dalam nationally determined contribution (NDC) Indonesia pada berbagai tingkat harga karbon. Hasil simulasi menunjukkan terdapat potensi penerimaan negara bukan pajak sebesar Rp 51 trilyun hingga Rp 180 trilyun selama program penurunan emisi karbon berlangsung. Selanjutnya, setiap tahun perdagangan karbon akan menyumbangkan PNBP sebesar 7,5 – 26,1% dari realisasi Pendapatan BLU Tahunan untuk periode 2011-2018. Penelitian ini merupakan yang pertama untuk menjelaskan mengenai perdagangan karbon di Indonesia.]]>
<![CDATA[Passive Smoking Behaviour and Individual Productivity in Indonesia ]]>
<![CDATA[Saleh, Edy]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4, No 1 (2020): JULY EDITION ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i1.642
<![CDATA[This research tries to examine the effect of passive smoking behavior at the household level in Indonesia by focusing on the association of smoking behavior of husbands on productivities of their working and non-smoking wives measured by income and number of working hours. Statistically, smoking male prevalence in Indonesia is around 67% while female smoking prevalence is only 2.1%. To do so, this research uses the panel data sourced from Indonesia Family Life Survey (IFLS) 4 and IFLS 5, and compares the results of three statistical methods: OLS, Fixed Effect, and IV method. Overall, the results show that the smoking behavior of husbands is negatively associated with the income of their wives and that there is no correlation with the number of working hours of their wives. This research also finds evidence that the increase of smokers in wives’ community significantly and negatively correlates with their income pointing to community-wide spillover effects.]]>
<![CDATA[MEKANISME PENGAWASAN HIGH VALUE GOODS (HVG) ATAS TINDAK LANJUT PENERBITAN NOTA HASIL INTELIJEN PADA BARANG PENUMPANG OLEH KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE C SOEKARNO-HATTA ]]>
<![CDATA[Adhitama, S.Sos.,M.si, Satria]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4, No 1 (2020): JULY EDITION ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i1.800
<![CDATA[Perdagangan internasional sudah menjadi kegiatan yang pasti terjadi di semua negara, termasuk di dalamnya adalah kegiatan ekspor-impor. Ekspor adalah kegiatan mengeluarkan barang dari dalam negeri ke luar negeri sedangkan impor adalah kegiatan memasukkan barang dari luar negeri ke dalam negeri. Pada dasarnya barang-barang yang dibawa dari luar negeri adalah barang impor yang harus diselesaikan kewajiban pabeannya termasuk barang yang bernilai tinggi atau dikenal dengan High Value Goods. Direktorat Jenderal Bea dan Cukai memiliki peran penting dalam pengawasan lalu lintas barang dari luar negeri yang masuk ke Indonesia. Penelitian ini bertujuan untuk mengeksplorasi Mekanisme Pengawasan High Value Goods (HVG) atas Tindak Lanjut Penerbitan Nota Hasil Intelijen pada Barang Penumpang oleh Kantor Pelayanan Utama Bea Dan Cukai Tipe C Soekarno-Hatta.Penelitian ini menggunakan paradigm konstruktivis, pendekatan kualitatif dengan sifat deskriptif dan strategi studi kasus. Informan dalam penelitian ini adalah beberapa pegawai pada KPUBC Tipe C Soekarno-Hatta. Pada dasarnya mekanisme pengawasan HVG atas tindak lanjut penerbitan NHI pada barang penumpang oleh KPUBC Tipe C Soekarno-Hatta telah dilaksanakan dengan baik, namun masih terdapat beberapa kendala atau permasalahan dalam pengawasan HVG yaitu belum ada definisi resmi/aturan khusus dari DJBC atas HVG, ketidaksamaan hasil penetapan petugas di lapangan dalam melakukan penindakan, gencarnya modus splitting untuk mengelabui petugas di lapangan, baggage claim tag yang dapat dicetak manual oleh penumpang, dan pengisian CD belum dapat dilakukan secara online.]]>
<![CDATA[BEHAVIORAL REACTION TO THE 2008 INCOME TAX REFORM IN INDONESIA: A BUNCHING ANALYSIS ]]>
<![CDATA[Putra, Chandra Tris Fajar Uji]]>;
<![CDATA[Bayer, Ralp-Christopher]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4, No 2 (2020): NOVEMBER EDITION ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i2.638
<![CDATA[Income tax reforms generally constitute some changes in marginal tax rates and its income thresholds which often lead to a higher tax liability. Taxpayers may respond to these changes differently, mainly by trying to lower their tax payments. Self-employed individuals have a greater incentive to strategically adjust to a lower income declaration. Using administrative tax data, this paper examines the reaction of self-employed taxpayers to the 2008 Indonesian Income Tax Reform using bunching analysis. Beside a clear evidence on bunching around the first kink point, our empirical findings suggest that Indonesia exhibits special cases. We find an inertia of pre-reform bunching around the first kink point in later years as well as an extraordinary bunching above the first kink point in the post-reform periods.]]>
<![CDATA[TINJAUAN ATAS PENGAWASAN KERJA PADA PROSEDUR KEPABEANAN IMPOR EMAS ]]>
<![CDATA[Marsanto Adi Nurcahyo]]>;
<![CDATA[Nurul Budi Utomo]]>
<![CDATA[ JURNAL INFO ARTHA Vol 6 No 2 (2022): Edisi November 2022 ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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<![CDATA[Gold import activities have a significant role in international trade carried out by Indonesia. Based on value, gold is included in the top 10 commodities imported by Indonesia. This is important to ensure the implementation of import customs procedures on gold import activities. The problem in this study is how the customs process gold imports and how to supervise the work carried out in customs services. This study uses descriptive qualitative research methods. Data was obtained through in-depth interviews with stakeholders. Based on interviews, the work supervision carried out by organizational leaders is not only on gold import activities but on all activities in the office. The results of the study indicate that the Service Office within the Directorate General of Customs and Excise has carried out customs service procedures for gold imports according to the provisions. The leadership of the organization has also carried out work supervision well. Evidence of supervision activity carried out before, during, and after the activities]]>
<![CDATA[PENGARUH ATTITUDE TOWARDS ELECTRONIC TAX SYSTEM, PELAYANAN FISKUS, DAN PENERAPAN E-SYSTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JAKARTA SAWAH BESAR DUA ]]>
<![CDATA[Tri Ameliyaningsih]]>;
<![CDATA[Lu’lu’ul Jannah]]>
<![CDATA[ JURNAL INFO ARTHA Vol 6 No 2 (2022): Edisi November 2022 ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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<![CDATA[As a country that is supported by taxes, taxpayer compliance in Indonesia will always be an important discussion in efforts to increase state revenues. This study aims to determine the effect of attitude towards electronic tax system, tax services, and the implementation of e-tax system on individual taxpayer compliance. This research is a type of quantitative research with closed questionnaire data collection techniques to 100 samples of individual taxpayers (WPOP) at KPP Pratama Jakarta Sawah Besar Dua. Tests in this study include validity, reliability, classical assumptions, and multiple regression to be able to determine decisions on the formed hypothesis. The results of this study indicate that attitude towards electronic tax system, tax services, and the implementation of e-tax system have a positive effect on individual taxpayer compliance, either partially or simultaneously. This research was only conducted at KPP Pratama Jakarta Sawah Besar Dua for a certain period of time and did not take into account other variables that could affect individual taxpayer compliance.]]>
