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INDONESIA
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Published by Kementerian Keuangan
ISSN : 20853785     EISSN : 26157780     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal BPPK merupakan publikasi ilmiah yang berisi tulisan yang diangkat dari hasil penelitian di bidang keuangan negara. Terbit pertama kali tahun 2010. Artikel yang diterbitkan dalam Jurnal BPPK telah melalui proses review, evaluasi dan penyuntingan oleh Dewan Redaksi, Mitra Bestari dan Anggota Staf Editorial. Jurnal BPPK terbuka untuk umum, praktisi, peneliti, pegawai, dan pemerhati masalah keuangan negara.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 12 No 1 (2019): Jurnal BPPK" : 5 Documents clear
PERAN LPDB DAN KUMKM NATUNA UNTUK MENJADI POROS MARITIM INDONESIA REZZY EKO CARAKA
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 12 No 1 (2019): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v12i1.359

Abstract

This research was motivated by Nusantara Jaya Expedition activities which were followed by Researcher and organized by the Coordinating Ministry of Maritime Affairs of the Republic of Indonesia in Natuna. The abundant natural resources in Natuna are mainly marine wealth and fisheries, which are then targeted by the Indonesian government as Indonesia's maritime axis so that more in-depth analysis. The purpose of this study is to find out which areas have similar closeness and will make it easier for LPDB to map potential areas in Natuna. This study involved three dependent variables consisting of GRDP, UN, and Number of Fisheries Households. Then it meant 12 independent variables comprising Capita Expenditures, Poverty Index, Population, Micro Business Number, Total Business, Number of Traders, Number of Cooperatives, Production, Number of Aquaculture Households, Motorless Boats, Outboard Motorboats, and Motorboats. All analysis objectives can be answered using the principal component analysis biplot. Biplot is a method to make images in many dimensions of space into images in two-dimensional areas. The first Biplot obtained 77.28 percent of the total diversity of actual data. The interpretation of the main component of the biplot produced can explain very well the relationship between the rate of GDP in Natuna District to capita expenditure and the poverty depth index and the Gini ratio in Natuna. In the second Biplot obtain 82.17 percent of the total diversity, which means that it was able to explain 82.17 percent of the United Nations Against Population, Number of Micro Businesses, Total Businesses, Traders, Number of Cooperatives. In this analysis also found four dimensions of regions that have similar relationships, making it easier for LPDB to map the potential of the area in Natuna as Indonesia's maritime.
ANALISIS PRAKTIK PENGHINDARAN PAJAK DI BIDANG IMPOR PADA KEPAILITAN PERUSAHAAN EKSPOR IMPOR HIMAWAN YUSUF; JAKA ISQIYARTA
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 12 No 1 (2019): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v12i1.361

Abstract

ANALYSIS OF IMPORT TAX AVOIDING PRACTICES IN THE BANKRUPTCY OF EXPORT-IMPORT COMPANIES. Import tax is a high tax burden for the company. This makes some company try to reduce the import tax burden, one of which is to utilize a bankruptcy. The study aims to analyze the practice of import tax avoidance in the bankruptcy of companies and its accompanying motivation and to analyze about the effectiveness of Customs actions to prevent the practice of tax avoidance. Qualitative methods with a case study approach are used to analyze tax avoidance practices in bankruptcy of three import-export companies which were then called by the initials XYZ. Based on the results of the analysis, it is concluded that there has been a practice of tax avoidance with various motivations. Customs action to prevent the practice of tax avoidance has been less effective due to various constraints.
PENINGKATAN PERAN BEA CUKAI DALAM MENDORONG EKSPOR KOMODITAS PERIKANAN: STUDI KASUS DI WILAYAH MALUKU HIMAWAN YUSUF
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 12 No 1 (2019): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v12i1.363

Abstract

Maluku is a national fish barn, so the low number of fisheries exports from Maluku is of concern to all parties, including Customs. The purpose of this study is to analyze the causes of low fisheries commodity exports from Maluku and the role that Customs can take to increase fisheries commodity exports in Maluku. This research uses qualitative methods, by data and stakeholders’ opinions. The results of the study show that the complexity of licensing and poor service are the main causes. The results also show that Customs can take a greater role to encourage fisheries commodity exports with its resources. The implication of this research is to be a trigger for all Customs Offices to increase their role in intensifying the economy in the regions by followingith their respective regional potential.
ECONOMIC GROWTH AND CO2 EMISSIONS IN INDONESIA : INVESTIGATING THE ENVIRONMENTAL KUZNETS CURVE HYPOTHESIS EXISTENCE Azwar Iskandar
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 12 No 1 (2019): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v12i1.369

Abstract

Peningkatan ancaman polusi udara dan pemanasan global telah dibahas secara luas dalam berbagai event internasional. Environmental Kuznets Curve (EKC) menjadi sebuah isu riset yang memotivasi banyak studi dalam mengklaim adanya hubungan antara pendapatan ekonomi dan emisi CO2 melalui pembuktian hipotesis inverted U-shaped, dimana hipotesis ini menjelaskan bahwa pada tahap awal pertumbuhan ekonomi, degragdasi lingkungan akan terjadi, tetapi pada tahap puncak pertumbuhannya justru akan mengurangi emisi CO2 bagi lingkungan. Penelitian ini bertujuan untuk menguji keberadaan Environmental Kuznets Curve (EKC) Hypothesis dalam hubungan antara pertumbuhan ekonomi dan emisi karbondioksida di Indonesia selama periode tahun 194-2016. Penelitian ini menggunakan teknik analisis Autoregressive Distributed Lag (ARDL) co-integration. Data yang digunakan merupakan data sekunder yang berasal dari World Bank Development Indicators. Hasil penelitian mengindikasikan bahwa hipotesis EKC tidak terdapat di Indonesia. Selain itu, permodelan jangka panjang menunjukkan bahwa pertumbuhan ekonomi khususnya pada sektor electricity and heat production memberikan dampak positif dan signifikan terhadap emisi karbondioksida di Indonesia. Atas dasar temuan-temuan tersebut, penelitian ini mengisyaratkan adanya kebutuhan mendesak bagi Indonesia untuk menekankan perluasan service intensive economy daripada resource intensive, serta pengembangan sumber-sumber energi terbarukan dalam rangka memitigasi degradasi lingkungan seiring perkembangan dan pertumbuhan ekonomi. The increasing threat of air pollution and global warming has been widely discussed in various international events. Environmental Kuznets Curve (EKC) become an independent research issue and motivated a bulky number of studies that claims an inverted U-shaped relationship between income and CO2 emission : at early stage of development, environmental degradation occurs, but at certain point the increase in economic development will decrease CO2 emission. This study aims to investigate the existing of EKC hypothesis and the dynamic relationship between CO2 emission and economic growth and in Indonesia case the period 1981-2016 using Autoregressive Distributed Lag (ARDL) co-integration framework. Data were retrieved from World Bank Development Indicators. The findings reveal that EKC Hypothesis does not exist. In addition, the long run model show that economy growth appear to have significant positive impact on CO2 emission especially from electricity and heat production. These findings suggest a dire need for Indonesia to shift towards service intensive economy rather than resource intensive, and alternative renewable energy sources in order to mitigate environmental degradation as well as promote economic development.
WHO GAINS FROM SOCIAL ASSISTANCES? RASTRA, PIP, AND PKH PROGRAMS IN INDONESIA Abrian Duta Firmansyah; Akhmad Solikin
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 12 No 1 (2019): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v12i1.372

Abstract

Social assistance is one of government’s strategies in alleviating poverty and reducing inequality. This article analyses impact of social assistances in terms of Prosperous Rice (Beras Sejahtera, Rastra), Indonesia Intelligent Program (Program Indonesia Pintar, PIP), and Family Hope Program (Program Keluarga Harapan, PKH) on poverty and inequality, and problems related to implementation of these programs. Impact analysis was carried out using the benefit incidence analysis by using household surveys (Susenas) data March 2017, while problems in the fields were collected from literature and mass media analyses. The results indicate that social assistances in Indonesia impacted on alleviating poverty and reducing inequality, as well as absolute progressive in nature. Rastra is the most able to reduce poverty and equality compared to PKH and PIP. However, further improvements are needed to overcome the leakage in the distribution of social assistances. Literature and mass media reviews showed that data on recipients of social assistances were not up to date and disbursement of assistances violated existing regulations.

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