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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
 1 
Search results for , issue "Vol 15 No 1 (2022): Jurnal BPPK" : 5 Documents clear
PENYULUH PAJAK: PENERAPAN CUSTOMER BASED ORIENTED SERVICES DI DIREKTORAT JENDERAL PAJAK Agustinus Imam Saputra
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 15 No 1 (2022): 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.v15i1.650

Abstract

This study attempts to elaborate on the strategy of service quality and customer satisfaction at Nordstrom as a reflection of the leading private sector. Furthermore, the study wants to bring and adapt Nordstrom's achievements to the public sector, especially for the Indonesian tax authority, Directorate General of Taxes (DJP). Moreover, in 2020, a regulation on tax counselor personnel at the DJP has been issued. Since customer satisfaction increases awareness of fulfilling tax obligations voluntarily, this study is critical to empower tax counselor personnel. It uses descriptive qualitative research methods. Research data were obtained from document and regulation review. Essential lessons from a leading private company customer services strategy are the right people, empowered employee, dan motivating employee. Furthermore, it is necessary to measure the success of customer based oriented services at DJP. The organisation should refer to the success story of Nordstrom, as best practice in satisfying customers. This research can be a trigger of further research in all areas of the public sector.
KEBERLANGSUNGAN USAHA MIKRO, KECIL, DAN MENENGAH DI MASA PANDEMI: DUKUNGAN KEBIJAKAN PEMERINTAH Zakiah Nur Aziz Br Tarigan; Fadilah Novita Dewi; Yanuar Pribadi
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 15 No 1 (2022): 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.v15i1.666

Abstract

Usaha Mikro, Kecil, dan Menengah merupakan penyokong utama perekonomian Indonesia. Dengan daya serap tenaga kerja hingga 97 persen dari daya serap tenaga kerja dunia usaha. Pandemi COVID-19 yang menerpa dunia sejak tahun 2019 menimbulkan goncangan luar biasa terhadap keberlangsungan UMKM. Penelitian ini menggunakan metode kualitatif deskriptif melalui studi literatur untuk menganalisis mengenai langkah-langkah yang diperlukan pelaku UMKM untuk tetap menjaga keberlangsungan usaha mereka. Data yang digunakan ialah data sekunder berupa laporan dan publikasi resmi dari pihak terkait mengenai UMKM. Hasil penelitian menunjukkan bahwa dukungan kebijakan pemerintah tidak cukup untuk mempertahankan eksistensi UMKM. Para pelaku UMKM harus mulai melakukan perubahan baik dari sisi inovasi produksi, pemanfaatan teknologi hingga pemasaran melalui digitalisasi. Micro, Small, and Medium Enterprises are the biggest components of the Indonesian economy, with up to 97 percent of the labor absorption. The COVID-19 outbreak has caused an extraordinary shock to the sustainability of Micro, Small, and Medium Enterprises. This study uses descriptive qualitative methods through literature review to analyze the Micro, Small, and Medium Enterprises to maintain their business continuity, using the secondary data from the reports and official publications from related parties. The results indicate that government policy support is not sufficient to maintain the existence of Micro, Small, and Medium Enterprises. They must start to make changes in product innovation, technology utilization, and market digitalization.
IMPLEMENTASI COMPLIANCE RISK MANAGEMENT DALAM PENGAWASAN WAJIB PAJAK, STUDI KASUS KPP MADYA MAKASSAR Arif Nugrahanto; Nurlatifah Asikin
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 15 No 1 (2022): 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.v15i1.672

Abstract

Salah satu upaya untuk meningkatkan kepatuhan pajak yang dilakukan oleh pemerintah, melalui Direktorat Jenderal Pajak adalah dengan mengimplementasikan compliance risk management (CRM). Penelitian ini bertujuan untuk mendeskrisikan implementasi CRM dalam kegiatan pengawasan wajib pajak dan mengidentifikasi tantangan yang dihadapi. Penelitian menggunakan metode kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Berdasarkan analisis disimpulkan bahwa seluruh tahap implementasi CRM telah memenuhi ketentuan sebagaimana diatur dalam SE-24/PJ/2019. Lebih lanjut, implementasi CRM juga memenuhi keempat aspek Edward III (aspek komunikasi, sumber daya, disposisi, dan struktur birokrasi). Namun demikian, masih terdapat beberapa hambatan dalam implementasi CRM, antara lain kurang optimalnya pemanfaatan CRM, khususnya dalam penentukan prioritas pemeriksaan, munculnya data pemicu di luar skema CRM yang mengakibatkan CRM hanya menjadi complement tools dalam kegiatan pengawasan, bukan sebagai main tools, dan masih rendahnya akurasi data dalam peta risiko CRM.
ON THE BASIS OF PERCEPTION: A MODERATED MEDIATION ANALYSIS OF DOING BUSINESS AND CORRUPTION Muhammad Dahlan
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 15 No 1 (2022): 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.v15i1.706

Abstract

One of the landmark projects from the World Bank was the initiative called the Ease of Doing Business (EODB), which captures business regulatory settings in countries worldwide. The EODB scores have long indicated a country’s attractiveness in doing business with private sectors and have attracted many scholars, policymakers, and practitioners to explore. Many researchers have indicated that doing business scores were associated with economic growth, international relations, business development, and many other areas. This study contributes to the debate on how business regulations are associated with the perception of corruption index (CPI) using moderated mediation analysis. The results find that GDP per capita mediates the relationship between EODB and CPI and that country’s income category moderates the mediation. The relationships are explored for a period of ten years, from 2010 to 2019 worldwide (n= 146). The country’s income category moderated the mediating impact of GDP per capita by softening the influence of EODB on CPI ( .3013, BootSE = .0507, LLCI =0.2246, ULCI= 0.4226). The author suggests corroborating factor analysis and exploring the variables using more advanced path analysis for future research
DETERMINING FACTORS FOR 10-YEAR LOCAL CURRENCY SOVEREIGN BONDS YIELD WITH DYNAMIC REGRESSION MODEL Dea Avega Editya
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 15 No 1 (2022): 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.v15i1.715

Abstract

Sovereign bonds, particularly Local Currency Bonds (LCB) of 10-year tenure, had a strategic role in economy, thus understanding factors affecting its yield’s movement would help government to maintain economic stability. This paper empirically study Indonesia’s 10-year LCB and its relationship with several factors; US Treasury (UST) yield, credit default swap (CDS), foreign ownership, central bank's policy rate (policy rate), exchange rate, volatility index (VIX) and primary dealers' trading behavior. The relationship was modelled using Dynamic Regression Model (DRM), with ARIMA errors to absorb the dynamics. Evaluation on the model's performance was conducted by making prediction on the real LCB yield’s movement during 2021. The best model containing 10y-UST yield and its lag-1, 5y-CDS and its lag-1, exchange rate, policy rate and ARIMA errors of AR(1) and AR(2) could perform well in predicting the real yield. This study confirmed that 10y-UST and its lag-1 are the main drivers for the LCB yield’s movement, along with compelling influence of the exchange rate.

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