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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 3 (2011): Jurnal BPPK (Printed Version)" : 5 Documents clear
DRY-PORT DEVELOPMENT TO SUPPORT DISTRIBUTION CHAINS OF EXPORT-IMPORT COMMODITIES IN INDONESIA Johannes Anwar; Sutanto Soehodno
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (2011): Jurnal BPPK (Printed Version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This research discusses on study undertaken for improving the distribution chains of export-import commodities in indonesia. As for capacity, the existing Tanjung Priok Port has reached its crucial capacity to serve such commodities whilst surrounding land-use has already been dense with city development, it seems impossible to increase its capacity. Two possibilities stand for such capacity improvement are to develop other port at different point or to develop dry-port away but closer to industrial estate as focal point. A study for the latter, therefore, is undertaken to figure out the feasibility. Lemah Abang- Bekasi, an area of neighboring city of Jakarta, as proposed focal point is analyzed as spot of dry-port. This area is within the industrial estates whereas upstream of export-import commodity flows. This study conduct as market research comprising of three steps of following analyses, namely : analysis of existing or identified problems, formulation of export-import model for its projection and market perception on proposed dry-port development, especially related to price sensitivity, comparative and competitive advantages, as well as sound transportation. In conclusion, study has revealed, through sequences of analyses, that dry-port development at Lemah Abang has competitive and adventageous values in supporting Tanjung Priok port in export-import commodities handling.'
Pengujian Tingkat Kepatuhan Pembayaran Pajak Penghasilan Wajib Pajak Orang Pribadi Non Karyawan Kristian Agung Prasetyo
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (2011): Jurnal BPPK (Printed Version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

In a tax sytem where taxpayers activerly report, calculate, and ultimately pay their own taxes, it is clear that tax cheating is always a problem. As a result, extensive works on this topic have been made. We can see for instance the standard ecenometrical model developed by Allingham and Sadmo. These writers, ion aessence, argue that a taxpayer faces as dilemma whether he will report all or part of this icome at the time af tax return lodgment. The decision would depend on several factors but mainly they are the probability pf detection and the amount of penalty rate. a decision to cheat would be taken if its possible risks are lower than the benefits. This research looksat the same tofic for individual no-employee taxpayers in Tangerang. The results generally show that these taxpayers tend to pay tax lower in its proportion of their gross income. The analysis also reveals that midldle income taxpayers are more likely to engange in tax-cheating game while taxpayers that belong to the lower and higher the income, the lower groups are less likely to do so in general, howewer, the higher the income, the lower the amount of taxes that they pay relative to their gross income . This is consistent with the theory predicition as long as the relative risk aversion decreases with income.
THIS ANALYSIS OF THE EFFECT OF TAX REVENUE SHARING TO THE CONVERGENCE OF LOCAL ECONOMIC GROWTH Boby Wijonarko
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (2011): Jurnal BPPK (Printed Version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This scientific article analyzed the correlation of tax revenue sharing and other factors to local regions economic growth convergence in java and bali. It was based on the fact that role of tax became more significant to state revenue because almost 70% of state revenue was yield by tax in 2001. Since Indonesia goverment implement fiscal decentralization, central goverment made tax revenue sharing transfer form. The transfer of tax revenue sharing made the local regions economic growth increase . beside that, there were other factors that had an important role to increase local regions economic growth such as society education quality, society saving, physical capital(house), and the effectiveness and effieciency of development expenditure allocation. If local goverment(regency and city) could control those factors, so the high level local economic growth convergence could be achieved. Based on the cross-section data analysis in 2001 and used OLS model, tax revenue sharing had positive effect to the economic growth of regency and city in java and bali. Unfortunately, this effect could not create economic growth convergence because tax revenue sharing had only significant effect to city growth. Beside that, the poorer local goverment could not control the supporting factor of economic growth escalation so that the effective and efficient tax policy and the amprovement of local governance in order to achieve the local regions economic growth convergence .
ERSTIMATING INDONESIA'S CORPORATE INCOME TAX POTENTIAL 2006-2010 Reko Anjariadi
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (2011): Jurnal BPPK (Printed Version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Indonesia's tax ratio is low compared to other countries. the importance of tax is unarguable. Currently, tax revenue contributes 70% of the state budget. it is necessary to know how large the tax potential from the indonesian economy actuallyis. Since corporate income tax is the highest contributor of tax revenue , it is important to calculate the tax potential using many diffrent approaches. This study tries to give alternatives in estimating the corporate income tax potential by using input-output analyses. an operating surplus in the input-output table is considered as a proxy af taxable income. By using impact analysis and the leontief inverse, the author forecasts an operating surplus for years 2006-2010 based the 2005 input-output table. Another important tool is an adjusment on the effective tax rate , since it is unrealistic if using statutory tax. Furthermore, there are several main sectors that still have room for collecting taxes as follows: processingsectors, financial and real estate sectors, transfortationand communication sectors, trade hotel and restaurant sectors non oil and gas mining sectors, and other services sectors . This study proposes that indonesia has the potential to achieve a higher tax ratio in the near future
LAPORAN KEUANGAN PEMERINTAH Agung Darono
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 3 (2011): Jurnal BPPK (Printed Version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Berger and Luckman (1990) defined contruction of reality as an angoing dynamic process that is (and must be) reproduced by people acting on their interpretations and their knowledge of it. In this view, the term of"goverment financial statement" and various other terms assosiated with it, is a social contruction. This paper, by using discourse analysis approach, wil describe the various contexts related to the formation social contruction of reality towards goverment financial statements as one of the public finance management artifacts inj indonesia . social reality is never as single one, what is understood about something that is socially contructed , may be (very) different from one to another. It relies on a series of processes known as externalitation, internalitation and objectivication. This series of processes will form the social contruction of a reality. In this contexts, a reality is not something given by nature, nor something scientifically estabilished, someone will contruct a social reality based on but not limited to his/her preference , knowledge or exprience As a socially constructed artifact, goverment financial statement also interpreted within its social context. This paper try to elaborates those interpretations. This study did not aim to estabilised as social conctruction of reality model, but rather to describe what social reality had been conctructed.

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