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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 7 No 1 (2014): Jurnal BPPK (printed version)" : 5 Documents clear
ANALISIS DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN DI INDONESIA Asrul Hidayat
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This study analyzed the impact of changes in income tax on tax rates taxable income and tax ratio and made recommendations for changes of individual income taxes rates, the study was conducted by using comparative method oftax ratio and taxable income before and after the change in income tax rates. To ensure that the tax rate is the main variable that affects income tax revenue, the author used regression method. The result showed that the reduction in income tax rates caused tax ratio fell, while taxable income rose. In order to optimize tax cpllection efforts, this study recommended reduction of tax relief. This policy would certainly be a burden to the low-income individual taxpayers. Howewer, to minimize the impact, the study recommended changes in taxable income layers and individual income tax rates in each of the layers. Layers changes were also intended to obtain a more optimal tax revenue from high income individual taxpayers. The results showed that the recommended individual income tax rate could increase the individual income tax revenue.
ANALISIS PENGARUH DESENTRALISASI FISKAL TERHADAP AKSESABILITAS PENDIDIKAN DI INDONESIA PERIODE SEBELUM DAN SETELAH DESENTRALISASI FISKAL Dayu Larasati; Hendra Saputra
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Fiscal decentralization carried out with the belief that local government understand the needs of people in the region better than the central government does. With a policy of fiscal decentralization, local government are expected to achieve a more equitable social welfare. This research was conducted because of the increasing demands of society that the government should pay attention to their needs, especially education that is now a major requirement for the community and even falls into one of national priorities . The conclusions of this study are : 1 increased own source revenue (PAD), general purpose grant (DAU) and special purpose grant (DAK) of education can increase educational spending by district/municipality local government ; 2. Increase spending on education by district/municipality local government can improve the accessibility of education by the public 3. The welfare of district/municipality can increase educational spending by district/municipality local government and accessibility of public education ; 4. In rich district/municipality, the increase in local government education spending has greater effect on increasing accesibility of public education than in poor district/municipality; 5. Fiscal decentralization policy can improve the accessibility of education by the community.
PERBANDINGAN MODEL MANAJEMEN SALDO KAS PEMERINTAH (STUDI KASUS PADA SALDO KAS PEMERINTAH INDONESIA TAHUN 2009) Eko Sumando
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The purpose of this study is to examine the feasibility of the government cash balance management model based on best practice in an article by Yibin Mu (2006), namely : simple management and active management. This study intends to find out which of this two model that are able to generate a lower total cost of holding cash. The Miller-Orr model for cash management are used to simulate the active management model. The result is active management are able to generate lower opportunity cost of holding cash than simple management but generate higher trading cost. Application of active cash balance management model throught the simulation of Miller-Orr model is unable to generate the optimal target cash balance that can minimize the total cost of holding cash.
ANALISIS TINGKAT RESIKO SISTEMIK DAN KETERKAITAN FINANSIAL PERBANKAN DI INDONESIA Aprisal W. Malale; Dony Abdul Chalid
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This article aims to Analyze the level of sistemic risk in the banking sector of indonesia to see trade linkages and value of the shares of the banks in indonesia . The study was conducted on 16 banks whose shares are actively traded on the indonesia stock exchange, by using quantile regression with CoVar research model. The measurement result and systemic risk analysis showed that the the majority of individual banks provide additional contributions to the overall concluded that the individual risk of a banks that is conditioned to the risk of other bank generates additional diverse risks. It is confirmed that when a bank experiencing distries, this condition does not necessarily provide additional individual risk to other banks. Based on these results, it is suggested to the government to carry out special supervision by OJK to banks with high systemic risk contrubution and strong and strong financial linkages with other banks by monitoring the movement of its shares.
EMPLOYEE PERCEPTIONS OF WHISTLEBLOWING SYSTEM, ETHICS CODE AND VALUES : EMPIRICAL EVIDANCE FROM THE DIRECTORATE GENERAL OF TAXES Prima Kusuma Sumantri
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 7 No 1 (2014): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesadaran pegawai tentang sistem whistleblowing, kode etik serta nilai-nilai yang dianut Direktorat Jendral Pajak (DJP), penilaian pegawai terhadap sistem perlindungan terhadap pelapor dan keuarganya dan tindak lanjut pelaporan tersebut, bentuk penghargaan yang dipilih pelapor serta pendapat pegawai DJP atas keberadaan sistem whistlebowing yang diterapkan di DJP di indonesia. Penelitian ini melibatkan responden yang merupakan pegawai DJP, yang bekerja diakntor wilayah , dan kantor pelayanan pajak. Data yang diperoleh melalui kuisoner dianalisa dan dibarengi dengan penelitian kepustakaan dengan metode kualitatif . penelitian kepustakaan berupa penelaahan literatur sebagai dasar pembuatan data kuisoner. Penarikan kesimpulan serta penelitian lebih lanjut tentang sistem pelaporan pelanggaran di DJP. Penelitian ini menyimpulkan bahwa responden memiliki kesadaran yang tinggi terhadap sistem whistleblowing. Eksistensi dari sistem whistleblowing di DJP ini dipandang oleh responden akan memberikan efek positif dimasa yang akan datang , namun demikian perlu pemahaman yang lebih lanjut bahwa dasar penilaian perilaku pegawai adalah kode etik dan nilai-nilai kementerian keuangan serta rendahnya keyakinan responden terhadap perlindungan untuk pelapor dalam sistem whistleblowing di DJP. Terhadap hal tersebut, beberapa temuan dari studi dibahas di bagian akhir penelitian ini.

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