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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 141 Documents
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MODEL KAUSALITAS DAN GUNCANGAN BELANJA PEMERINTAH TERHADAP PRODUK DOMESTIK BRUTO DI INDONESIA Edy Sutriono
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 2 (2018): 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.v11i2.187

Abstract

This research was conducted in the first semester of 2018 aimed at determining whether there is a causal and respond relationship between government spending and GDP using data from 2005 to 2017. The method used is Granger Causality and Vector Autoregression. The results of the study state that employee spending, goods expenditure, economic and tourism functions and culture influence reciprocal GDP, while capital expenditure, social assistance, education and health functions only influence GDP. Employee spending shocks, social assistance, health functions have no significant effect and are responded to by GDP, while shocks to goods, capital, economic, education, tourism and cultural spending are very influential and are responded to by GDP. The implication for the government is in compiling the next fiscal measures and policies in allocating expenditure in the APBN to increase the role of government spending to be able to increase gross domestic product and the national economy. For the general public, as the mandate of the State Budget, it can better know the direction and impact of the State Budget on the economy.
ECONOMIC CONSEQUENCES OF TAX NONCOMPLIANCE Heru Iswahyudi
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 2 (2018): 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.v11i2.194

Abstract

This paper aims to examine how tax noncompliance may affect capital accumulation and economic growth in Indonesia within the framework of endogenous growth theory. It is found that the economic effect of tax noncompliance may depend more on how the available capital is utilized, rather than its impact on capital accumulation per se. Empirical results also show that private investment has higher productivity than public investment. Further, it seems that the role of private investment in growth process is much larger and more important than public investment and these results are robust across several specifications. The central thesis of this paper is that expansionary fiscal policies may need to carefully consider the productivity constraints that might be faced by public sector investments.
EFFICIENCY ANALYSIS OF INDONESIAN TAX OFFICES Kurniawan Panji Laksono; Diah Widyawati
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 2 (2018): 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.v11i2.318

Abstract

This research studies the technical efficiency of Tax Offices (KPP) in Indonesia by applying stochastic frontier analysis model. Observation was in the form of data aggregation at the level of province to all Tax Offices in Indonesia, besides those within the scopes of the Large Taxpayer Regional Office and Jakarta Special Regional Offices for approximately seven years (from 2010 to 2016). Results of the analysis show different rates of technical efficiency in inter-provinces taxation. Analysis on the efficiency determinants reveals a number of internal factors contributing to the technical efficiency of taxation, like the audit effort and external factors, such as community education level. Increase on these two can improve the efficiency and productivity of tax offices.
ANALISIS DAMPAK EKSTENSIFIKASI BARANG KENA CUKAI PADA KANTONG PLASTIK TERHADAP PEREKONOMIAN INDONESIA Muhammad Baidarus
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 2 (2018): 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.v11i2.341

Abstract

The use of plastic bags in Indonesia growing more rapidly because its characteristic that practical and steady. Ministry of Environment and Forestry stated the consumption of plastic bags that produced by 90 thousands modern retail outlets in 2016 reaches 9,85 billion. The high rate consumption of plastic bags made Indonesia as the second biggest country produced plastic rubbish after China. As a result, it bring about uncontrollable environmental pollution that harmful to health. This research study the effects of excise in the economy. The establishment of excise on plastic bags cause the plastic bag prices more increasing. Each 1% increase of plastic bag price decrease the demand in the amount of 0,957% and the 20% excise tariff is potentially increase excise revenue to IDR1.603.268,19 million. Therefore, the establishment of excise on plastic bags is the right way that must be applied by goverment to reduce the high cosumption of plastic bags in Indonesia. This research use a descriptive method by studying the result of scientific analytical of data that obtained from documentary and interview result.
ANALISIS PENERAPAN ASEAN-INDIA FREE TRADE AREA (AIFTA) TERHADAP PERDAGANGAN DUA NEGARA INDONESIA DENGAN INDIA MENGGUNAKAN GRAVITY MODEL Janes Guratan Djermor; Ivan Yulianto
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 2 (2018): 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.v11i2.344

Abstract

The ASEAN-India Free Trade Area (AIFTA) policy has been effectively run since January 1, 2010. It is time to evaluate its benefits for trade relations between its members, especially between Indonesia and India. Analysis of the effectiveness and benefits of AIFTA policy in this study uses the Gravity Model by calculating the variables of Indonesia's GDP, India's GDP, transportation costs, and AIFTA's policies enggaged in trade relations between Indonesia and India using data from first quarter of 2004 until first quarter of 2018. This research shows that implementation of AIFTA does not have any effect on trade between two countries since trade between them had already reaching normal level. This research wishes to give a better insight on policy taking, especially for ongoing and forthcoming trade agreement.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KESUKSESAN IMPLEMENTASI SISTEM E-FILING PAJAK Muh. Ihsan A.R.; Azwar Azwar
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 2 (2018): 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.v11i2.348

Abstract

In order to address the task and function in tax policy through the information technology, the Directorate General of Tax, Ministry of Finance of Indonesia, has already developed and launched e-Filing system as tax services in web based. Although it has massively run, there are still problems in its implementation. Hence, we need to evaluate and judge how its implementation based on point of view of its user. The general purpose of this research is to evaluate the success of e-Filing system implementation based on user perception with DeLone & McLean Information System Success Model Approach (1992). By using primary data form questionnaire and secondary data with quantitative approach of Structural Equation Modelling (SEM) based on Partial Least Square (PLS)’s component or variance, this research examine the effect of success indicators measurement on implementation of e-Filing system based on Delone & McLean (1992) model. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact and organizational impact. This research empirically showed that the e-Filing system currently implementated is not successfully running yet based on all DeLone & McLean’s success measurement criterias. Hence, Directorate General of Tax need to improve, strengthen, and expand the e-Filing system implementation.
UNATTRACTIVE INCENTIVE: THE CASE OF TAX ALLOWANCE POLICY IN INDONESIA’S SHIPYARD INDUSTRY Aditya Putra; Akhmad Solikin
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 2 (2018): 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.v11i2.351

Abstract

This study aims to analyze the achievement of policy objectives in terms of effectiveness, efficiency, adequacy, neutrality, resposiveness, and accuracy of income tax incentives in the form of tax allowances for the Indonesia’s shipyard industry. This study also evaluate the achievement of the policy using two tax principles, namely simplicity and certainty. This research was conducted with a qualitative approach and qualitative data collection techniques through literature and field study. The results showed that although the tax allowance facility procedure has met the principle of neutrality, the facility had not effectively attracted investments because there is no shipyard industry using the facility. Perceived time cost and psychological burden still incurred by the taxpayers that made this policy inefficient. In addition, this facility did not meet adequacy, responsiveness, simplicity, and certainty criteria. This facility was also not appropriate for the shipyard industry because the tax allowance could only be utilized by large-scale industries, while small and medium-scale industries could not utilized the tax allowance facility.
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.

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