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INDONESIA
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
Published by Direktorat Jenderal Perbendaharaan Kementerian Keuangan
ISSN : 25272721     EISSN : 26224399     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik (ITRev) merupakan publikasi ilmiah yang memuat hasil penelitian, pengembangan, kajian dan pemikiran di bidang Perbendaharaan, Keuangan Negara, dan Kebijakan Publik. ITRev diterbitkan oleh Direktorat Jenderal Perbendaharaan, Kementerian Keuangan berdasarkan Surat Keputusan Direktur Jenderal Perbendaharaan No. KEP-269/PB/2016. ITRev memiliki 2 (dua) jenis ISSN (International Standard Serial Number) yaitu cetak dengan nomor p-ISSN adalah 2527-2721 dan online dengan nomor e-ISSN adalah 2622-4399. ITRev diterbitkan pertama kali pada tahun 2016 secara periodik dengan masa terbit empat kali setahun.
Arjuna Subject : -
Articles 225 Documents
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ANALISIS KEBIJAKAN COMPLIANCE RISK MANAGEMENT BERBASIS MACHINE LEARNING PADA DIREKTORAT JENDERAL PAJAK Tia Diamendia; Milla S Setyowati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 3 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i3.401

Abstract

Implementation of tax self-assessment system gives full trust to taxpayers to calculate, pay, and report their tax themselves. To get the optimum result, the implementation of this system is determined by the level of compliance of the taxpayers. It is affected by internal and external factors such as technology, resources, legislation where the tax authority operating, organization’s aim and strategy, and public general tax conformity. This study aim to analyze taxpayer conformity level with machine based Compliance Risk Management (CRM) policy. This study is using qualitative approach through interview with people who have roles in implementing tax policy in Indonesia. This study founds the importance of machine learning based CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing big data analytics with machine learning algorithm as an important source of information in decision making process, and helps predict taxpayers with potential fraud, so it can be used to reduce task risk before it happens.
STUDI KASUS INTERVENSI PEMERINTAH BAGI USAHA MIKRO, KECIL, DAN MENENGAH DI MASA PANDEMI COVID-19 Marwanto Harjowiryono; Windraty Ariane Siallagan
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 3 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i3.425

Abstract

This study investigates the impact of the COVID-19 pandemic on MSMEs and how Government intervention affects their capacity to survive. Through a survey of 368 respondents, namely debtors/beneficiaries, aid distributors, policymakers, and supervisors, this case study finds that the COVID-19 pandemic has resulted in business delays. The finding means that the government assistance schemes are the key to business continuity for MSMEs during the COVID-19 pandemic. With the help from the Government, the business actors in the sample of this study can maintain their business. Although some MSMEs reduced the number of workers employed, some MSMEs still survived, even increased their workers and business turnover. While the research identifies key success factors of Government programs, there are also some challenges in their implementation. This study recommends that the Government continues giving assistance programs for MSMEs. In addition, the Government should relax requirements while focusing on new beneficiaries. Building an integrated MSME database is also necessary, and in the future, the Government must integrate the assistance program with financial literacy and innovation programs. The policy implication of this research is that the future programs of government poverty alleviation need to focus on MSMEs.
Analisis pengaruh dana desa dan indeks pembangunan manusia per kabupaten/kota terhadap pertumbuhan ekonomi regional di Indonesia Tio Andri Prasetyo; Agung Dinarjito
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 4 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i4.336

Abstract

The objective of this research is toanalyze the effect of the Village Fund and Human Development Index on Regional Economy with Regional Distribution as a control variable. In conducting this research, panel data from secondary data is processed using quantitative methods. This study uses a total of 1716 data consisting of 429 cross sections of data with a time series within a period of 4 years. The method used for data analysis is Feasible General Least Square (FGLS) with the Panel-Corrected Standard Errors (PCSE) estimation coefficient using Eviews10 application program. The results of the study prove that the Village Fund andHuman Development Index variable have a positive impact on Regional Economic Growth.
Faktor-faktor penentu korupsi pada pemerintah daerah di Indonesia Irham Fuadi; Azas Mabrur
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 4 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i4.410

Abstract

This study examines the effects of fiscal decentralization, internal audit capability, bureaucratic reform, and performance accountability on corruption that occur in local governments. Corruption in this research was measured by the number of corruption cases found in local governments based on the court verdict. This quantitative research was conducted using multiple regression analysis methods.The research sample was taken using a purposive sampling method from the population of all districts/cities in Indonesia from 2016 to 2019.Hence theresearch obtained a sample of 225 districts/cities (900 observations). The examination results reveal that fiscal decentralization affects the increase of corruption in local governments, while internal audit capability and bureaucratic reform significantly decrease corruption cases. On the other hand, performance accountability has no significant effect on increasing or decreasing corruption in local governments. Based on these results, the central government might consider providing additional incentives funds for local governments with high internal audit capability and bureaucratic reform. It was intended to encourage local governments to improve their internal audit capabilities and bureaucratic reforms, which are proven to help reduce the level of corruption in local governments.
The pattern of economic growth in Indonesia in comparison with Malaysia and Thailand Niswatil Mouna
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 4 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i4.413

Abstract

The pattern of economic growth in Indonesia between 1995 and 2005 was analyzed to determine structural changes that occurred in Indonesia. A hypothetical analysis of Deviation from Proportional Growth was used in this study to better understand the structural change of a country by assuming a virtual economic structure. The author analyzed the Indonesian National Input-Output Table of 1995, 2000, and 2005 extracted from the Asian International Input-Output Table. A comparative study was also conducted for Malaysia and Thailand during the same period. The results revealed a shift away from the agricultural sector towards non-agricultural sectors in Indonesia, Malaysia, and Thailand between 1995 and 2005, confirming the existence of industrialization in these countries. Although the countries had a similar pattern of growth which is contributed mainly by the expansion of export from 1995–2000, the pattern of growth among the three countries was divergent from 2000–2005.
Employee engagement: determinan dan dampaknya terhadap kinerja pegawai Ditjen Perbendaharaan di masa pandemi covid-19 Dedi Supriadi; Aryana Satrya; Rini Yayuk Priyati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 4 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i4.428

Abstract

The Coronavirus Disease 2019 (Covid-19) pandemic has presented its own challenges for public sector employees to achieve the best performance. The results of previous studies inform that work-life balance, supervisor support, and employee engagement can encourage employee performance improvement. This study aims to investigate how work-life balance and supervisor support can increase employee engagement which is the reason for improving public sector employee performance. To achieve this goal, research data was collected using an online survey to 257 employees of the Head Office of the Directorate General of Treasury. All of these data were processed and analyzed through the use of Structural Equation Modeling. The results showed that the effect of work-life balance and supervisor support was directly and significantly to encourage employee performance and employee engagement. In addition, it is also known that employee engagement is able to play its role as a mediating variable that strengthens the effect of work-life balance and supervisor support on employee performance.
Dana otonomi khusus Papua, tingkat pembangunan daerah, dan kapasitas pajak Terbit Nur Fatahillah; Candra Fajri Ananda; Ferry Prasetyia
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 4 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i4.429

Abstract

As an asymmetric decentralization instrument, special autonomy fund has a crucial contribution to achieve the development goals as well as being written at Law 21/2001 about Papua Special Autonomy. However, its application was not optimized enough in due to misallocation of local expenditures suited to constitutional requirements which affected to inequality of local development’s level. Although the level of development is expected to influence the local tax capacity improvement as a representative of independent and sustain funding resources. This study aims to investigate the impact of special autonomy fund to tax capacity at 40 of 42 municipalities in Papua and West Papua Province from 2010 until 2019. Using balanced panel assumption and two-stage least square (2SLS) method which expected the endogeneity on level of development variable that can be mentioned as one of taxable capacity, the result showed that there was not a simultaneity problem with any evidence said special autonomy fund effected indirectly to tax capacity. Instead, its fund had an incentive on increasing per capita income. Yet, the improvement of per capita income cannot affect the local tax capacity significantly. Several policy recommendations that can be given with this study are adjustment process in local government expenditure allocation which suited with current constitutional documents, optimization in productive sectors, also tightening and re-evaluating from the planning process until supervising and responsibility process in revenue, expenditure, administration, and institutional sides.
Hubungan program keluarga harapan (PKH) dengan tingkat kemiskinan di daerah tertinggal dan non tertinggal di Indonesia Bejo Waluyo; Khoirunurrofik Khoirunurrofik
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 4 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i4.437

Abstract

Conditional cash transfer (CCT),known as the Program Keluarga Harapan (PKH), is a social assistance instrumentto reduce poverty in Indonesia. Therefore, this study examines the relationship of PKH in reducing the poverty rate in Indonesia andthe differences in its effects on less-developed and developed regions. This study uses panel data from 512 districts/cities in 2015-2019 with the fixed-effect model (FEM) estimation. The results show that PKH has a negative and significant relationship to the poverty rate in Indonesia, both in less-developed and developed regions, where its effect in reducing poverty rates is smaller in less-developed regions than in developed regions. It can happen because conditions in less-developed regions generally have a higher poverty gap, difficult regional accessibility, fairly high exclusion and inclusion error factors, and relatively limited basic education facilities compared to developed regions.
Dampak implementasi Sistem Perbendaharaan dan Anggaran Negara terhadap kinerja pegawai: pengujian model unified theory of acceptance and use of technology generasi ketiga Martinus Hanung Setyawan; Levana Dhia Prawati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v7i1.419

Abstract

The State Treasury and Budget System (SPAN) is one of digital electronic government (e-government) platforms which is implemented massively by the Government of the Republic of Indonesia as part of the development of the Integrated Financial Management Information System (IFMIS). Some studies to measure the acceptance and success model of the system implementation are mostly only focusing on user behavior parameters of information systems. These studies have not addressed the performance parameters. Within the eight-year implementation of SPAN, only few researchers conducted empirical studies to prove its impact on employee performance. The Unified Theory of Acceptance and Use of Technology (UTAUT) 3’rd Generation model is the next model for measuring the information system acceptance and success that links to various endogenous job performance variables. The model compares the increasing ability to use technology features (feature-level use), which results in the concept of transformational leadership to achieve performance. This study aims to prove the success of SPAN implementation using the UTAUT 3’rd Generation model which has been modified. The sampling method in this study used a survey with a questionnaire tool. The samples that were successfully obtained from 171 respondents who are officers in the Head Office of the Directorate General of Treasury, Regional Office of the Directorate General of Treasury, and KPPN throughout Indonesia. Hypothesis was tested with the Outer and Inner models Structural Equation Modelling (SEM) Partial Least Squares (PLS). The results of this study indicates that the variable feature-level use is proven to intervene the positive influence of facilitating conditions and behavioral intentions on job performance. The variable of habit has no effect on the feature-level use. The transformational leadership also has no moderate impact on habits and the feature-level use.
Pengaruh sistem kebijakan tunjangan kinerja terhadap kinerja pegawai pada Direktorat Jenderal Perimbangan Keuangan Alin Tamanna Rahmani; Sulaeman Sulaeman
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v7i1.458

Abstract

This research has purposes to collect information and analyze the effect of performance-based allowance policy system on the employee’s performance in Directorate General of Fiscal Balance. This research sample consists of a number of staff employees which is categorized based on the job rank by using stratified random sampling method and Cohen’s approach. This research data is collected from a perception survey related to the implementation of performance-based allowance policy system which consists of three aspects, including the Presidential Decree of 156 /2014, the Minister of Finance Regulation of 93/PMK.01/2018 juncto 85/PMK.01/2015 junctis 214/PMK.01/2011, and the Minister of Finance Regulation of 176/PMK.01/2018. This research uses formative evaluation method and descriptive analysis technique by Partial Least Square (PLS) approach according to Chin’s criterion. The final conclusion is that performance-based allowance policy system has positive and significant effect on the employee’s performance in Directorate General of Fiscal Balance.

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