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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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Ketepatan Waktu dalam Penetapan APBD oleh Kepala Daerah: Peran Siklus Politik Bravasta Ananta Hartandi; Vid Adrison
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 3 (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.v7i3.436

Abstract

Biaya politik menjadi pertimbangan kepala daerah setiap ada pelaksanaan Pemilihan Umum Kepala Daerah (pilkada). Kepala daerah akan menanggung biaya politik yang tinggi ketika terlambat menetapkan Anggaran Pendapatan dan Belanja Daerah (APBD). Masyarakat tidak menyukai adanya keterlambatan dalam penetapan APBD karena berdampak negatif terhadap penyediaan layanan publik. Penelitian ini menggunakan data disagregat karakteristik daerah berupa data keuangan daerah dan luas daerah serta waktu pelaksanaan pilkada di 508 kota/kabupaten pada kurun waktu tahun 2014-2020. Data panel yang berhasil dikumpulkan kemudian dianalisis menggunakan regresi logistik biner. Penelitian ini membuktikan bahwa pelaksanaan pilkada berkorelasi positif dengan ketepatan waktu dalam penetapan APBD. Probabilitas penetapan APBD secara tepat waktu lebih besar ketika terdapat pelaksanaan pilkada. Selain itu, faktor lain yang meliputi rata-rata persentase anggaran bantuan sosial terhadap total rencana belanja, kemandirian fiskal daerah serta kebijakan alokasi hibah saat pelaksanaan pilkada juga berkorelasi dengan ketepatan waktu dalam penetapan APBD.
Carbon Pricing and its Monitoring System as a State Revenue Agustinus Imam Saputra; Jarot Limpato; Henry Kuswantoro
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 3 (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.v7i3.456

Abstract

This study aims to examine the implementation of carbon pricing collection in Indonesia. This study also provides a review of the potentials for excise revenue, income tax (PPh), and value-added tax (VAT) from carbon emissions and an effort to build integrated supervision among stakeholders. This research uses descriptive qualitative method. The research data were obtained from a review of documents and regulations regarding carbon emissions. The research was conducted by comparing the best practices in the worldwide with the Indonesia government policy on carbon taxes. The results show a great potential for the country to apply carbon pricing collection through carbon taxes, carbon permits, or cap-and-trade (emission trading system). On the other hand, the collection of a tax on carbon or cap-and-trade schemes requires complex oversight. Therefore, a synergy among institutions is needed, such as the Directorate General of Taxes (DJP), the Financial Services Authority (OJK), and the Ministry of Environment and Forestry (KLHK). The digitization of the system and the establishment of a data warehouse are the main strategies to support the performance of the task force involving the three institutions in implementing joint audits. The recommendation from this research is that Indonesia should immediately implement the carbon pricing policy and form joint audits in monitoring its implementation. This research encourages further research on carbon pricing, carbon tax, PPh and VAT, as well as research on the economic impact of the policy at each level of carbon emission rates.
Pengaruh Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Mediasi Muhammad Imam Nashshar; Budi Mulyana
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 3 (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.v7i3.474

Abstract

This research aims to understand the effect of the Special Allocation Fund (DAK) on the Human Development Index (IPM) with the government capital expenditure as a intervening variable. The sample in this research include 497 districts/cities of Indonesia during the period 2015 to 2019. The research method used in this research is the panel data regression with a fixed effect model (FEM) and path analysis. The results showed that: (1) DAK has a significant positive effect on government capital expenditure; (2) government capital expenditure has a significant positive effect on IPM; (3) DAK has a significant positive effect on IPM; and (4) DAK has a significant positive indirect effect on IPM through government capital expenditure.
Machine Learning Analytics for Predicting Tax Revenue Potential Raden David Febriminanto; Meditya Wasesa
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 3 (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.v7i3.497

Abstract

In line with rapid business process digitalization in the Directorate General of Taxes, the size of the data stored in the institution has grown exponentially. However, there is a problem with generating value out of the valuable data assets. Correspondingly, this research provides machine-learning-based predictive analytics as a solution to the question of how to use taxpayers' trigger data as a decision support system to discover and realize unexplored tax potential. More specifically, this research presents predictive analytics models that can accurately predict which potential taxpayers are likely to pay their due. We developed three machine learning models: logistic regression, random forest, and decision tree. We analyzed 5,562 tax revenue potential data samples with eight predictors: trigger data nominal value, distance to tax office, type of taxpayer, media of tax report, type of tax, report status, registered year of taxpayer, and area coverage. Our study shows that the random forest model provided the best prediction performance. The resultant weight of each attribute indicated that the status of the tax report was the top tier of variable importance in predicting tax revenue potential. The analytics can help tax officers determine potential taxpayers with the highest likelihood to pay their due. Given the size of the data records, this approach can provide tax administrators with a powerful tool to increase work efficiency, combat tax evasion, and provide better customer service.
Analisis Keberlanjutan serta Pengaruh Surat Berharga Negara dan Faktor Lainnya terhadap Pertumbuhan Ekonomi di Indonesia Bambang Juanda; Syadza Gladiola
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 3 (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.v7i3.529

Abstract

Government Securities (SBN) is one of the instruments that dominates in financing the deficit in the State Revenue and Expenditure Budget (APBN) in Indonesia. This is in line with the government's efforts to continuously improve financial independence. The purpose of this study is to analyze the effect of SBN and other factors on economic growth through government spending, and the condition of debt sustainability in Indonesia using data for the period 2004-2019. The analytical method used in this study uses a simultaneous equation model. The increase in SBN has a significant positive effect in increasing the types of capital expenditures and TKDD expenditures. SBN did not increase subsidies and personnel spending. Capital spending has a significant effect on economic growth with the highest elasticity among other significant government spending. Indonesia's debt condition tends to show a sustainable debt condition, because an increase in SBN is followed by an increase in the primary balance, through productive capital expenditures, thereby increasing growth and state revenues.
Pengaruh Restrukturisasi Utang RDI/SLA pada Likuiditas, Struktur Modal, dan Kinerja Keuangan BUMN Dwitya Estu Nurpramana; Tatang Ary Gumanti; Julia Safitri; Eka Handriani
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 3 (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.v7i3.534

Abstract

Penelitian ini menganalisis pengaruh restrukturisasi utang RDI/SLA pada likuiditas, struktur modal, dan kinerja keuangan Badan Usaha Milik Negara (BUMN). Rekening Dana Investasi (RDI) bersumber dari dalam negeri dan Subsidiary Loan Agreement (SLA) bersumber dari luar negeri. RDI/SLA merupakan pinjaman pemerintah kepada BUMN yang aktifitasnya mendukung program prioritas nasional. Data yaitu 19 BUMN yang mengalami restrukturisasi utang RDI/SLA periode 2014-2019. Data dianalisis dengan menggunakan Wilcoxon signed rank test. Variabel untuk likuiditas yaitu current ratio (CR), quick ratio (QR), dan cash ratio (KR). Untuk struktur modal yaitu total debt to total assets (TDTA), shorterm debt to total assets (SDTA), dan longterm debt to total assets (LDTA). Untuk kinerja keuangan yaitu operating margin (OPM), return on assets (ROA), dan return on equity (ROE). Hasil uji menunjukkan bahwa restrukturisasi utang RDI/SLA berpengaruh secara signifikan pada CR tetapi tidak pada QR dan KR sebagai ukuran untuk likuiditas. Pada penurunan struktur modal restrukturisasi utang RDI/SLA berpengaruh signifikan untuk SDTA, tetapi tidak pada TDTA dan LDTA. Pada peningkatan kinerja keuangan restrukturisasi utang RDI/SLA berpengaruh signifikan untuk semua pengukuran OPM, ROA, dan ROE. Hal ini menunjukkan bahwa restrukturisasi utang RDI/SLA berpengaruh pada perbaikan keuangan BUMN hanya dalam jangka pendek.
Efisiensi dan Produktivitas Kinerja Perguruan Tinggi Badan Layanan Umum Indonesia Agus Sunarya Sulaeman; Sarah Sofi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 4 (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.v7i4.479

Abstract

This study aims to evaluate the efficiency and productivity of 24 Public Universities as Public Service Agencies (PUPSA) in Indonesia. The approach used is a quantitative approach with the Data Envelopment Analysis and Malmquist Productivity Index methods. The findings in this study indicate that the average efficiency level of PUPSA in Indonesia is at an inefficient level. Only six (25%) PUPSA are able to maintain their efficiency during the study period and only three (12.5%) PUPSA do not experience changes in their efficiency scores due to changes in parameters. The malmquist productivity index approach finds that the average productivity of PUPSA increases, but it is dominated by technological improvements rather than technical efficiency improvements. In addition, quadrant analysis indicates that six PUPSA (25%) are in quadrant 1 (High Efficiency and Productivity), seven PUPSA (29.17%) are in quadrant 2 (High Efficiency, Low Productivity, six PUPSA (25%) ) are in quadrant 3 (Low Efficiency, High Productivity), and five PUPSA (20.83%) are in quadrant 4 (Low Efficiency and Productivity)
The Impact of Real Government Spending in Physical and Social Infrastructures on Economic Growth Purbo Nugroho; Sofyan Syahnur; Suriani Suriani
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 4 (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.v7i4.482

Abstract

Most countries in the world undertake to achieve a high and sustainable economic growth due to it represents the economic welfare of countries. This study aims to analyze the effect of government spending in the physical and social infrastructures on economic growth, particularly in Indonesia by using secondary panel data 33 provinces during the period 2005-2018. Theoretically, usual economic growth model is highly affected by capital with flow characteristics. This study employs the capital stocks divided by physical and social infrastructures (public goods) consisting of Road and Bridge (BR), Irrigation, airport, port, health, and educational infrastructures as dominant variables. This study uses Panel ARDL model to investigate the functional relationship of economic growth and the public capital stocks in the short-term and long-term. The results show that all variables show a negative effect, except the road and bridge (RB) has a significant effect on economic growth in the short term. In the long term, roads and bridges (RB) and irrigation channel (IC) have a positive and significant effect on economic growth, but the others are not. These results are supported by the Pedroni Cointegration Test and KAO Cointegration Test which show a short-term and long-term balance. These findings underline that public infrastructure as capital stocks of each region with the appropriate infrastructure development play important role in sustaining the economic growth in Indonesia.
Analisis Pengaruh Opini Audit BPK terhadap Tingkat Imbal Hasil (Yield) Surat Berharga Negara Widha Adinata; Mei Ling
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 4 (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.v7i4.501

Abstract

The Indonesian government has prepared LKPP since fiscal year of 2004, and for the first time obtained an Unqualified Opinion since fiscal year of 2016. With the improvement of Audit Opinions, it is crucial to study the impact of Audit Opinions on various economic indicators, including SBN Yield, in order to build a sound government financial management that supports inclusive economic growth. This paper analyzes the effect of BPK's audit opinion on SBN Yield, with two approaches: Financial market reaction with Signaling Theory and Multiple Linear Regression. Based on the first approaches, the analysis shows that SBN Yield is influenced by the level of LKPP audit opinion. It shows that there is a "Before and After" correlation of reactions to the announcement of the Unqualified audit opinion, on the other hand, there is no significant difference on Qualified and Disclaimer audit opinions. The second approach using Multiple Linear Regression shows that audit opinions have a negative correlation and significant effects on SBN Yield, in addition to Inflation, Exchange Rates, and US Treasury Yield. A good level of audit opinion will affect the level of confidence of both domestic and foreign investors in buying government bonds and will likely reduce SBN Yield.
Utang Publik dan Pertumbuhan Ekonomi Daerah di Indonesia Ali Syukri Zend; Widyono Soetjipto
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 4 (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.v7i4.526

Abstract

Tingkat utang publik daerah di Indonesia selama periode tahun 2011 sampai dengan 2019 mengalami tren pertumbuhan yang tinggi dan relatif berkesinambungan. Meskipun secara rasio tingkat utang publik daerah terhadap PDRB (Produk Domestik Regional Bruto) relatif kecil, tetapi tren peningkatan yang tinggi dapat mengancam kesinambungan fiskal pemerintah daerah. Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan utang publik daerah terhadap pertumbuhan ekonomi daerah di Indonesia. Penelitian ini menggunakan analisis data panel dari tahun 2011 sampai 2019 dengan pendekatan model efek tetap. Hasil penelitian menunjukkan bahwa hubungan yang robust kemungkinan sulit didapatkan dikarenakan perbedaan hasil pada kedua model yang digunakan. Hasil estimasi pada model 1 menunjukkan adanya hubungan nonlinear yang signifikan. Hasil tersebut dapat diartikan bahwa utang publik daerah berhubungan positif terhadap pertumbuhan ekonomi daerah, dan pada tingkat utang publik daerah yang relatif tinggi dan melewati debt turning point hubungan tersebut berubah menjadi negatif. Sementara itu, hasil estimasi pada model 2 tidak menunjukkan adanya hubungan nonlinear yang signifikan sehingga dapat diartikan bahwa perubahan utang publik daerah tidak memiliki hubungan dengan perubahan pertumbuhan ekonomi daerah. Perbedaan hasil tersebut kemungkinan terjadi karena pilihan pemodelan dan cakupan data.

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