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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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Do Happiness and Corruption Affect Tax Morale in Indonesia? An Empirical Analysis Erina, Lili; Martina, Martina; Saptawan, Ardiyan
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 2 (2024): 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.v9i2.768

Abstract

When the government adopts a tax amnesty policy, it simultaneously indicates lower citizens' tax morale. Unlike previous studies that emphasized economic, regulatory, and tax service variables, this research attempts to analyze several attributes of the socio-economic life of taxpayers as determinants of tax morale. This study examines the effect of trust, corrupt practices in public services, happiness, and religiosity on the tax morale of Indonesian citizens. This cross-sectional study adopts a quantitative approach and utilizes secondary data from the 7th Word Value Survey (WVS) collected in 2017. The WVS respondents were 3,200 Indonesian citizens over 17 years old and spread across several provinces. Data were processed and analyzed using logistic regression. The authors argue that five independent variables influenced citizens' tax morale in Indonesia: the level of education, the perceptions of corruption practices in public services, the level of happiness, the job status, and religion. This research produces the characteristics of Indonesian citizens with high tax morale: educated, perceived corruption in public services, happy, employed, and Moslem. The result corroborates several previous studies that confirm a positive effect on happiness, education level, employment status, religion, tax morale and an adverse effect of corruption on tax morale. The authors recommend that the government increase access to quality/quantity of education, eradicate corruption, improve citizens' happiness, and create new jobs for citizens based on the spirit of inclusiveness (no one left behind).
Digitalisasi Penyelenggaraan Bansos: Studi Tentang Strategi dan Tantangan di Indonesia Prasetyo, Teguh Dwi; Merini, Dian; Wulandari, Sweetta
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 1 (2024): 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.v9i1.786

Abstract

This study aims to identify the challenges of social assistance implementation in Indonesia, to know whether the digitalization of social assistance can answer these challenges, and to determine the willingness for the digitalization of social assistance. The analysis used in this research is qualitative descriptive analysis, quantitative descriptive and comparative study. The data used in this study are secondary data from the March 2021 SUSENAS and OMSPAN, as well as primary data from surveys on readiness for digitalization of social assistance in five cities with a total of 340 respondents. This research found that the challenges of implementing social assistance programs in Indonesia come from institutions, data, program fragmentation, distribution and utilization of social assistance. The efforts to digitize social assistance can overcome these challenges; however, the willingness towards digitizing social assistance is still constrained by the absence of the pre-condition for the success of digital transformation of social assistance.
Pemahaman Aliran Moneter dan Fiskal Dalam Konsep Permintaan Uang di Indonesia: Sebuah Pendekatan Literatur Hamzah, Muhammad Zilal; Sofilda, Eleonora; Eferedo, Eferedo
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 8 No 4 (2023): 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.v8i4.789

Abstract

Institutions such as the Ministry of Finance and the Central Bank have a strategic role in determining the macro direction of an economy. Not only that, other institutions, such as the Financial Services Authority (OJK) and the Deposit Insurance Corporation (LPS), also support the creation of conducive macroeconomic conditions, especially through the monetary sector. Monetary and fiscal policies are the main instruments used by the Indonesian government to intervene in the economy at a macro level. However, in theory, both still leave debate regarding their level of effectiveness. Therefore, this study aims to analyze the effectiveness of these two policies and is expected to have implications for Public Service Agencies, especially institutions in the financial ecosystem. This study uses a Meta-Analysis approach using OpenMee software to calculate the combined effect on each existing data. The main findings in this study show that only the income variable has a significant influence on the demand for money in the short term. However, the elasticity of the interest rate variable was found to be more inelastic. This condition is in accordance with monetarist assumptions which consider money as a form of substitute for real assets. Indonesia's lagging condition of financial literacy and inclusion can be a factor that explains that people have a substitution preference for real assets compared to financial assets. This study has the implication that monetary policy is more effective in encouraging output growth compared to fiscal policy. Therefore, it is hoped that the role of the financial authorities will be to support monetary policy further.
Determinan Pembelian Melalui Digipay: Perspektif Pelaku Pengadaan Barang/Jasa pada Satuan Kerja Wibawa, Dwi Ari; Amrullah, Muchamad; Hakim, Lukman; Sukmono, Renny
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 9 No. 3 (2024): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijaka
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Since its introduction in the fourth quarter of 2019, the utilization of Digipay until June 2022 has only reached IDR42.5 billion. This transaction value is relatively small when compared to the expenditure through e-purchasing, which amounted to IDR45,441 trillion. This situation has drawn the author's attention to analyze the factors influencing purchases through Digipay. The data used in this analysis is primary data. The analysis method employs descriptive statistics and Structural Equation Modeling. The sample size consists of 328 procurement actors in the regional work units (satker) of the Directorate General of Customs and Excise in South Kalimantan, Bali, DKI Jakarta, South Sulawesi, and Maluku. Overall, the quality of Digipay has received a satisfactory assessment, but there are some variables perceived at a relatively low level. One of the variables that received a low perception rating is the provider's ability to maintain the confidentiality of information during transactions. The hypothesis testing results indicate that Information Quality, Perceived Privacy Protection, and Perceived Security Protection have a significant and positive impact on Consumer Trust. Perceived Privacy Protection and Consumer Trust have a significant and positive impact on Perceived Risk. Information Quality and Perceived Security Protection have a significant and negative impact on Perceived Risk. Consumer Trust, Perceived Benefit, and Managerial Intervention have a positive and significant impact on Intention to Purchase. Information Quality, Perceived Privacy Protection, and Perceived Security Protection have a negative and significant impact on Intention to Purchase. Intention to purchase has a positive and significant impact on actual purchases. Based on this data and analysis, to enhance the acceptance of Digipay among procurement actors, the policy implications include improving information quality, emphasizing the assurance of user and transaction information security, minimizing usability difficulties of Digipay, requiring intervention from the Directorate General of Treasury, and integrating Digipay with the government procurement information system (LKPP) to facilitate tax collection.
Fiscal Sustainability Analysis in Managing State Debt Leonardo, Dominikus; Thomas, Fransiskus
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 1 (2024): 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.v9i1.855

Abstract

To maintain fiscal sustainability when the state budget is in deficit, the government issues debt, which has the potential to burden the state budget. This study examines fiscal sustainability as observed through debt management, which is represented by the primary balance/GDP ratio and the debt to GDP ratio, which is influenced by macroeconomic variables such as interest rates, economic growth, inflation, and exchange rate changes. The results of the variance decomposition show that the condition of the primary balance/GDP ratio is a factor that determines changes in the debt to GDP ratio. The results of the impulse response function show that fiscal sustainability occurs when the primary balance/GDP ratio is in surplus so that it can reduce the debt to GDP ratio. Conversely, increasing the debt to GDP ratio can support the primary balance/GDP ratio to achieve a surplus or reduce a deficit. Based on the VAR estimation results, to maintain fiscal sustainability, the government needs to pay attention to four aspects that could affect relative costs, such as economic growth, interest rates, inflation, and changes in exchange rates. Macroeconomic developments need attention because this variable can affect spending quality and debt management in the state budget.
Pemanfaatan Artificial Intelligence untuk Optimalisasi PNBP: Studi Kasus Bea Lelang pada Lelang Indonesia Sujak, Galuh Mafela Mutiara; Rofiq, Hanif Noer
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 2 (2024): 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.v9i2.873

Abstract

Misclassification of auction objects can result in an inaccuracy of the Auction Fee that is imposed, resulting in under/overpayment of government revenue, a decline in public reputation, and differences in auction fee data in SIMPONI and Portal Lelang Indonesia. These errors can be anticipaed by adding verification step by the Auctioneer. Meanwhile, the increase in the frequency of auctions is disproportionate to the number of Auctioneer, thus a mechanism that can assist the Auctioneer to do verification without adding additional work is needed. The authors propose the use of a Convolutional Neural Network to carry out the automatic classification of auction objects in the form of Buildings, Demolition, Cars, and Motorcycles. The dataset was obtained from the Portal Lelang Indonesia. The results of training and validation accuracy were 96.13% and 96.50%. The model is then applied to a dashboard for manual testing, and 100% accuracy results are obtained from all the images tested.
Dampak Akselerasi Belanja terhadap Pertumbuhan Ekonomi Moedy, Barkah Kolista; Ling, Mei
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 2 (2024): 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

Abstract

As one of the components of Gross Domestic Product (GDP), government expenditure realized through government consumption is closely related to economic growth There is a tendency in the government spending pattern that indicates an accumulation in the fourth quarter; thereby, the economic benefits of government spending have not been fully experienced by society. This study examines the importance of acceleration of government spending to encourage economic growth through multiplier effect. This study examines the impact of accelerated government spending—both direct and indirect—, on government consumption and gross fixed capital formation, and then performs a simulation of GDP. The results of this study show that increase in budget allocation and acceleration of budget realization have significant positive impacts on economic growth, with capital expenditure having the greatest impact on economic growth. This research recommends the reformulation of performance indicators of budget implementation (IKPA) by considering the impact of government spending on the economy, refocusing on evaluation of budget execution, and optimization the disbursement plan as policy recommendations to accelerate government spending.
Pengaruh Dana Perimbangan dalam Mengurangi Ketimpangan Pendapatan dan Mendorong Pertumbuhan Ekonomi di Sumatera Utara Purba, Samuel Fery; Simandjorang, Bonataon Maruli Timothy Vincent
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 2 (2024): 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.v9i2.887

Abstract

North Sumatera has implemented regional autonomy and fiscal decentralization policies in its regional finances. However, North Sumatera is still experiencing social inequality when viewed from the distribution of income and economic growth in various regions. Balancing funds consisting of revenue-sharing funds (DBH), general allocation funds (DAU), special physical allocation funds (DAK physical), special allocation funds for health (DBOK) and special allocation funds for education (DBOP) are expected to reduce income inequality and improve the economy in North Sumatera. This study aims to analyze the effect of balancing funds on income inequality and economic growth in North Sumatera in 2017-2021. This study uses the panel data regression method, with data obtained from BPS North Sumatra and the Directorate General of Fiscal Balance, Ministry of Finance. The findings of this study indicate that DBH and DBOK allocations have a significant effect on reducing income inequality. In addition, DAU, DAK physical, and DBOP have not had a significant impact on reducing income inequality. On the other hand, DBOK and DBOP allocations significantly influence economic growth. Meanwhile, DBH, DAU, and DAK have not had a significant physical impact on the regional economy. The regional government in North Sumatra is expected to restore the function of the balance fund, which is to equalize regional development, reduce income inequality, improve the economy, and improve the welfare of the people. Balance funds are not used for the interests of several parties in personnel expenditures and government office operations.
Analisis Pengaruh Belanja Modal terhadap Aset Tetap dan Ekuitas Pemerintah Daerah di Provinsi Riau Priyatmo, Tri; Rahayu, Winarni; Akbar, Rusdi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 9 No 2 (2024): 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.v9i2.893

Abstract

Nearly two decades since the Indonesian government’s financial reports began to be prepared in 2004, the government’s equity growth ratio has generally experienced a downward trend. This condition also occurs at the regional government level in Riau Province. Asset components, especially fixed assets, strongly influence government equity. Government fixed assets are formed from capital expenditures carried out every year. However, to date, the capital expenditure implemented by the government has not been able to encourage an increase in fixed assets and government equity. This research aims to measure the effect of capital expenditure on local government fixed assets. The analysis uses panel regression data consisting of cross-sectional data from eight districts/cities in Riau Province and time series data for 2015-2021. The data was processed using the E-Views 12 and SPSS 25 applications. The study results concluded that capital expenditure significantly positively influences fixed assets in local governments that have routine land capital expenditure every year. Every Rp. 1 increase in capital expenditure will affect an increase of Rp. 0.64 in local government fixed assets. In contrast, fixed assets are not significantly affected by capital expenditures in local governments, with irregular annual capital expenditures for land. These findings can enrich the literature and provide a new perspective for policymakers to increase government equity through land capital expenditure and improve the quality of fixed asset management, including evaluating fixed asset depreciation policies.
Utang Luar Negeri, Penanaman Modal Asing dan Kesejahteraan Masyarakat: Studi pada Tujuh Negara ASEAN Ngatini, Ngatini
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 9 No. 3 (2024): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijaka
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v9i3.980

Abstract

External debt and foreign direct investment (FDI) in seven countries in the Southeast Asian Region have increased by more than 40% over the period 2014-2021. Likewise, gross domestic product (GDP) per capita over eight years has grown by 25%. When compared to countries in the European Region, external debt and FDI grew by only 7% and 17%. Meanwhile, in African countries, external debt increased at a very high rate of almost 70%. Given the high increase in external debt and FDI in seven ASEAN countries, this study analyzed whether external debt and foreign direct investment (FDI) are a driving factor for increasing gross domestic product (GDP) per capita in seven ASEAN Countries, by including a set of control variables such as inflation and human development index (HDI). The research uses quantitative methods with the panel data for eight years from 2014 to 2021 obtained from several resources, namely International Debt Statistics, World Bank, UNCTAD Statistics and The Global Economy. The multiple linear regression fixed effect model with robust estimator of the feasible general least square (FGLS) with panel-corrected standard errors (PCSE) was used to overcome heteroscedasticity and autocorrelation. The results of the analysis found that external debt and HDI have a significant and positive effect on the GDP per capita. In contrast, inflation and FDI actually affect GDP per capita adversely. It shows that external debt is still needed as a policy instrument to finance development projects that are productive for increasing public welfare. This study recommends attracting greater foreign direct investment and allocating it to productive economic sectors.

Page 20 of 23 | Total Record : 225

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