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INDONESIA
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
ISSN : 25272721     EISSN : 26224399     DOI : -
Core Subject : Economy,
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
Policy Analysis of Tobacco Excise Sharing Fund (Roccipi Method) Nugroho, Ramadhany; Setijaningrum, Erna
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.v9i3.993

Abstract

Indonesia ranks fourth in the world in tobacco production, with an annual production of 237.11 thousand metric tons. With an approximate number of 84.35 million, Indonesia claims the third rank of largest number of smoking individuals in the world. In 2022, the government's revenue from tobacco excise reached IDR 218.64 trillion, with an increase in revenue target of IDR 245.4 trillion in 2023. The government aims to channel these excise revenues back to society for development and addressing the externalities caused by tobacco consumption. To achieve this goal, the government established the Tobacco Excise Revenue Sharing Fund (DBH CHT). However, this earmarking policy has not yielded optimal results, as several externalities related to tobacco consumption remain unaddressed. Considering these challenges, this study aims to (1) identify the national policy, (2) review the content of related legislative regulations, and (3) analyze policy implementation using the ROCCIPI method. The research employs a qualitative approach, drawing from observations, semi-structured interviews, and previous studies. Based on the ROCCIPI analysis, the study suggests the need for adjustments in the content of DBH CHT legislative regulations, particularly regarding the budget allocation formula. Additionally, it highlights the absence of derivative regulations from relevant technical ministries, potential budget misappropriation, limited understanding of legislative regulations, budget absorption difficulties, and insufficient regulation awareness campaigns.
Determinan Ekspor Industri Kecil dan Menengah Penerima Fasilitas Kemudahan Impor Tujuan Ekspor (KITE) Guntara, Ronald; Muchtar, Masruri
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 9 No. 4 (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.v9i4.594

Abstract

The fluctuations in export value over the past few years caused Indonesia’s trade balance to be in deficit in 2018 and 2019. Through duty drawback policy to small and medium industry (KITE IKM), the government provides facilities to boost exports. This study aims to determine the effect of KITE IKM, rupiah exchange rate, Gross Domestic Product (GDP), inflation, and COVID-19 on the export value of KITE IKM. The method used is quantitative method, with secondary data from Directorate General of Customs and Excise (DJBC) and Central Bureau of Statistics (BPS) from March 2017 to December 2020. The data is processed with multiple linear regression analysis using a time series dataset of 46 months. The results showed that KITE IKM, rupiah exchange rate, and GDP had a significant positive effect, while inflation had no significant effect and COVID-19 had a significant negative effect on the export value of KITE IKM. The study concludes that the KITE IKM facility should be maintained and further developed because it enhances exports. The government is expected to stabilize the rupiah exchange rate, GDP, and inflation at levels that promote exports. Relaxation is needed, such as extending the export period in using KITE IKM facilities during the pandemic.
Dampak Ekonomi Insentif PPN DTP Perumahan dan PPNBM DTP Kendaraan Bermotor pada Masa Pandemi Silaban, Wiradinata Lambok; Irawan, Ferry
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 9 No. 4 (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.v9i4.1001

Abstract

The economic downturn caused by the pandemic, prompted the Indonesian government to produce fiscal policy in government-borne tax incentive scheme to stimulate economic growth. This study aimed to find out whether the real estate sector and the processing industry sector do have a big impact on the economy and to determine the quantitative economic impact as an implication of government-borne value-added tax for houses and government-borne sales tax on luxury goods for motor vehicle of IDR5.202 trillion in 2021 in terms of output, labor, and VAT potential and provide suggestions related to tax incentives. This study used input-output analysis with Indonesian IO Table tool of 2016 which was updated to IO Table of 2021 using RAS method. The data used are secondary data published by Central Bureau of Statistics and Fiscal Policy Agency. The results of the analysis showed that the real estate sector does not have a big influence on the economy, but the processing industry sector gives a big influence. The study also found that the impact of tax incentives was able to create increases in total output of IDR8.884 trillion, employment of 37,174 people, and potential VAT of IDR0.463 trillion. The results of this study suggest the government to consider the priority of providing incentives more directed and measurable by adjusting the objectives of the incentives and targeted sectors, paying attention to strategic and alternative sectors, and continuing the government-borne tax incentive scheme in the event of an economic slowdown.
Are Monetary and Fiscal Policies Effective in Controlling Budget Deficits? Rachmawaty, Rachmawaty; Suteja, Jaja; Hermawan, Atang
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 9 No. 4 (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.v9i4.1059

Abstract

The state budget's countercyclical policy and government revenue imbalance to support government expenses caused Indonesia to experience a budget deficit for years. Understanding the correlation between monetary and fiscal policies helps policy makers formulate effective strategies to control and manage budget deficits. The research’s novelty is the complexity variable, which consists of three variable classifications. The first is monetary policy ( interest rates and money supply), the second is fiscal policy (government revenue and expenses), and the third is macroeconomic variables: economic growth, inflation, and exchange rate. All data is processed using the VAR/VECM in EVIEWS 9. The finding is that fiscal policy consists of controlling revenue and expenses, giving 37.6% contribution; monetary policy consists of the number of broad money and BI Rate give 7.6% contribution; macroeconomic factor consists of exchange rate, inflation and economic growth, giving contribution 41.6% while the effect of budget deficit itself has contribution 13.2%. The result of Granger Causality show that government revenue, economic growth and BI rate has a causality impact to budget deficit. Controlling those three variables will directly impact the budget deficit.
An Evaluation of BLU Hospital Efficiency: A Quantitative Approach with Data Envelopment Analysis Ebyude, Junius Chirsha; Denny, Denny; Winoto, Deddy Wahyu; Citraningtyas, Theresia
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 1 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i1.769

Abstract

Research Originality — This study is the first to assess the efficiency of Public Service Agency (BLU) hospitals in Indonesia using data envelopment analysis (DEA). It provides a comprehensive evaluation of hospital efficiency in multiple categories and identification of benchmark hospitals and areas for improvement. The study offers insights into hospital resource management efficiency to help policymakers in optimizing hospital performance. Research Objectives — This study aims to evaluate the efficiency of 32 BLU hospitals in Indonesia by analyzing their inpatient and outpatient services, human resource allocation, and bed utilization efficiency. It also investigates historical performance trends from 2016 to 2020 to assess long-term efficiency patterns. Research Methods — The study employed DEA, which is a non-parametric approach widely used for efficiency analysis. The evaluation was based on four input variables and seven output variables categorized into four main efficiency measures: inpatient services, outpatient services, human resources, and bed utilization. The efficiency scores were calculated using BCC-I and Super-Radial BCC-I models. Empirical Results — The findings showed that 15 hospitals were efficient, while 17 hospitals exhibited inefficiencies. Nine hospitals consistently demonstrated efficiency across all categories from 2016 to 2020, whereas four hospitals consistently underperformed in at least one category. The study also indicates that hospitals with lower efficiency scores can benchmark against efficient hospitals to improve performance. Implications — The findings of this study have policy implications for healthcare administrators and government agencies. The Directorate of BLU Financial Management Development can use the DEA results to guide hospital efficiency improvements. In addition, inefficient hospitals can use these findings to identify performance gaps and adopt best practices. Future studies could integrate other methods such as the Malmquist productivity index (MPI) or balanced scorecard (BSC) for a more comprehensive assessment.
The Influence of Local Government Spending and Village Funds on Inclusive Economic Development in Indonesia Purwanti, Dyah; Nurhidayati, Nurhidayati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 1 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i1.843

Abstract

Research originality — This study is the first to analyze how government fiscal instruments, specifically the local government spending, have a different role in pillars of inclusive economic development. In addition, the study examines whether village funds, which are the lowest-level of fiscal instrument, play a strategic role in creating inclusivity in regional economic development. It provides a synthesis of knowledge on the role of government fiscal policy in promoting inclusive economic development. Research objectives — This study provides an overview of the empirical findings on how local government spendings and village funds affect the realization of inclusive economic development. Research methods — The study utilized data from the inclusive economic development index (inclusive index), regional spending based on economic, education, and health functions, and village funds at the provincial level from 2015 to 2021. The study used panel data with multivariate regression analysis. Empirical results — The study found that expenditure for education and road strengthened the inclusive index. Economic and health expenditures showed a partial impact on inclusive economic development. Economic expenditure was found to strengthen the economic growth pillar, but it reduced the equity and poverty pillar. The finding underlines that economic expenditure seems to be pro-growth, but not pro-poor. Another finding is that the village funds supported the pillar of equity and poverty. Implications — The implication of this study is the improvement of the quality of government spending, especially educational expenditure, which has been proven to have a significant impact on the inclusive index. Another implication is the possibility that the quality of economic expenditure is improved because it is not fully pro-poor.
Analysis of the Impact of Local Government Expenditure on Happiness Index in Provinces in Indonesia Pranoto, Alexander Nur Huda; Sihaloho, Estro Dariatno
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 1 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i1.853

Abstract

Research Originality — The happiness index is an important indicator to examine the progress of a country’s development. This research is the first to study the impact of local government expenditure on happiness, particularly in Indonesia. Research Objectives — This study aims to investigate the impact of local government expenditure on happiness. Additionally, it examines the effect of GRDP per capita, school life expectancy, and inequality on happiness. Research Methods — This study used panel data from Statistics Indonesia and the Ministry of Finance in 2014, 2017, and 2021 for case studies in 34 provinces in Indonesia. The methods used were pooled least square, fixed effect model, random effect model, and quantile regression. Empirical Results — The estimation results showed that local government expenditure, GRDP per capita, school life expectancy, and inequality significantly affected the happiness index. The correlation between local government expenditure and inequality on the happiness index was negative in all quantiles. Meanwhile, the relationship between GRDP per capita and school life expectancy on the happiness index was positive in all quantiles. Implications — The negative impact of local government expenditure on happiness shows that local government expenditure is not optimal for development. Sub-optimal expenditure allocations, such as capital expenditure for infrastructure development, are lower than personnel expenditure, which makes people less happy. Therefore, the government needs to evaluate and improve the effectiveness of local government expenditure and allocate government expenditure that directly affects society, such as infrastructure development, education and health facilities, MSME financing, and the creation of new jobs.
Analysis of the Impact of Gross Split Production Sharing Contracts in the Upstream Oil and Gas Sector on State Revenue Rizal, Mohamad Nor; Murwani, Sri
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 1 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i1.1006

Abstract

Research Originality — Since 2017, Oil and Gas Cooperation Contract Contractors (KKKS) have had the option to use Gross Split (GS) Production Sharing Contracts (PSC) to manage oil and gas (migas) work areas (WK) as an alternative to the Cost Recovery (CR) PSC, which has been in place since the 1960s. However, despite its implementation since 2017, no research has specifically examined the impact of GS PSCs on state revenue. Most studies have instead focused on their effect on KKKS profitability. Research Objectives — This study aims to provide empirical evidence on the impact of GS PSC implementation in managing oil and gas WKs, particularly in relation to state revenue. Research Methods — The study employs a difference test and an impact test. The difference test utilizes data from six relatively similar WKs in 2018, while the impact test is conducted using data from 35 WKs over the period 2018–2022. Empirical Results — The findings indicate that state revenue from a WK decreases after transitioning to the gross split scheme. Additionally, gross split has a significant negative impact on state revenue. Other variables significantly and negatively affecting state revenue include operating costs, lifting, and selling prices. Conversely, contractor profit has a significant positive effect on state revenue. Implications — The results suggest that adopting gross split PSCs and/or increasing operating costs will reduce state revenue in the current year. Conversely, higher lifting volumes, selling prices, and contractor profits contribute to increased state revenue in the same period.
The Impact Analysis of Macroeconomic Factors to Indonesia’s Export Performance Mustofa, Hafidz Zainul; Faizin, Moh.
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 1 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i1.1092

Abstract

Research Originality — This study provides an empirical analysis of the influence of macroeconomic factors on Indonesian exports in the short and long term. Unlike previous studies that tend to focus on one main variable, this study integrates several macroeconomic factors, namely foreign direct investment (FDI), exchange rate, inflation, interest rate, and gross domestic product (GDP), to evaluate their collective impact on Indonesia's export performance. By applying the Vector Error Correction Model (VECM), this study provides new insights into the dynamics of Indonesian exports from a macroeconomic perspective. Research Objectives — This study aims to analyze the influence of macroeconomic factors on Indonesian exports during the period 2007–2022. Specifically, this study examines the impact of FDI on export volume and value, the effect of exchange rate fluctuations on the competitiveness of export products, the correlation between inflation rate and export structure, the impact of interest rates on investment and exports, and the contribution of GDP to exports. Research Methods — This study uses a quantitative approach with the VECM model to analyze secondary time series data published quarterly during the period 2007–2022. Data were obtained from the Statistic Indonesia (BPS), the Ministry of Investment (BKPM), and Central Bank of Indonesia (BI). The analysis was conducted using E-Views 10 software to identify the short-term and long-term relationships between macroeconomic variables and Indonesian exports. Empirical Results — The results of the study indicate that FDI has an indirect positive impact on exports through changes in production structure and technology transfer. The exchange rate has a positive impact in the long term, but a negative impact on exports in the short term. Inflation has a positive effect on exports in the long term, but is not significant in the short term. Interest rates have a negative impact in both the short and long term, while GDP has a negative impact on exports in the long term, but a positive impact in the short term. Implications — The findings in this study have important policy implications for stakeholders in the economic sector. The proposed recommendations include providing incentives for foreign investment to increase export competitiveness, stable exchange rate management to reduce the impact of volatility, effective inflation control so as not to disrupt export competitiveness, interest rate policies that support the export sector, and economic growth policies that are oriented towards export market expansion.
Analysis of the Impact of Fiscal Decentralization on Regional Fiscal Imbalances: A Cross-Region Case Study in Java Ginanjar, Rah Adi Fahmi; Sutjipto, Hady; Sugiyarto, Sugiyarto; Rahmat, Basuki; Hadi, Samsul; Sardjasasmita, Agi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 1 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i1.1131

Abstract

Research Originality —  This study contributes to the discourse on fiscal decentralization by examining the impact of Law Number 1 of 2022 on Intergovernmental Financial Relations (UU HKPD) and the Transfer to Local Government (TKD) mechanism in Indonesia. Unlike previous studies, this research provides a comparative analysis of vertical fiscal imbalances (VFI) and horizontal fiscal imbalances (HFI) before and after the enactment of the HKPD Law, with a specific focus on local governments in Java.  Research Objectives —  The primary objective of this study is to analyze the extent and trends of VFI and HFI      resulting from fiscal policy, particularly through the TKD mechanism, both before and after the implementation of the HKPD Law. It further assesses the effectiveness of Revenue Sharing Funds (DBH) and the General Allocation Fund (DAU) in mitigating fiscal disparities at the regional level.  Research Methods —  This study employs quantitative analysis, utilizing the Williamson Index, Theil Index, and Standard Deviation to measure fiscal imbalances. The research dataset consists of local government financial reports covering the period of 2018–2023.  Empirical Results —  The findings indicate that VFI between the central and regional governments declined following the implementation of the HKPD Law, as evidenced by improved DBH allocations. Meanwhile, HFI      initially increased but exhibited a downward trend in the post-HKPD period, with DAU playing a crucial role in reducing disparities among local governments. However, fiscal imbalances persist due to Indonesia’s expenditure assignment principle, which grants local governments autonomy over expenditures while limiting their ability to generate revenue effectively.  Implications —  The study confirms that the TKD policy under the HKPD  Law has effectively reduced fiscal imbalances but remains insufficient to fully eliminate them due to structural constraints in local revenue generation. Policymakers should focus on strengthening local taxing power, optimizing regional revenue potential, and improving fiscal administration to enhance fiscal autonomy. Future research should consider longer timeframes and broader geographical coverage to evaluate comprehensively fiscal decentralization policies.

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