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INDONESIA
KEK (Kajian Ekonomi dan Keuangan)
Published by Kementerian Keuangan
ISSN : 14103249     EISSN : 25409999     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kajian Ekonomi dan Keuangan (KEK henceforth)was first published in 1996 as an initiative of researchers of Ministry of Finance. In the earlier years of its publication, KEK was also known as Kajian Ilmiah Ekonomi dan Keuangan (KIEK). Since then KEK has been published regularly as one of the prominent sources of reference for public policy evaluation as well as a recommendation, in particular on Indonesian state budgets and finance topics.
Arjuna Subject : -
Articles 4 Documents
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Search results for , issue " Vol 14, No 2 (2010)" : 4 Documents clear
KAJIAN PERMASALAHAN FUNDAMENTAL DALAM SISTEM PENJAMINAN SIMPANAN INDONESIA Setiawan, S.T., Sigit
Jurnal Kajian Ekonomi dan Keuangan Vol 14, No 2 (2010)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v14i2.68

Abstract

Kajian ini mengetengahkan analisis terhadap tiga permasalahan fundamental yang dihadapi sistem penjamin simpanan Indonesia dan hingga kini masih menjadi pertanyaan serta keberatan sebagian lapisan masyarakat Permasalahan fundamental pertama adalah dasar-dasar argumen ditinggalkannya penjaminan menyeluruh (blanket guarantee) yang kemudian digantikan dengan sistem penjaminan simpanan terbatas. Permasalahan fundamental kedua adalah persepsi publik bahwa cakupan penjaminan maksimal sebesar Rp 100 juta sebagaimana diatur dalam UU no. 24 tahun 2004 terlalu rendah. Dengan demikian sebagian masyarakat menginginkan agar cakupan penjaminan simpanan sebesar Rp 2 miliar pada masa krisis sekarang ini tidak dikembalikan ke Rp 100 juta, namun ditingkatkan lebih dari jumlah tersebut. Sedangkan permasalahan fundamental ketiga adalah pertanyaan apakah sudah suatu keharusan memulai penggunaan kebijakan premi berbasis risiko untuk menggantikan premi flat rate yang dianggap kurang adil bagi sebagian kalangan perbankan.
KEBIJAKAN INSENTIF PAJAK PENGHASILAN BAGI UMKM DI DIY: REALISASI DAN RELEVANSINYA DENGAN PRINSIP KESAMAAN DALAM PERPAJAKAN Hasan, Dahliana; Nugroho, Adrianto Dwi
Jurnal Kajian Ekonomi dan Keuangan Vol 14, No 2 (2010)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v14i2.65

Abstract

The tax incentive indirectly provided for micro, small and medium enterprises as laid down in Article 31E of the Income Tax Act is indicated of being discriminative, as the incentive will only be provided for Resident Corporate Taxpayer. Moreover, the policy is also considered ineffective, as many micro, small, and medium enterprises in Indonesia are roughly consisted of Individual Taxpayers. Therefore, there is a need for conducting a further study on the policy and perhaps formulating a better tax incentive policy for micro, small and medium enterprises in the future.This research aims at analyzing and providing an elaborative description on whether or not the tax incentive laid down in Article 31E of the Income Tax Act has violated the principle of equality in taxation, in which taxpayers being in the same circumstances shall be treated the same, and taxpayers not being in the same circumstances shall not be treated the same. Moreover, the research also aims at reviewing the implementation of the policy in Yogyakarta, Bantu!, and Sleman regencies within the 2009 Fiscal year. Based on the results of the above research, this research will attempt at formulating a better tax incentive policy for micro, small and medium enterprises in the future.The results show that even though the policy specifically targeted at Resident Corporate Taxpayers, it nevertheless upholds the principle of equality in taxation. Moreover, the implementation of the policy in three regencies in D1 Yogyakarta Province may not be evaluated yet, as the 2009 Fiscal Year has not ended, and taxpayers would only have to submit their tax files on April 2010 at the latest Lastly, in the future, the Government and the House of Representatives shall be able to formulate a better tax incentive policy for micro, small and medium enterprises by, among others, targeting the policy at such enterprises carried on by Resident or Nonresident Individual Taxpayers.
ANALISA DAYA TARIKINVESTASI INDONESIA DIANTARA NEGARA TETANGGA ASEAN Nasir, Mohamad
Jurnal Kajian Ekonomi dan Keuangan Vol 14, No 2 (2010)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v14i2.61

Abstract

Indonesia as an emerging country needs investment's role to increase economic growth, especially after economic crisis in 1998, because government's financing capacity is very limited, so do private sectors. During 1990-2009, value of investment in Indonesia reached a significant growth, DDl grew 24.17% and FDI grew 30.39% per annum. Indeed, these numbers were great numbers. However, role ofDDI and FDI to Indonesian economic were small if we look at ratios of DDl and FDI to GDP that were around 0.65% and 2.29% per annum.Actually, Indonesia has a potential source to attract investors, especially foreign investors to invest in Indonesia. However, Indonesia has a lower competiveness of investment than neighbor countries. There are some reasons that support this statement. First of all, Indonesia has a higher risk of investment. For example, Indonesian political risk score in medium and long term is 5 (high risk), while Singapore, Malaysia, and Thailand have score 1, 2, and 3 respectively. Secondly, based on GC1, Indonesia is in 54th position, whereas Singapore, Malaysia and Thailand are in 3rd, 24th and 36th position respectively. Lastly, Indonesian tax rate (28%) is still higher than Singapore (18%), Vietnam (25%) and Malaysia (25%). Regarding tax rate thoeritically tax rate is a main reason of investors to invest in particularly country. However World Economic Forum (2009) reported that tax rate is not a main problem if an entity will do business in Indonesia. Tax rate in Indonesia was just a 13rd factor of consideration for taking investment decision.The main problems are bureacracy, infrastructure, policy instability, and corruption. In conclusion, Indonesiaan competitiveness for investment is under neighbor countries especially Singapore, Malaysia, Thailand, and Vietname.
DAMPAK PEREKONOMIAN GLOBAL TERHADAP KONDISI MAKROEKONOMI INDONESIA Nurhidajat, R.
Jurnal Kajian Ekonomi dan Keuangan Vol 14, No 2 (2010)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v14i2.66

Abstract

The purpose of this paper is to provide an analysis of relationship between global economy represented by US economy and Indonesia's economy by quarterly data. In this paper, domestic variables are Gross Domestic product (GDP), intersest rate, composite price index and exchange rate. Meanwhile, The global variables used are Gross Domestic product (GDP), intersest rate, and composite price index. Struktural VAR is employed to test these relationship. The quarterly data are between 1999 through 2008. The result of this reseach is Indonesia as a small open economy is influenced by global economy. The Government of Indonesia should give more attention to US GDP as the most influent variable of international variables.

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