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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 5 Documents
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Search results for , issue " Vol 15, No 1 (2011)" : 5 Documents clear
ANALISIS URGENSITAS PINJAMAN LUAR NEGERI INDONESIA DALAM RANGKA PEMBIAYAAN DEFISIT APBN Aziz, Abdul
Jurnal Kajian Ekonomi dan Keuangan Vol 15, No 1 (2011)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v15i1.78

Abstract

Dalam rangka menutup defisit anggaran (yaitu selisih kurang antara pendapatan negara dan belanja negara) biasanya setiap negara mencari sumber-sumber pembiayaan agar pembangunan yang telah direncanakan dapat berjalan dengan baik. Salah satu cara pembiayaan defisit anggaran negara tersebut adalah dengan mengajukan pinjaman luar negeri [PLN), hal ini juga dilakukan oleh Negara Indonesia. Permasalahannya adalah apakah PLN tersebut merupakan cara terbaik dalam rangka menutup defisit APBN mengingat setiap tahunnya PLN memberatkan kinerja APBN. Selanjutnya adakah cara lain yang lebih baik [preventif dan atau responsif) dalam rangka menghindari / membiayai defsit tersebut? Penelitian ini mencoba menganalisis secara kualitatif dan dibantu dengan analisis kuantitatif [melalui model ekonometrik) hubungan antara PLN dan defisit APBN serta menilai urgensitas PLN negara Indonesia dalam rangka menutup defisit anggaran [APBN) beserta alternatif solusi yang lebih baik.
KONTRIBUSI, EFEKTIVITAS, EFISIENSI, DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PERTAMBAHAN NILAI Mulyadi, M. Syarif
Jurnal Kajian Ekonomi dan Keuangan Vol 15, No 1 (2011)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v15i1.83

Abstract

This paper examines the contribution, the effectiveness, and the efficiency of value added tax (VAT) revenue.lt also investigates the variables affecting the value added tax revenue. Using the ratio of VAT revenue to total government expenditures as the measurement of the contribution shows that VAT revenue contribution is 33 percent in average lower than income tax revenue contribution. Meanwhile the effectiveness of VAT is around 3,5 percent, still below the income tax effectiveness. In addition, the c-efficiency ratio is 0.50 in average which means that every 1 point increase in VAT tax rate results in an increase in VAT revenue by 0,50 percent of GDP. Furthermore, using ordinary least square estimation, the VAT revenue is determined by tax base, regulations, and the exemption policy where household and government consumption as tax base have positive and significant effect on VAT whereas previous import has a negative effect on VAT revenue.
STUDI POTENSI PENDANAAN CLIMATE CHANGE PADA LEMBAGA KEUANGAN MULTILATERAL Nurhidayat, R.; Setiawan, Sigit
Jurnal Kajian Ekonomi dan Keuangan Vol 15, No 1 (2011)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v15i1.84

Abstract

Climate Change has adversely brought impacts to a large number of countries all over the globe, including Indonesia. The issues regarding climate change impacts have become primary concerns in managing sustainable economic development in Indonesia. In striving to tackle those impacts, funding will be a key element. While the State Budget has allocated a particular amount of funding, other sources of external funding is actually expected, including those from multilateral financial institutions. ADB is one of the multilateral donor institutions that provide climate change adaptation and mitigation related fund. In this study, the potentially utilized financing sources of the donor institution by Indonesia is explored, both solely from the individual institution or in cooperation with other donors. The potential financing source aspects which are analyzed cover funding mechanisms, types of funding, and the fund allocation provided. Other key aspects such as assessment and evaluation criteria employed by ADB to approve a particular project to finance under its portfolio are also explored, completed with several project examples under ADB funding.
PHASING OUT KEROSENE SUBSIDY IN DEVELOPING COUNTRIES CASE STUDY OF INDIA AND INDONESIA Sujai, Mahpud
Jurnal Kajian Ekonomi dan Keuangan Vol 15, No 1 (2011)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v15i1.80

Abstract

Subsidy is one of the main problems that burden the budget in some developing countries. Indonesia and India have similarities in dealing with efforts to reduce energy subsidies, especially kerosene. This study aims to explain the impact of the kerosene subsidy to the state budget of India and Indonesia, to explore and propose the alternative solutions to solve the problems occurred in relation with the implementation of the kerosene subsidy in both countries and to elaborate the strategy made by the government of both countries in reducing kerosene subsidy. This study used qualitative methods to explore ways of collecting information through data analysis in various types of both primary and secondary. The analysis used in this research is descriptive analysis in which researchers performed interpretation of data. From the analysis conducted, both countries succeeded in reducing the burden of subsidies for kerosene with a variety of strategies fit with the characteristics of each country.
TAX HARMONIZATION ASEAN MELALUI ASEAN TAX FORUM -PEMBELAJARAN DARI PROSES TAX HARMONIZATION UNI EROPA- Suska, Suska; Effendi, Yuventus
Jurnal Kajian Ekonomi dan Keuangan Vol 15, No 1 (2011)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v15i1.85

Abstract

ASEAN Tax Forum was established in the ASEAN Minister of Finance meeting in Bali April 2011. The forum consists of tax authority among ASEAN countries intended for exchange of information on the tax regime and instruments among Member States as well as to work on the issues of avoidance of double taxation and addressing withholding tax to further support the building of a competitive ASEAN Economic Community. The tax harmonization process among member states of ASEAN needs several stages to be taken. Tax Treaty as the step to eliminate the double taxation still not implemented by all ASEAN members. Tax rate particularly corporate tax rate is varying among countries. Learning the lesson from European Union, the direction of tax harmonization is to establish the common tax base while tax rate still differentiate among member states.

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