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Marihot Nasution
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INDONESIA
Jurnal Budget
Published by Setjen DPR RI
ISSN : 25415557     EISSN : 29858879     DOI : 10.22212
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Budget: Isu dan Masalah Keuangan Negara contains the results of research, development, studies, and thoughts in the fields of: Economy; State Budget; and Fiscal Policy.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 129 Documents
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Pengaruh Perubahan Sanksi Hukum dalam Undang-Undang Tentang Ketentuan Umum dan Tata Cara Perpajakan Terhadap Penerimaan Pajak Penghasilan Robby Alexander Sirait
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Tax reform in Indonesia began in 1983 with the enactment of Law Number 6 of 1983. One of the regulatory purposes of this law is to regulate tax sanctions in order to increase tax compliance and tax revenue. This study aims to determine the changes in tax sanctions from 1983 to 2009 and to examine the effect of tax sanctions on income tax revenues in Indonesia. By using a normative juridical approach, the results of the study show that the regulation of tax sanctions since the third amendment in 2007 is heavier than the previous amendments. Then, the results of quantitative research using the OLS method show that more serious tax sanctions have a positive and statistically significant effect on income tax revenues.
Kinerja Keuangan Pemerintahan Kabupaten/Kota Sebelum dan Sesudah Pengalokasian Dana Perimbangan Slamet Widodo
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

An assessment of the local government's financial performance can be used as input in the process of policy improvements in the future. Two decades of regional autonomy are considered as momentum to review some financial indicator performance of local governments to minimize their strong funding dependency on the central government. This study measures 258 cities/municipalities' government financial ratios namely the ratio of independence, the ratio of revenues effectiveness, the ratio of expenditure efficiency, the ratio of operational expenditure, the ratio of capital expenditure, and the ratio of revenues growth before and after receiving balancing transfer funds using secondary data (Local Government State Budget) from Ministry of Finance in 1995 and 2020. The analysis method used is One-way Anova. The purpose of the study was to see whether there are some differences in the ratio before and after receiving balance transfer funds from the central government. The results showed a significant difference between all ratios, with decreasing criteria in some financial ratios.
Gambaran Kemampuan Keuangan Provinsi Di Wilayah Barat Indonesia dan Kebijakan pada Transfer Ke Daerah Tahun 2010-2020 Rendy Alvaro
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study aims to provide an overview of the regional financial capacity in the western provinces of Indonesia. Furthermore, based on these results, recommendations can be given regarding steps that can be taken by the government regarding transfer policies to the regions. This research uses share and growth analysis and the quadrant method. Based on the results of the share analysis, five provinces with the highest share values were obtained, namely Riau, Riau Islands, Banten, Bali Province, and South Sumatra Province. Using growth analysis, there are five provinces with the highest growth values, namely Banten, Bali, DI Yogyakarta, Bengkulu, and Bangka Belitung. By using the quadrant method, there are two regions in quadrant I, two regions in quadrant II, five regions in quadrant III, and seven regions in quadrant IV.
Pemberdayaan Usaha Mikro Kecil dan Menengah Paska Berlakunya UndangUndang Nomor 11 Tahun 2020 Tentang Cipta Kerja Adhi Prasetyo Satrio Wibowo
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The Empowerment of Micro, Small, and Medium Enterprises (MSMEs) in Act Number 11 of 2020 concerning Job Creation has amended eleven articles, added nineteen new articles, and deleted one article from three Acts. These Acts are Act Number 25 of 1992 concerning Cooperatives, Act Number 20 concerning Micro, Small, and Medium Enterprises, and Act Number 38 concerning Roads. This paper aims to find out about MSMEs' empowerment process after the enactment of the Job Creation Act and what challenges are faced by the government in MSMEs' empowerment in order to increase the level of MSME actors in Indonesia. The research method is developed using normative juridical methods through literature studies that examine primary legal materials and secondary legal materials. Furthermore, the data analysis techniques used in this study were carried out using qualitative methods, through the collection of written legal materials that were classified according to the order of the identified problems. Based on the results of the study, there are several improvements that should be made by the government related to the criteria for MSMEs, availability of a single database, MSMEs management integration, partnerships, business licensing access, facilitation of financing and fiscal incentives, Special Allocation Funds, protection and empowerment of MSMEs.
Analisis Determinan Intensitas Energi Di Indonesia Tahun 2000-2020 Dwi Resti Pratiwi
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Energy intensity can be reduced by increasing efficiency in the use of energy. The aim of this study is to analyze the energy intensity in Indonesia for the period 2000-2020. It investigates the impact of real GDP per capita, energy prices, trade openness, and foreign direct investment on energy intensity over the period 2000-2020. VAR/VECM analysis is used to determine how economic variables affect aggregate intensity. The results of this study indicate that real GDP per capita and trade openness have a negative impact on energy intensity, while energy prices and foreign direct investment have a positive effect on energy intensity. Thus, the study suggests that the Government of Indonesia should consider reducing energy consumption in non-renewable energy sources by investing in renewable energy sources. Besides, by understanding the determinants of energy intensity, the government should create an energy policy framework to reduce the sector’s carbon intensity and improve energy efficiency.
Analisis Nilai Tambah Komoditas Unggulan Subsektor Perkebunan Dahiri Dahiri
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Plantation commodities contribute to the national economy which is reflected in their large contribution to the gross domestic product, employment, and the trade balance which is always positive. However, exports of plantation commodities are very much dominated by fresh or intermediate products. This shows that the added value of plantation commodity products is still low. The research model used is qualitative research. The results showed that the low added value was caused, namely, first, the plantation industry still focused on producing fresh or intermediate products. Second, the mismatch between upstream and downstream plantations. Third, the lack of regulations to prohibit the export of plantation products in fresh or intermediate form. Departing from these problems, the government needs to first, the provision of Physical Plantation Special Allocation Funds for local governments and incentives for the plantation industry. Second, increasing the productivity and quality of smallholder plantation products. Third, the urgency to form a strategic plantation industry law to increase the added value of plantation products.
Analisis Faktor-Faktor yang Memengaruhi Kinerja Ekspor Kopi Indonesia Ke Amerika Serikat Rastri Paramita
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
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Abstract

This study aims to examine how the influence of the Rupiah exchange rate against the United States Dollar, United States GDP, and Indonesian GDP on the performance of Indonesian coffee exports to the United States in the short and long term. The variable used in this study is the number of Indonesian coffee exports to the United States (XKUSA) (Trademap) as the dependent variable. Meanwhile, the independent variable consists of national income as a proxy for Indonesia's GDP (GDPI) (World Bank) and the United States GDP (GDP USA) (macrotrends) and the exchange rate of the Rupiah against the United States Dollar (NT) (fred.stlouisfed). The data analysis method used is the Error Correction Model (ECM). The results showed that the effect of the exchange rate on the performance of Indonesian coffee exports to the United States showed that the exchange rate variable was not significant in the short or long term. Both Indonesia's GDP and the United States' GDP have no effect on the demand for Indonesian coffee in the short term but have a significant effect in the long term. In the long term, Indonesia's GDP has a negative effect on Indonesian coffee exports to the United States. Meanwhile, the GDP of the United States has a significant positive effect on Indonesia's coffee exports to the United States.
Studi Atas Belanja Kesehatan Pemerintah Daerah Di Indonesia Marihot Nasution
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study aims to describe how the fulfillment of mandatory health spending by local governments is and how the relationship between the fulfillment of mandatory health spending by local governments is the quality of public services in the health sector. The study was conducted in a quantitative descriptive manner on the data collected from the period 2018 to 2020. From the results of data collection, it is known that the fulfillment of mandatory health spending for regional governments, namely health spending allocated 10 percent of the total expenditure in the APBD excluding salaries, has increased every year of observation. The increase in the implementation of the mandate of the Health Law also occurs when the local government realizes the budget it has set out in its APBD regional regulation. However, not all local governments have implemented the mandate of the Law, because there are still regions that allocate and realize their health spending less than the minimum 10 percent limit and/or allocate health spending at the minimum limit but include the salary expenditure component in the calculation. From the correlation test, it is known that the fulfillment of the mandatory expenditure is not significantly related to several health service indicators. Local government compliance in allocating its health budget is only significantly related to the proportion of children under five with complete basic immunization.
Pengaruh Pengeluaran Pemerintah Di Bidang Subsidi, Pendidikan, dan Kesehatan Terhadap Kemiskinan Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The problem of poverty is related to other aspects such as health, education, social, economic, cultural, and other aspects. The expenditure aspect is a crucial aspect for the government because the amount of expenditure is determined directly by the government and can ultimately affect the poverty rate. Based on the above, this study will discuss the impact of government spending on education, health, and subsidies for poverty in Indonesia. The data used in this study is secondary data in the form of an annual period from 1992 to 2020. This study uses a quantitative approach with the regression method. The subsidy variable (X1) has an effect on poverty (Y). As subsidies increase, poverty increases. These results indicate that the subsidy budget provided by the government is less targeted at reducing poverty. Government spending on education (x2) has an effect on poverty (Y). As education expenditure increases, poverty decreases. Government spending in the health sector (X3) has no effect on poverty (Y).
PERMASALAHAN DAN TANTANGAN PENINGKATAN INVESTASI INDUSTRI HULU MIGAS Rastri Paramita
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
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Abstract

This study aims to analyze the existing condition of the current upstream oil and gas policy and provide input on how can be more attractive in the future. The method used is qualitative phenomenology. The results of this study are that there are several problems that cause the slow increase in upstream oil and gas investment, including oil and gas is still a source of state revenue, non-conducive regulations, spatial planning and licensing lack of disclosure of geological data related to potential, and less attractive returns for contractors. This study compares fiscal terms with China, India, and Malaysia. The challenges faced by Indonesia's upstream oil and gas include fluctuations in world crude oil prices and supply-demand, geopolitical, and socio-political, meeting the energy transition target towards net zero emission, the implementation of two fiscal regimes that do not support each other, and the absence of asymmetric policies that match the characteristics of the work area. The recommendations are maximized fiscal terms and legal stability that can be adapted to current upstream oil and gas investment, making the two existing fiscal regimes mutually supportive in attracting investors and can be applied differently according to the characteristics of each work area.

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