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Marihot Nasution
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Pusat Analisis Anggaran dan Akuntabilitas Keuangan Negara, Gedung Setjen DPR RI Lt. 6, Kompleks Gedung DPR/MPR RI, Jl. Gatot Subroto Jakarta 10270
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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 HARGA MINYAK MENTAH TERHADAP PENERIMAAN PERPAJAKAN DAN PAJAK PENGHASILAN DI INDONESIA Syafrizal Syaiful
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This research empirically analyzes the effect of oil prices on tax revenue and income tax in Indonesia. The data were collected from 33 provinces between 2016 and 2020. To analyze cross-province panel data, we used the random effect model (REM). The findings showed Indonesia's Crude Oil Price (ICP) and Brent's Crude Oil Price have a positive effect on tax revenue and are statistically significant. ICP and Brent also have a positive effect on income tax and are statistically significant. Another finding is inflation has a positive influence on tax revenue and income tax. The last finding is exchange rates have a negative effect on tax revenue and income tax in Indonesia.
PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK Vivi Tandean; Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Tax avoidance is carried out by taxpayers so that the company's goals are still achieved by obtaining maximum profits. This study aims to determine the effect of audit cost on tax avoidance, the effect of auditor specialization on tax avoidance, and the effect of auditor tenure on tax avoidance. The results of the study conclude that the audit cost (X1) has a significant positive impact on the tax avoidance variable (Y), the Auditor Specialization variable (X2) has no effect on the tax avoidance variable (Y), the auditor tenure variable (X3) has no effect on the avoidance variable (Y).
PENGARUH PENGAMPUNAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Robby Alexander Sirait
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

One of the objectives of tax amnesty is to increase taxpayer compliance. This research empirically analyzes the effect of tax amnesty on taxpayer compliance in Indonesia. The data were collected from 34 provinces between 2015 and 2019. To analyze cross-provinces panel data of 34 provinces from 2015 to 2019, we used a fixed effect model (FEM). The findings showed tax amnesty has no effect on taxpayer compliance. Another finding is tax knowledge as measured by the level of education has a positive influence on taxpayer compliance and is statistically significant. And finally, we suggest the government consider carefully when re-implementing the tax amnesty. We also provide several recommendations to significantly increase taxpayer compliance.
PENGARUH PAD, DAU, DAK, DBH, DAN BELANJA DAERAH TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN DAERAH TERTINGGAL Rendy Alvaro
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study aims to examine and analyze the effect of local revenue, general allocation fund, revenue sharing fund, specific allocation fund, expenditures for goods and services, capital expenditures, and regional funds for education affairs on economic growth in district regions of undeveloped regions in Indonesia. Research data uses secondary data obtained from the Ministry of Finance DJPK and BPS. The method uses panel data regression analysis using data from 2015-2019 in 122 Disadvantaged Regions in Indonesia. The results of this study indicate that the variables local revenue, general allocation fund, specific allocation fund, expenditures for goods and services, education affairs funds, and per capita income have a positive and significant effect. Meanwhile, the capital expenditure variable has a negative and significant effect, and Revenue Sharing Fund has no effect. The regression results show an adjusted R2 value of 0.9969, which means that the variables of economic growth can be explained by variations of the independent variables, namely local revenue, general allocation fund, revenue sharing fund, specific allocation fund, expenditures for goods and services, capital expenditures, regional funds for education amounting to 99,69 percent. While the remaining 0.31 percent is explained by other variables outside the model.
PENGARUH DANA PERIMBANGAN DAN BELANJA MODAL DAERAH TERHADAP IPM, TPT, TPAK DAN PERSENTASE PENDUDUK MISKIN Slamet Widodo; Kiki Zakiah
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The purpose of this research is to analyze the effect of fiscal balance funds and regional capital expenditure on the Human Development Index (IPM), Open Unemployment Rate (TPT), Workforce Participation Rate (TPAK), and Percentage of Poor Population in municipalities/cities. The research used secondary data from 309 municipalities/cities for the period of 2020-2021 from the Central Agency of Statistics (BPS), the Ministry of Finance, and other related institutions. The research methodology used Regression of the Data Panel with Fixed Effect Model and Ordinary Least Square estimation. The results of the research show that the Fiscal Balance Fund and regional capital expenditures variables significantly influence the IPM, TPT, TPAK, and percentage of the poor population in a negative/positive direction.
DISPARITAS DAN UPAYA MENINGKATKAN KESEJAHTERAAN PETANI Dahiri Dahiri
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The agricultural sector is one of the important sectors in the national economy which is reflected in the gross domestic product. However, the disparity in the welfare of farmers is still large. Within the agricultural sector, the level of welfare of food crop farmers is the lowest compared to the welfare of other sub-sectors. This paper aims to analyze and identify disparities in farmer welfare and efforts to improve farmer welfare according to the legislation in the field of agriculture. The method used is quantitative with the Anova test and Duncan's Post Hoc Test and The data source used is secondary data BPS. The results showed that there was a disparity in the welfare of farmers with 7 (cluster) levels of disparity in the welfare of farmers. Increasing the welfare of farmers through increasing production is prioritized in the food crops sub-sector and in the lowest cluster. Efforts to increase the production of the food crop sub-sector are to maintain the existing planted area, increase the productivity of food crops, and maintain price stability.
STRATEGI PENINGKATAN PENGGUNAAN PRODUK UMK PASKA UU CIPTA KERJA Adhi Prasetyo Satrio Wibowo
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The policy of 40 percent spending on goods/services is one of the 9 points of point Act Number 11 of 2020 on Job Creation (CIPTAKER Act) is a government’s effort to support Micro, Small, and Medium Enterprises (MSMEs) business development. For this reason, the objectives of this study are two. First, examine how MSE products are utilized from domestic production to the implementation of the Job Creation Act. Second, the challenges faced by the government, especially the empowerment of MSEs afterward in order to increase the utilization of domestic MSMEs. The research method was developed using normative juridical methods through literature studies that examine primary and secondary legal materials. Furthermore, the data analysis technique used in this study was carried out using a qualitative method, through the collection of written legal materials classified according to the order of the problems identified. This paper is compiled using qualitative approach methods and literature studies. The results have shown there are several improvements that should be made by the government related are improvements that still have to be made by the government related to roadmap making, optimizing the role of assistants, the active role of the Ministry of Cooperatives and MSMEs as the leading MSE sector strengthening the role of the inspectorate.
POTENSI DAN TANTANGAN BLUE ECONOMY DALAM MENDUKUNG PERTUMBUHAN EKONOMI DI INDONESIA: KAJIAN LITERATUR Marihot Nasution
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The blue economy is an important issue because healthy oceans provide jobs and food, sustain economic growth, regulate the climate, and support the well-being of coastal communities. Billions of people around the world —especially the world's poorest— rely on healthy oceans for jobs and food, underscoring the urgent need to use, manage and sustainably protect this natural resource. This study examines the potential and challenges in each sector of the marine industry faced by the Indonesian government in implementing the blue economy concept and increasing economic growth. the study was carried out by conducting a literature study on blue economy practices that had been applied and studied previously. In assessing the contribution of blue economy-supporting sectors to the economy, it is evident that Indonesia has abundant potential. The biggest contribution can be seen from the fisheries sector, either in the form of capture fisheries or aquaculture. However, of all the industrial sectors in the blue economy, Indonesia has not fully developed the renewable energy, bio-economy, and biotechnology sectors optimally.
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH DAN PENDAPATAN ASLI DAERAH TERHADAP INDEKS KEMANDIRIAN FISKAL DAERAH TAHUN 2016-2020 Kiki Zakiah
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The purpose of this research is to analyze the effect of the Financial Performance of Local Government and Local Revenue (PAD) on the Regional Fiscal Autonomy Index. The research used secondary data from 501 provinces and municipalities/cities for the period of 2016-2020 from the Bureau Central of Statistics (BPS), Ministry of Finance, Supreme Audit Institution, and other related institutions. The research methodology used data panel regression. The results of the research show that the effectiveness of the regional budget variable has no effect on the regional fiscal autonomy index, and the efficiency of the regional budget variable and PAD have a positive and significant on the regional fiscal autonomy index.
PENGARUH PERTUMBUHAN EKONOMI DAN TINGKAT PENGANGGURAN TERBUKA TERHADAP PREVALENSI KETIDAKCUKUPAN KONSUMSI PANGAN DAN DISPARITAS PREVALENSI KETIDAKCUKUPAN KONSUMSI PANGAN Dahiri
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 8 No 1 (2023): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The prevalence of undernourishment is one of the national strategic programs in the 2020–2024 national medium-term development plan, with a target of 5.38 percent in 2024. However, the prevalence of undernourishment during the 2017–2022 period shows an increasing trend amid growth, the economy is improving, and the unemployment rate is falling. The research method used is quantitative research with regression models, ANOVA tests, and Duncan tests. The data used are secondary data, namely economic growth, open unemployment rates, and the prevalence of undernourishment nationally and regionally during the 2017–2022 period. The results showed that economic growth and the open unemployment rate had no significant effect on the prevalence of undernourishment nationally and regionally, and there were significant differences in the prevalence of undernourishment between provinces in Indonesia, thus forming 14 disparity clusters.

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