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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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The PENGARUH PEKERJA SEKTOR INFORMAL TERHADAP PENERIMAAN PERPAJAKAN DAN PENERIMAAN PAJAK PENGHASILAN Robby Alexander Sirait
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 amount of informal workers is one of the factors that affected the tax revenue and income tax revenue. This research examines the effect of informal workers on tax revenues and income tax revenue by analyzing a panel data set of thirty-three provinces from 2016 to 2020. Using the Common Effect Model, our findings show that informal workers negatively affect tax and income tax revenue. Moreover, this research also finds that Gross Domestic Regional Product (GDRP) positively affects tax and income tax revenue. Based on research findings, we suggest the government formalize the informal workers and increase the growth of GDRP. Besides that, the government must also increase the tax knowledge of informal workers and improve tax services and tax audits for informal workers as taxpayers.
FAKTOR DETERMINAN KEMISKINAN DI PROVINSI NUSA TENGGARA TIMUR TAHUN 2015-2019 Yulyanah
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

Poverty is one of the phenomena that occurs in all developing countries and is a big problem for the government to deal with. East Nusa Tenggara Province is the third poorest province in Indonesia. This study aims to analyze the factors that influence poverty levels in East Nusa Tenggara Province. The research data used secondary data obtained from BPS and the Ministry of Finance, namely Gross Regional Domestic Product (GRDP), data on government spending in education, access to proper drinking water and sanitation facilities, the Gender Empowerment Index (IDG), and real per capita spending. The method uses panel data regression analysis using data from 2015–2019 in regencies and cities in East Nusa Tenggara Province. The results of panel data regression show that in 2015–2019, the independent variables that have a significant effect on poverty levels in East Nusa Tenggara Province are GDRP, decent drinking water sources, decent sanitation facilities, gender equality, and per capita real expenditure. Meanwhile, what does not have a significant effect on the poverty rate is government expenditure on education. Together, the variables of GRDP, government expenditures in the education sector, access to proper drinking water and sanitation facilities, gender equality, and per capita real expenditure have a significant effect on the poverty level.
MENINJAU IMPLEMENTASI KEBIJAKAN PUBLIC SERVICE OBLIGATION DI SEKTOR TRANSPORTASI Rastri Paramita
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

This study aims to educate the public about the basis of PSO implementation, the form of PSO implementation, and the differences in PSO implementation by BUMN in the transportation sector, with examples of PSO implementation at PT Pelni and PT KAI. It is intended that by comprehending the variations in PSO implementation by BUMN, it will be possible to offer suggestions for future PSO implementation improvements. The results of studies on PSO at PT KAI and PT Pelni from journals, research, and the media were used in this study, which employed a qualitative methodology and secondary data in the form of statutory data, development data, and PSO implementation. As a result, there are discrepancies in the technological execution of the PSO for the supply of transportation services in Indonesia. This distinction sets the PSO's role not just as a government instrument to give the population, especially the poor, affordable transportation, but also as another goal to present.
UPAYA PENGUMPULAN PAJAK (TAX EFFORT) SEBELUM DAN SAAT PANDEMI COVID-19 DI INDONESIA Ade Nurul Aida
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

This study analyzes the condition of tax efforts in Indonesia before and during the Covid-19 pandemic in Indonesia. The data used is within a period of 4 years, namely before and during the Covid-19 pandemic from 2018 to 2021. The data analysis technique uses the paired sample test analysis tool T-Test or Wilcoxon Non-Parametric Test because this research was conducted by comparing samples research on tax efforts before and during Covid-19. The empirical test results show that there is no significant difference between the tax effort before the pandemic and during the pandemic. Even though the economic condition is still vulnerable and not yet fully stable, the government still must increase its tax efforts appropriately. Low tax efforts can of course have implications for state revenue (especially from taxes) in financing regional development itself.
TINJAUAN KRITIS ANGGARAN KETAHANAN PANGAN DAN IMPOR KOMODITAS BERAS MENURUT PERATURAN PERUNDANG-UNDANGAN Achmadudin Rajab Rajab
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 8 No 1 (2023): Jurnal Budget: Isu dan Masalah Keuangan Negara
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Abstract

Even though the food security budget has increased, the rice commodities supply has always depended on imports. Therefore, this study aims to analyze the relationship between the food security budget and rice imports and harvested area. The research method used is quantitative research with Spearman correlation. The data used are secondary data, namely the food security budget, rice prices, rice imports, harvested area, productivity, and production of rice commodities. The study results show that the food security budget has a negative and insignificant relationship to rice imports and harvested area. Second, the food security budget has a positive and insignificant relationship to rice prices and rice production. Third, rice imports have a negative and insignificant relationship to rice prices. Fourth, data disputes between government agencies in determining rice import policies are still occurring. Therefore, the government needs to make efforts, namely first, the urgency of the food security budget for an even distribution of increased productivity. Second, is the government’s urgency to map the distribution of rice production capacity.
ANALISIS EMPIRIS PRODUKSI KELAPA SAWIT TERHADAP TINGKAT KESEJAHTERAAN PETANI Taufiq Hidayatullah
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 8 No 1 (2023): Jurnal Budget: Isu dan Masalah Keuangan Negara
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Abstract

Even though smallholder oil palm production and CPO prices tend to increase, the welfare of farmers is not in line with this increase. This study aims to analyze, first, the effect of land area and oil palm productivity on palm oil production. Second, the effect of palm oil production and CPO prices on the welfare of farmers. The data used in this study is secondary data sourced from BPS. While the data analysis method uses multiple regression with the Cobb-Douglas production function. The results showed that first, land area and productivity had a positive effect on palm oil production. Land and productivity are mutually reinforcing, each contributing a 1 percent increase in production. Second, palm oil production and CPO prices have a positive effect on the welfare of farmers. Palm oil production and CPO prices are two things that mutually support the welfare of farmers, respectively contributing to increasing the welfare of farmers by 0.22 percent and 0.34 percent.
Analisis Implikasi UU P2SK Terhadap Pemberdayaan UMKM Adhi Prasetyo Satriyo Wibowo
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 8 No 1 (2023): Jurnal Budget: Isu dan Masalah Keuangan Negara
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Abstract

Access to financing, which has always been the main problem faced by MSMEs, is expected to be resolved with the PPSK Act. For this reason, this paper aims to analyze the strengthening of MSME empowerment through the PPSK Act. The preparation of this research uses a qualitative approach. The research method used is descriptive using data sourced from various journals, books, laws, and regulations, as well as various other literature related to the title of this research. This study found that the MSME credit ratio has not been able to compete with other business sectors and is also lagging behind other Asian countries. In addition, changes to the MSME criteria as in the Government Regulation on MSMEs have not been followed by adjustments to the credit ceiling for MSMEs. Furthermore, of the 64 MSME empowerment programs implemented in 22 ministries/institutions, according to the author, none has touched on the securities crowdfunding scheme in the MSME empowerment program. On the other hand, the presence of provisions for write-offs and/or write-offs of receivables made the bank's balance sheet healthy again and encouraged banks to extend credit to MSMEs to increase the MSME credit ratio in Indonesia.
PENGARUH PENDAPATAN TRANSFER PUSAT, PENDAPATAN ASLI DAERAH DAN PEMBIAYAAN DAERAH TERHADAP BELANJA MODAL DAERAH PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA Slamet Widodo
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 purpose of this journal is to analyze the influence of central transfer revenues, regional original revenue, and regional financing on the allocation of regional capital expenditure in 503 regency/city governments in the period of 2008-2021. The low allocation of local government capital expenditure is one of the factors for conducting this research. The data used is the realization value of the Regional State Budget (APBD) for the period 2008-2021. The methodology used is a fixed effect panel data regression model. The benefit of this study is to improve the quality of regional development planning to increase regional economic self-sufficiency for both central and local governments. The results show the fixed effect model is the best model, and PAD, PTP, and PBY variables significantly affect capital expenditure.
ANALISIS PENGARUH PEMBIAYAAN SURAT BERHARGA NEGARA (SBN) TERHADAP TINGKAT KEMISKINAN INDONESIA: MASA NORMAL DAN MASA PANDEMI COVID-19 (2020-2022) Badrul Arifin; Dimas Wisnu Ashari
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

When the country is experiencing a fiscal deficit, especially during a crisis, the issuance of government bonds is considered a necessity, predominantly to finance productive sectors. This paper aims to analyze the effect of financing originating from Government Bonds (SBN) on poverty levels in Indonesia. The analysis is carried out over a period from normal times (2012-2019) to the Covid-19 pandemic crisis (2020-2022). The method of this study is explanatory research through a quantitative approach and multiple linear regression in this study using SPSS 25. The findings from this study are that there has been an increase in SBN and government allocation on social assistance spending. Generally, social assistance policies have also proven effective in reducing the percentage of poverty in the entire community, especially rural communities, yet have not been able to reduce urban poverty. Meanwhile, at the time of the Covid 19 Pandemic, the increase of SBN cannot automatically eradicate poverty, as the social assistance budget does not significantly affect the percentage of poverty in urban areas.
PENGARUH ANGGARAN FUNGSI PENDIDIKAN TERHADAP ANGKA PARTISIPASI SEKOLAH, ANGKA PARTISIPASI KASAR, DAN ANGKA PARTISIPASI MURNI Dahiri
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 8 No 2 (2023): Jurnal Budget: Isu dan Masalah Keuangan Negara
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Abstract

The education function budget over the period 2005–2022 has continued to increase. However, the school enrollment rate has decreased with age. Therefore, this paper aims to analyze the effect of the education function budget on the school enrollment rate, gross enrollment rate, and net enrollment rate. The research method in this study uses a quantitative research approach with a regression model. The results showed that first, the education function budget has a positive and significant effect on APS, APK, and APM. Second, APK SM/MA and APK PT are still below the target. Third, the APM disparity at the SD/MI level does not show inequality in access to education between men and women. Even at the levels of junior secondary school, senior secondary school, and tertiary level (19–24 years old), female APM is higher than male. Therefore, the government's efforts to improve education development include increasing scholarships for children from poor families and prioritizing budget support for improving facilities and infrastructure at the primary and vocational levels for sanitation.

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