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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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Tinjauan atas Penerapan Pajak pada Perdagangan Melalui Sistem Elektronik dalam Perspektif Peraturan Perpajakan Saat Ini Dwi Resti Pratiwi
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study examined the tax policy of the digital economy in Indonesia to help recover the economy during and after the Covid-19 pandemic. It used a qualitative approach to review the taxing policy on the digital economy in Indonesia. The results showed that unilateral action by the Government of Indonesia in imposing a direct tax on over-the-top (OTT) electronic transactions is hard and challenging. This is because it needs the global consensus for taxation of the digital economy. Otherwise, the tax policies are likely to contradict one another, causing double taxation for multinational companies. In addition, there are issues that arise from imposing VAT on the digital economy. First, ensure that the foreign tax collector complies with the Indonesia VAT regulation. Second, the determination of consumer criteria for digital products is easy to ignore. The prerequisite for using Indonesian IP can be avoided by a virtual private network to use the domain of another country. Therefore, this study suggests that the Government of Indonesia must encourage a global consensus on a digital tax framework that benefits all parties. Furthermore, the Directorate General of Tax (DGT) must enforce data exchange from financial institutions and take serious actions against non-compliance.
Evaluasi Kinerja Pemerintah Provinsi dalam Penyaluran Insentif dan Santunan Kematian bagi Tenaga Kesehatan Marihot Nasution
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study evaluates performance in the distribution of incentives and death benefits for health workers during the Covid-19 pandemic in the 2020 fiscal year. The evaluation was carried out by the provincial government in Indonesia by collecting data on the results of the BPK examination on the effectiveness of handling Covid-19 in the health sector by the government province. The results of the evaluation show that in the distribution of incentive funds and death compensation for health workers, several provincial governments are late in distributing funds to health workers and the distribution of incentive funds is not in the right amount. This condition is caused by the provincial government waiting for clarity on the reference for the disbursement of funds issued by the Ministry of Health. The reference for disbursement of funds in the form of technical guidelines summarized in the Decree of the Minister of Health has changed in a relatively short time and has not been synergistic with regulations from other ministries so there are overlapping regulations and misinterpretations by local governments. The Ministry of Health also did not confirm the reporting of the distribution of funds for incentives and death benefits, so that the monitoring and evaluation process did not run.
Masalah dan Kendala Dukungan APBN dalam Sektor Pertanian: Telaah Literatur Dahiri Dahiri
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The agricultural sector is one sector that plays an important role in the domestic economy. However, there are still obstacles in the implementation of budget support for the agricultural sector. The purpose of this study is to analyze the budget support for the agricultural sector. While the data used in this study is secondary data obtained from the website of the Ministry of Agriculture and the State Budget Financial Note, as well as agencies related to the agricultural sector. The data analysis method used is descriptive statistics that describe the data from the information obtained. The results showed that there were several problems, for example, the fertilizer distribution system, regulations, and technicalities of DAK Irrigation, socialization and administration of Agricultural DAK, decreased planting area and productivity, rice imports, dependence on imports of fresh horticultural products, decreased planting area for leading plantation commodities, and distribution of agriculture machinery which focus only on pre-harvest and not right on target, decreased seed production capacity of superior varieties, low level of education of farmers and the limited number and quality of agricultural extension officers in the field, and not yet the optimal realization of Food Security Agency activities, especially in the regions.
Analisis Shift Share pada Wilayah Terdampak Pandemi di Indonesia Ade Nurul Aida; Rendy Alvaro
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This analysis aims to examine what sectors can still be developed so that the economy can improve again. In addition, to determine changes in economic structure in this analysis, shift-share analysis is used. The results of calculations from this shift-share analysis will provide an overview of the elements that can affect changes or shifts in the regional economic structure of Indonesia. Overall, this analysis shows that all sectors in the five provinces (Bali, Riau Islands, Banten, East Kalimantan, and Yogyakarta) have quite varied provincial competitive advantages. In addition, the study results also showed that there was no level of specialization in all sectors in the five provinces. It means that there are no sectors that are centered on certain business activities.
Disparitas Pembangunan Ekonomi Indonesia Ratna Christianingrum
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study aims to examine the pattern and economic structure of provinces in Indonesia using the Klassen typology. This study also aims to describe the level of inequality in provinces in Indonesia using the Williamson Index. This study used GDPR from all provinces in Indonesia in 2018-2020. This study shows that most provinces in Indonesia are classified as high-income and low-growth. During the pandemic, there were several provinces that were classified as low-income and low-growth provinces. The tertiary sector is support the economy in these provinces. This is due to changes in consumption patterns and a decrease in purchasing power during the pandemic. The concentration of regional economic activity and investment is the cause of high inequality in Indonesia.
Evaluasi Kritis Perusahaan Listrik Negara (Persero) terhadap Kebijakan Subsidi Listrik Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This research has objectives to explore the effect of electricity subsidies on the financial performance of The State Electricity Company (PT PLN Persero). This research uses the associative descriptive research method. The secondary data used in this study are quantitative, namely the financial statements of PT PLN (Persero) for 2010-2020. The results obtained that the financial performance of PT PLN (Persero) is highly dependent on government subsidies. Based on the results of the spearman rank correlation test, there is a relationship between the cash ratio and the solvency ratio with electricity subsidies. Also, there is no relationship between profitability ratios and liquidity ratios with electricity subsidies.
Daya Saing Karet Indonesia di Pasar ASEAN Sebelum dan Sesudah Penerapan Masyarakat Ekonomi ASEAN Robby Alexander Sirait; Adhi Prasetyo Satrio Wibowo
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
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Abstract

This research aims to analyze Indonesian rubber export competitiveness in the ASEAN market prior to and post-Asean Economic Community (AEC) implementation. The primary data sources in this analysis are collected from International Trade Centre and USD is used as the unit measurement analysis. The types of data in this research are taken from the period of 2012-2015 and 2016-2019. The selection of this data is expected to capture the changes that occurred prior to and post-AEC implementation. The methods in this research Revealed Comparative Advantage (RCA) and Export Product Dynamics (EPD ). The result of this research found that new pressurized tires made in Malaysia, Philipines, Thailand, and Vietnam have consistent competitiveness prior to and post-AEC.
Analisis Laju Pertumbuhan dan Kontribusi Sektor-Sektor Pembentuk Produk Domestik Regional Bruto (PDRB) pada Kabupaten Daerah Tertinggal di Provinsi Nusa Tenggara Timur Tahun 2017-2019 Slamet Widodo
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

The development of underdeveloped areas is the government's priority development agenda contained in National Long-Term Development Planning (RPJMN). In the 2015-2019 RPJMN, the government has eradicated 60 underdeveloped districts and in the 2020-2024 RPJMN the target of 35 underdeveloped regions can be achieved by 2024. In the 2020-2024 RPJMN period, the government sets 62 underdeveloped districts as stated in Presidential Regulation No. 63 of 2020 concerning the Determination of Disadvantaged Regions for 2020-2024. This study discusses the growth rate and contribution of sectors forming Gross Regional Domestic Product (GRDP) in underdeveloped districts in East Nusa Tenggara Province for the period 2017-2019. The data used is GRDP data for the period 2016-2019. The data processing uses Klassen typology, Location Quotient (LQ), Growth Ratio Model, and Overlay Analysis to determine sectors that receive development priorities. The results showed that the agriculture, forestry, and fishery sectors; real estate sector; government administration sector, defense, compulsory social security; and the construction sector is the leading sector. Meanwhile, the construction sector, electricity and gas supply, water supply, waste management, waste and recycling, mining and quarrying, and corporate services are potential sectors in several districts.
Menilik Upah Minimum dan Ketimpangan Pendapatan di Indonesia Rastri Paramita
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 6 No 2 (2021): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study aims to determine the condition of the minimum wage, employment structure, and income inequality in Indonesia. The research method used is qualitative and sourced from secondary data obtained from BPS, laws, and regulations, policy briefs related to minimum wages and income gaps as well as the results of previous research. The results of this study in the form of a minimum wage will be effective if the structure of the workforce in a country is more dominant in working in the formal sector. In addition, the minimum wage that increases every year can reflect inflation due to rising prices of goods, causing real wages to tend to decline.In addition, the determination of minimum wages in each Province and Regency/City is still too simple because it has not taken into account the differences in regions, sectors, and types of businesses that exist in each region. The absence of detailed data related to economic and sociocultural data has caused the minimum wage setting policies implemented to date have not been able to reduce income inequality in Indonesia. Improvements in worker productivity must begin through improving worker education and skills.
Pengaruh Liberalisasi Ekonomi Terhadap Ketimpangan Pendapatan Di Indonesia Ratna Christianingrum
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 determine the impact of economic liberalization on income inequality in Indonesia. This study used sectoral FDI as an indicator of financial liberalization and net export as an indicator of trade liberalization. We also used the employment rate as an intermediate indicator. We used panel regression to analyze data. This study shows that sectoral FDI has a significant and positive effect on the employment rate in the primary and tertiary sectors. But in the secondary sector, sectoral FDI has a significant and negative effect on the employment rate, because of the SBTC phenome. Financial liberalization has an indirect effect on income inequality in Indonesia because the sectoral employment rate has a significant effect on income inequality. Trade liberalization also has a significant effect on income inequality.

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