{"title":"Model Makro-Ekonometrika Postur Anggaran Pendapatan dan Belanja Negara (APBN) Indonesia","authors":"R. K. Sitepu","doi":"10.31685/kek.v5i3.959","DOIUrl":"https://doi.org/10.31685/kek.v5i3.959","url":null,"abstract":"This research aims to develop a Macro-Econometric Model of State Budget Posture and its Application for Impact Analysis of Fiscal and Monetary Policy. The approach used is the Macro-Econometric model, also known as the Indonesian State Budget Posture model. The time span of the data series observation is from 1990–2019. The Macro-Econometric Model which is used for APBN Posture is a system of simultaneous equations which is estimated of using two stages least squares (2SLS) method, while the solution to solve the system of equations used the Newton method. The results of the analysis show that economic growth is 2.11 percent, but under the pessimistic scenario, the contraction growth is -2.94%, while in the moderate scenario the contraction is -1.88 percent in 2020. The budget deficit in 2020 is estimated at 6.41 percent of GDP. A budget deficit of below 3 percent of GDP is expected to be achieved in 2023. For the 2020-2024 period, the primary balance is negative, which indicates that the government does not have funds to finance debt interest, so the new debt is also used to pay debt interest. It is more appropriate to finance the budget deficit from domestic sources of funds in order to avoid fluctuations in rupiah exchange rate fluctuations.","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126568095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Pelaksanaan Penyanderaan Wajib Pajak","authors":"Arfin Arfin","doi":"10.31685/kek.v5i3.489","DOIUrl":"https://doi.org/10.31685/kek.v5i3.489","url":null,"abstract":"Pajak merupakan sumber utama penerimaan negara yang digunakan untuk membiayai pengeluaran negara. Direktorat Jenderal Pajak melakukan intensifikasi dan ekstensifikasi pajak untuk meningkatkan penerimaan negara dari sektor perpajakan melalui upaya penyanderaan terhadap Penanggung Pajak yang tidak melunasi utang pajaknya. Pada tahun 2015, pelaksanaan penagihan pajak melalui sandera pajak telah dilaksanakan oleh 19 Kanwil DJP, sedangkan 14 Kanwil DJP lainnya tidak melaksanakan penyanderaan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pelaksanaan penyanderaan Wajib Pajak. Penelitian ini menggunakan metode penelitian yuridis empiris. Pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi pelaksanaan penyanderaan adalah faktor hukum, penegak hukum, sarana dan prasarana, masyarakat, dan kebudayaan. Faktor yang paling berpengaruh terhadap pelaksanaan penyanderaan adalah rasa aman bagi penegak hukum dalam pelaksanaan penyanderaan. Rasa aman ini timbul karena adanya back up dari atasan, Kantor Pusat DJP, dan aparat keamanan.","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116871823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Konsumsi Rokok di Indonesia","authors":"Ghany Vhiera Nizamie, Achmad Kautsar","doi":"10.31685/kek.v5i2.1005","DOIUrl":"https://doi.org/10.31685/kek.v5i2.1005","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi konsumsi rokok di Indonesia. Variabel dalam penelitian ini terdiri dari konsumsi rokok yaitu perokok berat dan perokok ringan sebagai variabel dependen dan tingkat pendidikan, pendapatan, status pekerjaan, usia, jenis kelamin, serta status pekerjaan sebagai variabel independen. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan adalah data sekunder yang berasal dari Indonesian Family Life Survey (IFLS 5) dengan 5600 responden terpilih. Metode analisis yang digunakan yaitu analisis regresi logit. Hasil dari penelitian ini yaitu tingkat pendidikan, pendapatan, status pekerjaan, usia, dan jenis kelamin signifikan berpengaruh terhadap konsumsi rokok. Hasil estimasi yaitu meningkatnya tingkat pendidikan akan menurunkan probabilitas perokok berat sebesar 2,52 persen, peningkatan pendapatan meningkatkan probabilitas perokok berat sebesar 3,74 persen, status pekerjaan informal menurunkan probabilitas perokok berat sebesar 1,9 persen, bertambahnya usia meningkatkan probabilitas perokok berat sebesar 1,35 persen, dan jenis kelamin laki-laki meningkatkan probabilitas sebesar 13,22 persen. Status pernikahan tidak signifikan terhadap konsumsi rokok.","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123639319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Kajian Kerentanan Ekonomi Indonesia terhadap Pandemi COVID-19","authors":"Budhi Fatanza Wiratama, F. Nasida","doi":"10.31685/kek.v5i2.679","DOIUrl":"https://doi.org/10.31685/kek.v5i2.679","url":null,"abstract":"The COVID-19 pandemic is a serious problem for the economies of many countries, including Indonesia. Low specimen testing capacity, causing uncontrolled transmission. The Indonesian economy is faced with a recession. The economic vulnerability to the COVID-19 pandemic needs attention as a basis for making the right policies. This study aims to build an economic vulnerability index to COVID-19 and map the vulnerability of the regional economy to form priority groups for economic policies. This index consists of two dimensions: exposure and shock. It was found that the score for Indonesia’s economic vulnerability index to COVID-19 reached 56,58. Provinces in Java Island tend to have high economic vulnerability, especially DKI Jakarta. Furthermore, the economic vulnerability index has a significant negative relationship with the GRDP growth in the 2nd quarter of 2020. Through quadrant analysis, four priority groups were obtained. Priority I consist of DKI Jakarta, Banten, West Java, Bali and DI Yogyakarta which need more attention because of high possibility of shocks and structurally more exposed to the economic impacts caused by the COVID-19 pandemic shocks.","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128240595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Economy-wide impacts of zero-rated VAT on exports of business services in Indonesia: A CGE analysis","authors":"Tri Bayu Sanjaya","doi":"10.31685/kek.v5i2.525","DOIUrl":"https://doi.org/10.31685/kek.v5i2.525","url":null,"abstract":"The Indonesian government expanded the zero-rated VAT regime on exports of services to include information and technology services, research and development services, and professional services and a number of other activities as stipulated in the Minister of Finance Regulation Number 32 Year 2019. This research projects economy-wide impacts of the policy with respect to information and technology services, research and development services, and professional services using the Global Trade Analysis Project (GTAP) model. Both short-run (i.e. fixed labour and capital) and longer-run (fixed labour with variable capital) economic environment is set to compare the results derived from two scenarios: elasticity scenario (i.e. rebating input VAT by 1%) and policy scenario (i.e. rebating input VAT by 4.57%). The main findings are that, although a majority of sectors are likely to contract in the short run due to the relocation of some resources in favour of business services, there is a likely long-run national economic benefit reflected by projected increases in export volume of business services, real wages, particularly for skilled labour, and real income.","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"2016 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127369814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Probability of Default Bank Umum di Indonesia: Alternatif dalam Implementasi Sisitem Premi Deferensial","authors":"Nugroho Agung Wijoyo","doi":"10.31685/kek.v5i1.531","DOIUrl":"https://doi.org/10.31685/kek.v5i1.531","url":null,"abstract":"The Indonesian Deposit Insurance Corporation (LPS) initially imposed the flat rate premium system, the same premium rate for all banks, which is 0.2% of the total third party funds (DPK) of commercial banks. However; when there is a change in the value of deposits guaranteed, LPS needs to change from the flat rate premium system to the Differential Premium System. This study uses Probability of Default (PoD), derived from the Merton Model (1974), for each individual Commercial Bank in Indonesia in implementing the Differential Premium System as the mandate of Article 15 paragraph (1) of the Law. Thus, each individual bank will pay a premium in accordance with the probability of default to LPS. This study finds that the average of probability of default of all commercial banks in the period 2002-2014 reaches 57.12%. Bank that has the smallest average Probability of Default (PoD) is Bank 151Â with a PoD of 14.10% and an AA category rating. The second position is Bank 427 with a PoD of 18.20% and a rating of A. While the third position is Bank 14 with a PoD of 18.70% also with a rating of A. This study finds that the Differential Premium System in Indonesia can be implemented, given that LPS revenue will not be reduced much or at least close to the flat rate premium system, when LPS imposes the Differential Premium System.","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128241543","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Efisiensi Administrasi Pajak sebagai Strategi Peningkatan Kemudahan Berusaha di Indonesia","authors":"Muhammad Wiryo Susilo","doi":"10.31685/kek.v5i1.707","DOIUrl":"https://doi.org/10.31685/kek.v5i1.707","url":null,"abstract":"The COVID-19 pandemic threatens the world's investment climate, including Indonesia. Indonesia is required to increase its business ease ranking so that it can compete in attracting investment. Tax administration has an important role as one of the factors determining the ease of doing business according to the World Bank. The ease of paying taxes in Indonesia has continued to increase from time to time but is still lagging behind other countries. This study aims to analyze the efficiency of tax administration in relation to the ease of doing business in Indonesia; enrich the literature on tax administration efficiency policies; and provide recommendations for improvement of ease of doing business through efficiency of tax administration based on tax administration theory and relevant concepts of ease of doing business. This research uses a descriptive qualitative approach. The results showed that the ease of paying taxes in Indonesia is still low and there are three indicators that need to be improved, namely payment, time and filling index. The author recommends simplifying tax payment types, utilizing cashless payment methods through digital services and using Artificial Intelligence in making tax decisions.","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"475 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122739059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Transformasi Hijau dan Implikasinya terhadap Daya Saing Berkelanjutan","authors":"Kanetasya Sabilla","doi":"10.31685/kek.v5i1.787","DOIUrl":"https://doi.org/10.31685/kek.v5i1.787","url":null,"abstract":"Transformasi Hijau dan Implikasinya terhadap Daya Saing BerkelanjutanAbstractThis paper examines the linkage of green transformation and competitive advantage at the global level using constant market share and global value chain analysis. Constant market share analysis is used to measure a country’s trade contribution by comparing a country’s export growth with world export growth. Global value chain analysis is also employed to strengthen the constant market share analysis by looking at the role of green transformation in boosting the Indonesian competitiveness in the global supply chain. To achieve the objective of this study, data was collected from secondary sources such as the United Nations Comtrade Database and Asian Development Bank multi-regional input-output (ADB MRIO) for the period of 2000-2018. Constant market share analysis shows that dirty manufactured products from Indonesia can no longer be relied on to compete in the US and European markets due to the increasingly stringent environmental standards and regulations in those countries. Meanwhile, global value chain analysis finds that the clean manufacturing industry has higher competitiveness than the gross manufacturing industry at the global market level. For this reason, this study concludes that the future of Indonesia's manufacturing industry to compete at the global level is in the hand of the clean manufacturing industry.Keywords: green transformation; competitiveness; environmental regulation; constant market share analysis; global value chain analysisJEL Classification: F14, F18, Q56","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116571941","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Kualitas Pemerintahan Daerah dan Pertumbuhan Ekonomi Inklusif di Jawa Timur","authors":"Ferry Prasetyia","doi":"10.31685/kek.v5i1.581","DOIUrl":"https://doi.org/10.31685/kek.v5i1.581","url":null,"abstract":"The phenomenon of rapid economic growth but also increasing income inequality, need a new paradigm in policymaking that promotes inclusive growth. The change in development paradigm requires a quality of government. Therefore, this study aims to analyze the effect of the local government quality on inclusive growth in all districts/cities in East Java Province. Fiscal conditions and regional financial performance measure the quality of government. Meanwhile, inclusive growth is measured by the BAPPENAS inclusive development index. By using panel data regression analysis, the estimation results show that the fiscal conditions and regional financial performance have a significant and positive effect on inclusive economic growth in the regions.","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126039382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bagaimana Peluang Pengguna E-commerce, E-banking dan Internet di Indonesia?","authors":"M. Abrar","doi":"10.31685/kek.v4i3.755","DOIUrl":"https://doi.org/10.31685/kek.v4i3.755","url":null,"abstract":"The use of information technology can accelerate the Sustainable Development Goals. Research on the use of information technology to reduce poverty, especially in Indonesia, is still very limited. Amid the issue of many conventional retail closings and a decline in people's purchasing power, e-commerce with the help of e-banking can survive in the market. Therefore, research is needed on the opportunity to use these three services from the demand side, namely households as the largest contributor to GDP. In this study using Susenas March 2017 data from BPS and logistic regression methods. The number of samples in this study was 926,218 individuals. The results showed that individuals with working characteristics, young age, owning cell phones, university graduates, using computers, living in Java and urban areas, and having per capita expenditure above the poverty line in urban districts have a greater chance of becoming users of all three services. Although the gap in users of the three services cannot be avoided, policies are needed to provide adequate and equitable infrastructure and increase digital literacy.","PeriodicalId":426920,"journal":{"name":"Kajian Ekonomi dan Keuangan","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127005044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}