首页 > 最新文献

Kajian Ekonomi dan Keuangan最新文献

英文 中文
Model Makro-Ekonometrika Postur Anggaran Pendapatan dan Belanja Negara (APBN) Indonesia
Pub Date : 2022-07-18 DOI: 10.31685/kek.v5i3.959
R. K. Sitepu
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.
本研究旨在建立国家预算态势的宏观计量经济模型,并将其应用于财政与货币政策的影响分析。所使用的方法是宏观计量经济学模型,也被称为印度尼西亚国家预算态势模型。数据序列观测的时间跨度为1990 - 2019年。用于APBN姿态的宏观计量模型是一个联立方程组,该方程组采用两级最小二乘法进行估计,方程组的解采用牛顿法求解。分析结果表明,2020年经济增长率为2.11%,但在悲观情景下,收缩增长率为-2.94%,而在温和情景下,收缩增长率为- 1.88%。预计2020年的预算赤字将占GDP的6.41%。预计到2023年,预算赤字将低于GDP的3%。2020-2024年期间,初级余额为负,说明政府没有资金支付债务利息,因此新增债务也用于支付债务利息。为避免印尼盾汇率波动,更适当的做法是由国内资金来源为预算赤字提供资金。
{"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}
引用次数: 1
Analisis Faktor-Faktor Yang Mempengaruhi Pelaksanaan Penyanderaan Wajib Pajak 分析影响纳税人实施人质劫持的因素
Pub Date : 2021-12-31 DOI: 10.31685/kek.v5i3.489
Arfin Arfin
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.
税收是国家收入用来支付国家开支的主要来源。税务总局正在加强和扩大税收,以增加国家通过人质努力从税务局获得未偿还的税收债务而从税务局获得的收入。2015年,由19名国民党(kanwill DJP)进行的税务收集工作,而其他14名国民党(kanwill DJP)不进行人质劫持。本研究旨在分析影响纳税人人质行动的因素。本研究采用实证法律研究方法。采样技术采用采样技术。调查结果表明,影响人质人质行动的因素包括法律、执法、工具和基础设施、社区和文化。对人质行动影响最大的因素是执法部门对人质行动的安全感。这种安全感源于来自高层、人民党的总部和安全部队的支持。
{"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}
引用次数: 0
Analisis Faktor-Faktor Yang Mempengaruhi Konsumsi Rokok di Indonesia 分析影响印尼香烟消费的因素
Pub Date : 2021-11-08 DOI: 10.31685/kek.v5i2.1005
Ghany Vhiera Nizamie, Achmad Kautsar
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.
这项研究旨在分析影响印尼香烟消费的因素。这项研究的变量包括:大烟民和小烟民,包括受教育程度、收入、就业状况、年龄、性别和独立工作状况等。这是定量研究。使用的数据是印度尼西亚家庭生活调查(IFLS 5)的次要数据,有5600名被选中的受访者。用于逻辑回归分析的分析方法。这项研究的结果是,教育水平、收入、就业地位、年龄和性别对香烟的消费有着重大影响。概率估计的结果就是增加教育水平会降低烟瘾百分之2,52烟瘾百分之3.74概率增加,收入增加,非正式工作状态概率降低烟瘾百分之1.9,烟瘾概率增加了百分之1.35的年龄增长了,和性别概率增加了百分之13,22人。婚姻状况与香烟消费无关。
{"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}
引用次数: 2
Kajian Kerentanan Ekonomi Indonesia terhadap Pandemi COVID-19
Pub Date : 2021-08-23 DOI: 10.31685/kek.v5i2.679
Budhi Fatanza Wiratama, F. Nasida
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.
COVID-19大流行对包括印度尼西亚在内的许多国家的经济都是一个严重问题。样本检测能力低,导致无法控制的传播。印尼经济正面临衰退。需要关注受COVID-19大流行影响的经济脆弱性,以此作为制定正确政策的基础。本研究旨在构建新冠肺炎经济脆弱性指数,绘制区域经济脆弱性地图,形成经济政策优先群体。该指数包括两个方面:暴露和冲击。结果发现,印尼对新冠肺炎的经济脆弱性指数得分为56,58。爪哇岛各省往往具有较高的经济脆弱性,特别是DKI雅加达。此外,经济脆弱性指数与2020年第二季度gdp增长呈显著负相关。通过象限分析,得到四个优先组。优先事项一包括雅加达大工业园区、万丹、西爪哇、巴厘岛和日惹大工业园区,这些城市需要更多关注,因为它们发生冲击的可能性很高,而且在结构上更容易受到2019冠状病毒病大流行冲击造成的经济影响。
{"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}
引用次数: 2
Economy-wide impacts of zero-rated VAT on exports of business services in Indonesia: A CGE analysis 零税率增值税对印尼商业服务出口的整体经济影响:一项CGE分析
Pub Date : 2021-08-23 DOI: 10.31685/kek.v5i2.525
Tri Bayu Sanjaya
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.
印尼政府扩大了服务出口的零税率增值税制度,包括信息和技术服务、研发服务、专业服务以及2019年第32号财政部长条例规定的一些其他活动。本研究利用全球贸易分析项目(GTAP)模型,对政策对信息和技术服务、研发服务和专业服务的整体经济影响进行了预测。设置短期(即固定劳动力和资本)和长期(固定劳动力和可变资本)经济环境来比较两种情景的结果:弹性情景(即将进项增值税退还1%)和政策情景(即将进项增值税退还4.57%)。主要发现是,虽然大多数部门可能在短期内收缩,因为一些资源的重新安置有利于商业服务,但商业服务的出口量、实际工资,特别是熟练工人的实际工资和实际收入的预计增加可能反映出长期的国家经济利益。
{"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}
引用次数: 0
Probability of Default Bank Umum di Indonesia: Alternatif dalam Implementasi Sisitem Premi Deferensial
Pub Date : 2021-08-12 DOI: 10.31685/kek.v5i1.531
Nugroho Agung Wijoyo
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 151  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.
印尼存款保险公司(LPS)最初实行统一费率保费制度,所有银行的保费费率相同,为商业银行第三方资金总额(DPK)的0.2%。然而;当所保证的存款价值发生变化时,LPS需要从统一费率保费制度改为差异保费制度。本研究使用了源自默顿模型(1974)的违约概率(PoD),用于印度尼西亚的每个商业银行在实施差异溢价制度时作为法律第15条第(1)款的授权。因此,每家银行将根据违约概率向LPS支付溢价。本研究发现,2002-2014年期间所有商业银行违约概率的平均值达到57.12%。平均违约概率(PoD)最小的银行是银行151Â,其违约概率为14.10%,评级为AA。排名第二的是427银行,其PoD为18.20%,评级为a。排名第三的是14银行,其PoD为18.70%,评级为a。本研究发现,印尼可以实施差异保费制度,因为当LPS实施差异保费制度时,LPS的收入不会减少太多,或至少接近统一费率保费制度。
{"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 151  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}
引用次数: 0
Efisiensi Administrasi Pajak sebagai Strategi Peningkatan Kemudahan Berusaha di Indonesia 税收管理效率作为一种改善印尼就业的战略
Pub Date : 2021-08-12 DOI: 10.31685/kek.v5i1.707
Muhammad Wiryo Susilo
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.
2019冠状病毒病大流行威胁着包括印度尼西亚在内的世界投资环境。印尼必须提高其营商便利度排名,以便在吸引投资方面具有竞争力。据世界银行称,税收管理作为决定营商便利度的因素之一发挥着重要作用。印度尼西亚的纳税便利度不断提高,但仍落后于其他国家。本研究旨在分析印尼税收管理效率与营商便利度之间的关系;丰富税收行政效率政策方面的文献;并根据税收征管理论和相关的营商环境概念,为提高营商环境的效率提供建议。本研究采用描述性定性方法。结果显示,印度尼西亚的纳税便利性仍然较低,有三个指标需要改进,即支付,时间和填写指数。作者建议简化纳税类型,通过数字服务使用无现金支付方式,并使用人工智能进行税收决策。
{"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}
引用次数: 1
Transformasi Hijau dan Implikasinya terhadap Daya Saing Berkelanjutan 它对可持续竞争能力的转变和影响
Pub Date : 2021-08-10 DOI: 10.31685/kek.v5i1.787
Kanetasya Sabilla
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
摘要本文运用恒定市场份额和全球价值链分析方法,在全球层面上考察了绿色转型与竞争优势的关系。恒定市场份额分析是通过比较一个国家的出口增长与世界出口增长来衡量一个国家的贸易贡献。通过研究绿色转型对提升印尼在全球供应链中的竞争力所起的作用,运用全球价值链分析加强恒定市场份额分析。为了实现本研究的目标,从联合国商品贸易数据库和亚洲开发银行多区域投入产出(ADB MRIO)等二手来源收集了2000-2018年期间的数据。持续的市场份额分析表明,由于美国和欧洲市场的环境标准和法规日益严格,印度尼西亚的肮脏制造产品不能再依赖于这些国家的竞争。同时,通过全球价值链分析发现,清洁制造业在全球市场层面的竞争力高于制造业总量。因此,本研究得出结论,印尼制造业在全球范围内竞争的未来掌握在清洁制造业手中。关键词:绿色改造;竞争力;Â恒定市场份额分析;Â全球价值链分析jel分类:F14, F18, Q56
{"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}
引用次数: 0
Kualitas Pemerintahan Daerah dan Pertumbuhan Ekonomi Inklusif di Jawa Timur 东爪哇地方政府的质量和经济增长包容
Pub Date : 2021-08-10 DOI: 10.31685/kek.v5i1.581
Ferry Prasetyia
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.
经济快速增长同时也加剧了收入不平等,这一现象需要一种促进包容性增长的新政策制定范式。发展模式的改变需要政府的质量。因此,本研究旨在分析东爪哇省各区市地方政府质量对包容性增长的影响。财政状况和地区财政绩效衡量政府的质量。同时,包容性增长由BAPPENAS包容性发展指数衡量。通过面板数据回归分析,估计结果表明,财政状况和区域金融绩效对区域包容性经济增长具有显著的正向影响。
{"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}
引用次数: 0
Bagaimana Peluang Pengguna E-commerce, E-banking dan Internet di Indonesia?
Pub Date : 2021-07-23 DOI: 10.31685/kek.v4i3.755
M. Abrar
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.
信息技术的使用可以加速实现可持续发展目标。关于利用信息技术减少贫困的研究,特别是在印度尼西亚,仍然非常有限。在许多传统零售企业倒闭和人们购买力下降的情况下,借助电子银行的电子商务可以在市场上生存下来。因此,需要研究从需求方,即家庭作为GDP的最大贡献者,利用这三种服务的机会。本研究采用Susenas 2017年3月BPS数据和logistic回归方法。本研究的样本数量为926218人。结果表明,具有工作特征、年龄小、拥有手机、大学毕业生、使用电脑、居住在爪哇和城市地区、人均支出在城市地区贫困线以上的个人更有可能成为这三种服务的用户。虽然这三种服务的用户差距无法避免,但需要制定政策,提供充足和公平的基础设施,并提高数字素养。
{"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}
引用次数: 4
期刊
Kajian Ekonomi dan Keuangan
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1