Pub Date : 2018-12-18DOI: 10.48108/jurnalbppk.v11i2.348
Muh. Ihsan A.R., Azwar Azwar
In order to address the task and function in tax policy through the information technology, the Directorate General of Tax, Ministry of Finance of Indonesia, has already developed and launched e-Filing system as tax services in web based. Although it has massively run, there are still problems in its implementation. Hence, we need to evaluate and judge how its implementation based on point of view of its user. The general purpose of this research is to evaluate the success of e-Filing system implementation based on user perception with DeLone & McLean Information System Success Model Approach (1992). By using primary data form questionnaire and secondary data with quantitative approach of Structural Equation Modelling (SEM) based on Partial Least Square (PLS)’s component or variance, this research examine the effect of success indicators measurement on implementation of e-Filing system based on Delone & McLean (1992) model. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact and organizational impact. This research empirically showed that the e-Filing system currently implementated is not successfully running yet based on all DeLone & McLean’s success measurement criterias. Hence, Directorate General of Tax need to improve, strengthen, and expand the e-Filing system implementation.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KESUKSESAN IMPLEMENTASI SISTEM E-FILING PAJAK","authors":"Muh. Ihsan A.R., Azwar Azwar","doi":"10.48108/jurnalbppk.v11i2.348","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v11i2.348","url":null,"abstract":"In order to address the task and function in tax policy through the information technology, the Directorate General of Tax, Ministry of Finance of Indonesia, has already developed and launched e-Filing system as tax services in web based. Although it has massively run, there are still problems in its implementation. Hence, we need to evaluate and judge how its implementation based on point of view of its user. The general purpose of this research is to evaluate the success of e-Filing system implementation based on user perception with DeLone & McLean Information System Success Model Approach (1992). By using primary data form questionnaire and secondary data with quantitative approach of Structural Equation Modelling (SEM) based on Partial Least Square (PLS)’s component or variance, this research examine the effect of success indicators measurement on implementation of e-Filing system based on Delone & McLean (1992) model. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact and organizational impact. This research empirically showed that the e-Filing system currently implementated is not successfully running yet based on all DeLone & McLean’s success measurement criterias. Hence, Directorate General of Tax need to improve, strengthen, and expand the e-Filing system implementation.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"203 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114405854","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}
Pub Date : 2018-12-18DOI: 10.48108/jurnalbppk.v11i2.187
Edy Sutriono
This research was conducted in the first semester of 2018 aimed at determining whether there is a causal and respond relationship between government spending and GDP using data from 2005 to 2017. The method used is Granger Causality and Vector Autoregression. The results of the study state that employee spending, goods expenditure, economic and tourism functions and culture influence reciprocal GDP, while capital expenditure, social assistance, education and health functions only influence GDP. Employee spending shocks, social assistance, health functions have no significant effect and are responded to by GDP, while shocks to goods, capital, economic, education, tourism and cultural spending are very influential and are responded to by GDP. The implication for the government is in compiling the next fiscal measures and policies in allocating expenditure in the APBN to increase the role of government spending to be able to increase gross domestic product and the national economy. For the general public, as the mandate of the State Budget, it can better know the direction and impact of the State Budget on the economy.
{"title":"MODEL KAUSALITAS DAN GUNCANGAN BELANJA PEMERINTAH TERHADAP PRODUK DOMESTIK BRUTO DI INDONESIA","authors":"Edy Sutriono","doi":"10.48108/jurnalbppk.v11i2.187","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v11i2.187","url":null,"abstract":"This research was conducted in the first semester of 2018 aimed at determining whether there is a causal and respond relationship between government spending and GDP using data from 2005 to 2017. The method used is Granger Causality and Vector Autoregression. The results of the study state that employee spending, goods expenditure, economic and tourism functions and culture influence reciprocal GDP, while capital expenditure, social assistance, education and health functions only influence GDP. Employee spending shocks, social assistance, health functions have no significant effect and are responded to by GDP, while shocks to goods, capital, economic, education, tourism and cultural spending are very influential and are responded to by GDP. The implication for the government is in compiling the next fiscal measures and policies in allocating expenditure in the APBN to increase the role of government spending to be able to increase gross domestic product and the national economy. For the general public, as the mandate of the State Budget, it can better know the direction and impact of the State Budget on the economy.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"290 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121085347","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}
Pub Date : 2018-12-18DOI: 10.48108/JURNALBPPK.V11I2.341
Muhammad Baidarus
The use of plastic bags in Indonesia growing more rapidly because its characteristic that practical and steady. Ministry of Environment and Forestry stated the consumption of plastic bags that produced by 90 thousands modern retail outlets in 2016 reaches 9,85 billion. The high rate consumption of plastic bags made Indonesia as the second biggest country produced plastic rubbish after China. As a result, it bring about uncontrollable environmental pollution that harmful to health. This research study the effects of excise in the economy. The establishment of excise on plastic bags cause the plastic bag prices more increasing. Each 1% increase of plastic bag price decrease the demand in the amount of 0,957% and the 20% excise tariff is potentially increase excise revenue to IDR1.603.268,19 million. Therefore, the establishment of excise on plastic bags is the right way that must be applied by goverment to reduce the high cosumption of plastic bags in Indonesia. This research use a descriptive method by studying the result of scientific analytical of data that obtained from documentary and interview result.
{"title":"ANALISIS DAMPAK EKSTENSIFIKASI BARANG KENA CUKAI PADA KANTONG PLASTIK TERHADAP PEREKONOMIAN INDONESIA","authors":"Muhammad Baidarus","doi":"10.48108/JURNALBPPK.V11I2.341","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V11I2.341","url":null,"abstract":"The use of plastic bags in Indonesia growing more rapidly because its characteristic that practical and steady. Ministry of Environment and Forestry stated the consumption of plastic bags that produced by 90 thousands modern retail outlets in 2016 reaches 9,85 billion. The high rate consumption of plastic bags made Indonesia as the second biggest country produced plastic rubbish after China. As a result, it bring about uncontrollable environmental pollution that harmful to health. This research study the effects of excise in the economy. The establishment of excise on plastic bags cause the plastic bag prices more increasing. Each 1% increase of plastic bag price decrease the demand in the amount of 0,957% and the 20% excise tariff is potentially increase excise revenue to IDR1.603.268,19 million. Therefore, the establishment of excise on plastic bags is the right way that must be applied by goverment to reduce the high cosumption of plastic bags in Indonesia. This research use a descriptive method by studying the result of scientific analytical of data that obtained from documentary and interview result.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121760470","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}
Pub Date : 2018-12-18DOI: 10.48108/JURNALBPPK.V11I2.344
Janes Guratan Djermor, Ivan Yulianto
The ASEAN-India Free Trade Area (AIFTA) policy has been effectively run since January 1, 2010. It is time to evaluate its benefits for trade relations between its members, especially between Indonesia and India. Analysis of the effectiveness and benefits of AIFTA policy in this study uses the Gravity Model by calculating the variables of Indonesia's GDP, India's GDP, transportation costs, and AIFTA's policies enggaged in trade relations between Indonesia and India using data from first quarter of 2004 until first quarter of 2018. This research shows that implementation of AIFTA does not have any effect on trade between two countries since trade between them had already reaching normal level. This research wishes to give a better insight on policy taking, especially for ongoing and forthcoming trade agreement.
{"title":"ANALISIS PENERAPAN ASEAN-INDIA FREE TRADE AREA (AIFTA) TERHADAP PERDAGANGAN DUA NEGARA INDONESIA DENGAN INDIA MENGGUNAKAN GRAVITY MODEL","authors":"Janes Guratan Djermor, Ivan Yulianto","doi":"10.48108/JURNALBPPK.V11I2.344","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V11I2.344","url":null,"abstract":"The ASEAN-India Free Trade Area (AIFTA) policy has been effectively run since January 1, 2010. It is time to evaluate its benefits for trade relations between its members, especially between Indonesia and India. Analysis of the effectiveness and benefits of AIFTA policy in this study uses the Gravity Model by calculating the variables of Indonesia's GDP, India's GDP, transportation costs, and AIFTA's policies enggaged in trade relations between Indonesia and India using data from first quarter of 2004 until first quarter of 2018. This research shows that implementation of AIFTA does not have any effect on trade between two countries since trade between them had already reaching normal level. This research wishes to give a better insight on policy taking, especially for ongoing and forthcoming trade agreement.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116821385","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}
Pub Date : 2018-12-18DOI: 10.48108/JURNALBPPK.V11I2.318
Kurniawan Panji Laksono, Diah Widyawati
This research studies the technical efficiency of Tax Offices (KPP) in Indonesia by applying stochastic frontier analysis model. Observation was in the form of data aggregation at the level of province to all Tax Offices in Indonesia, besides those within the scopes of the Large Taxpayer Regional Office and Jakarta Special Regional Offices for approximately seven years (from 2010 to 2016). Results of the analysis show different rates of technical efficiency in inter-provinces taxation. Analysis on the efficiency determinants reveals a number of internal factors contributing to the technical efficiency of taxation, like the audit effort and external factors, such as community education level. Increase on these two can improve the efficiency and productivity of tax offices.
{"title":"EFFICIENCY ANALYSIS OF INDONESIAN TAX OFFICES","authors":"Kurniawan Panji Laksono, Diah Widyawati","doi":"10.48108/JURNALBPPK.V11I2.318","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V11I2.318","url":null,"abstract":"This research studies the technical efficiency of Tax Offices (KPP) in Indonesia by applying stochastic frontier analysis model. Observation was in the form of data aggregation at the level of province to all Tax Offices in Indonesia, besides those within the scopes of the Large Taxpayer Regional Office and Jakarta Special Regional Offices for approximately seven years (from 2010 to 2016). Results of the analysis show different rates of technical efficiency in inter-provinces taxation. Analysis on the efficiency determinants reveals a number of internal factors contributing to the technical efficiency of taxation, like the audit effort and external factors, such as community education level. Increase on these two can improve the efficiency and productivity of tax offices.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127543933","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}
Pub Date : 2018-12-18DOI: 10.48108/jurnalbppk.v11i2.194
Heru Iswahyudi
This paper aims to examine how tax noncompliance may affect capital accumulation and economic growth in Indonesia within the framework of endogenous growth theory. It is found that the economic effect of tax noncompliance may depend more on how the available capital is utilized, rather than its impact on capital accumulation per se. Empirical results also show that private investment has higher productivity than public investment. Further, it seems that the role of private investment in growth process is much larger and more important than public investment and these results are robust across several specifications. The central thesis of this paper is that expansionary fiscal policies may need to carefully consider the productivity constraints that might be faced by public sector investments.
{"title":"ECONOMIC CONSEQUENCES OF TAX NONCOMPLIANCE","authors":"Heru Iswahyudi","doi":"10.48108/jurnalbppk.v11i2.194","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v11i2.194","url":null,"abstract":"This paper aims to examine how tax noncompliance may affect capital accumulation and economic growth in Indonesia within the framework of endogenous growth theory. It is found that the economic effect of tax noncompliance may depend more on how the available capital is utilized, rather than its impact on capital accumulation per se. Empirical results also show that private investment has higher productivity than public investment. Further, it seems that the role of private investment in growth process is much larger and more important than public investment and these results are robust across several specifications. The central thesis of this paper is that expansionary fiscal policies may need to carefully consider the productivity constraints that might be faced by public sector investments.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115184846","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}
Pub Date : 2018-08-20DOI: 10.48108/JURNALBPPK.V11I1.163
Muhammad Baidarus, Chintya Dewi Nimas Ayu Anggraeni, Hazada Zafira Mauliza
Infrastruktur merupakan kunci penggerak ekonomi suatu bangsa. Ketersediaan infrastruktur yang memadai menjadi faktor dalam mengurangi kesenjangan antar wilayah serta mendorong pertumbuhan ekonomi yang berkelanjutan dan berkeadilan. Kebutuhan pendanaan infrastruktur Indonesia sangat besar seiring dengan meningkatnya pembangunan infrastruktur fisik dalam rangka mempermudah konektivitas antar wilayah di Indonesia. Bappenas memperkirakan kebutuhan dana untuk mencapai target pembangunan infrastruktur dalam RPJMN 2015-2019 sebesar Rp 4.796,2 triliun. Namun, keterbatasan kapasitas fiskal yang dimiliki Indonesia membuat pemerintah hanya mampu menyediakan pendanaan kurang dari setengahnya sehingga menimbulkan financial gap. Untuk memenuhi financial gap tersebut, pemerintah perlu mencari alternatif sumber pendanaan yang lain. Melalui studi literatur, salah satu alternatif untuk memenuhi financial gap tersebut yaitu melalui investasi PMA dan PMDN yang dialokasikan ke sektor infrastruktur strategis. Untuk menarik minat investor, pemerintah melalui BKPM perlu memberikan fasilitas penanaman modal khusus di bidang infrastruktur seperti fasilitas fiskal, penyederhanaan regulasi investasi sehingga akhirnya berpengaruh pada pemenuhan financial gap dalam pembangunan infrastruktur.
{"title":"Optimalisasi Peran BKPM Dalam Meningkatkan Investasi Sektor Infrastruktur Strategis Guna Mendorong Pemerataan Pembangunan","authors":"Muhammad Baidarus, Chintya Dewi Nimas Ayu Anggraeni, Hazada Zafira Mauliza","doi":"10.48108/JURNALBPPK.V11I1.163","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V11I1.163","url":null,"abstract":"Infrastruktur merupakan kunci penggerak ekonomi suatu bangsa. Ketersediaan infrastruktur yang memadai menjadi faktor dalam mengurangi kesenjangan antar wilayah serta mendorong pertumbuhan ekonomi yang berkelanjutan dan berkeadilan. Kebutuhan pendanaan infrastruktur Indonesia sangat besar seiring dengan meningkatnya pembangunan infrastruktur fisik dalam rangka mempermudah konektivitas antar wilayah di Indonesia. Bappenas memperkirakan kebutuhan dana untuk mencapai target pembangunan infrastruktur dalam RPJMN 2015-2019 sebesar Rp 4.796,2 triliun. Namun, keterbatasan kapasitas fiskal yang dimiliki Indonesia membuat pemerintah hanya mampu menyediakan pendanaan kurang dari setengahnya sehingga menimbulkan financial gap. Untuk memenuhi financial gap tersebut, pemerintah perlu mencari alternatif sumber pendanaan yang lain. Melalui studi literatur, salah satu alternatif untuk memenuhi financial gap tersebut yaitu melalui investasi PMA dan PMDN yang dialokasikan ke sektor infrastruktur strategis. Untuk menarik minat investor, pemerintah melalui BKPM perlu memberikan fasilitas penanaman modal khusus di bidang infrastruktur seperti fasilitas fiskal, penyederhanaan regulasi investasi sehingga akhirnya berpengaruh pada pemenuhan financial gap dalam pembangunan infrastruktur.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133071394","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}
Pub Date : 2018-08-20DOI: 10.48108/JURNALBPPK.V11I1.152
J. Haryanto
Theories explain the occurrence of natural resource curse phenomenon as a the conditions in a country has an abundance of mining sector but unsustainable patterns of development. In case of Indonesia, several studies conducted to measure natural resource curse also occurs during decentralization era. Therefore, this research conducted by analyze the performance of APBD in mining areas. By using share analysis, the highest area is East Kalimantan Province, while the lowest is NTT Province. Meanwhile, from growth, the highest area is West Java and the lowest category is Banten Province. From the quadrant analysis, four areas are in the quadrant I, seven areas in quadrant II, six areas in quadrant III and most areas in quadrant IV. This massive number of mining areas in quadrant IV shall inflict a serious note for the Central Government, could be an early indication of the emergence of natural resource curse in Indonesia.
{"title":"IS THE CURSE OF NATURAL RESOURCES OCCURING IN INDONESIA?","authors":"J. Haryanto","doi":"10.48108/JURNALBPPK.V11I1.152","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V11I1.152","url":null,"abstract":"Theories explain the occurrence of natural resource curse phenomenon as a the conditions in a country has an abundance of mining sector but unsustainable patterns of development. In case of Indonesia, several studies conducted to measure natural resource curse also occurs during decentralization era. Therefore, this research conducted by analyze the performance of APBD in mining areas. By using share analysis, the highest area is East Kalimantan Province, while the lowest is NTT Province. Meanwhile, from growth, the highest area is West Java and the lowest category is Banten Province. From the quadrant analysis, four areas are in the quadrant I, seven areas in quadrant II, six areas in quadrant III and most areas in quadrant IV. This massive number of mining areas in quadrant IV shall inflict a serious note for the Central Government, could be an early indication of the emergence of natural resource curse in Indonesia. \u0000 ","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130861174","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}
Pub Date : 2018-08-20DOI: 10.48108/jurnalbppk.v11i1.49
Arfin Bin Ibrahim Fasini
Tindak pidana korupsi terjadi secara elitis, endemik, dan sistemik, sehingga merugikan keuangan negara serta melanggar hak-hak sosial dan ekonomi masyarakat secara luas. Salah satu cara untuk mencegah, melindungi, dan mengembalikan hak-hak masyarakat akibat tindak pidana korupsi melalui pengembalian aset hasil tindak pidana korupsi. Penelitian ini bertujuan untuk menganalisis: (i) permasalahan korupsi di Indonesia; (ii) faktor-faktor yang menjadi kendala dalam pelaksanaan pengembalian aset hasil tindak pidana korupsi yang bersifat transnasional. Penelitian ini menggunakan pendekatan yuridis normatif yang bersifat kualitatif dan didukung pendekatan komparatif. Hasil penelitian menunjukkan bahwa upaya pengembalian aset merupakan suatu proses yang sulit, bahkan dalam keadaan yang ideal sekalipun, upaya pengembalian aset merupakan proses kompleks dan multidisiplin. Mekanisme pengembalian aset yang diatur dalam peraturan perundang‑undangan tentang Pemberantasan Tindak Pidana Korupsi, terlalu sederhana dan masih bersifat konvensional, selain itu belum secara komprehensif dan rinci mengatur tentang pengembalian aset hasil tindak pidana korupsi, sehingga tidak memungkinkan pengembalian aset secara efektif dan efisien.
{"title":"KENDALA PENGEMBALIAN ASET HASIL TINDAK PIDANA KORUPSI TRANSNASIONAL","authors":"Arfin Bin Ibrahim Fasini","doi":"10.48108/jurnalbppk.v11i1.49","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v11i1.49","url":null,"abstract":"Tindak pidana korupsi terjadi secara elitis, endemik, dan sistemik, sehingga merugikan keuangan negara serta melanggar hak-hak sosial dan ekonomi masyarakat secara luas. Salah satu cara untuk mencegah, melindungi, dan mengembalikan hak-hak masyarakat akibat tindak pidana korupsi melalui pengembalian aset hasil tindak pidana korupsi. Penelitian ini bertujuan untuk menganalisis: (i) permasalahan korupsi di Indonesia; (ii) faktor-faktor yang menjadi kendala dalam pelaksanaan pengembalian aset hasil tindak pidana korupsi yang bersifat transnasional. Penelitian ini menggunakan pendekatan yuridis normatif yang bersifat kualitatif dan didukung pendekatan komparatif. Hasil penelitian menunjukkan bahwa upaya pengembalian aset merupakan suatu proses yang sulit, bahkan dalam keadaan yang ideal sekalipun, upaya pengembalian aset merupakan proses kompleks dan multidisiplin. Mekanisme pengembalian aset yang diatur dalam peraturan perundang‑undangan tentang Pemberantasan Tindak Pidana Korupsi, terlalu sederhana dan masih bersifat konvensional, selain itu belum secara komprehensif dan rinci mengatur tentang pengembalian aset hasil tindak pidana korupsi, sehingga tidak memungkinkan pengembalian aset secara efektif dan efisien.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"387 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123354670","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}
Pub Date : 2018-08-20DOI: 10.48108/jurnalbppk.v11i1.133
Arfiansyah Darwin
Administrasi pabean adalah institusi yang bertanggung jawab dalam memproses perdagangan antar negara. Berbagai upaya telah diusahakan oleh World Customs Organization (WCO) untuk memberikan standar pelayanan kepabeanan untuk tercapainya tujuan peningkatan efektivitas dan efisiensi administrasi pabean dalam pelaksanaan tugasnya. Direktorat Jenderal Bea dan Cukai (DJBC) sebagai administrasi pabean di Indonesia, serupa dengan administrasi pabean di berbagai negara, menjalankan empat fungsi, yaitu sebagai revenue collector, community protector, trade facilitator, dan industrial assistance. Bagaimana suatu administrasi dalam memandang fungsi utamanya, menentukan bentuk kelembagaan yang dipilih. Di dunia terdapat empat bentuk kelembagaan administrasi pabean, yaitu administrasi pabean dalam bentuk Customs Agency (berdiri sendiri di bawah kepala pemerintahan), Revenue Authority (bergabung dengan institusi penerimaan lain membentuk badan tersendiri), Ministry Department (sebagai institusi di bawah suatu kementerian), atau Border Protection Service (penjaga perbatasan). Kajian ini membahas beberapa administrasi pabean di dunia yang menerapkan bentuk-bentuk kelembagaan tersebut.
{"title":"ANALISIS PERBANDINGAN KELEMBAGAAN ADMINISTRASI PABEAN DI DUNIA","authors":"Arfiansyah Darwin","doi":"10.48108/jurnalbppk.v11i1.133","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v11i1.133","url":null,"abstract":"Administrasi pabean adalah institusi yang bertanggung jawab dalam memproses perdagangan antar negara. Berbagai upaya telah diusahakan oleh World Customs Organization (WCO) untuk memberikan standar pelayanan kepabeanan untuk tercapainya tujuan peningkatan efektivitas dan efisiensi administrasi pabean dalam pelaksanaan tugasnya. Direktorat Jenderal Bea dan Cukai (DJBC) sebagai administrasi pabean di Indonesia, serupa dengan administrasi pabean di berbagai negara, menjalankan empat fungsi, yaitu sebagai revenue collector, community protector, trade facilitator, dan industrial assistance. Bagaimana suatu administrasi dalam memandang fungsi utamanya, menentukan bentuk kelembagaan yang dipilih. Di dunia terdapat empat bentuk kelembagaan administrasi pabean, yaitu administrasi pabean dalam bentuk Customs Agency (berdiri sendiri di bawah kepala pemerintahan), Revenue Authority (bergabung dengan institusi penerimaan lain membentuk badan tersendiri), Ministry Department (sebagai institusi di bawah suatu kementerian), atau Border Protection Service (penjaga perbatasan). Kajian ini membahas beberapa administrasi pabean di dunia yang menerapkan bentuk-bentuk kelembagaan tersebut.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"255 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122947436","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：