Pub Date : 2024-07-25DOI: 10.48108/jurnalbppk.v17i1.784
Siswantoro Siswantoro
Laju inflasi tercatat di bawah 2% pada dua periode pertama pandemi (2020-2021), seiring dengan melemahnya jumlah permintaan, namun pada periode ketiga pandemi (2022), laju inflasi meningkat menjadi lebih dari 5%. Untuk mengendalikan laju inflasi selama pandemi, pemerintah telah menerapkan kebijakan fiskal seperti mengatur jumlah pengeluaran negara dan menjalankan akselerasi pembayaran non-tunai. Tujuan penelitian ini adalah untuk menguji dampak pengeluaran pemerintah, pembayaran non-tunai, dan konsumsi masyarakat terhadap tingkat inflasi di Indonesia. Sebanyak 99 data panel yang terdiri dari 33 provinsi dengan periode 3 tahun (2020-2022) dianalisis dengan menggunakan fixed effect model. Hasil penelitian menunjukkan bahwa pengeluaran pemerintah berpengaruh negatif dan signifikan terhadap inflasi, sementara konsumsi masyarakat berpengaruh positif dan signifikan terhadap inflasi. Pembayaran non-tunai dalam bentuk kartu debit dan e-money berpengaruh positif dan signifikan terhadap inflasi, sementara kartu kredit tidak berpengaruh signifikan terhadap inflasi. Penulis menyarankan untuk merinci variabel pengeluaran pemerintah untuk mendapatkan hasil yang lebih detail dan mengkombinasikan penelitian kualitatif.
{"title":"DAMPAK PENGELUARAN PEMERINTAH DAN PEMBAYARAN NON-TUNAI SELAMA PANDEMI COVID-19 TERHADAP INFLASI DI INDONESIA","authors":"Siswantoro Siswantoro","doi":"10.48108/jurnalbppk.v17i1.784","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v17i1.784","url":null,"abstract":"Laju inflasi tercatat di bawah 2% pada dua periode pertama pandemi (2020-2021), seiring dengan melemahnya jumlah permintaan, namun pada periode ketiga pandemi (2022), laju inflasi meningkat menjadi lebih dari 5%. Untuk mengendalikan laju inflasi selama pandemi, pemerintah telah menerapkan kebijakan fiskal seperti mengatur jumlah pengeluaran negara dan menjalankan akselerasi pembayaran non-tunai. Tujuan penelitian ini adalah untuk menguji dampak pengeluaran pemerintah, pembayaran non-tunai, dan konsumsi masyarakat terhadap tingkat inflasi di Indonesia. Sebanyak 99 data panel yang terdiri dari 33 provinsi dengan periode 3 tahun (2020-2022) dianalisis dengan menggunakan fixed effect model. Hasil penelitian menunjukkan bahwa pengeluaran pemerintah berpengaruh negatif dan signifikan terhadap inflasi, sementara konsumsi masyarakat berpengaruh positif dan signifikan terhadap inflasi. Pembayaran non-tunai dalam bentuk kartu debit dan e-money berpengaruh positif dan signifikan terhadap inflasi, sementara kartu kredit tidak berpengaruh signifikan terhadap inflasi. Penulis menyarankan untuk merinci variabel pengeluaran pemerintah untuk mendapatkan hasil yang lebih detail dan mengkombinasikan penelitian kualitatif.","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"55 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141804634","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 : 2024-07-08DOI: 10.48108/jurnalbppk.v17i1.758
Yuni Purwanti
Secara umum kualitas pembangunan wilayah diukur mengunakan tingkat pertumbuhan ekonomi, sementara itu pengukuran dengan dasar faktor ekonomi tidak mencakup dimensi sosial dan lingkungan yang juga merupkan aspek penting dalam pembangunan ekonomi. Pertumbuhan ekonomi inklusif merupakan salah satu ukuran untuk mengambarkan kualitas pembangunan secara komprehensif dengan mengakomodasi tiga dimensi yaitu ekonomi, lingkungan dan sosial dalam satu komposit indeks. Penelitiani ini menggunakan Balanced Inclusive Green Growth Index (BIGGI) dengan menggunakan metode analisis faktor serta sebaran spasial pada tingkat kabupaten/kota di Jawa Timur. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi di inklusif di Jawa Timur tidak hanya terfokus di kawasan perkotaan, tetapi menyebar hingga ke kabupaten, termasuk kabupaten yang terletak di Pulau Madura. Berdasarkan analisis kuadran antara BIGGI dan pertumbuhan ekonomi menunjukkan bahwa lima kabuapten/kota memiliki pertumbuhan ekonomi yang tinggi dan diikuti dengan tingginya indeks BIGGI. Selain itu, terdapat keterkaitan spasial pertumbuhan ekonomi inklusif hijau antar kabupaten/kota di Jawa Timur yang mengindikasikan bahwa tingkat pertumbuhan ekonomi inklusif di satu kabupaten/kota di Jawa Timur saling dipengaruhi oleh capaian kabupaten/kota sekitarnya.
{"title":"ANALISIS PERTUMBUHAN EKONOMI IKLUSIF PADA TINGKAT KABUPATEN/KOTA DI JAWA TIMUR DENGAN INDEKS BIGGI","authors":"Yuni Purwanti","doi":"10.48108/jurnalbppk.v17i1.758","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v17i1.758","url":null,"abstract":"Secara umum kualitas pembangunan wilayah diukur mengunakan tingkat pertumbuhan ekonomi, sementara itu pengukuran dengan dasar faktor ekonomi tidak mencakup dimensi sosial dan lingkungan yang juga merupkan aspek penting dalam pembangunan ekonomi. Pertumbuhan ekonomi inklusif merupakan salah satu ukuran untuk mengambarkan kualitas pembangunan secara komprehensif dengan mengakomodasi tiga dimensi yaitu ekonomi, lingkungan dan sosial dalam satu komposit indeks. Penelitiani ini menggunakan Balanced Inclusive Green Growth Index (BIGGI) dengan menggunakan metode analisis faktor serta sebaran spasial pada tingkat kabupaten/kota di Jawa Timur. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi di inklusif di Jawa Timur tidak hanya terfokus di kawasan perkotaan, tetapi menyebar hingga ke kabupaten, termasuk kabupaten yang terletak di Pulau Madura. Berdasarkan analisis kuadran antara BIGGI dan pertumbuhan ekonomi menunjukkan bahwa lima kabuapten/kota memiliki pertumbuhan ekonomi yang tinggi dan diikuti dengan tingginya indeks BIGGI. Selain itu, terdapat keterkaitan spasial pertumbuhan ekonomi inklusif hijau antar kabupaten/kota di Jawa Timur yang mengindikasikan bahwa tingkat pertumbuhan ekonomi inklusif di satu kabupaten/kota di Jawa Timur saling dipengaruhi oleh capaian kabupaten/kota sekitarnya.","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"29 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141836170","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 : 2023-12-17DOI: 10.48108/jurnalbppk.v16i1.823
Siti Aarifa’atus Sa’adah, Arief Hartanto
Fraud detection is a big concern for all the government agencies. In customs areas, fraud detection is needed to ensure that there is no leakage in state revenue, one of which is caused by the under invoicing importation fraud. The data analytic implementations have been used in many studies to handle problems in big data and give solutions. This study aims to explain how data analytics can be implemented to detect the under invoicing importation fraud. Several variables were included in this study, including the variables that show the risk level of importers, commodities, suppliers, and the exporter countries. This study compared various machine learning models including Logistic Regression, Decision Trees, Random Forest, Extreme Gradient Boost, Artificial Neural Networks, Gaussian NB, and K-nearest Neighbors. To evaluate the models, this study measures the performance of the models by comparing accuracy score, precision score and log loss score. The result shows that the Xtreme Gradient Boost performs best in detecting under invoicing fraud with accuracy score at 63%, precision score at 63% and log loss score at 62%. As far as we know, this has been the first work to compare a number of machine learning models to create under invoicing fraud detection. The results of this study will assist examiners in the import clearance process by providing an early warning of the under-invoicing transaction. It can lead to more effective and efficient examination, so that customs agencies can perform well in their service and inspection functions, despite the limited resources
{"title":"FRAUD DETECTION USING DATA ANALYTICS: A CASE STUDY OF UNDER INVOICING IMPORTATION FRAUD IN INDONESIA","authors":"Siti Aarifa’atus Sa’adah, Arief Hartanto","doi":"10.48108/jurnalbppk.v16i1.823","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v16i1.823","url":null,"abstract":"Fraud detection is a big concern for all the government agencies. In customs areas, fraud detection is needed to ensure that there is no leakage in state revenue, one of which is caused by the under invoicing importation fraud. The data analytic implementations have been used in many studies to handle problems in big data and give solutions. This study aims to explain how data analytics can be implemented to detect the under invoicing importation fraud. Several variables were included in this study, including the variables that show the risk level of importers, commodities, suppliers, and the exporter countries. This study compared various machine learning models including Logistic Regression, Decision Trees, Random Forest, Extreme Gradient Boost, Artificial Neural Networks, Gaussian NB, and K-nearest Neighbors. To evaluate the models, this study measures the performance of the models by comparing accuracy score, precision score and log loss score. The result shows that the Xtreme Gradient Boost performs best in detecting under invoicing fraud with accuracy score at 63%, precision score at 63% and log loss score at 62%. As far as we know, this has been the first work to compare a number of machine learning models to create under invoicing fraud detection. The results of this study will assist examiners in the import clearance process by providing an early warning of the under-invoicing transaction. It can lead to more effective and efficient examination, so that customs agencies can perform well in their service and inspection functions, despite the limited resources","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"32 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139176606","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}
We explore the intercompany cross-border trade involving Indonesian entities between 2018 and 2022 to identify to assess the risk of undervaluing in the export/import of goods with machine learning algorithms. Utilizing both micro and macro-level data, this study uncovers unique intercompany cross-border patterns, exposing a higher risk of undervaluing in export/import activities between Indonesian entities and their counterparts overseas. Our findings indicate the following: 1) Foreign investment-based companies are more inclined to engage in cross-border trade compared to domestic-based companies, posing higher risks, 2) Intercompany cross-border trade aligns with the extended gravity model, 3) Certain countries exhibit similar patterns in affiliation transactions, each pattern potentially associated with specific risk profiles and 4) Higher risk is evident in the number of trade transactions with low-tax jurisdictions. These findings offer valuable insights for identifying the potential risk of undervaluing trade. Consequently, this can benefit Customs by using the findings as risk indicators to improve its cross-border management, promote trade fairness, and optimize state revenue.
{"title":"DETECTING CROSS-BORDER TRANSACTION PATTERNS USING MACHINE LEARNING: THE CASE OF INDONESIA","authors":"Gitarani Prastuti, Indah Permatasari, Lasmin, Ag. Sigit Adi Satmoko, Arman Imran","doi":"10.48108/jurnalbppk.v16i1.822","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v16i1.822","url":null,"abstract":"We explore the intercompany cross-border trade involving Indonesian entities between 2018 and 2022 to identify to assess the risk of undervaluing in the export/import of goods with machine learning algorithms. Utilizing both micro and macro-level data, this study uncovers unique intercompany cross-border patterns, exposing a higher risk of undervaluing in export/import activities between Indonesian entities and their counterparts overseas. Our findings indicate the following: 1) Foreign investment-based companies are more inclined to engage in cross-border trade compared to domestic-based companies, posing higher risks, 2) Intercompany cross-border trade aligns with the extended gravity model, 3) Certain countries exhibit similar patterns in affiliation transactions, each pattern potentially associated with specific risk profiles and 4) Higher risk is evident in the number of trade transactions with low-tax jurisdictions. These findings offer valuable insights for identifying the potential risk of undervaluing trade. Consequently, this can benefit Customs by using the findings as risk indicators to improve its cross-border management, promote trade fairness, and optimize state revenue.","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"54 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139179259","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 : 2023-12-14DOI: 10.48108/jurnalbppk.v16i1.817
Alevtina Viktorovna Ivanuschenko
Foreign trade regulation mechanisms all around the world have not kept pace with technology and the business models it creates. Digital globalization brings the new era of global flows, an era in which data flows are becoming more important than physical trade. In this way the percentage of revenue collected by a customs administration to budget revenues in the longer term may decline. The article explores the challenges of the digital economy analysing the latest researches in the field of foreign trade and customs administrations perspectives. The special attention was paid to the term «digitalisation» and the fiscal function of customs administrations. There the descriptive type of research have been used. The research was built based on the review of the current legal provision in the field of customs valuation, e-commerce, IMF, WTO, WCO, OECD latest editions related the topics as digitalization, digital economy, supply chains 4.0, disruptive technologies in customs. Actual areas of work for customs were highlighted. Recommendations in the following spheres were proposed: personnel qualification, organisational integrity, technology implementation, data driven models of work.
{"title":"HOW DOES DIGITALIZATION CHANGE THE ROLE OF CUSTOMS AUTHORITIES AND THE IMPLEMENTATION OF THEIR FISCAL FUNCTION","authors":"Alevtina Viktorovna Ivanuschenko","doi":"10.48108/jurnalbppk.v16i1.817","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v16i1.817","url":null,"abstract":"Foreign trade regulation mechanisms all around the world have not kept pace with technology and the business models it creates. Digital globalization brings the new era of global flows, an era in which data flows are becoming more important than physical trade. In this way the percentage of revenue collected by a customs administration to budget revenues in the longer term may decline. The article explores the challenges of the digital economy analysing the latest researches in the field of foreign trade and customs administrations perspectives. The special attention was paid to the term «digitalisation» and the fiscal function of customs administrations. There the descriptive type of research have been used. The research was built based on the review of the current legal provision in the field of customs valuation, e-commerce, IMF, WTO, WCO, OECD latest editions related the topics as digitalization, digital economy, supply chains 4.0, disruptive technologies in customs. Actual areas of work for customs were highlighted. Recommendations in the following spheres were proposed: personnel qualification, organisational integrity, technology implementation, data driven models of work.","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"65 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139179687","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 : 2023-12-14DOI: 10.48108/jurnalbppk.v16i1.820
Tedy Iskandar, Ridwan Arifin
Indonesia's logistics sector faces complex challenges, including a lack of integrated policies among government ministries and institutions. The 2023 Logistics Performance Index (LPI) highlights this issue, with improvements in customs and infrastructure indicators but declines in others. This paper offers guidance for the Indonesian government, especially the Indonesian Customs and Excise, to create a unified logistics policy. By analyzing LPI rankings and successful strategies from other countries, Indonesia can improve its national logistics performance. The research also provides insights for stakeholders at all levels, promoting supply chain and logistics efficiency. Indonesia's LPI decline is a multifaceted problem, emphasizing the Customs and Excise's pivotal role in optimizing the national supply chain and facilitating international trade. Addressing these challenges is crucial for improving economic competitiveness and attracting investments in Indonesia's logistics sector.
{"title":"NAVIGATING INDONESIA'S LOGISTICS AND SUPPLY CHAIN CHALLENGES: A DATA-DRIVEN ANALYSIS OF LOGISTICS PERFORMANCE INDEX","authors":"Tedy Iskandar, Ridwan Arifin","doi":"10.48108/jurnalbppk.v16i1.820","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v16i1.820","url":null,"abstract":"Indonesia's logistics sector faces complex challenges, including a lack of integrated policies among government ministries and institutions. The 2023 Logistics Performance Index (LPI) highlights this issue, with improvements in customs and infrastructure indicators but declines in others. This paper offers guidance for the Indonesian government, especially the Indonesian Customs and Excise, to create a unified logistics policy. By analyzing LPI rankings and successful strategies from other countries, Indonesia can improve its national logistics performance. The research also provides insights for stakeholders at all levels, promoting supply chain and logistics efficiency. Indonesia's LPI decline is a multifaceted problem, emphasizing the Customs and Excise's pivotal role in optimizing the national supply chain and facilitating international trade. Addressing these challenges is crucial for improving economic competitiveness and attracting investments in Indonesia's logistics sector.","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"91 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139179956","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 : 2023-12-14DOI: 10.48108/jurnalbppk.v16i1.821
Maslova Zhanna
The e-commerce market is constantly growing and attracting new entrants, but some developing trends are controversial. The study presents the results of a comparative analysis of logistics development strategies in the e-commerce market in the Russian Federation and the Republic of Indonesia. The analysis shows that while technological solutions are more general and they can be disseminated as best practices, the structure of transportation depends on local characteristics. In Russia rail transport has an important place in the overall transport volume, but in order to be integrated into the e-commerce market, railway companies have to change their existing logistics significantly. This study presents an analysis of strategic documents, examining the prospects for Russian Railways to enter the e-commerce market and the challenges encountered along the way. Rail logistics is a rather conservative industry but nowadays it ready to embrace new technologies, cloud-based solutions and services, such as track and wagon sensors, intelligent video analytics and so on. In Indonesia, as an island nation, rail transport is not that important. The country faces the challenge of developing land transportation by different modes of transport. The article not only identifies general trends in the use of logistic instruments for small-scale shipments but reveals possible obstacles and ways to improve logistics. Some recommendations are made, as E-commerce logistics systems seek improved communication, transparency in the supply chain, improved customer satisfaction, distribution and logistics optimization, cost reduction, improvement in efficiency and on-time delivery. The land transportation industry is crucial for the growth of national connectivity and contributes significantly to national development.
{"title":"RAIL TRANSPORT IN E-COMMERCE: AN OVERVIEW OF THE OPPORTUNITIES","authors":"Maslova Zhanna","doi":"10.48108/jurnalbppk.v16i1.821","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v16i1.821","url":null,"abstract":"The e-commerce market is constantly growing and attracting new entrants, but some developing trends are controversial. The study presents the results of a comparative analysis of logistics development strategies in the e-commerce market in the Russian Federation and the Republic of Indonesia. The analysis shows that while technological solutions are more general and they can be disseminated as best practices, the structure of transportation depends on local characteristics. In Russia rail transport has an important place in the overall transport volume, but in order to be integrated into the e-commerce market, railway companies have to change their existing logistics significantly. This study presents an analysis of strategic documents, examining the prospects for Russian Railways to enter the e-commerce market and the challenges encountered along the way. Rail logistics is a rather conservative industry but nowadays it ready to embrace new technologies, cloud-based solutions and services, such as track and wagon sensors, intelligent video analytics and so on. In Indonesia, as an island nation, rail transport is not that important. The country faces the challenge of developing land transportation by different modes of transport. The article not only identifies general trends in the use of logistic instruments for small-scale shipments but reveals possible obstacles and ways to improve logistics. Some recommendations are made, as E-commerce logistics systems seek improved communication, transparency in the supply chain, improved customer satisfaction, distribution and logistics optimization, cost reduction, improvement in efficiency and on-time delivery. The land transportation industry is crucial for the growth of national connectivity and contributes significantly to national development.","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"68 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139179736","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}
The use of plastic can harm the environment and contribute to climate change. Later, climate change will reduce the quality of ecosystems, public health and a region's economy. The use of plastic needs to be reduced, especially for single-use or only plastic with a short useful life. One way to control the use of plastic is through a plastic tax, which in this study is categorized as an excise. This research aims to determine what tariff is appropriate for the Indonesian context, which will soon impose an excise on plastic. This study also provides an overview of state revenues from related plastic excise and incentives that can be given to business actors implementing a circular economy. Next, this research uses a qualitative descriptive research method. This study estimates the amount of excise and tax revenue from implementing plastic excise. The study results show the enormous potential for state revenue from plastic excise and import tax increases. Furthermore, synergistic activities carried out by Ministry of Environment and Forestry (MEF) and Directorate General of Customs and Excise (DGCE) can take the form of joint business processes in monitoring plastic waste recycling. This research could trigger further research regarding plastic excise and the effects on economic companies after the government determines the excise.
{"title":"PLASTIC TAX AND CIRCULAR ECONOMY INCENTIVES TO TACKLE CLIMATE CHANGE (INDONESIAN CONTEXT)","authors":"Agustinus Imam Saputra, Supriadi C.H. Tambunan, Irfan Yulianto","doi":"10.48108/jurnalbppk.v16i1.818","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v16i1.818","url":null,"abstract":"The use of plastic can harm the environment and contribute to climate change. Later, climate change will reduce the quality of ecosystems, public health and a region's economy. The use of plastic needs to be reduced, especially for single-use or only plastic with a short useful life. One way to control the use of plastic is through a plastic tax, which in this study is categorized as an excise. This research aims to determine what tariff is appropriate for the Indonesian context, which will soon impose an excise on plastic. This study also provides an overview of state revenues from related plastic excise and incentives that can be given to business actors implementing a circular economy. Next, this research uses a qualitative descriptive research method. This study estimates the amount of excise and tax revenue from implementing plastic excise. The study results show the enormous potential for state revenue from plastic excise and import tax increases. Furthermore, synergistic activities carried out by Ministry of Environment and Forestry (MEF) and Directorate General of Customs and Excise (DGCE) can take the form of joint business processes in monitoring plastic waste recycling. This research could trigger further research regarding plastic excise and the effects on economic companies after the government determines the excise.","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"231 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139179769","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 : 2023-12-13DOI: 10.48108/jurnalbppk.v16i1.816
Diyouva Christa Novith, Adrianta Ras Sembiring, Muhammad Hadiyan Ridho
Noticing the vital role of cross-border trade has made Customs plays a crucial role not only in maintaining supply chain but also in securing government revenue from intentional fraud. Given the huge volume of international trade and limited workforce, Customs across the world must implement efficient and effective risk management. This paper proposes XBNet, an ensemble of tree-based algorithms with deep learning algorithms, to detect fraud in import activity. The strength of XBNet is combining gradient-boosted trees with neural networks where the weights, bias, and loss are adjusted simultaneously with the importance features of each tree in each layer. The object of this study is Import Declaration data from four Customs Offices, and the model is set for each Customs office to capture fraud patterns related to their region. We compared the model with two different parameters and concluded the models with learning rates = 1%, number of hidden layers = 2, activation function = sigmoid, and number of epochs = 100 as the most suitable for the Belawan, Merak, and Makassar and model with number of hidden layers = 2, number of epochs = 50 and other parameters are set the same as the most suitable for Tanjung Emas.
{"title":"CUSTOMS FRAUD DETECTION USING EXTREMELY BOOSTED NEURAL NETWORK (XBNET)","authors":"Diyouva Christa Novith, Adrianta Ras Sembiring, Muhammad Hadiyan Ridho","doi":"10.48108/jurnalbppk.v16i1.816","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v16i1.816","url":null,"abstract":"Noticing the vital role of cross-border trade has made Customs plays a crucial role not only in maintaining supply chain but also in securing government revenue from intentional fraud. Given the huge volume of international trade and limited workforce, Customs across the world must implement efficient and effective risk management. This paper proposes XBNet, an ensemble of tree-based algorithms with deep learning algorithms, to detect fraud in import activity. The strength of XBNet is combining gradient-boosted trees with neural networks where the weights, bias, and loss are adjusted simultaneously with the importance features of each tree in each layer. The object of this study is Import Declaration data from four Customs Offices, and the model is set for each Customs office to capture fraud patterns related to their region. We compared the model with two different parameters and concluded the models with learning rates = 1%, number of hidden layers = 2, activation function = sigmoid, and number of epochs = 100 as the most suitable for the Belawan, Merak, and Makassar and model with number of hidden layers = 2, number of epochs = 50 and other parameters are set the same as the most suitable for Tanjung Emas.","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"87 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139181862","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 : 2023-11-27DOI: 10.48108/jurnalbppk.v16i1.713
G. T. Pontoh, Asharin Juwita Purisamya, Elvi Fantika Sarifudin
The Village financial management application is one of the uses of e-government initiated by the government through the implementation of Siskeudes to improve quality village financial governance. This study aims to examine and analyze the effect of computer knowledge, training and computer self-efficacy on the effectiveness of the village financial system in Pangkajene Regency. The sample in this study were all village treasurers in Pangkajene Regency, amounting to 65 people. This study uses a quantitative approach. The data is processed using Structural Equation Models (SEM) with the help of SmartPLS. The results of this study indicate that computer knowledge, training and computer self-efficacy affect the effectiveness of the village financial system. This means that the higher the computer knowledge and computer self-efficacy that a person has, the higher the use of computers to complete the given task more quickly and on time, and the more often it is given to someone, the higher their ability to carry out the tasks assigned to them. provided to achieve maximum results.
{"title":"PENGARUH COMPUTER KNOWLEDGE, TRAINING, DAN COMPUTER SELF-EFFICACY TERHADAP EFEKTIFITAS SISTEM KEUANGAN DESA","authors":"G. T. Pontoh, Asharin Juwita Purisamya, Elvi Fantika Sarifudin","doi":"10.48108/jurnalbppk.v16i1.713","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v16i1.713","url":null,"abstract":"The Village financial management application is one of the uses of e-government initiated by the government through the implementation of Siskeudes to improve quality village financial governance. This study aims to examine and analyze the effect of computer knowledge, training and computer self-efficacy on the effectiveness of the village financial system in Pangkajene Regency. The sample in this study were all village treasurers in Pangkajene Regency, amounting to 65 people. This study uses a quantitative approach. The data is processed using Structural Equation Models (SEM) with the help of SmartPLS. The results of this study indicate that computer knowledge, training and computer self-efficacy affect the effectiveness of the village financial system. This means that the higher the computer knowledge and computer self-efficacy that a person has, the higher the use of computers to complete the given task more quickly and on time, and the more often it is given to someone, the higher their ability to carry out the tasks assigned to them. provided to achieve maximum results.","PeriodicalId":508148,"journal":{"name":"Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139230719","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}
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