PENGARUH BELANJA PEMERINTAH PUSAT TERHADAP PENERIMAAN NEGARA BUKAN PAJAK PADA KEMENTERIAN NEGARA/LEMBAGA PERIODE 2012-2017

Various studies evaluate the impact of budget on government revenue at sub national levels. There are few empirical findings that show how central government budget may influence federal revenue collected by ministries. This study aims to investigate the budget impact of non tax revenue across Indonesian line ministries/agencies in the 2012-2017 period prior to the implementation of Act 9 Year 2018 concerning Non Tax Revenue. By using purposive sampling method, we found there were 24 government institutions observed in this study. We conducted granger causality and panel data analysis by adopting random effect model to examine the effect of goods and services expenditure, capital expenditure, and employee expenditure on non-tax revenue. It is concluded that only government spending on goods and services significantly affects on non-tax revenue performance, while the two other variables have no impacts. Abstrak Sejumlah riset telah dilakukan untuk menguji pengaruh anggaran belanja terhadap pendapatan pemerintah pada level pemerintahan daerah. Sampai saat masih sedikit bukti yang mengungkapkan adanya pengaruh alokasi anggaran belanja pemerintah pusat terhadap pendapatan yang diperoleh Kementerian Negara/Lembaga (K/L). Riset ini bertujuan untuk mengungkapkan pengaruh alokasi anggaran terhadap realisasi Penerimaan Negara Bukan Pajak (PNBP) pada K/L selama periode 2012-2017, sebelum pemberlakuan UU Nomor 9 Tahun 2018 tentang Penerimaan Negara Bukan Pajak. Metode pengambilan sampel yang digunakan adalah purposive sampling, diperoleh 24 instansi pemerintah sebagai objek penelitian. Dengan menggunakan analisis granger dan panel data dengan pendekatan random effect model, penelitian ini menguji pengaruh belanja barang, belanja modal, dan belanja pegawai terhadap kinerja PNBP. Hasil studi ini menyimpulkan bahwa belanja barang berpengaruh signifikan terhadap capaian realisasi PNBP pada K/L, sementara kedua variabel belanja yang lain tidak berdampak signifikan

STUDI KASUS INTERVENSI PEMERINTAH BAGI USAHA MIKRO, KECIL, DAN MENENGAH DI MASA PANDEMI COVID-19

This study investigates the impact of the COVID-19 pandemic on MSMEs and how Government intervention affects their capacity to survive. Through a survey of 368 respondents, namely debtors/beneficiaries, aid distributors, policymakers, and supervisors, this case study finds that the COVID-19 pandemic has resulted in business delays. The finding means that the government assistance schemes are the key to business continuity for MSMEs during the COVID-19 pandemic. With the help from the Government, the business actors in the sample of this study can maintain their business. Although some MSMEs reduced the number of workers employed, some MSMEs still survived, even increased their workers and business turnover. While the research identifies key success factors of Government programs, there are also some challenges in their implementation. This study recommends that the Government continues giving assistance programs for MSMEs. In addition, the Government should relax requirements while focusing on new beneficiaries. Building an integrated MSME database is also necessary, and in the future, the Government must integrate the assistance program with financial literacy and innovation programs. The policy implication of this research is that the future programs of government poverty alleviation need to focus on MSMEs.

ANALISIS DAMPAK PENGELUARAN PEMERINTAH DI BIDANG PENDIDIKAN TERHADAP PDB PER KAPITA: SPENDING MORE OR SPENDING BETTER

Government spending is the first way to create quality human resources through budget allocation commitments in the education sector. In turn, a labor market filled with quality human resources will encourage welfare and productivity and it will impact the national economy. This study aims to analyze the relationship of government spending in education to the aggregate welfare proxied using GDP per capita. This study used time-series data 1980-2018 from World Development Indicators (WDI) World Bank. Vector Error Correction Model (VECM) is employed to analyze the government spending in the education sector to the welfare. Empirically, the findings of this study reveal that government spending in the education sector affects aggregate welfare with a little magnitude. The issue of equity and disparity in fiscal capacity among regions is the main matter. On the other side, Geographic, social, cultural, and population conditions are challenges that must be solved by the government.

PENERAPAN LOGIC MODEL DAN PENGANGGARAN BERBASIS KINERJA DALAM PERATURAN PENGANGGARAN

ABSTRACT This study purposes to reveal the logic model in regulation, particularly in preparation Work and Budget Planning of Ministry/Agency (RKAKL). This paper builds logic model follows Knowlton, Lisa Wyatt., & Cynthia C. Phillips (2013). The result shows logic model Knowlton, Lisa Wyatt., & Cynthia C. Philips are reffered in broad outline but they difference in structure and terminology of logic model elements. This difference is important to know because it can affect the clarity of the logical relationship of input-activity-output-outcome-impact so that the final results of a program are achieved. This study captures the development of logic model in buget regulation on period 2010 – 2018. ABSTRAK Tujuan kajian ini mengungkap logic model dalam peraturan penganggaran, khususnya petunjuk penyusunan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (RKAKL). Pengungkapan kajian ini menggunakan tahapan membangun logic model berdasarkan model Knowlton, Lisa Wyatt., & Cynthia C. Philips (2013). Hasil kajian menunjukkan bahwa logic model Knowlton, Lisa Wyatt., & Cynthia C. Philips diacu sebagai gambaran besar saja tetapi ada perbedaan dalam struktur dan terminologi elemen-elemen logic model. Perbedaan tersebut penting diketahui karena dapat berpengaruh terhadap kejelasan hubungan kasualitas input-activity-output-outcomeimpact yang logis sehingga hasil akhir suatu program tercapai. Kajian ini merupakan upaya memotret perkembangan logic model dalam peraturan penganggaran tahun 2010-2018.

EFEKTIVITAS BANTUAN LANGSUNG TUNAI DANA DESA DALAM PEMULIHAN EKONOMI DI DESA

BLT Dana Desa merupakan program jaring pengaman sosial untuk pemulihan ekonomi masyarakat yang terdampak akibat pandemi Covid-19. Covid-19 telah menimbulkan dampak pada aspek sosial, ekonomi, dan keuangan selain dampaknya terhadap aspek kesehatan masyarakat. Tujuan penelitian ini yaitu untuk mengetahui efektivitas pelaksanaan BLT Dana Desa dan kendala dalam pemulihan ekonomi di daerah. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dengan jumlah sampel sebanyak 33 desa. Hasil penelitian menunjukkan bahwa pelaksanaan BLT Dana Desa dapat berjalan dengan sangat efektif hal ini dapat dilihat dari hasil pembagian antara outcome dengan output pelaksanaan BLT Dana Desa menunjukkan angka 114,93 persen. Namun dalam pelaksanaannya terdapat kendala yang dihadapi antara lain keterbatasan anggaran yang ada dari Dana Desa untuk BLT Dana Desa, ketidaksesuaian data dalam penentuan penerima bantuan termasuk BLT Dana Desa dan ketersediaan infrastruktur penyaluran.

ANALISIS KEBIJAKAN COMPLIANCE RISK MANAGEMENT BERBASIS MACHINE LEARNING PADA DIREKTORAT JENDERAL PAJAK

Implementation of tax self-assessment system gives full trust to taxpayers to calculate, pay, and report their tax themselves. To get the optimum result, the implementation of this system is determined by the level of compliance of the taxpayers. It is affected by internal and external factors such as technology, resources, legislation where the tax authority operating, organization’s aim and strategy, and public general tax conformity. This study aim to analyze taxpayer conformity level with machine based Compliance Risk Management (CRM) policy. This study is using qualitative approach through interview with people who have roles in implementing tax policy in Indonesia. This study founds the importance of machine learning based CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing big data analytics with machine learning algorithm as an important source of information in decision making process, and helps predict taxpayers with potential fraud, so it can be used to reduce task risk before it happens.

REALITAS PENATAUSAHAAN PIUTANG PAJAK PEMERINTAH

The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury

ANALISIS KEBIJAKAN AKUNTANSI KOLEKSI BAHAN PUSTAKA SEBAGAI BARANG MILIK NEGARA DI INDONESIA

ABSTRACT The research aims to analyze the conditions of practice and accounting policies for library material collection transactions within Government Accounting Standards/Bultek based on IPSAS and BMN regulations and to provide objective input forms required for specific accounting policies related to library collections as BMN in National Library within Guidance Notes No. 2 Accounting for Library based on IPSAS. This case study qualitative research uses instruments resulting from in-depth interviews, document studies and focus group discussions with National Library, Ministry of Finance and KSAP. The results show that current accounting policies cause technical problems in the recognition and measurement of collections of library materials as assets, resulting in inaccurate data collections of library materials as assets and collections, besides media transfer transactions and digitalization innovations that have not been accommodated in policies, other matters are processes. The library business is not yet in sync with accounting policies including existing information systems. It requires specific accounting policies related to library material collections with objective input in the form of: classification and judgment arrangements, recognition, measurement, media transfer transactions and digitization, including information systems that refer to Guidance Notes and will need to be adjusted to the existing conditions in the National Library.

PEMULIHAN EKONOMI NASIONAL PADA MASA PANDEMI COVID-19: ANALISIS PRODUKTIVITAS TENAGA KERJA SEKTOR PERTANIAN

This study aims to determine the National Economic Recovery (PEN) policy in supporting increased labor productivity in the agricultural sector and the measures that can take so that the PEN policy can boost labor productivity in the agricultural sector. This research method is descriptive qualitative using secondary data. The results showed that the PEN policy supported the increase in labor productivity in the agricultural sector through additional social assistance allocations and additional pre-employment cards. This assistance and support aim to ensure that the agricultural sector actors can continue to work and be productive. The PEN program can boost labor productivity in the agricultural sector by using pre-employment cards that allow residents to access entrepreneurship education and training activities to support environmentally friendly and sustainable agricultural practices. The education and training are focused on mastering information technology to support the creation of an agricultural ecosystem that includes input and input processes, including digitization in marketing various agricultural products to consumers. Abstrak Penelitian ini bertujuan untuk mengetahui kebijakan Pemulihan Ekonomi Nasional (PEN) dalam mendukung peningkatan produktivitas tenaga kerja sektor pertanian dan upaya yang dapat ditempuh agar kebijakan PEN dapat mendorong peningkatan produktivitas tenaga kerja sektor pertanian. Metode penelitian ini adalah kualitatif deskriptif menggunakan data sekunder. Hasil penelitian menunjukkan bahwa kebijakan PEN mendukung peningkatan produktivitas tenaga kerja sektor pertanian melalui penambahan penyaluran Program Keluarga Harapan (PKH) / alokasi bantuan sosial (bansos) dan tambahan kartu prakerja kepada petani. Bantuan dan dukungan tersebut bertujuan agar pelaku di sektor pertanian dapat tetap bekerja dan produktif. Upaya yang dapat dilakukan agar program PEN dapat mendorong peningkatan produktivitas tenaga kerja sektor pertanian melalui pemanfaatan kartu prakerja yang memungkinkan penduduk mengakses kegiatan pendidikan kewirausahaan dan pelatihan untuk mendukung praktik pertanian yang ramah lingkungan dan berkelanjutan. Pendidikan dan pelatihan tersebut difokuskan pada penguasaan dalam pemanfaatan teknologi informasi guna mendukung terwujudnya ekosistem pertanian yang mencakup proses input dan input, termasuk digitalisasi dalam pemasaran berbagai produk pertanian kepada konsumen.

ANALISIS DAMPAK BELANJA PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI INKLUSIF JAWA TIMUR

Penelitian ini bertujuan untuk meneliti pengaruh belanja fungsi ekonomi, fungsi kesehatan, dan fungsi pendidikan sebagai variabel utama serta pdrb perkapita dan tingkat pengangguran terbuka sebagai variabel kontrol terhadap Indeks Pembangunan Ekonomi Inklusif (IPEI) sebagai proxy dari pertumbuhan ekonomi inklusif. Metode yang digunakan adalah Panel Vector Error Correction Model (PVECM) pada 38 kabupaten/kota di Jawa Timur selama kurun waktu 2014-2018. Dari hasil penelitian terlihat bahwa belanja fungsi ekonomi, fungsi kesehatan, fungsi pendidikan, dan pdrb perkapita berpengaruh positif signifikan terhadap pertumbuhan ekonomi inklusif dalam jangka panjang. Sedangkan tingkat pengangguran terbuka berpengaruh negatif. Dalam jangka pendek, belanja fungsi kesehatan dan belanja fungsi pendidikan berpengaruh positif dan signifikan terhadap pertumbuhaan ekonomi inklusif, sedangkan belanja fungsi ekonomi, pdrb perkapita, dan tingkat pengangguran terbuka tidak berpengaruh terhadap pertumbuhan ekonomi inklusif. Kontribusi belanja fungsi ekonomi, fungsi kesehatan, fungsi pendidikan, pdrb perkapita dan tingkat pengangguran terbuka terhadap pertumbuhan ekonomi inklusif yaitu sebesar 47 persen. Hal ini berarti juga terdapat peran faktor lain termasuk peran swasta dalam menggerakkan perkembangan pembangunan ekonomi inklusif di Jawa Timur.