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"Peningkatan indeks kebahagiaan Indonesia di dalam negeri dalam 1 dekade terakhir berbanding terbalik dengan peringkat kebahagiaan Indonesia di dunia yang terus menurun. Beberapa studi telah mencoba mengidentifikasi faktor apa yang paling berpengaruh kepada kebahagiaan, dan salah satu faktor yang sangat mempengaruhi kebahagiaan adalah relative income. Tetapi, seiring berjalannya waktu, relative income juga menimbulkan perdebatan di banyak studi. Di Indonesia sendiri, studi relative income tidak terlalu banyak sehingga pengaruh relative income dengan kebahagiaan di Indonesia tidak banyak dibahas. Pada penelitian ini, penulis mencoba menganalisa hubungan relative income dengan kebahagiaan di Indonesia. Ada dua model yang digunakan yaitu model 1 dimana relative income didapatkan dengan survei self-assessment dan model 2 dimana relative income dihitung menggunakan pembagian antara income dengan predicted income. Hasil dari kedua model berbeda yaitu pada model 1, relative income mempengaruhi kebahagiaan. Sedangkan pada model 2, relative income tidak mempengaruhi kebahagiaan. Selain itu, hasil dari kedua model sama-sama menunjukkan bahwa absolute income sangat mempengaruhi kebahagiaan di Indonesia.

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The increase in Indonesia's happiness index domestically over the past decade appears to be inversely related to Indonesia's declining global happiness rankings. Numerous studies have endeavored to identify the factors most influential in determining happiness, with relative income emerging as a significant contributor. However, over time, relative income has become a subject of debate in various studies. In Indonesia, there has been a relatively limited number of studies on relative income, resulting in a lack of discussions regarding its impact on happiness in the country. In this research, the author seeks to analyze the relationship between relative income and happiness in Indonesia. Two models are employed: Model 1, wherein relative income is obtained through self-assessment surveys, and Model 2, wherein relative income is calculated by dividing income by predicted income. The outcomes of the two models are different; in Model 1, relative income influences happiness, while in Model 2, relative income does not exhibit a significant impact on happiness. Furthermore, both models indicate that absolute income significantly influences happiness in Indonesia."

"This article provides empirical evidence of the link between technological change and overall income inequality in 14 EU countries. The analysis begins by testing the skill - biased technological change (SBTC) hypothesis in sectors with different levels of technology intensity...."

"Biaya jabatan adalah biaya untuk mendapat, menagih, dan memelihara penghasilan sehubungan dengan pekerjaan, namun, dalam konsep yang lebih sederhana dan terstandarisasi. Kebijakan biaya jabatan mengalami perubahan terakhir di tahun 2008 dan belum dilakukan penyesuaian kembali hingga saat ini. Kondisi perekonomian Indonesia mengalami kedinamisan sehingga jika dilihat secara garis besar, besaran kebijakan biaya jabatan tidak merepresentasikan kondisi terkini. Selain itu, terdapat perbedaan perlakuan biaya antara business income dan employment income melatar belakangi kajian terhadap penelitian ini. Penelitian ini bertujuan untuk mengidentifikasi penentuan besaran maksimal biaya jabatan dan memperoleh gambaran tentang kesesuaian besaran batas maksimal biaya jabatan berdasarkan tinjauan perkembangan kondisi perekonomian Indonesia saat ini. Selain itu, penelitian ini turut meninjau kesesuaian biaya jabatan berdasarkan prinsip tax fairness sebagai prinsip utama dalam menetapkan kebijakan pajak penghasilan dan kerap kali digunakan sebagai alat untuk mengevaluasi model, konsep, dan pengukuran keadilan pajak. Penelitian ini dilakukan dengan menggunakan pendekatan post-positivisme dengan metode penelitian convergent mixed method. Pengumpulan data dilakukan melalui wawancara mendalam dan survei kepada Pegawai Tetap di DKI Jakarta. Hasil penelitian menunjukan bahwa faktor penentu biaya jabatan ditentukan oleh inflasi, biaya transportasi, dan biaya yang tidak ditunjang oleh perusahaan. Kebijakan biaya jabatan perlu disesuaikan secara berkala dengan memperhatikan tingkat inflasi dan dinamika biaya yang tidak ditunjang oleh perusahaan. Kemudian, jika ditinjau berdasarkan prinsip tax fairness menunjukkan bahwa kebijakan biaya jabatan belum sepenuhnya memenuhi prinsip tax fairness. Rekomendasi yang diajukan dari penelitian ini adalah perlu dilakukannya evaluasi biaya jabatan secara berkala dan mempertimbangkan faktor determinan lain selain dengan biaya transportasi.

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Occupational expenses are the costs of obtaining, collecting and maintaining income related to employment, but in a simplified and standardized concept. The occupational expenses policy was updated in 2008 and the policy has not been readjusted to the present. Indonesia's economic conditions are dynamic, therefore, if examined in general, the amount of the occupational expenses policy does not represent the current conditions. In addition, there are differences in expense treatment between business income and employment income that are the background for the analysis of this research. This research aims to identify the determination of the maximum amount of the occupational expenses and obtain an overview of the appropriateness of the maximum amount based on a review of the current of Indonesia's economic conditions. In addition, this research also examines the appropriateness of occupational expenses based on the tax fairness principle as the main principle in determining income tax policy and frequently used as a method to evaluate tax fairness models, concepts, and measurements. This research was conducted using a post-positivism approach with a convergent mixed method. Data collection was conducted through in-depth interviews and surveys to permanent employees in DKI Jakarta. The results of the research show that the determinants of occupational expenses are determined by inflation, transportation costs, and costs that are not provided by the company. The occupational expense should be adjusted periodically in consideration of the inflation and the dynamics of cost that are not covered by the company. In other cases, if examined in accordance to the tax fairness principles, the occupational expenses policy is not entirely fulfilling the tax fairness principles. The recommendation proposed from this research is that occupational expenses policy need to be evaluated periodically and should be considered determinants of occupational expenses other than transportation cost."