Hasil Pencarian  ::  Simpan CSV :: Kembali

"Micro, Small, and Medium Enterprises (MSMEs)have a major contribution to the economy of developing countries. However, the contribution of this sector to state revenues from the tax sector is still low because the level of compliance and tax payments of MSME taxpayers are still low. This research examines the strategies which can increase the MSMEs’ compliance level regarding the amount of payment and tax return report. This study uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) as a guide for conducting a systematic literature review of articles meeting the predetermined criteria. This study shows that the research model on the strategy to improve MSMEs’ compliance is dominated by quantitative studies, qualitative studies, mixed-methods, literature reviews, and experimental studies. This study suggests ten strategies to be used by the tax authority to improve MSME tax payers’ compliance. The ten strategies are providing tax education and training, service modernization, applying the same sanctions to all non-compliant taxpayers, tax reform, increasing public trust in tax authorities and government to increase voluntary compliance, improving MSME tax morale, maintaining and increasing engagement with taxpayers, increasing awareness and tax knowledge of taxpayers about the penalties and sanctions, supporting MSME business actors, and applying behavioral insights approach.This study recommends that tax authority should identify factors that affect MSME tax payers’compliance and create strategies to improve the MSME tax payers’ compliance."

"Ketepatan kurva imbal hasil pemerintah sangat penting karena menjadi dasar harga semua sekuritas keuangan domestik. Pengukuran kurva imbal hasil membutuhkan data dari himpunan obligasi benchmark. Tetapi, setiap individu obligasi benchmark masih mengandung premi likuiditas individu obligasi dan premi tersebut mempersulit pengukuran tersebut dan perhitungan nilai aset lainnya. Indikator keberadaan premi likuiditas dapat dilihat pada galat-galat harga obligasi benchmark yang idiosinkratik, galat yang heteroskedastik dari hasil estimasi bootstrap dan hasil pengukuran parameter yang overshooting. Untuk membuat kurva imbal hasil yang tepat, peneliti mengembangkan konsep imbal hasil dasar (basic yield) dari Durand (1942), yaitu imbal hasil yang bebas premi likuiditas dan bebas premi risiko likuiditas. Peneliti memperluas definisi dari sebuah titik imbal hasil dasar menjadi kurva imbal hasil dasar. Untuk membuat kurva imbal hasil dasar, peneliti harus terlebih dahulu mengembangkan metode pengukuran kurva imbal hasil nominal dan kemudian metode pengukuran kurva imbal hasil dasar. Pada tahap awal penelitian empiris, peneliti menyusun dua buah estimasi bootstrap hibrid yang terdiri dari algoritma Monte Carlo dan algoritma Newton untuk membentuk kurva imbal hasil spot. Peneliti mengidentifikasi tiga sumber penyebab parameter yang overshooting, yaitu: kurangnya kepadatan sampling algoritma Monte Carlo, titik sadel dan data harga obligasi benchmark yang idiosinkratik. Untuk mengatasi dua sumber pertama masalah parameter yang overshooting tersebut, peneliti mengembangkan metode-metode penentuan jumlah iterasi algoritma Monte Carlo dan memodifikasi algoritma Newton untuk mengatasi titik-titik sadel pada estimasi bootstrap kurva imbal hasil nominal. Untuk mengatasi sumber parameter yang overshooting terakhir, peneliti mengembangkan model premi likuiditas untuk mengompensasi inovasi-inovasi ukuran likuiditas pada estimasi bootstrap kurva imbal hasil dasar. Dengan estimasi bootstrap hibrid dan model premi risiko likuiditas di atas, peneliti telah berhasil membentuk kurva imbal hasil dasar dengan menggunakan data-data obligasi on-the-run dari pemerintah Indonesia dan pemerintah Amerika Serikat dan mewakili pasar yang masih berkembang dan telah maju mulai dari tanggal 17 April 2013 sampai dengan 29 Oktober 2013. Walaupun peneliti memperoleh tingkat kurva imbal hasil yang hampir sama antara dasar dan nominal, tetapi estimasi bootstrap kurva imbal hasil dasar menghasilkan galat hasil estimasi yang lebih homoskedastik dari pada galat metode estimasi nominal. Estimasi bootstrap kurva imbal hasil dasar dapat mengontrol galat sehingga memperoleh galat harga yang homoskedastik sepanjang tenor.

---

A proper sovereign term structure is a central to price all domestic financial securities. Term structure measurement requires a set ofbenchmark bonds. However, each benchmark bond contains liquidity premium and the premium flaws the measurement and other asset valuations. Idiosyncratic bond price errors indicate the existence of liquidity premium. The errors make further heteroscedastic estimation errors and overshooting parameters.

To construct a proper term structure, researcher develops the concept of basic yield of Durand (1942) which it is a liquidity premium free and liquidity-riskpremium free yield-to maturity (YTM). The researcher extends the term of basic yield from a point ofYTM to basic term structure. To measure a basic term structure, researcher sequentially has to develop a measurement methodology of nominal term structure and then that of basic term structure.

At the beginning, researcher applies two hybrid bootstrap estimations consisting of Monte Carlo and Newton algorithms to generate spot term structures. Researcher has identified three sources of overshooting parameter errors, i.e.: inadequate sampling density of Monte Carlo algorithm, saddle points and idiosyncratic price data. To overcome the first and the second problems, researcher develops some methods to set iteration numbers of Monte Carlo algorithm and modifies Newton algorithm to handle saddle points in nominal term structure estimation. Researcher also develops liquidity premium model to compensate liquidity-measure innovations in basic term structure estimation.

Using the hybrid bootstrap estimation and measuring the basic term structure, researcher has successfully developed and implemented the methodology to estimate the data of on-the-run Indonesian domestic government and the US Treasuries bonds and to represent developing and developed markets from April 2013 to October 2013. Even researcher gets similar term structures of both nominal and basic, however, the basic bootstrap estimation generates more homoscedastic error than that of the nominal method. The modified bootstrap estimation can control price errors so that the errors are homoscedastic over the course of time-to-maturity."

"This research investaged the causal relationship between financial development and total output (Gross Domestic Products/GDP) Indonesia period 2001Q1-2009Q1 using Granger Causality. The research question is whether financial development causes economic output or reversely. Financial development was proxied by ratio broad money to GDP (M2Y), ratio total credit provided by banking to GDP (CRY) and ratio investment credit provided by banking to GDP (INVY) and total economic output was measured by real GDP. Results of this research are the variables have unit root and stationer in first difference. Johansen cointegration test showed that in long run the variables will be cointegrated. Granger causality test showed that there were bi-directional causalities between LGDP, M2Y and CRY. But there was one direction causality from LGDP to INVY and M2Y to INVY."

"Di dalam situasi perekonomian dunia yang tidak menentu saat ini, memang menarik untuk menganalisa, apakah kebijakan perekonomian Indonesia sudah cukup tepat untuk menghadapi carut marut perekonomian global yang demikian terpuruk saat ini; atau perekonomian Indonesia akan turut terpuruk dengan tekanan resesi ekonomi dunia yang sedemikian besar. Tulisan ini akan mencoba melihat latar belakang terjadinya krisis dan menyelami kebijakan-kebijakan yang telah diambil Pemerintah Indonesia dalam menghadapi krisis, untuk kemudian dianalisa secara ringkas dan diambil kesimpulan dan dibuat saran masukan untuk menambah khasanah dalam mengatasi masalah yang harus dihadapi bersama oleh bangsa Indonesia saat ini."

"Isu transparansi pajak selalu muncul dari opini publik mengenai kepatuhan pajak. Belum banyak bukti empiris mengenai efektivitasnya dalam meningkatkan kepatuhan pajak. Namun, praktik di beberapa negara menunjukkan bahwa pengungkapan publik tentang pajak telah berdampak positif dalam mengurangi tunggakan pajak dan tingkat ketidakpatuhan pajak. Naming dan shaming merupakan salah satu instrumen keterbukaan informasi publik. Untuk itu, penelitian ini bertujuan untuk menggali opini wajib pajak tentang instrumen naming and shaming. Penelitian ini dilakukan dengan pendekatan kuantitatif dengan teknik pengumpulan data survey terhadap Wajib Pajak Orang Pribadi di DKI Jakarta, Depok, Tangerang, dan Bekasi. Survey dilakukan secara daring, dengan teknik self-administrative questionnaire. Hasil penelitian menunjukkan bahwa sebagian besar responden mendukung konsep keterbukaan informasi pajak melalui naming and shaming agar menjadi kontrol sosial terhadap perilaku wajib pajak yang merugikan penerimaan negara.

---

The issue of tax transparency always arises from public opinion regarding tax compliance. There is not much empirical evidence regarding its effectiveness in improving tax compliance. However, practice in several countries shows that public disclosure of taxes has a positive impact in reducing tax arrears and the rate of tax non-compliance. Naming and shaming are instruments for public information disclosure. For this reason, this study aims to explore public opinion about naming and shaming instruments. This research was conducted with a quantitative approach with survey data collection techniques on individual taxpayers in DKI Jakarta, Depok, Tangerang, and Bekasi. The survey was conducted online, using a self-administrative questionnaire technique. The results showed that most of the respondents supported the concept of tax information disclosure through naming and shaming in order to be a social control of the behavior of taxpayers that harm state revenues."

"Latar belakang: Pencapaian Millenium Development Goals (MDGs) akan mendapat penilaian dalam tiga tahun mendatang (2015). Beberapa parameter dari bidang kesehatan ibu dievaluasi secara berkesinambungan. Tujuan makalah ini adalah untuk melaporkan pencapaian kesehatan ibu yang diperoleh Indonesia berdasarkan data Riset Kesehatan Dasar (Riskesdas) 2010.Metode: Penggunaan data tersier dari Riskesdas terbaru (tahun 2010).Hasil: Hasil yang didapatkan berupa data perkawinan, reproduksi, abortus, akses ibu hamil ke pelayanan kesehatan, tempat persalinan, penolong persalinan, dan masa nifas.Kesimpulan: Informasi terbaru menyatakan adanya peningkatan pencapaian di bidang kesehatan ibu, namun tetap diperlukan upaya keras dalam mempertahankan dan meningkatkan pencapaian tersebut. Evaluasi berkesinambungan diperlukan untuk meningkatkan pencapaian ini.

---

AbstractBackground: Achievement of Millennium Development Goals (MDGs) will be assessed in the next three years (2015). Several parameters in the area of maternal health are evaluated continuously. The aim of this paper is to formally summarize and report the state of maternal health in Indonesia based on the data from Basic Health Survey (Riskesdas) 2010.Methods: This paper utilizes tertiary data obtained from the latest Riskesdas (2010).Results: Data that is available in the report covers data about marriage, reproduction health, abortion, access to health care for pregnancies, place of labor, health care provider, as well as rate of the first postpartum period visit.Conclusion: The latest data shows improvement in the maternal health area, nevertheless large effort in maintaining and improving the condition is still needed. Continuous evaluation is also proven to be essential in achieving the goals."