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"ABSTRAK

Program bantuan tunai telah menjadi kebijakan pengentasan kemiskinan utama di beberapa negara berkembang. Penelitian ini menganalisis dampak yang dirasakan dari Bantuan Langsung Tunai (BLT) sebagai Unconditional Cash Transfer (UCT) atau program transfer tunai tanpa syarat di Indonesia dengan melakukan pengujian terhadap persepsi kesejahteraan secara subjektif rumah tangga penerima bantuan. Dua putaran data panel dari   Indonesian Family Life Survey (IFLS) di tahun 2007 (IFLS-4) dan tahun 2015 (IFLS-5) digunakan dalam penelitian ini, dimana indikator kesejahteraan subjektif berasal. Tiga kategori utama komponen kesejahteraan subjektif dikembangkan dengan menggunakan Principle Component Analysis (PCA) yaitu : kepuasan keluarga, persepsi masa depan, dan persepsi terhadap anak-anak. Metode Ordinary Least Squares (OLS) dan Fixed Effect  digunakan untuk menentukan dampak program UCT terhadap kesejahteraan subjektif. Secara umum program UCT di Indonesia berkorelasi negatif atau tidak berdampak pada peningkatan kesejahteraan subjektif penerima dibandingkan dengan non-penerima bantuan. Diantara tiga komponen kesejahteraan subjektif, kepuasan keluarga terlihat menerima dampak yang  signifikan dan positif dari program UCT. UCT juga dapat membantu penerima manfaat mempertahankan tingkat konsumsi yang stabil selama guncangan ekonomi jangka pendek, tetapi tidak berpengaruh terhadap persepsi masa depan dan persepsi terhadap kesejahteraan anak-anak.

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ABSTRACT

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Cash transfer programs have become the main poverty-alleviating policy in several developing countries. This study analyzes the perceived impact of Direct Cash Assistance (BLT) as an Unconditional Cash Transfer (UCT) program in Indonesia by examining beneficiary households subjective wellbeing. Two rounds of Indonesian Family Life Survey (IFLS) panel data from 2007 (IFLS-4) and 2015 (IFLS-5) are used, from which this study take the subjective wellbeing indicators. Three main categories of subjective wellbeing components are developed using Principle Component Analysis (PCA): family satisfaction, future perception, and children. Ordinary Least Squares (OLS) and fixed effect methods are used to determine the impact of UCT program on subjective wellbeing. The Indonesian UCT program is negatively correlated or has no impact on improving recipients subjective wellbeing compared to that of non-recipients. Out of the three subjective wellbeing components, family satisfaction appears to have received significant and positive impact from the UCT program. UCT may also help beneficiaries maintain stable consumption level during short-term economic shocks, but future perception and children s wellbeing perception are not found to be affected.

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"ABSTRAKBaik negara maju maupun negara berkembang telah menghadapi fenomenayang sulit dihindari, yaitu populasi yang menua. Hal yang membedakan adalahnegara maju memiliki strategi dan program yang lebih terstruktur dan matang untukmenghadapi fenomena ini daripada negara berkembang, termasuk Indonesia.Dengan tidak adanya bantuan formal yang memadai dan komprehensif daripemerintah, orang lanjut usia bergantung pada dukungan antargenerasi danpendapatan dari keikutsertaan mereka di pasar tenaga kerja. Makalah ini membahashubungan antara dukungan antar generasi (transfer keluarga dan koresidensi)dengan pasokan tenaga kerja lanjut usia yang menerapkan metode kuantitatif.Dengan menggunakan data IFLS, penelitian ini menemukan bahwa transferkeuangan keluarga dan koresidensi mengurangi keputusan orang lanjut usia untukbekerja pada masa pensiun. Selain itu, karakteristik anak-anak dan orang tua adalahfaktor penting yang mempengaruhi transfer keuangan keluarga dan keputusanuntuk tinggal bersama.

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ABSTRACTBoth developed and developing countries have faced a phenomenon that isdifficult to avoid, namely an ageing population. Furthermore, developed countrieshave strategies and programs that are more structured and mature to deal with thisphenomenon than developing countries, including Indonesia. In the absence ofadequate and comprehensive formal assistance from the government, elderly peopledepend on intergenerational support and income from their participation in the labormarket. This paper discusses the relationship between intergenerational support(family transfer and coresidency) with elderly labor supply implementingquantitative methods. Utilizing IFLS data, this study found that family transfer andcoresidency reduce the decision of elderly people to work during retirement.Moreover, the characteristics of children and parents are essential factors tomotivate family transfer and coresidency."

"[ABSTRAKTesis ini menganalisa masalah kepatuhan perpajakan yang dihadapi Indonesiadengan menggunakan 2.383 data Wajib Pajak Orang Pribadi selama tahun pajak2013 di Duren Sawit, Jakarta Timur. Analisa didasarkan kepada lima variabelindependen yang terdiri dari dua variabel faktor demografi yaitu usia dan jeniskelamin dari Wajib Pajak serta tiga variabel independen lainnya yaitu sektor usahaWajib Pajak dan status penyampaian Surat Pemberitahuan (SPT) PajakPenghasilan Orang Pribadi tahun pajak 2011 dan tahun pajak 2012. Dibandingkandengan penelitian sebelumnya, tesis ini menggunakan internal data yang diperolehlangsung dari Direktorat Jenderal Pajak (DJP) Republik Indonesia. Denganmengkomparasi tiga metode statistik yaitu Metode Probit, Logit, dan LinearProbablity Method (LPM), analisa pada tesis ini dibagi kedalam dua model yangdidasarkan pada status penyampaian SPT tahun pajak sebelumnya. Model pertamadengan memasukan variabel status pajak tahun sebelumnya, menyimpulkanbahwa semua variabel independen secara signifikan mempengaruhi tingkatkepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun berjalan. Sementara,pada model kedua, hanya variabel sektor usaha yang mempengaruhi secarasignifikan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahunpajak berjalan. Sehingga dapat disimpulkan bahwa sektor usaha Wajib Pajakmempunyai peran penting dalam hubungannya dengan tingkat kepatuhanperpajakan Wajib Pajak Orang Pribadi di Duren Sawit, Jakarta Timur.ABSTRACTThis paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia., This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.]"

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Penelitian ini bertujuan mendeteksi Unplanned Evasion (UPE) pada wajib pajak orang pribadi di sektor UMKM di Indonesia yang berfokus di Pasar Tanah Abang. UPE adalah manipulasi yang dilakukan oleh WP pada saat melaporkan kewajiban perpajakannya. Penelitian ini menggunakan metode Benford’s law dengan data internal DJP. Hasil tes digit pertama dan dua digit pertama menunjukkan bahwa pendapatan yang dilaporkan tidak mengikuti Benford’s law. Untuk mengukur besarnya UPE, digunakan model faktor distorsi, sebesar –11,28%, menyimpulkan bahwa secara agregat ada UPE yang substansial. Studi ini juga mengeksplorasi lebih lanjut heterogenitas berdasarkan jenis kelamin dan usia, menemukan bahwa UPE terkonsentrasi diantara laki-laki dan wajib pajak yang lebih tua.

 

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This study intends to detect Unplanned Evasion (UPE) among individual taxpayers in MSMEs sector in Indonesia that focus on Tanah Abang Market. UPE refers to manipulation by taxpayers at the time of filing their tax obligations. This research uses Benford's law and internal data from the DGT. The first digit and first two-digit tests showed that reported income did not follow Benford's law. To measure the magnitude of UPE, this study uses a distortion factor model, suggesting distortion of –11.28%, concludes that there is substantial UPE at the aggregate. The study further explores heterogeneity by gender and age, finding that UPE is concentrated among men and older taxpayers.

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"Para pengamat ekonomi telah meneliti hubungan antara pengeluaran pemerintah dengan kemiskinan, kesehatan, dan pendidikan sejak beberapa dekade yang lalu. Sehingga, banyak teori dan bukti empiris telah ditemukan sejak saat itu. Penelitian ini bertujuan untuk mengevaluasi kaitan antara Dana Otonomi Khusus (Otsus) sebagai salah satu jenis pengeluaran pemerintah, dengan indikator-indikator kemiskinan, kesehatan, dan pendidikan di Provinsi Aceh, melibatkan panel data dari 30 provinsi dalam periode 2002-2018. Metode sintetik kontrol digunakan karena model dimaksud biasanya digunakan pada kasus-kasus intervensi kebijakan pemerintah dalam studi kasus perbandingan. Hasil penelitian menunjukkan bahwa dana otsus berperan penting dalam menurunkan tingkat kemiskinan, meningkatkan akses sanitasi yang aman, dan menaikkan tingkat penerimaan siswa sekolah menengah atas. Namun demikian, tidak ada hubungan yang jelas antara alokasi dana otsus dan akses air bersih.

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Economists have talked about government expenditure and its relation with poverty, health, and education from decades ago. Indeed, many theories and empirical evidence have been conducted since then. This study aims to evaluate relationship between one type of government spending, Special Autonomy Fund (SAF), and poverty, health, and education indicators in Aceh province, Indonesia, using panel dataset of 30 provinces in 2002-2018 period. Synthetic Control Method (SCM) is used as the model, since it is commonly applied to the cases of policy intervention in comparative case studies. This paper discovers that the SAF lowers poverty rate, escalate access to safe sanitation, and improve net enrollment ratio of senior secondary school. Nevertheless, there is no prominent association between SAF allocation and access to safe water."

"Penelitian ini menggunakan data SAKERNAS 2019-2021 untuk meneliti situasi ketenagakerjaan dan kesenjangan upah antar gender sebelum dan selama pandemi Covid-19 dengan menggunakan OLS untuk mengetahui faktor penentu upah dan Blinder-Oaxaca untuk menguraikan komponen-komponen kesenjangan upah. Hasil penelitian mengungkapn bahwa pekerja laki-laki diupah 38% lebih tinggi daripada pekerja perempuan pada tahun 2019, dan kesenjangan upah menurun masing-masing menjadi 35,7% pada tahun 2020 dan 35,2% pada tahun 2021. Analisis lebih lanjut dengan uji-t dan uji-z pada perbandingan kesenjangan upah antar sektor dan provinsi menyimpulkan bahwa tidak ada perubahan yang signifikan pada kesenjangan upah antar gender di Indonesia selama pandemic Covid-19 tahun.

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This study uses SAKERNAS 2019-2021 data to investigate the employment situation and the wage gap across genders before and during the Covid-19 pandemic by employing OLS to examine the wage determinants and Blinder-Oaxaca to decompose the wage gap. The result reports that male workers waged 38 percent higher than female workers in 2019, and the wage gap decreased to 35.7 percent and 35.2 percent, respectively, in 2020 and 2021. Further analysis with t-test and z-test on wage gap comparisons among business sectors and provinces find no evidence that the wage gap across genders changes due to the Covid-19 pandemic."

"[ABSTRAKPerilaku ketidakpatuhan wajib pajak sudah menjadi permasalahan utamabertahun-tahun di berbagai negara berkembang termasuk Indonesia. Permasalahanini menimbulkan dampak yang besar untuk pembangunan di Indonesia, terutamakarena pajak menjadi bagian terbesar dalam penerimaan negara. Penelitian inidilakukan dengan melihat permasalahan ketidakpatuhan tersebut sebagai latarbelakang penelitian serta mencari tahu faktor-faktor yang menentukan kepatuhanwajib pajak badan dalam memenuhi kewajiban perpajakan.Kemudian, factor-faktor tersebut akan dibagi menjadi dua aspek; aspekkarakter perusahaan dan aspek perilaku perusahaan. Selanjutnya, data berasal dariKantor Pelayanan Pajak Pratama Jakarta Duren Sawit sebagai data sekunder dandata survey yang didasarkan pada persepsi wajib pajak badan sebagai data primer.Perbedaan data penelitian akan di bawa ke dalam dua analisa utama, yaitu regresilogistic dan regresi berganda.Hasil penelitian menunjukkan bahwa pelaporan pajak tahun sebelumnya danpersepsi korupsi mempengaruhi kepatuhan wajib pajak secara signifikan,sementara faktor-faktor lainnya tidak mempunyai pengaruh secara keseluruhan.Hal ini secara menyeluruh menyimpulkan bahwa semua factor-faktor kepatuhanadalah satu kesatuan yang harus dijadikan bahan pertimbangan untuk mengurangiperilaku ketidakpatuhan dari wajib pajak, dimana persepsi korupsi adalah faktorutama yang seharusnya menjadi kebijakan penting bagi pemerintah.

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ABSTRACTFor years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government.;For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government, For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government]"