Hasil Pencarian

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Hasil Pencarian

Ditemukan 3 dokumen yang sesuai dengan query
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Awaludin Aji Riadi
"[ABSTRAK
Pajak di Indonesia merupakan kontributor terbesar total penerimaan pemerintah, sementara pajak penghasilan orang pribadi (PPh OP) hanya berkontribusi sekitar 10% dari total penerimaan pajak nasional. Banyak peneliti yang telah menguji hubungan antara tarif progresif PPh OP dan ketimpangan pendapatan. Penelitian ini menginvestigasi dampak dari tarif progresif PPh OP terhadap distribusi pendapatan di Indonesia menggunakan data mikro Susenas 2006 dan 2011. Dengan dekomposisi data Susenas berdasarkan faktor komponen: pengeluaran konsumsi, pajak penghasilan, dan tabungan, efek dari perubahan komponen tersebut terhadap ketimpangan total pendapatan dapat diketahui. Penelitian ini menemukan bahwa satu persen kenaikan komponen PPh OP di Indonesia cenderung untuk meningkatkan indeks Gini ketimpangan total pendapatan sebesar 1,4% di 2006 dan 1,8% di 2011. Hasil ini mengindikasikan bahwa struktur PPh OP tahun 2011 sedikit berkontribusi terhadap meningkatnya ketimpangan pendapatan. Dengan kata lain, PPh OP di Indonesia memiliki efek meningkatkan indeks Gini dari ketimpangan total pendapatan. Namun, komponen pengeluaran konsumsi memiliki efek menurunkan indeks Gini sampai dengan 6,4%.

ABSTRACT
Tax in Indonesia contributes as the largest share to total government revenue while personal income tax (PIT) only contributes nearly 10 percent to total national tax revenue. Many researchers have tried to examine the correlation between progressive personal income taxation and income inequality. This research investigates the impact of progressive PIT rates on income distribution in Indonesia by using micro data Susenas 2006 and 2011. By decomposing Susenas data by factor components: consumption expenditure, income tax, and savings, the effect of a marginal change on these components on total income inequality are captured. This study finds that a one percent increase in income tax in Indonesia tends to increase the Gini index of total income inequality 1.4% in 2006 and 1.8% in 2011. This implies that the income tax structure in 2011 slightly increases its contribution to the income inequality. In other words, income tax in Indonesia has unequalizing effect to the Gini index of total income inequality. However, consumption expenditure has the equalizing effect to the Gini index up to 6.4%.;Tax in Indonesia contributes as the largest share to total government revenue while personal income tax (PIT) only contributes nearly 10 percent to total national tax revenue. Many researchers have tried to examine the correlation between progressive personal income taxation and income inequality. This research investigates the impact of progressive PIT rates on income distribution in Indonesia by using micro data Susenas 2006 and 2011. By decomposing Susenas data by factor components: consumption expenditure, income tax, and savings, the effect of a marginal change on these components on total income inequality are captured. This study finds that a one percent increase in income tax in Indonesia tends to increase the Gini index of total income inequality 1.4% in 2006 and 1.8% in 2011. This implies that the income tax structure in 2011 slightly increases its contribution to the income inequality. In other words, income tax in Indonesia has unequalizing effect to the Gini index of total income inequality. However, consumption expenditure has the equalizing effect to the Gini index up to 6.4%., Tax in Indonesia contributes as the largest share to total government revenue while personal income tax (PIT) only contributes nearly 10 percent to total national tax revenue. Many researchers have tried to examine the correlation between progressive personal income taxation and income inequality. This research investigates the impact of progressive PIT rates on income distribution in Indonesia by using micro data Susenas 2006 and 2011. By decomposing Susenas data by factor components: consumption expenditure, income tax, and savings, the effect of a marginal change on these components on total income inequality are captured. This study finds that a one percent increase in income tax in Indonesia tends to increase the Gini index of total income inequality 1.4% in 2006 and 1.8% in 2011. This implies that the income tax structure in 2011 slightly increases its contribution to the income inequality. In other words, income tax in Indonesia has unequalizing effect to the Gini index of total income inequality. However, consumption expenditure has the equalizing effect to the Gini index up to 6.4%.]"
Lengkap +
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
T43097
UI - Tesis Membership  Universitas Indonesia Library
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Eko Susanto
"Penelitian ini meneliti dampak dari pengeluaran pendidikan pemerintah terhadap kesenjangan pengeluaran rumah tangga di Indonesia. Hal tersebut dilatarbelakangi adanya keterbatasan kemampuan keuangan pemerintah. Alokasi yang tepat khususnya pada sektor pendidikan diharapkan dapat mendorong pengurangan kemiskinan dan kesenjangan sosial. Berdasarkan penelitian menggunakan data level provinsi di Indonesia dengan periode 2003 sampai dengan 2011 dan menggunakan fixed effect model, peneliti menemukan bahwa kenaikan anggaran pendidikan samapai dengan 20% mampu untuk mengurangi Koefisien Gini sebesar 1,601. Oleh karena itu kebijakan ini mampu untuk mengurangi kesenjangan pengeluaran antar rumah tangga di Indonesia. Temuan lainnya, dampak desentralisasi pengelolaan dana pendidikan secara statistik tidak signifikan. Hal ini berarti bahwa baik dana pendidikan dikelola oleh pemerintah pusat maupun pemerintah daerah, dampak pengeluaran pendidikan pemerintah terhadap kesenajang pengeluaran ruamh tangga relatif sama.

This study investigates the impact of government education spending on expenditure inequality in Indonesia. Since the government of Indonesia has limited resources to finance public sector, right budget allocation on public sector, particularly education is expected to encourage reducing poverty and inequalities. By investigating data across provinces in 2003-2011 using fixed effect model, this study finds that increase in the proportion of the education spending up to 20% of the government budget are able to reduce gini coefficient by 1.601. Therefore, this policy are able to reduce expenditure inequality among households in Indonesia. Another finding is that the impact of dezentralization of the education spending on expenditure inequality is statistically insignificant. It means that wether the manager of education funds is central governmnet or local government, the impact of education spending on expenditure inequality among households is relatively the same."
Lengkap +
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
T44283
UI - Tesis Membership  Universitas Indonesia Library
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Riza Faisal
"[ABSTRAK
Karya tulis ini berfokus pada isu pemekaran wilayah (khususnya kota dan
kabupaten) di Indonesia. Teori-teori menyarankan bahwa pemekaran,
dikombinasikan dengan desentralisasi dapat membawa manfaat bagi masyarakat.
Para pendukung pemekaran menekankan keunggulan pemerintahan yang kecil
dengan masyarakat yang lebih homogen dapat lebih efektif dalam memberikan
pelayanan public. Hal ini didukung dengan adanya transfer fiskal dari pemerintah
pusat yang menjamin kelangsungan operasi pemerintah daerah. Tapi, banyak
penelitian menyimpulkan pelayanan public di daerah otonomi baru belum sesuai
dengan apa yang diharapkan.
Penelitian ini bertujuan untuk menilai kinerja daerah otonom baru dalam
memberikan pelayanan public dan meningkatkan kinerja ekonomi dengan
menggunakan metode difference in difference. Kami menemukan bahwa, kota
baru berhasil mengoptimalkan otonomi yang lebih luas untuk menjaga atau
bahkan melampaui prestasi pelayan public dari kota yang tidak mengalami
pemekaran. Sebaliknya, kabupaten baru mengalami kesulitan untuk memperbaiki
kondisi mereka setelah pemekaran. Kami menekankan pentingnya perbaikan
prosedur evaluasi terhadap pengusulan pembentukan daerah otonomi baru untuk
menghasilkan daerah otonomi baru yang lebih berkualitas.

ABSTRACT
This paper focuses on the separation of municipalities (cities and districts)
in Indonesia. Theories suggest that separations, combined with decentralization,
bring about benefits to the people. Proponents of separations in the real world also
emphasize various promises of separations and the creation of new local
governments. The presence of generous fiscal transfers from the central
government is also likely to allow the newly created municipalities to provide a
higher level of public services. But anecdotes suggest that public services have
not improved in many of the new regions.
This research aimed to assess new autonomous region performance in
delivering public service and improving economic performance by using
Difference in Difference method. We found that, in following years after
separation, new cities was managed to optimize the effect of separation to keep up
or even surpass unseparated region?s public service achievement. In contrast, new
rural districts suffer difficulties to improve their condition following the
separation. We stressed the improvement of screening procedure in order to create
more qualified and self-reliant new autonomous regions in the future.;This paper focuses on the separation of municipalities (cities and districts)
in Indonesia. Theories suggest that separations, combined with decentralization,
bring about benefits to the people. Proponents of separations in the real world also
emphasize various promises of separations and the creation of new local
governments. The presence of generous fiscal transfers from the central
government is also likely to allow the newly created municipalities to provide a
higher level of public services. But anecdotes suggest that public services have
not improved in many of the new regions.
This research aimed to assess new autonomous region performance in
delivering public service and improving economic performance by using
Difference in Difference method. We found that, in following years after
separation, new cities was managed to optimize the effect of separation to keep up
or even surpass unseparated region?s public service achievement. In contrast, new
rural districts suffer difficulties to improve their condition following the
separation. We stressed the improvement of screening procedure in order to create
more qualified and self-reliant new autonomous regions in the future., This paper focuses on the separation of municipalities (cities and districts)
in Indonesia. Theories suggest that separations, combined with decentralization,
bring about benefits to the people. Proponents of separations in the real world also
emphasize various promises of separations and the creation of new local
governments. The presence of generous fiscal transfers from the central
government is also likely to allow the newly created municipalities to provide a
higher level of public services. But anecdotes suggest that public services have
not improved in many of the new regions.
This research aimed to assess new autonomous region performance in
delivering public service and improving economic performance by using
Difference in Difference method. We found that, in following years after
separation, new cities was managed to optimize the effect of separation to keep up
or even surpass unseparated region’s public service achievement. In contrast, new
rural districts suffer difficulties to improve their condition following the
separation. We stressed the improvement of screening procedure in order to create
more qualified and self-reliant new autonomous regions in the future.]"
Lengkap +
2015
T45208
UI - Tesis Membership  Universitas Indonesia Library