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"ABSTRAKPenelitian ini dilatarbelakangi adanya kecenderungan pemerintah untuk melakukan stabilisasi harga minyak goreng dalam rangka membantu masyarakat miskin melalui instrument pajak berupa pajak pertambahan nilai ditanggung pemerintah (PPN DTP). Pemberian subsidi dalam bentuk pajak tidak hanya dinikmati oleh masyarakat miskin saja tetapi juga dinikmati oleh masyarakat kaya yang tentu memiliki pengeluaran yang lebih besar untuk konsumsi minyak goreng. Hal ini membuat pro kontra di masyarakat. Penelitian ini menghitung dampak tersebut dengan menggunakan pengganda output dan pengganda pendapatan. Pengganda output dan pengganda pendapatan didapatkan melalui perhitungan Ma (accounting multiplier) dari SNSE 2008. Hasil perhitungan menunjukkan bahwasanya baik subsidi pajak berupa PPN DTP maupun dalam bentuk Bantuan Langsung Tunai berdampak positif terhadap peningkatan output dengan besaran yang hampir sama dan meningkatan pendapatan rumah tangga. Dari sisi peningkatan output perekonomian, subsidi pajak berupa PPN DTP lebih baik dibandingkan bantuan langsung tunai. Namun dari sisi peningkatan pendapatan masyarakat dan ketepatan sasaran penerima subsidi, subsidi dalam bentuk BLT jauh lebih baik dibandingkan dengan subsidi pajak. Tujuan intervensi pemerintah adalah membantu masyarakat miskin dalam pemenuhan kebutuhan pokoknya berupa minyak goreng, sehingga yang menjadi dasar pertimbangan utama adalah ketepatan sasaran dan peningkatan pendapatan rumah tangga yang lebih besar. Dengan demikian, subsidi dalam bentuk bantuan langsung tunai dapat dinyatakan lebih baik dibandingkan subsidi pajak berupa PPN DTP.

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ABSTRACT

The background of this research is government?s policy to help the poor by giving tax subsidy in the form of Value Added Tax paid by government at the time of the price of cooking oil arises. This subsidy is not only enjoyed by the poor but also the rich who have more expenditure in cooking oil. This fact made a debate in the society. This research calculates the impact of tax subsidy to several short-run economic indicators, which are: output, employment, and income distribution. In order to achieve the objectives of this research, economic tools are applied i.e.: ouput multiplier and employment multiplier. Output multiplier and employment multiplier are calculated based on Ma (accounting multiplier) of the SNSE 2008. The result shows that both tax subsidy and cash transfer have significant influences to output and employment. On the part of output, the calculation indicates the tax subsidy is better than cash transfer. On the contrary, in the side of increasing in household income and appropriate targeted, the cash transfer is better. Since the objective of government intervention is to help the poor to fulfill their need of cooking oil, thus the foremost concern is appropriate targeted and income incremental. Accordingly, we conclude that cash transfer is better than tax subsidy."

"ABSTRAKSkripsi ini membahas implementasi kebijakan PPN Ditanggung Pemerintah atas penyerahan minyak goreng kemasan sederhana di dalam negeri. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian ini menggambarkan mekanisme implementasi bahwa PPN Ditanggung Pemerintah atas penyerahan minyak goreng kemasan sederhana terlaksana dengan kurang baik. Hal tersebut dikarenakan adanya hambatan berupa kurang sosialisasi kepada masyarakat dan terdapat kecurangan-kecurangan yang dapat merugikan keuangan negara.

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ABSTRACTThis thesis discusses the implementation of Government policy on submission of VAT Borne vegetable oil packaging simple Within the country. This research is qualitative research descriptive. This research result describe mechanism implementation that vat borne government on cession cooking oil packaging simple done with less Well. It is because of the barriers in the form of less socialization to the public and there are cheating that can be caused financial loss to the state."

"Studi ini menganalisis dampak reformasi Pajak Penghasilan badan (PPh badan) dan Pajak Pertambahan Nilai (PPN) terhadap perekonomian Indonesia dengan menggunakan model Computable General Equilibrium (CGE). Hasil simulasi menunjukkan bahwa penurunan tarif PPh badan dan kenaikan tarif PPN secara bersamaan meningkatkan konsumsi pemerintah dan investasi tetapi menurunkan konsumsi swasta, PDB, dan pendapatan di semua kelompok rumah tangga dengan penurunan terbesar di kelompok rumah tangga perdesaan. Sektor yang mengalami peningkatan output terbesar antara lain sektor administrasi pemerintahan, pertahanan, dan jaminan sosial wajib, sektor jasa pendidikan, dan sektor jasa kesehatan dan kegiatan sosial

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This study analyzes the impact of Corporate Income Tax and VAT reforms on the Indonesian economy using the Computable General Equilibrium (CGE) model. The simulation results showed that a decrease in the Corporate Income Tax rate and an increase in the VAT rate simultaneously increased government consumption and investment but decreased private consumption, GDP, and incomes in all household groups with the largest decline in the rural household group. The sectors that experienced the greatest increase in output included the government administration, defense, and compulsory social security sectors, the education service sector, and the health services and social activities sector."

"Penelitian ini dilatarbelakangi oleh kondisi saat ini dimana Indonesia merupakan pengekspor batubara terbesar kedua setelah Australia. Padahal di sisi lain, Indonesia bukanlah pemilik cadangan batubara terbesar dan diperkirakan kebutuhan batubara untuk keperluan domestik akan meningkat di masa mendatang. Untuk itu diperlukan kebijakan untuk menahan laju ekspor batubara.Penelitian bertujuan untuk mengetahui dampak kebijakan pengenaan bea keluar batubara terhadap sektor produksi, faktor produksi dan distribusi pendapatan rumah tangga. Untuk mencapai tujuan tersebut, penelitian menggunakan analisis Sistem Neraca Sosial Ekonomi (SNSE) tahun 2008 sebagai kerangka kerja dan kerangka analisis. Untuk menghitung dampak tersebut penulis menggunakan multiplier analysis.Hasil perhitungan dan analisis menunjukkan bahwa pengenaan bea keluar pada sektor pertambangan batubara akan memberikan peningkatan pendapatan sektor produksi, faktor produksi dan institusi rumah tangga.

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This research is conducted based on current condition of Indonesia as the second largest coal exporter, next to Australia. While on the other hand, Indonesia does not own the largest coal reserve and at the same time prediction of domestic needs shows the rise in the future. Therefore the policy to restrain coal export is necessary.

The objective of this study is to find out the impact of imposing coal export tax to the production sector, production factor, as well as distribution of household income. In order to achieve these objectives, the 2008 Social Accounting Matrix analysis is applied as the analytical framework. To calculate these impacts, multiplier analysis is implemented in this study.

Result of calculation as well as analysis show that imposition of export tax on coal mining sector will triger the rise on the income in production sector, improve the income in production factor and eventually improve the household income."

"ABSTRAKPemerintah membuat kebijakan penurunan subsidi BBM karena subsidi BBM telah menjadi beban berat bagi APBN, dinilai tidak tepat sasaran, dan merusak lingkungan. Penelitian ini bertujuan untuk menganalisis dampak kebijakan penurunan subsidi BBM dengan pemberian kompensasi berupa cash transfer dan non-cash transfer terhadap perekonomian, distribusi pendapatan rumah tangga, dan tingkat emisi CO2. Penelitian ini menggunakan SNSE Indonesia tahun 2008 sebagai alat analisisnya. Hasil simulasi penelitian menunjukkan bahwa kebijakan penurunan subsidi BBM dengan kompensasi berupa pemberian cash transfer berdampak lebih baik terhadap perbaikan tingkat ketimpangan distribusi pendapatan rumah tangga Indonesia dibanding dengan kompensasi non-cash transfer. Sedangkan hasil simulasi kebijakan penurunan subsidi BBM dengan kompensasi non-cash transfer menunjukkan bahwa kompensasi yang dialokasikan pada sektor yang terkait langsung dengan produk BBM bersubsidi (sektor angkutan darat) berdampak lebih baik dibanding pengalokasian pada sektor yang tidak terkait langsung dengan produk BBM bersubsidi (sektor konstruksi), baik dalam nilai perubahan PDB, total pendapatan rumah tangga, maupun perbaikan ketimpangan distribusi pendapatan rumah tangga. Namun alokasi kompensasi pada sektor angkutan darat berdampak pada peningkatan jumlah emisi CO2. Sementara itu, jika dilakukan kebijakan penurunan subsidi BBM satu jenis tertentu dengan tetap memberikan subsidi untuk dua jenis BBM lainnya, maka penurunan subsidi BBM jenis solar dinilai lebih efektif untuk menurunkan tingkat emisi CO2 dan menurunkan angka ketimpangan distribusi pendapatan.

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ABSTRACT

Fuel subsidides create a heavy burden for state budget, not effective as poor social protection and creating environmental problem. Fuel subsidies which are not well targeted tend to widen income distribution gap. This study aims to analyze the impact of fuel subsidies removal and cash transfer policies to Indonesian economy, household income distribution, and the level of CO2 emission. This study using Social Accounting Matrix Indonesia for the year of 2008 as a tool of analysis. As the results, fuel subsidy removal decreases income distribution inequality and GDP. Overall, fuel subsidy removal decreases CO2 emission, except for fuel compensation allocated in land transportation which increases the CO2 emission. This study also found that cash transfer as compensation gives better effect to the household income distribution compared with non-cash transfer compensation. Another finding was that subsidy removal with sector targeted policy gives better impact for the sector which had direct relation to the fuel subsidy sector than the sector indirect related. This study also identifies that the impact of the certain types of fuel subsidy removal differ each other. The subsidy removal for diesel affects on decreases of income distribution inequality and CO2 emission better than gasoline and kerosene subsidy removal."

"Penelitian ini membahas dampak belanja Pemerintah pada infrastruktur perkeretaaapian pada periode 2009-2012 khususnya sektor konstruksi-perkeretaapian terhadap PDB (output), faktor produksi, rumah tangga, dan sektor produksi. Penelitian ini menggunakan analisis social accounting matrix dengan pendekatan alat analisis accounting multiplier dan analisis jalur struktural. Penelitian dimulai dengan mendisagregasi sektor konstruksi menjadi konstruksi perkeretaapian dan konstruksi bukan perkeretaapian. Hasil perhitungan menunjukkan bahwa dampak belanja infrastruktur atau konstruksi perkeretaaapian memberikan peningkatan pada PDB, faktor produksi, rumah-tangga dan sektor produksi lain. Analisis jalur struktural menunjukkan bahwa rumah-tangga penerima efek pengganda terbesar adalah golongan atas di kota. Sedangkan penerima efek pengganda terkecil adalah buruh tani yang menerima pengaruh hanya dari Tenaga Produksi, Operator Alat Angkutan, Manual dan Buruh Kasar di desa.

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This study discusses the impact of government spending on railways infrastructure in the period 2009-2012, especially the railways construction sector to GDP (output), the factors of production, households, and the production sector. This study uses the output multiplier and structural path analysis within SAM method. The study began with the construction sector disaggregation into the railways construction and non-railway construction. The results show that the impact of railways infrastructure or construction expenditures provides an increase in GDP, use of production factors, households income, and ouput of other production sectors. SPA performed indicates that the highest multiplier effect to household is the high class in town. The lowest one is agricultural laborers who receive the influence from the use of Production Workers, Transport Operators, Manual and Unskilled Workers in the village."

"Penelitian ini bertujuan untuk menganalisis dampak pembangunan sektor pertanian tanaman pangan dalam meningkatkan PDB dan output, dan dalmam memperbaiki distribusi pendapatan. Analisis menggunakan model Sistem Neraca Sosial Ekonomi (SNSE). Untuk menghitung dampak tersebut penulis menggunakan pengganda SNSE, pengganda dekomposisi, Analisis Jalur Struktural, dan koefisien Gini. Hasil perhitungan menunjukkan bahwa sektor pertanian tanaman pangan memiliki kontribusi terhadap penciptaan nilai tambah dan peningkatan pendapatan rumah tangga paling tinggi dibandingkan dennen sektor lainnya. Kemudian, peranan pengeluaran pemerintah di sektor pertanian tanaman pangan terlihat mampu meningkatkan PDB dan output bruto seria dapat memperbaiki distribusi pendapatan. Secara umum kebijakan peningkatan produksi tanaman pangan merupakan kebijakan yang mampu meningkatkan PDB dan pendapatan sektor pertanian tanaman pangan paling baik dibanding kebijakan lainnya

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The objective of the research is to analyze the impact of food crops sector development toward the improvement of National GDP and Output, and the improvement of income distribution. The Analysis uses Social Accounting Matrix (SAM) model. In order to accomplish the objective of this research, four tools are

used i.e.: accounting multiplier, decomposition multiplier, structural path analysis (SPA), and gini coefficient. The result shows that food crops sector has contributed toward the improvement of National GDP and Output, and the improvement of income distribution. Moreover, government expenditure in food

crops sector is able to improve National GDP and Output, and to improve income distribution. Generally, increasing production in food crops is the most effective policy to improve National GDP and to improve output in food crops sector."

"Bali's economic development is focused on agriculture, tourism and industry as the first priority. While other part of the Indonesia economy were suffering severely due to economic down turn since the middle of 1997, Bali's economy seems less affected. The performance of Bali's economy was analyzed employing 1996 Social Accounting Matrix (SAM), constructed based on 55x55 accounts. It is assumed that this 1996 SAM could represent the present situation of Bali's economy. The impact of increased allocation of expenditures for economic infrastructure, without increased in total government expenditure, on the performance of Bali?s economy was relatively low. While increased allocation of expenditure on social infrastructure or public services without increase in total government expenditure would deteriorate substantially the performance of Bali?s economy. Maintaining the government expenditure for development as in 1996 levels, but an increase in the expenditure of tourists or private investment, would enhanced the performance of Bali?s economy. Even a decline in government expenditure could be compensated by an increase in tourist expenditure or private investment, suggesting that government expenditure was not the main sources of economic growth. However, an increase in tourist expenditure without effort to increase the government expenditure would affect the income distribution among household group towards more inequality. But, increase tourist expenditure as well as government expenditure would promote better income distribution."

"Pajak merupakan salah satu hal yang fundamental dalam menjalankan sebuah negara. Di Indonesia, hak negara melakukan pemungutan pajak diatur dalam Pasal 23A Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 yang berbunyi pajak dan pungutan lain yang bersifat memaksa untuk keperluan negara diatur dengan undang-undang. Salah satu jenis pajak adalah Pajak Pertambahan Nilai (PPN) yang merupakan jenis pajak konsumsi. Sebelum pajak pertambahan nilai berlaku di Indonesia, pajak atas konsumsi yang berlaku di Indonesia adalah pajak penjualan. Dalam rangka program reformasi sistem perpajakan nasional, pada tahun 1983 pajak penjualan kemudian diganti dengan Pajak Pertambahan Nilai. Perubahan itu dituangkan dalam Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah. Perubahan tersebut dilatarbelakangi fakta bahwa peraturan perundang-undangan perpajakan pada saat itu masih merupakan warisan Belanda sehingga dirasakan tidak memperhatikan azas dan aspek pemerataan, keadilan, kepastian hukum, dan pertumbuhan ekonomi. Selain itu dalam pemungutan pajak penjualan menimbulkan efek pajak berganda atau pengenaan pajak atas pajak. Undang-Undang Pajak Penjualan juga mengandung dualisme sistem pemungutan pajak dimana terdapat dua sistem pemungutan pajak yaitu untuk pengusaha tertentu diterapkan self assessment system, sedangkan untuk kelompok pengusaha lainnya digunakan official assessment system. Perubahan itu tentu berdampak terhadap hukum dan pembangunan ekonomi. Melalui pajak pertambahan nilai, pemerintah memperluas objek pajak pertambahan nilai untuk meningkatkan penerimaan negara. Selain itu pemberlakuan pajak pertambahan nilai ini juga menghapus efek pajak berganda yang timbul dalam pajak penjualan. Pajak pertambahan nilai dapat dipungut beberapa kali pada berbagai mata rantai jalur produksi dan distribusi, namun hanya pada pertambahan nilai yang timbul pada setiap jalur yang dilalui barang dan jasa. Dalam hal ini, pemerintah menggunakan hukum sebagai sarana pembaharuan masyarakat dan mencapai tujuan yang hendak dicapai oleh pemerintah.

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Tax is one of the fundamental things in running a country. In Indonesia, the state's right to collect taxes is regulated in Article 23A of the 1945 Constitution of the Republic of Indonesia which reads that taxes and other levies that are coercive for state needs are regulated by law. One type of tax is Value Added Tax (VAT), which is a type of consumption tax. Before the value added tax came into effect in Indonesia, the consumption tax that applied in Indonesia was a sales tax. In the context of the national taxation system reform program, in 1983 the sales tax was replaced by Value Added Tax. This change is stated in Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. This change was motivated by the fact that the tax legislation at that time was still a Dutch heritage, so it was felt that it did not pay attention to the principles and aspects of equity, justice, legal certainty and economic growth. In addition, the collection of sales tax creates a double tax effect or the imposition of taxes on taxes. The Sales Tax Law also contains a dual system of tax collection where there are two tax collection systems, namely a self-assessment system for certain entrepreneurs, while for other groups of entrepreneurs an official assessment system is used. This change certainly has an impact on law and economic development. Through value added tax, the government expands the object of value added tax to increase state revenue. In addition, the implementation of this value added tax also removes the double tax effect that arises in the sales tax. Value added tax can be collected several times in various links in the production and distribution chain, but only on value added that arises in each route through which goods and services pass. In this case, the government uses law as a means of renewing society and achieving the goals to be achieved by the government."