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"AbstractTaxpayers and Young Generation: Tax Morale of Indonesian College StudentsThis paper is aimed to investigate the level of tax morale on Indonesia college students regarding fulfillment of tax obligations as an indication of their characteristics as future taxpayers and the factors behind their tax morale. This research exercised a survey method with respondents from the University of Indonesia chosen with a random sampling technique. The results indicated that the level of tax morale on Indonesia college students is relatively good. As for the variables that influenced the tax morale are gender, religious observance, and the perception of the importance of the government.AbstrakPaper ini bertujuan untuk untuk menyelidiki sejauh mana tax morale mahasiswa di Indonesia untuk memenuhi kewajiban perpajakannya apabila nanti mahasiswa memenuhi syarat sebagai Wajib Pajak dan juga untuk mengetahui faktor-faktor yang mendasari kemauan mahasiswa tersebut. Penelitian menggunakan metode survei dengan mahasiswa Universitas Indonesia sebagai responden melalui teknik pemilihan sampling secara acak. Hasil penelitian menunjukkan bahwa tax morale mahasiswa di Indonesia adalah cukup baik. Adapun variabel yang ditemukan dapat memengaruhi tax morale adalah jenis kelamin, ketaatan beragama, dan persepsi tentang pentingnya sebuah pemerintahan."

"AbstractThis study is conducted to develop a model that can be used to estimate the VAT revenue potential, tax gaps, and the impact of policy changes using the Input-Output Table. The amount of VAT revenue projection generated by this model is close to the VAT revenue realisation. The result of this study shows that the VAT compliance rate is only around 53%. Improving VAT compliance rate would generate a higher impact on VAT revenue as compared with raising the VAT rate. On the other hand, removing all VAT exemptions, besides increasing the administrative burden, it could also reduce VAT revenue from certain economic sectors, even though it will reduce economic distortions and avoid the need for special VAT treatment.AbstrakStudi ini dimaksudkan untuk menyusun sebuah model yang dapat digunakan dalam penghitungan potensi dan kesenjangan penerimaan (tax gap) PPN, dan mengestimasi dampak perubahan kebijakan terhadap penerimaan PPN dengan menggunakan Tabel Input-Output (Tabel I-O). Model ini menghasilkan estimasi penerimaan PPN untuk tahun 2013 yang mendekati nilai realisasi penerimaan aktual. Hasil studi menunjukkan tingkat kepatuhan pemenuhan kewajiban PPN di Indonesia hanya sekitar 53%. Peningkatan kepatuhan akan memberikan dampak yang lebih tinggi terhadap penerimaan dibandingkan menaikkan tarif PPN. Sebaliknya, penghapusan seluruh fasilitas PPN (Dibebaskan PPN, Tidak Dipungut PPN, dan PPN Tidak Dikenakan), selain dapat meningkatkan beban administrasi, untuk sektor tertentu justru dapat menurunkan penerimaan PPN, walaupun hal ini akan mengurangi distorsi ekonomi dan menghindari kebutuhan akan perlakuan khusus."

"AbstractIndonesia has implemented a new policy of regional autonomy and fiscal decentralization for almost ten years. One of the objectives of this fiscal decentralization is to give the full autonomy to local governments in spending and managing their revenues. The local governments have the authority to explore and collect their own-source revenue ('Pendapatan Asli Daerah', or PAD), i.e. through the improvement of their tax effort. The objectives of this study are: (i) to describe the fiscal performance of districts and municipalities in Indonesia, both in the revenue as well as the expenditure sides, (ii) to analyze the effects of intergovernmental transfers (?dana perimbangan', or balancing fund from the central to regional governments) on regional tax efforts, and (iii) to identify the regional economic growth elasticity of intergovernmental transfers and own-source revenue. This study employs a panel data set of 336 districts and municipalities covering the whole area of Indonesia over the time period of 2001-2008. The results show a relatively low contribution of PAD to regional revenues, indicating high fiscal dependency of regional governments on the central government. Intergovernmental transfers positively effect tax efforts. The result of the elasticity analysis also indicates a positive role of the transfers as stimuli to economic growth."

"AbstractIndonesia has implemented a new policy of regional autonomy and fiscal decentralization for almost ten years. One of the objectives of this fiscal decentralization is to give the full autonomy to local governments in spending and managing their revenues. The local governments have the authority to explore and collect their own-source revenue ('Pendapatan Asli Daerah', or PAD), i.e. through the improvement of their tax effort. The objectives of this study are: (i) to describe the fiscal performance of districts and municipalities in Indonesia, both in the revenue as well as the expenditure sides, (ii) to analyze the effects of intergovernmental transfers (?dana perimbangan', or balancing fund from the central to regional governments) on regional tax efforts, and (iii) to identify the regional economic growth elasticity of intergovernmental transfers and own-source revenue. This study employs a panel data set of 336 districts and municipalities covering the whole area of Indonesia over the time period of 2001-2008. The results show a relatively low contribution of PAD to regional revenues, indicating high fiscal dependency of regional governments on the central government. Intergovernmental transfers positively effect tax efforts. The result of the elasticity analysis also indicates a positive role of the transfers as stimuli to economic growth."

"AbstractTujuan utama studi ini adalah menganalisis dampak transfer pemerintah pusat kepada pemerintah daerahterhadap upaya pemungutan pajak kabupaten/kota selama periode 2005-2008. studi ini menggunakanpendekatan metode regresi untuk mendapatkan indeks upaya pemungutan pajak (local tax eort) sertametode regresi panel dalam menganalisis dampak dari transfer pemerintah pusat tersebut. Bukti empirismendukung bahwa secara umum transfer dari pemerintah pusat dalam bentuk dana perimbangan berelasipositif dengan indeks upaya pemungutan pajak lokal. Selanjutnya, analisis dengan menggunakan komponendana perimbangan menyatakan bahwa kenaikan transfer dalam bentuk block grants yaitu Dana AlokasiUmum (DAU) serta Dana Bagi Hasil (DBH) secara signikan mendorong pertumbuhan dari indeks upayapemungutan pajak lokal."

"The aim of this paper was to determine the effect of public sector expenditure to economic growth and poverty in all provinces in Indonesia during period 2006 to 2008. Using Full Information Maximum Likelihood (FIML) approach, the result showed that public sector expenditure on education and health sector had significant effect inboosting economic growth. In addition, the output produced by the education and health sector, both of the output had significant effect on economic growth. While, public sector expenditure on infrastructure had insignificant effect. Furthermore, this study showed that public sector expenditure on education and health also had significant effect in reducing the number of poor through the outcome such as form of school enrollment, literacy, infant mortality and life expectancy. On the other hand, the effect of economic growth to reduce the number of poor was not significant."

"International environmental issue recently plays important role in world economic development and their sustainability. This trans-boundary environmental problem requires a global responsibility, especially for forest well endowed countries like Indonesia to hold main role to support the environmental sustainability.

We apply cost benefit analysis on carbon trade using Clean Mechanism Development to show its significant contribution on green forestry program.

This paper gives us the picture of Indonesia's forestry, the beneficial of forest's project and the finding of global responsibilities to make a better for mankind. Our perspective about the utility of forest is very important to determine the decision we choose."

"This study analyzes the changes and characteristics of economic cooperation between Korea and Indonesia during the period from 1980 to 2002. Gross trade and direct investments are studies here, as well as ODA such as per categomes, field, in order to understand Korea- Indonesia?s economic cooperation.Crude oil, gas and other natural resources took up the greatest portion of Indonesia exports until the 2002, Since the mid-1980?s, exports have grown by a large margin owing to the nation?s export.oriented economic development strategy and stabilization of oil prices. Trade and direct investment showed a continuous increase throughout the period, with the exception of a temporary decrease in 1997 economic crisis. The result of trade, investment and ODA shows that Indonesia and Korea very important country for economic growth."

"AbstractThis study aims to determine the relationship between local government spending, agricultural productivity, and poverty in Indonesia for the period of 2005-2008. Using econometric models of the panel and panelsimultaneous, this study find the evidence that local government spending on infrastructure and education significantly affect agricultural productivity and poverty. The study also found that the value of multiplier effect of local government spending on poverty, roads is the largest, followed by education (the literacy rate) and irrigation."

"This study aims to analyze the food security determinant of households by household characteristics in Indonesia using descriptive and multinomial logit analyses, and determine the characteristics of households that need intervention of Raskin in Indonesia. Descriptive and multinomial logit analyses found that households more food secure if the education of household head is higher, number of household members is smaller, the household head work in non-agriculture, income per capita is larger, and the area where household live in urban areas. Generally, Raskin relatively on target. Raskin should be prioritized on women-headed households with low education, and work in agriculture/non-agriculture.

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Studi ini menganalisis determinan ketahanan pangan rumah tangga menurut karakteristik rumah tangga di Indonesia dengan analisis deskriptif dan multinomial logit, serta menentukan karakteristik rumah tangga yang perlu intervensi Raskin di Indonesia tahun 2011. Hasil analisis deskriptif dan multinomial logit menemukan bahwa semakin tinggi pendidikan kepala rumah tangga akan meningkat pula ketahanan pangannya jika jumlah anggota rumah tangga kecil, pekerjaan kepala rumah tangga di non-pertanian, pendapatan per kapita besar, dan daerah tempat tinggal di perkotaan. Secara umum, Raskin relatif tepat sasaran. Raskin sebaiknya diprioritaskan pada rumah tangga yang dikepalai perempuan, berpendidikan dasar, dan bekerja di pertanian maupun non-pertanian."