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"This study investigates the relationship of a country's sophisticated products and institutional indicators on income inequality. Cross-country OLS and fixed-effects estimate regression analysis show that countries with productive economic structures have less inequality. Meanwhile, three government indicators in accountability, political stability, and the rule of law show mixed results. Using the system generalized method of moments (GMM) to control endogeneity, we find evidence of a causal link from economic complexity to income inequality in the short run. Meanwhile, the government's political stability is not a significant predictor."

"Masalah ketimpangan pendapatan masyarakat yang semakin besar terjadi pada era desentralisasi. Penelitian ini dimaksudkan untuk mengetahui pengaruh dana perimbangan (DBH, DAU, DAK) terhadap ketimpangan pendapatan masyarakat di 33 provinsi tahun 2006-2013. Hasil penelitian menunjukkan bahwa DBH, DAU, dan rasio belanja APBD terhadap PDRB meningkatkan ketimpangan pendapatan masyarakat di daerah secara signifikan. Sedangkan DAK menurunkan ketimpangan pendapatan masyarakat di daerah secara signifikan. Sementara itu tingkat partisipasi sekolah di level universitas dan konstribusi sektor pertambangan terhadap PDRB meningkatkan ketimpangan, namun tidak signifikan dalam mempengaruhi ketimpangan pendapatan masyarakat. Sedangkan tingkat partisipasi sekolah di level SMU menurunkan ketimpangan pendapatan masyarakat namun tidak signifikan.

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The problem of income inequality occurred greater in the era of decentralization. This study aimed to determine the effect of equalization funds (DBH, DAU, DAK) against income inequality in 33 provinces in 2006-2013. The results showed that DBH, DAU, and the ratio of budget expenditures to the GRDP increased income inequality in the region significantly. DAK decreased income inequality in the region significantly. The rate of enrollment at the university level and the mining sector's contribution to the GRDP increased income inequalities, but not significant. While enrollment in the high school level decreased income inequality but not significant."

"This book contains a high-level collection of papers by some of today's leading distributional analysts. The chapters are well-chosen and are written by respected authors with international profiles. The book will be highly valued as a reference work, by research economists and practitioners, as well as by postgraduate students and professors at universities where distributional measurement theory and application is dealt with at the PhD level.' - Peter Lambert, University of Oregon, "

"Indonesia has been experiencing a rapid economic growth amid global crises in the United. States and the European Union countries. In addition, government expenditures in Indonesiahave also shown an increasing trend in recent years. Using panel data from 33 provinces inIndonesia from 2007 to 2012, this paper describes the current condition of GDP growth andgovernment expenditures, examines the relationship between government expenditure andeconomic growth, and formulates government expenditure policy in order to harmonize GDPgrowth, poverty alleviation, and income inequality. The result indicates that governmentexpenditure for development, such as building roads, hospital, bridges, electricity, and watersupply, has a significant and positive effect on the regional economic growth rate. Not onlycan government expenditures affect economic growth but it also can reduce poverty bystrengthening human capital through better education and health facilities."

"Pressures from various parties may impact auditor?s decisions. Complex and interrelated taskscan also inhibit auditor to search for relevant information, to process it, and to determine auditdecision. This study aims to investigate the accuracy of audit decision made by junior auditorswhen they face obedience pressure and task complexity. Using accounting bachelor students assurrogates of junior auditors, we conduct a 2x2x2 between-subject experimental design to testour hypotheses. We manipulate both obedience pressure and task complexity into high and lowcondition. The results show that participants who receive both low obedience pressure treatmentand low task complexity treatment make more accurate audit decision. It is expected that ourresearch could inform practitioners the importance of minimizing the side effect of obediencepressure and task complexity on inaccurate audit decision.AbstrakTekanan dari berbagai pihak dapat memengaruhi keputusan auditor. Tugas yang kompleks dansaling terkait juga dapat menghambat auditor untuk mencari informasi yang relevan, memprosesinformasi, dan menentukan keputusan audit. Penelitian ini bertujuan untuk menyelidiki ketepatankeputusan audit yang dilakukan oleh auditor junior ketika dihadapkan pada kondisi tekananketaatan dan kompleksitas tugas. Penelitian ini melibatkan mahasiswa program S1 Akuntansi yangberperan sebagai auditor junior. Peneliti menggunakan desain eksperimen 2x2x2 antara subjekuntuk menguji hipotesis. Peneliti memanipulasi baik tekanan ketaatan dan kompleksitas tugasdalam kondisi tinggi dan rendah. Hasil penelitian menunjukkan bahwa subjek yang menerimabaik pengobatan tekanan ketaatan rendah dan pengobatan kompleksitas tugas rendah membuatkeputusan audit yang lebih akurat. Penelitian ini diharapkan bisa menginformasikan kepadapraktisi tentang pentingnya meminimalkan efek samping dari tekanan ketaatan dan kompleksitastugas terhadap keputusan audit yang tidak akurat."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Corporate Income Tax Rate (CITR) terhadap arus masuk Foreign Direct Investment (FDI) pada negara-negara di dunia, dan perbedaan pengaruhnya pada tiga kelompok income level yang berbeda (high income, upper middle income, lower middle dan low income). Penelitian dilakukan dengan unit analisis makro pada 112 negara periode 2003-2017. Estimasi dilakukan dengan menggunakan unbalanced panel data dengan fixed effect model. Hasil estimasi menunjukkan bahwa CITR tidak memiliki dampak signifikan terhadap FDI. CITR bukan merupakan faktor utama yang menentukan keputusan perusahaan multinasional dalam melakukan FDI. Karakteristik Corporate Income Tax (CIT) yang mengikat pada semua sektor bisnis (tanpa terkecuali), penentuan CITR yang dipengaruhi oleh banyak faktor, dan kompleksitas CIT yang lebih tinggi dibandingkan dengan jenis pajak lainnya menyebabkan sensitifitas FDI terhadap perubahan CITR menjadi berkurang. Hasil estimasi menunjukkan bahwa dalam melakukan keputusan investasinya, investor lebih tertarik menanamkan modalnya pada negara yang memiliki market size besar (baik pasar domestik maupun ekspor). Country openness dan stabilitas politik merupakan salah satu faktor utama yang mempengaruhi keputusan FDI di negara-negara lower middle dan low income. Variabel FDI region berpengaruh signifikan pada negara-negara upper middle, lower middle dan low income. Sementara dummy GFC berpengaruh signifikan di semua level, kecuali upper middle income. Hasil estimasi dengan mengeliminasi tax haven country menunjukkan hasil hampir sama, dimana CITR memiliki signifikansi yang lemah pada kelompok negara lower middle dan low income. Klasifikasi host country sebagai tax haven country tidak serta merta menyebabkan perusahaan multinasional menanamkan investasinya melalui skema FDI tanpa mempertimbangkan determinan lainnya.

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ABSTRACTThis study aims to determine the effect of Corporate Income Tax Rate (CITR) on Foreign Direct Investment (FDI) inflows around the world, and the differences between three income level groups (high income, upper middle income, lower middle and low income). The study was conducted with a unit of macro analysis of 112 countries of period 2003-2017. Estimation is done by unbalanced panel fixed effect models technique. Estimation results show that CITR has no significant impact on FDI. CITR is not the main factor determines the decision of multinational companies in conducting FDI. Characteristics of Corporate Income Tax (CIT) imposed on all business sectors (without exception), determination of CITR which is influenced by many factors, and higher complexity of CIT compared to other types of taxes causes the sensitivity of FDI to CITR changes is reduced. Estimation results show that in making investment decision, investors are more interested in investing their capital in large market sizes countries (both domestic and export market). Country openness and political stability are one of the main factors affecting FDI decisions in lower middle and low income countries. Dummy GFC has a significant effect on all levels, except for upper middle income. The FDI region variable has a significant effect on upper middle, lower middle and low income countries. Estimation results by eliminating the tax haven countries show almost the same results, where CITR has a weak significance in the lower middle and low income countries. The classification of host countries as a tax haven country does not necessarily cause multinational companies to invest in FDI schemes without considering other determinants."

"Laporan Magang ini bertujuan untuk mengevaluasi proses pelaporan PPh Pasal 15 dan PPh Pasal 23. Proses yang dievaluasi adalah proses pengenalan objek pajak, penghitungan beban pajak, pembuatan Surat Keterangan Pemotongan Pajak, dan Pemantauan Jumlah PPh. Evaluasi dilakukan berdasarkan peraturan perundang- undangan yang mendasarkan kewajiban pelaporan PPh Pasal 15 & PPh Pasal 23 dan Standar Prosedur yang dimiliki oleh perusahaan. Metode penulisan laporan ini adalah membandingkan antara peraturan dan standar prosedur dengan praktek nyata yang dilakukan di tempat magang. Hasil evaluasi menunjukkan bahwa sebagian besar proses pelaporan sudah sesuai dengan undang-undang dan Standar Prosedur, tetapi salah satu proses tidak sesuai dengan Standar Prosedur karena kurangnya pekerja dan tugas yang berlebihan. Laporan ini juga menjelaskan tentang refleksi diri penulis selama masa magang di PT. XYZ. Pengalaman menjadi landasan bagi proses pengembangan penulis di masa yang akan datang.

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.This Internship report aims to evaluate the Withholding process of Income Tax Article 15 and Income Tax Article 23. The process that are evaluated is the tax object recognition process, the calculation of tax expense, the making of the Certificate of Withholding Tax, and Income Tax Monitoring Process. The evaluation was carried out by the rules and regulations that based the obligation of both Income Tax Article 15 & Income Tax Article 23 and the Standard of Procedure that are owned by the company. The method of this report is to compare between the regulations and the standard of procedure with the real practice that conducted in the internship. The evaluation result shows that most of the Withholding process is in accordance with the law and the Standard of Procedure, but one of the processes did not complies with the Standard of Procedure due to lack of worker and overwhelming task. This report also explains about the author’s self-reflection during the internship period at PT. XYZ. The experience become the foundation of the author’s development process in the future."