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"This paper constructed a small macro econometric model of Indonesia using annual timeseries data from 1986 to 2011. The model consists of 6 behavior, 1 identity equations, 7 endogenous and 5 exogenous variables. The model is generated by using simultaneousequationsimulation and the Two Stage Least Square (TSLS) technique.Then the dynamicsimulation of the whole model is performed. The performance of the model on thehistorical data is evaluated based on Root Mean Square Percentage Error (RMSPE).Fiscaland monetary policies are simulated in order to develop the multiplier. Finally,forecasting is generated to identify the future economic performance of Indonesia."

"AbstractThis research is conducted to investigate the correlation of fiscal deficit to economic growth in Indonesia during 1990-2012. Contribution of this study is the use of cointegration and Error Correction Model, we confirmed mainstream macroeconomic theory where fiscal deficit has positive and signicant impact to economic growth. Government is recommended to undertake fiscal deficit within the 3% boundary allowed by State Budget Law.AbstrakStudi ini dilakukan untuk mengetahui pengaruh defisit fiskal terhadap pertumbuhan ekonomi di Indonesia tahun 1990-2012. Kontribusi studi ini adalah pengunaan metode kointegrasi dengan Error Correction Model. Kami mengonfirmasi hipotesa teori dan menemukan defisit fiskal berdampak positif dan signifikan terhadap pertumbuhan ekonomi. Pemerintah disarankan untuk mengambil kebijakan fiskal yang ekspansif dengan memperhatikan undang-undang Anggaran Pendapatan dan Belanja Negara yang menetapkan maksimal defisit sebesar 3%."

"This study examines the impacts of fiscal capacity on the acceleration of poverty alleviation through a dynamic simultaneous equations model using empirical data of 23 provinces and conducting historical simulation. The increasing of fiscal capacity from local taxes and tax-revenue sharing have signicant impact on poverty reduction, particularly in agricultural household, which has the largest share in number of poor in Indonesia indicated by larger decline of agricultural headcount index than industrial and trade headcount index. However, the increasing of General Allocator Fund/Dana Alokasi Umum (DAU) has negative impact on agricultural headcount index. The policy implication is to increase revenue from taxation by local governments as the impact is more effective in accelerating poverty reduction.AbstrakStudi ini menganalisis dampak kapasitas fiskal dalam mempercepat pengentasan kemiskinan di Indonesia melalui jalur pertumbuhan pro-poor melalui model persamaan simultan dinamis atas data empiris 23 provinsi dan simulasi historis. Peningkatan kapasitas fiskal dari pajak daerah dan bagi hasil pajak berdampak paling besar dalam menurunkan kemiskinan terutama di rumah tangga pertanian yang mendominasi jumlah penduduk miskin di Indonesia di mana headcount index pertanian turun lebih besar dibandingkan headcount index industri dan perdagangan. Sebaliknya, peningkatan Dana Alokasi Umum (DAU) berdampak negatif pada kemiskinan pertanian. Implikasinya adalah pemerintah daerah perlu meningkatkan penerimaan dari perpajakan karena dampaknya lebih efektif mempercepat pengentasan kemiskinan."

"From January 1, 2001, when new autonomy laws were implemented, lndonesia began to move toward decentralization of what had been a highly decentralized. This policy adopts two complimentary laws. Law No.22/1999, which basically the devolution policy, has been accompanied by La No.25/1999, which basically reflect that decentralization policy in Indonesia has adopted the concept of ?money follows function?.Law No.25/1999 describe the fiscal decentralization process that will create a new intergovernmental transfer scheme between the central government and local government. Some of items in the law were really new ones such as the natural resources revenue sharing, income tax sharing, general allocation fund (OAF) and specifics allocation fund (SAF). The policies oftax and natural resource revenue sharing can result in fiscal imbalance among regions. Tax and natural resources revenue sharing will benefit only to urbanized and natural resources rich regions Because of it, Central Government created General Allocation Funds. This fund has block grant characteristic and will be given to regions by fiscal gap conception. The purpose is to equalize fiscal capacity among regions that in turn also can reduce disparity among them.The Simultaneous Macro Econometric Model is made for analyzing the fiscal decentralization impact to economic growth and region disparity. The policy simulation in this model used transfer fund from central government such as Tax Revenue Sharing, Natural Resource Revenue Sharing and General Allocation Fund. The simulation is carried out to see the optimality of various possible existing policies. The optimality is measured by evaluating the high rate of economic growth and low disparity."

"ABSTRACTPengukuran kinerja internal pada administrasi pajak (DJP) dalam beberapa tahun terakhir menghasilkan nilai kinerja yang tinggi. Salah satu dari dua puluh dua indikator yang diuji pada 2015 adalah pencapaian target penerimaan. Pencapaian target penerimaan merupakan tolok ukur hasil dari keseluruhan kinerja DJP. Namun faktanya, tolok ukur hasil ini dalam beberapa tahun terakhir tidak pernah terpenuhi meskipun DJP mendapat nilai kinerja yang tinggi. Oleh karena itu dibutuhkan alat pengukuran kinerja lain yang dapat mengukur kinerja DJP baik dari hasil dan aspek lainnya secara adil. Penelitian ini menggunakan salah satu perangkat pengukuran yang digunakan untuk mengukur kinerja fiskal di Europe Unionyakni, EU Fiscal Blueprints. EU Fiscal Blueprints memiliki lima dimensi yang diukur menggunakan metode teknik pengambilan data kuantitatif melalui kuesioner dengan responden dari Konsultan Pajak dan DJP. Teknik analisis data yang digunakan adalah analisis deskriptif yang dilakukan dengan pembobotan berdasarkan EU Fiscal Blueprints.Dari lima dimensi yang diuji, secara umum memiliki hasil yang baik, meskipun dimensi "struktur, kerangka dan dasar" dan "manusia dan perilaku" tidak mencapai nilai yang diinginkan. DJP diharapkan untuk dapat meningkatkan kinerja dua dimensi tersebut melalui program-program strategis.

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ABSTRACTThe measurement of internal performance on tax administration (DGT) in the past few years has resulted in high performance values. One of the twenty-two indicators tested in 2015 was the achievement of the revenue target. The achievement of the acceptance target is a measure of the results of the overall performance of the DGT. But in fact, the benchmarks of these results in the past few years have never been fulfilled even though the DGT received high performance scores. Therefore another performance measurement tool is needed that can measure DGT performance both from the results and other aspects fairly. This study uses one of the measurement tools used to measure fiscal performance in Europe Union, the EU Fiscal Blueprints. The EU Fiscal Blueprints has five dimensions that are measured using quantitative data collection techniques through questionnaires with respondents from Tax Consultants and DGT. The data analysis technique used is descriptive analysis carried out by weighting based on the EU Fiscal Blueprint. From the five dimensions tested, generally have good results, although the dimensions of "structure, framework and basis" and "human and behavior" do not reach the desired value . DGT is expected to be able to improve the two-dimensional performance through strategic programs."

"ABSTRACTThe calculation of fiscal reconciliation made by the company (taxpayer) due to differences in calculations, especially profit by commercial accounting and taxable profit (fiscal). to bridge the existence of differences in commercial financial statements and fiscal financial statements for more efficient then fiscal Financial Statements prepared in tandem with commercial financial statements, meaning that although commercial or business financial statements are prepared on the basis of business accounting principles, but the provision of taxation is dominant in the process of reporting the preparation of reports finance. The causes of differences in commercial financial statements and fiscal financial statements are due to differences in accounting principles, accounting methods and procedures, differences in income and expense recognition, as well as differences in income and expense treatment.. In addressing the differences that occur between the Commercial Income Statement and the Fiscal Income Statement, based on the Financial Accounting Standards and the applicable tax law, based on the results of research and calculation analysis of the calculation of fiscal reconciliation to the Financial Statement of profit."

"Pemerintah daerah di Indonesia memiliki ketergantungan yang tinggi pada dana transfer dari pemerintah pusat. Untuk memahami isu ini, banyak penelitian yang telah dilakukan untuk memahami dampak dana transfer terhadap perilaku belanja pemerintah daerah. Namun, penelitian yang sudah ada hanya fokus pada dampak dari realisasi dana transfer. Studi ini menguji secara empiris pengaruh ekspektasi transfer terhadap perilaku belanja pemerintah daerah. Analisis empiris ini menggunakan seperangkat variabel ekonomi dan politik sebagai proxy ekspektasi transfer di 426 pemerintah daerah di Indonesia sepanjang 2009-2018. Hasil analisis menunjukkan bahwa alokasi dana transfer, meskipun telah diatur secara formal oleh Peraturan Pemerintah, dipengaruhi oleh faktor ekonomi dan politik di luar formula. Penelitian ini juga mengonfirmasi bahwa ekspektasi transfer merupakan faktor yang relevan dalam memengaruhi belanja pemerintah daerah. Peningkatan ekspektasi transfer berasosiasi dengan meningkatnya belanja pemerintah daerah pada seluruh jenis dan fungsi. Pemerintah daerah yang berekspektasi mengalami kenaikan transfer cenderung memiliki tingkat belanja yang lebih tinggi.

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Fiscal decentralization in Indonesia is characterized by high dependency of local governments on transfer funds from the central government as a source of revenue. In order to understand the behavior of local governments in spending transfer funds, a substantial amount of work has been done to estimate the impact of transfer funds on local government spending. However, existing research has so far only focused on the impact of the realization transfer funds. This study examines empirically the role of transfer expectation in affecting local government spending behavior. The empirical analysis employs a set of political and economic variables to proxy transfer expectations in 426 local governments in Indonesia across 2009-2018. This research found that transfer allocation, even when enshrined in a law, appear to be influenced by economic dan political factors beyond the formula. The analysis also confirms that transfer expectations are relevant determinant of local government spending. Our findings suggest that an increase in expected transfers is associated with increase in local government spending across type and functions. Local governments expecting a higher level of transfer tend to react with a higher level of expenditure."

"Preventing economic distortions and providing for gender equality should be a main goal that could be achieved not only by promoting labor laws and ensuring welfare benefits, but also with the design of a tax-benefits system that could address those issues.A gender-sensitive tax-benefits system would become a permanent safeguard policy for gender issues, promoting gender inclusion."

"Penelitian ini mengidentifikasi dampak desentralisasi fiskal terhadap pertumbuhan ekonomi regional di Sumatera, Indonesia. Digunakan tiga model regresi untuk menganalisa data panel lima indikator utama desentralisasi fiskal periode 2007-2013 yaitu: OLS, Fixed  Effect Model dan Random Effect Model. Data yang digunakan pada penelitian ini merupakan data sekunder yang bersumber dari Badan Pusat Dtatistik (BPS) dan Direktorat Jenderal Perimbangan Keuangan Kementrian Keuangan Republik Indonesia. Temuan empiris penelitian ini menunjukkan bahwa tiga indikator berupa pendapatan daerah, pengeluaran daerah dan jumlah penduduk memiliki dampak negatif terhadap pertumbuhan ekonomi, sementara tingkat pendidikan dan tingkat serapan tenaga kerja berkorelasi positif terhdap pertumbuhan ekonomi di Sumatera, Indonesia.

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This paper analyzes the impact of fiscal decentralization on regional economic growth in Sumatera, Indonesia.  Within the framework of an OLS, Fixed Effect Model and Random Effect Model was employed in this thesis on a set of dynamic panel data models with latent variables over a period 2007 – 2013.  Two indicators of fiscal decentralization, local revenue, and local expenditure were used to measure impact of fiscal decentralization in Sumatera. Data for this study comes from secondary sources; BPS and DJAPK ministry of Finance Republic of Indonesia. The empirical finding of this study suggests that two fiscal decentralization indicators and number of population have a negative significant impact on regional economic growth. However, number of education and employment rate are positively correlated with economic growth. Finally, there is a little consensus on the relationship between fiscal decentralization and economic growth in Sumatera, Indonesia."