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Abstrak :
Studi ini bertujuan untuk mengetahui apakah terdapat indikasi awal terhadap potensi terjadinya kolusi dalam penentuan Jakarta Interbank Offered Rate (JIBOR). Selain itu, studi ini juga bertujuan untuk mengidentifikasi faktor-faktor yang mendukung munculnya sebuah kolusi dalam penentuan JIBOR. Dengan menggunakan metode analisis Benford’s Law terhadap distribusi digit kedua, ditemukan bahwa distribusi digit kedua dalam data JIBOR dengan tenor overnight memiliki perbedaan yang signfikan dengan distribusi milik Benford sepanjang tahun 2009 hingga 2018 dan deviasi yang tertinggi terjadi pada periode Desember 2012 – Mei 2013. Pada periode yang sama terjadi perubahan pola pergerakan serta peningkatan marjin antara rata-rata JIBOR dengan tenor yang pendek dengan tenor yang panjang. Motif terjadinya kolusi dalam penentuan JIBOR diduga untuk menegaskan perbedaan antara JIBOR jangka pendek dan jangka panjang, serta mengurangi biaya pinjaman antarbank akibat rendahnya JIBOR overnight dalam rangka peningkatan keuntungan dalam pemberian kredit. Sementara untuk faktor pendukung kolusi, berdasarkan hasil regresi ditemukan bahwa tingkat konsentrasi, kondisi profitabilitas, rasio likuidasi, dan volume transaksi dari Fasilitas Simpanan Bank Indonesia (FASBI) signifikan berpengaruh terhadap penentuan JIBOR, khususnya tenor overnight. Faktor lain seperti regulasi yang menjadi batasan masuk dan kemudahan dalam memperoleh data kuotasi individual JIBOR turut mendukung jalannya kolusi dalam penentuan JIBOR.

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This study aims to find preliminary indications of collusion allegation in Jakarta Interbank Offered Rate (JIBOR) fixing. Also, this study aims to identify the factors that facilitate collusion in JIBOR fixing. Using an analysis based on Benford’s Law for Second Digit distribution, this study found that the second digit distribution of JIBOR with overnight maturity from 2009 to 2018, differ from Benford’s and the highest deviation occurred in December 2012 – May 2013. Moreover, a shift in pattern and an increase of margins between averaged JIBOR with short-term maturity and long-term maturity occurred in the same period.  The assumed motives for collusion in JIBOR fixing are to differentiate JIBOR with short-term maturity and long-term maturity, also to reduce the cost of interbank borrowing, to increase the profit from consumer credit lending. As for the factors that facilitate collusion: concentration ratio, profitability, liquidity ratio, and reserves facilitation from Bank Indonesia (FASBI) significantly affect the JIBOR fixing, especially the overnight maturity. Other factors such as regulation as a barrier to entry and easy access of JIBOR daily individual quotations help ease the collusion in JIBOR fixing.

Abstrak :

Penelitian ini bertujuan mendeteksi Unplanned Evasion (UPE) pada wajib pajak orang pribadi di sektor UMKM di Indonesia yang berfokus di Pasar Tanah Abang. UPE adalah manipulasi yang dilakukan oleh WP pada saat melaporkan kewajiban perpajakannya. Penelitian ini menggunakan metode Benford’s law dengan data internal DJP. Hasil tes digit pertama dan dua digit pertama menunjukkan bahwa pendapatan yang dilaporkan tidak mengikuti Benford’s law. Untuk mengukur besarnya UPE, digunakan model faktor distorsi, sebesar –11,28%, menyimpulkan bahwa secara agregat ada UPE yang substansial. Studi ini juga mengeksplorasi lebih lanjut heterogenitas berdasarkan jenis kelamin dan usia, menemukan bahwa UPE terkonsentrasi diantara laki-laki dan wajib pajak yang lebih tua.

 

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This study intends to detect Unplanned Evasion (UPE) among individual taxpayers in MSMEs sector in Indonesia that focus on Tanah Abang Market. UPE refers to manipulation by taxpayers at the time of filing their tax obligations. This research uses Benford's law and internal data from the DGT. The first digit and first two-digit tests showed that reported income did not follow Benford's law. To measure the magnitude of UPE, this study uses a distortion factor model, suggesting distortion of –11.28%, concludes that there is substantial UPE at the aggregate. The study further explores heterogeneity by gender and age, finding that UPE is concentrated among men and older taxpayers.

Abstrak :
Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia's context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford's law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford's law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a 'year-end rush' and a phenomenon of 'hurry-up spending' in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.