e-Journal PKN STAN (Politeknik Keuangan Negara Sekolah Tinggi Akuntansi Negara)
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Apakah fenomena flypaper effect asimetris terjadi pada kebijakan belanja pemerintah daerah?
Get PDFFluctuation in local government revenue will shift local government spending. This study aims to identify and analyze the response of local government spending policies to an increase or decrease in transfer funds from the central government (Balance Fund) and local own revenue (known as Pendapatan Asli Daerah). The study utilizes data from provincial governments throughout Indonesia for the 2010-2019 period. This study finds that local government spending policies are more responsive to increases or decreases in local government revenues in the form of DAU, meaning that there is a flypaper effect phenomenon. In addition, this study also found that the decline in DAU also caused a contraction in public spending, which means that there is no asymmetrical flypaper effect.
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Kenaikan atau penurunan pendapatan pemerintah daerah akan meningkatkan atau menurunkan belanja pemerintah daerah Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis respons kebijakan belanja pemerintah daerah terhadap kenaikan atau penurunan dana transfer dari pemerintah pusat (Dana Perimbangan) dan Pendapatan Asli Daerah. Penelitian menggunakan Penelitian ini menemukan bahwa kebijakan belanja pemerintah daerah lebih responsif terhadap kenaikan atau penurunan penerimaan daerah berupa DAU, artinya ada fenomena flypaper effect pada kebijakan belanja publik di Indonesia. Selain itu, penelitian ini juga menemukan bahwa penurunan penerimaan daerah berupa DAU juga menyebabkan kontraksi pada belanja publik, yang artinya flypaper effect yang ada tidak bersifat asimetris.
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EFEKTIVITAS PELAKSANAAN PENAGIHAN PAJAK DI KPP PRATAMA DENPASAR BARAT PADA MASA PANDEMI COVID-19
Get PDFThe COVID-19 pandemic has had an impact on Indonesia's economy. This can be seen from the decrease in state cash receipts from the taxation sector. One possible cause is the actions of tax collection that is not maximal. This study aims to determine the effectiveness of tax collection during the COVID-19 Pandemic (March-December 2020). Effectiveness is assessed based on the percentage rate of realization of disbursement of tax receivables resulting from tax collection actions. The analysis method used in this study, namely quantitative and qualitative method by utilizing tax collection data at KPP Pratama Denpasar Barat. The results showed that the percentage rate of effectiveness of tax collection during the COVID-19 pandemic (March-December 2020) in KPP Pratama Denpasar Barat was considered ineffective. The effectiveness rate also decreased significantly compared to the previous two years. The decrease is due to the many obstacles due to the COVID-19 pandemic that KPP Pratama Denpasar Barat must face in carrying out tax collection actions.Pandemi COVID-19 telah memberikan dampak terhadap perekonomian Indonesia. Hal ini terlihat dari menurunnya penerimaan kas negara dari sektor perpajakan. Salah satu kemungkinan penyebabnya, yaitu tindakan penagihan pajak yang tidak maksimal. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas pelaksanaan penagihan pajak pada masa Pandemi COVID-19 (Maret-Desember 2020). Efektivitas dinilai berdasarkan tingkat persentase realisasi pencairan piutang pajak yang dihasilkan dari tindakan penagihan pajak. Metode analisis yang digunakan dalam penelitian ini, yaitu metode kuantitatif dan kualitatif dengan memanfaatkan data penagihan pajak di Kantor Pelayanan Pajak Pratama Denpasar Barat. Hasil penelitian menunjukan bahwa tingkat persentase efektivitas penagihan pajak pada masa pandemi COVID-19 (Maret-Desember 2020) di KPP Pratama Denpasar Barat tergolong tidak efektif apabila dilihat dari realisasi pencapain target penagihan pajak. Tingkat efektivitas tersebut juga mengalami penurunan yang cukup signifikan dibandingkan dengan dua tahun sebelumnya. Penurunan tersebut diakibatkan oleh banyaknya hambatan-hambatan akibat pandemi COVID-19 yang harus dihadapi KPP Pratama Denpasar Barat dalam melakukan tindakan penagihan pajak
PENGGUNAAN DATA MINING DALAM HIT RATE IMPORTASI JALUR MERAH DENGAN MODEL DECISION TREE: USE OF DATA MINING IN HIT RATE IMPORTATION OF RED LINE WITH DECISION TREE MODEL
No full textABSTRACT:
 Customs and Excise faces a big challenge to be able to increase the hit rate of red line imports by 40% in accordance with the Blueprint for the 2014-2025 Ministry of Finance Institutional Transformation Program and international benchmarks. Through a qualitative study, this study aims to determine the use of data mining that is applied to the risk engine based on import data, people's experiences, and research results of customs institutions of other countries. The data mining method used is CRISP-DM, classification method, and decision tree model, using data imported from the red line KPU BC Type A Tanjung Priok for the period September – December 2019 and January 2020. The results show that the use of data mining can increase the hit rate of red line importation. The most relevant attribute in classifying data is the sending country which is categorized as a root node, while the import duty tariff attribute does not provide information on data classification. This research is expected to provide a new perspective for the KPU BC Type A Tanjung Priok in an effort to improve the risk engine targeting and risk engine routing of Customs and Excise.
Keywords: CRISP-DM, data mining, decision tree, hit rate, the red line import.
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ABSTRAK:
Bea dan Cukai menghadapi tantangan besar untuk dapat meningkatkan capaian hit rate importasi jalur merah sebesar 40% sesuai dengan Cetak Biru Program Transformasi Kelembagaan Kementerian Keuangan Tahun 2014 – 2025 dan benchmark internasional. Melalui studi kualitatif, penelitian ini bertujuan untuk mengetahui penggunaan data mining yang diterapkan dalam risk engine berdasarkan data importasi, pengalaman orang, dan data hasil penelitian institusi kepabeanan negara lain. Metode data mining yang digunakan adalah CRISP-DM, metode klasifikasi, dan model decision tree, dengan menggunakan data importasi jalur merah Kantor Pelayanan Utama (KPU) Bea dan Cukai (BC) Tipe A Tanjung Priok periode September – Desember 2019 dan Januari 2020. Hasil penelitian menunjukkan bahwa penggunaan data mining dapat meningkatkan capaian hit rate importasi jalur merah. Atribut yang paling relevan dalam mengklasifikasikan data adalah negara pengirim yang dikategorikan sebagai root node (akar), sedangkan atribut tarif bea masuk tidak memberikan informasi dalam klasifikasi data. Penelitian ini diharapkan dapat memberikan pandangan baru bagi KPU BC Tipe A Tanjung Priok dalam upaya perbaikan risk engine targeting dan risk engine penjaluran Bea dan Cukai.
Kata Kunci: CRISP-DM, data mining, decision tree, hit rate, importasi jalur merah.
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Aspek Penilaian dalam Transaksi Pengalihan Hak atas Tanah dan/atau Bangunan
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This research aims to review the implementation of the appraisal in the transaction of transferring rights to land and/or buildings at the Ciawi Small Tax Office (STO) and identify the constraints that arise in the field during the appraisal process. This study uses a descriptive qualitative approach in order to capture the process of valuation. The results showed that implementation of the appraisal in the transaction of transferring rights to land and/or buildings at the Ciawi Small Tax Office (STO) is carried out in six steps. These steps are: (1) identification of the problem, (2) data collection, (3) data analysis, (4) application of the approaches to value, (5) final opinion of value, and (6) report of defined value.
Keywords: Property Valuation, Transfer of Rights to Land and or Building, Valuation
 
The Influence Of Corporate Governance, Capital Structure, and Company Size on The Company's Financial Performance
Get PDFThis study aims to examine the effect of the implementation of corporate governance, capital structure, and firm size on the financial performance of banking companies. The implementation of good corporate governance is an obligation that must be carried out by companies which already have guidelines from the Financial Services Authority and other institutions. In fact, not all companies have applied good governance even though it can improve the performance of the company so it becomes interesting to study the impact of good governance implementation in Indonesia. This study uses panel data regression analysis with research samples from banking companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The results of the study as overall show that corporate governance, capital structure and firm size have a positive effect on the company's financial performance. Managerial ownership as corporate governance proxy has a significant positive impact on financial performance partially.
Keywords: bank, capital structure, corporate governance, company siz
PENERAPAN REFORMASI KEHUMASAN DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN SECARA E-FILING
Get PDFTaxation education is one of the duties of the Directorate General of Taxes as the tax administrator in Indonesia. The General Elucidation of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by UU Number 16 of 2009 states that tax administration duties include guidance, research, supervision and application of administrative sanctions. This study uses a descriptive type of research that compares the efiling of the annual tax return of personal taxpayers and the realization of tax education in 2018-2019. This research uses qualitative methods. The data used are interviews, document analysis, and literature study. Based on the results of the study, it was found that the contribution of the realization of tax education was directly proportional to the annual tax return of individual taxpayers for that year. To increase the annual tax return, the Bengkulu and Lampung Regional Tax Office made a new breakthrough and adjusted direct and indirect tax education. This is expected to help taxpayers understand the importance of taxation for the nation's development and increase taxpayer compliance.
Penyuluhan perpajakan merupakan salah satu tugas Direktorat Jenderal Pajak selaku administratur perpajakan di Indonesia. Penjelasan Umum Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009 menyatakan bahwa tugas administrasi perpajakan meliputi pembinaan, penelitian, pengawasan dan penerapan sanksi administrasi. Penelitian ini menggunakan jenis penelitian deskriptif yang membandingkan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi secara efiling dan realisasi penyuluhan perpajakan tahun 2018-2019. Penelitian menggunakan metode kualitatif. Data yang digunakan yaitu wawancara, analisis dokumen, dan studi kepustakaan. Berdasarkan hasil penelitian didapat bahwa kontribusi realisasi penyuluhan perpajakan berbanding lurus dengan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi pada tahun tersebut. Untuk meningkatkan penerimaan SPT Tahunan, Kanwil DJP Bengkulu dan Lampung melakukan terobosan baru dan menyesuaikan penyuluhan perpajakan secara langsung dan tidak langsung. Hal ini diharapkan dapat membantu Wajib Pajak memahami pentingnya perpajakan bagi perkembangan bangsa dan meningkatkan kepatuhan Wajib Pajak.
 
IDENTIFIKASI FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PROPERTI RESIDENSIAL BERDASARKAN PERSEPSI PENILAI PEMERINTAH
Get PDFState asset management is conducted in a transparent and accountable manner. One notable requirement that has to be met is the value of the assets. Such value is estimated by a qualified government valuer based on certain valuation approaches. This process normally carries a degree of subjectivity. This research uses statistical procedures to identify property attributes that significantly affect residential property value based on the government valuers’ perception. For this purpose, a set of questionnaires was distributed to government valuers who are part of the Directorate General of State Assets Management (DGSAM). These questionnaires contained property attributes identified from the literatures and validated by several property valuers at the DGSAM and PKN STAN. There were 285 valuers who provided their responses in this research, which was slightly higher than the anticipated number of participants. Further analysis from these responses shows that non-structural property attributes, one that are not directly related to property physical attributes, are indicated to be more significant in affecting residential property value. This research however only involves DGSAM’s valuers and thus, is rather limited in nature. The results reported in this paper as such should be interpreted accordingl
Pendekatan Tunai dan Nontunai Dalam Pengentasan Kemiskinan di Indonesia
Get PDFPoverty alleviation programs have become a sustainable policy agenda in Indonesia, whether carried out during the Covid-19 pandemic or before. This poverty alleviation program can take the form of cash or in-cash social assistance. The main objective is to increase the purchasing power of low-income families for necessities. With SUSENAS 2016 data, this study found that cash assistance (in the form of the Family Hope Program) and non-cash assistance (in the form of Prosperous Rice) did not consistently affect low-income families consumption. This finding can consider that the objectives or implementation of policies to increase consumption need to evaluated.
Keywords: poverty alleviation programs, covid-19 pandemic, power of low-income families, cash assistance, increase consumptionProgram pengentasan kemiskinan telah menjadi agenda kebijakan yang berkelanjutan di Indonesia baik dilakukan di masa pandemi Covid-19 atau sebelumnya. Bentuk program pengentasan kemiskinan ini dapat berbentuk bantuan sosial tunai maupun tidak tunai. Tujuan utamanya adalah meningkatkan daya beli keluarga miskin pada barang-barang kebutuhan dasar. Dengan data SUSENAS 2016, penelitian ini menemukan bahwa, bantuan tunai (dalam bentuk Program Keluarga Harapan) dab bantuan non tunai (dalam bentuk Beras Sejahtera) tidak selalu mempengaruhi konsumsi keluarga miskin. Temuan ini dapat menjadi pertimbangan bahwa tujuan atau implementasi kebijakan untuk meningkatkan konsumsi perlu dievaluasi
IMPACT INTERGOVERNMENTAL TRANSFER ON FOREST CONSERVATION IN INDONESIA
No full textThis study discusses the impact of Intergovernmental Fiscal Transfers (IFT) on forest conservation in Indonesia from 459 districts/cities during the period 2008-2016 using a panel model in the form of Fixed Effect and Spatial Autoregressive (SAR) Fixed Effect. The analysis distinguished by the district/city level and provincial level. The results show the influence of IFT on the expansion of forest conservation areas in Indonesia. For the district/city level, IFT has a positive relationship both in the form of balance funds and in the form of coordination funds. In particular, the area of forest conservation in Indonesia increased when the Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) increased. While the Coordination Fund, only the Assistance Task Fund (TP) positively has a significant effect. The impact of the adjacent area or neighborhood effect is empirically affecting the expansion of forest conservation areas in Indonesia. The impact is seen in positive spatial coefficients. So it can be concluded, for the provision of public goods such as forest conservation areas causes a mimicry effect. Public goods that have a positive spillover will rise a mimicry, participation in the provision of adjacent areas. Forest management involving multi-level governance makes the provision of conservation areas more effective and efficient. Central and Local Governments can coordinate to expand conservation areas to gain benefits for the future.
Keywords: Intergovernmental Transfer, Public Goods, Forest Conservation.Penelitian ini membahas dampak Intergovernmental Fiscal Transfers (IFT) terhadap konservasi hutan selama periode 2008-2016 di Indonesia. Penelitian ini menggunakan model panel berupa fixed effect dan Spatial Autoregressive (SAR) fixed effect. Hasil penelitian menyimpulkan bahwa adanya pengaruh transfer pemerintah pusat dalam bentuk Dana Perimbangan berupa Dana Alokasi Khusus dan Dana Bagi Hasil positif memengaruhi perluasan area konservasi hutan di Indonesia level kabupaten/kota. Dana koordinasi berupa Dana Tugas Pembantuan positif signifikan memengaruhi pada level kabupaten/kota sedangkan level provinsi menunjukkan positif saja.
Selain itu, dampak dari daerah yang berdekatan atau neighbourhood effect secara empiris terbukti memengaruhi perluasan area konservasi hutan di Indonesia. Dampak tersebut terlihat pada koefisien spasial yang positif. Sehingga dapat disimpulkan pada penyediaan barang publik seperti area konservasi hutan peristiwa yang terjadi justru bukan free rider. Barang publik yang memiliki spillover positif akan memunculkan kejadian berupa mimicry, keikutsertaan penyediaan pada daerah yang berdekatan (neighbour)
Pasar Rakyat untuk Peningkatan Ekonomi Lokal
Get PDFTujuan pendampingan dalam kegiatan pengabdian masyarakat ini adalah untuk merintis terbentuknya pasar rakyat yang diharapkan mampu meningkatkan ekonomi masyarakat desa. Kegiatan ini dilaksanakan di Desa Cibogo, Kecamatan Cisauk, Kabupaten Tangerang. Metode yang digunakan dalam kegiatan ini terdiri dari dua tahap, yaitu Focus Group Discussion untuk mendapatkan informasi tentang potensi dan peluang usaha yang dapat dikerjakan. Selanjutnya terdapat pendampingan langsung, yaitu dengan mendampingi masyarakat Kampung Kedokan dalam merealisasikan rencana kegiatan yang telah disepakati. Secara menyeluruh, kegiatan pengabdian kepada masyarakat belum mendapatkan hasil yang diharapkan di awal perencanaan karena kondisi Pandemi Covid-19. Kegiatan yang telah dilaksanakan telah memberikan manfaat sosial bagi masyarakat desa, yaitu hadirnya ruang terbuka hijau yang dapat digunakan sebagai fasilitas bersosialisasi antar warga