Bina Ekonomi
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PERAN LEVERAGE DALAM HUBUNGAN ANTARA INTENSITAS MODAL, INTENSITAS PERSEDIAAN DAN PENGHINDARAN PAJAK
Get PDFTax revenues represent the primary source of government income in Indonesia, with corporate income tax contributing significantly to the State Budget (APBN). However, the increase in tax realization often does not correspond to the nation’s tax potential, partly due to corporate tax avoidance practices. This study aims to analyze the effect of capital and inventory intensity on tax avoidance, with leverage as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. This sector was selected due to its relatively stable characteristics against changes in economic cycles and its capital-intensive nature in supporting operational activities. This study uses 132 firm-year observations obtained from the companies\u27 annual financial reports. The analysis was conducted using a panel data regression method and a fixed-effects model. The results show that capital intensity positively affects tax avoidance, meaning that the higher the proportion of fixed assets in a company\u27s asset structure, the greater the opportunity for management to engage in tax planning through depreciation policies and operational cost classification. Conversely, inventory intensity does not significantly influence tax avoidance, as inventory value better represents supply chain efficiency and production stability than fiscal strategy. Furthermore, leverage is not proven to moderate the relationship between capital intensity and inventory intensity with tax avoidance, indicating that debt-based funding structures do not influence tax avoidance behavior in stable sector companies such as non-cyclical consumer sectors. These findings strengthen empirical evidence that fixed asset structure is a key determinant of corporate tax planning practices. At the same time, debt use plays a greater role in supporting long-term productive investments. The policy implications of this study emphasize the importance of fiscal oversight of asset-intensive companies by the Directorate General of Taxes (DGT), as well as the need for the Financial Services Authority (OJK) to promote greater transparency in tax policy disclosures in annual reports and corporate sustainability reports
MASA DEPAN ENERGI DAN EKONOMI: SEBUAH KAJIAN KONSUMSI ENERGI DI INDONESIA
Get PDFThis research depends on the understanding of the role of energy in economic development, emphasizing its classification as a resource or, more succinctly, as a form of capital in the production sector. The study focuses on the Indonesian economy from 1990 to 2022, aiming to comprehensively analyze the relationship and impact of both non-renewable and renewable energy sources on the economy. The analytical methodology employed in this research includes Granger causality tests and the Error Correction Model (ECM) to unveil the contribution of energy to the economy. The research findings explicate that the relationship originates from the energy sector, subsequently influencing the economy. Currently, non-renewable energy continues to play a crucial role in economic development, based on various implications of ongoing plans, regulations, and policies. However, this does not preclude the possibility that renewable energy will assume a pivotal role in the future
ESTIMASI INVESTASI DAN IMPLIKASINYA TERHADAP PERTUMBUHAN EKONOMI PROVINSI RIAU
Get PDFEconomic growth is closely related to investment. Economic growth in Riau Province is still relatively low with high and fluctuating investment. Although investment levels continue to increase, economic growth is not always commensurate. This shows the potential for inefficiency in the allocation and use of investment. This study aims to analyze the value of ICOR and its efficiency needed in 2024-2026 and the relationship between investment and economic growth in Riau province. The method used descriptive quantitative methodology with secondary data in the form of time series. The analytical tools used are Incremental Capital Output Ratio (ICOR) analysis and Vector Error Correction Model (VECM). From the research results, it was found that the average ICOR value of Riau is still high, which is more than 3-4, indicating that investment in Riau Province is still not efficient. Investment needs in 2024-2026 have increased along with the amount of economic growth targets that have increased. The long-term causal relationship between investment and economic growth in Riau Province only goes in one direction, namely investment towards economic growth and not vice versa. Inefficient investment is related to Riau’s poor infrastructure in the region
PENGARUH TOTAL PEMBIAYAAN, NPF, DAN BOPO TERHADAP LABA BANK UMUM SYARIAH PERIODE 2019-2023
Get PDFThe increase in profits is one of the factors to strengthen the market share position of Islamic banks. The increase in profit depends on the bank\u27s activities themselves, both from financing which is the main source of income for the bank and from its operational implementation. The purpose of this study is to be able to know the effect of total financing, Non Performing Financing (NPF), and operational efficiency (BOPO) on the net profit of the Sharia General Bank (BUS). Data analysis was in the form of panel data regression analysis using annual data 2019-2023 using 6 BUS samples through purposive sampling techniques. The results shown through this study are that partially total financing has a positive influence while NPF and BOPO have a negative effect on net profit. Simultaneously, this study shows that total financing, NPF, and BOPO affect the net profit of Sharia Commercial Banks.
REGIONAL GENDER DISPARITIES IN INDONESIA: A COMPARATIVE
Get PDFIndonesia’s socio-economic landscape is a tapestry woven from historical legacies, cultural norms, and dynamic economic forces. At the heart of this mosaic lies Java, the most populous and economically advanced island, often serving as a developmental benchmark. However, prosperity does not flow uniformly across the archipelago. Sumatra, Bali, Sulawesi, and Kalimantan—each with its unique context-grapple with gender-related challenges that shape the lives of their inhabitants. By dissecting these regional disparities, we uncover the intricate interplay of factors influencing gender outcomes. Our investigation relies on data extracted from the 2023 Sakernas survey. We hone in on critical indicators of gender disparities: work hours, income discrepancies, educational access, and social safety nets. Employing a descriptive and typological lens, we juxtapose these indicators across the five islands. This method allows us to discern patterns, outliers, and distinctive features specific to each region. Our research serves a dual purpose: it enriches academic discourse and informs policy formulation. By spotlighting the variations in gender inequities, we pave the way for targeted interventions. Policymakers can leverage these insights to tailor programs that address the unique hurdles faced by women and men in different locales. Moreover, our findings contribute brushstrokes to a more nuanced portrait of Indonesia’s socio-economic fabric-one that transcends mere statistical aggregates and delves into the intricate brushwork of gender dynamics
TRANSFORMASI DIGITAL, KETIMPANGAN PENDAPATAN, DAN KRIMINALITAS DI INDONESIA: SEBUAH KAJIAN EMPIRIS
Get PDFThe rapid development of digital technology has become a key force in transforming various aspects of life, such as accelerating information access, enhancing economic efficiency, and creating new opportunities. However, this transformation also brings challenges, particularly regarding the unequal distribution of income. Limited access to digital technology can exacerbate income inequality, where only a small portion of the population fully optimizes its benefits while others are left behind. Income inequality, as reflected in the Gini index, indicates an increasingly unequal income distribution and potentially elevates crime rates. This study analyzes the impact of income inequality on crime in the era of digital transformation using a random effect model and panel data from 34 provinces in Indonesia from 2010 to 2022. The findings show that income inequality has a significant positive effect on crime growth, meaning that the greater the income disparity, the higher the crime growth. The interaction between income inequality and internet usage shows a significant negative effect, indicating that a more equitable distribution of digital technology can reduce the impact of income inequality on crime. Additionally, the human development index has a significant positive effect, while the COVID-19 dummy variable has a significant negative effect on crime growth
ANALISIS EKONOMI, SOSIAL DEMOGRAFI DAN LINGKUNGAN DARI FOOD LOSS/ WASTE (FLW) DI INDONESIA
Get PDFFood waste, also known as food loss/waste (FLW), is an important issue in Indonesia due to its huge impact on food security, the economy, and the environment. Almost half (41.7 percent) of waste in Indonesia comes from food waste, making the country the second largest contributor to food waste globally. Each individual contributes to an average of 300kg of food waste annually in Indonesia. This analysis aims to understand the economic and socio-demographic dimensions associated with FLW in Indonesia. The study analyzed panel data in Indonesia from 34 provinces over 4 years (2019-2022) using quadratic regression models and Ordinary Least Square (OLS) estimation methods. The analysis found that GRDP per capita, Consumer Price Index (CPI), population aged 15-64 years, and population aged over 65 years had a significant effect on FLW per capita in Indonesia over the period 2019-2022. In Indonesia, there is no significant influence between the variables of average monthly per capita expenditure on food, the proportion of male and female population, and average years of schooling on per capita food waste generation. The peak point shows that the maximum value of FLW per capita is around 40.85kg/capita/year at the level of GRDP per capita of IDR 89,296,130/capita/year. This research opens up opportunities for further studies on other factors contributing to FLW in Indonesia such as psychological, environmental, and cultural
DAMPAK ESG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN, DIMODERASI KEPEMILIKAN ASING
Get PDFESG dimensions and recognizing the strategic role of foreign ownership in shaping market perceptions. This study aims to examine the effect of Environmental, Social, and Governance (ESG) scores and financial performance on value of the firm, and to assess the moderating role of foreign ownership in Indonesian capital market. The sample consists of 80 publicly listed companies in Indonesia Capital Market that have ESG scores available for the period 2021 to 2023. Firm valuation is measured by Price to Book Value (PBV), while the independent variables include Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and ESG components: Environmental Score (ENV), Social Score (SOC), and Governance Score (GOV), along with the aggregated ESG Score. The analysis was conducted using EViews-13 and panel data regression models, including both Fixed Effect and Moderated Regression Analysis. The findings indicate that ROA, ENV, SOC, and GOV scores have a positive and significant effect on firm value. Interestingly, the aggregated ESG Score shows a significant negative effect on PBV, suggesting possible distortion when sustainability dimensions are not assessed individually. CR has a negative significant effect, while DER shows a positive significant effect before moderation. After including foreign ownership as a moderating variable, the influence of CR, DER, and ESG Score becomes statistically insignificant, indicating that foreign investors tend to neutralize the effect of liquidity, leverage, and overall ESG disclosures. This study highlights the importance of disaggregatin
DAMPAK PERANG RUSIA-UKRAINA TERHADAP REAKSI PASAR MODAL DAN KINERJA SAHAM SUBSEKTOR FOOD AND BEVEREGE
Get PDFPerang Rusia-Ukraina memberikan dampak atau dampak yang luas dan besar terhadap perekonomian global dengan indikasi penurunan nilai ekspor, kenaikan harga minyak kelapa sawit dan kenaikan harga gandum. Penelitian ini bertujuan untuk membuktikan secara empiris perbedaan reaksi pasar modal yang diukur dengan abnormal return dan kinerja saham yang diukur dengan return aktual pada subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia akibat perang Rusia-Ukraina. Metode analisis yang digunakan adalah event study dengan window period 21 hari yaitu 10 hari sebelum dan 10 hari setelah peristiwa. Sampel yang digunakan sebanyak 17 perusahaan yang memenuhi kriteria sampel. Data diolah menggunakan metode uji t sampel berpasangan dengan menggunakan SPSS 26 for Windows . Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan reaksi pasar yang diukur dengan abnormal return dan kinerja pasar yang diukur dengan return aktual pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah perang Rusia-Ukraina
EFEK DIGITALISASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA
Get PDFThis study examines the impact of digitalization on Indonesia\u27s economic growth from 2000 to 2022 using the Ordinary Least Squares (OLS) method. The research includes variables such as the digitalization index, labor force participation, foreign direct investment (FDI), domestic investment (DI), and education (mean years of schooling). The findings reveal that digitalization and FDI significantly and positively affect Indonesia\u27s GDP, indicating the pivotal role of technology adoption and international capital flows in economic expansion. Conversely, education exhibits a significant negative effect, suggesting possibly indicating a mismatch between educational output and labor market needs. Meanwhile, labor force participation and domestic investment show no significant effect on growth. These results highlight the need for strategic improvements in digital infrastructure, educational quality, and investment policy to enhance the inclusiveness and sustainability of economic development in the digital era. The study concludes that while digitalization and FDI are key drivers of growth, optimizing their benefits requires coordinated policy support, particularly in workforce development and local investment ecosystems