Journal articles on the topic 'Income tax Indonesia Econometric models'
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1
Mariyono, Joko. "Exemption of Fiscal Exit Tax: Its Impact on International Flights and Tax Revenue." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 16, no. 1 (August 29, 2015): 22. http://dx.doi.org/10.23917/jep.v16i1.934.
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Fiscal tariff is considered as personal income tax, collected in advance when adult people who have been staying in Indonesia for more than 183 days go overseas. The magnitude of tariff was sometime much greater than the airfare itself, particularly for international flight to ASEAN member countries. This study aims to measure the impact of elimination of fiscal tariff applied to international flight passenger departing from Indonesia. Potential loss in government revenue from income tax and number of international passengers were analyzed. This study used descriptive and econometric methods. Annual and monthly time series data were collected for publication of the Indonesian Statistical Agency and Central Bank of Indonesia during the periods 2008-2012. The results show that the elimination of fiscal tariff did not affect the government revenue resulting from personal income tax. The impact of tariff elimination was to increase the rate in number of passengers going overseas.
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Turnbull, Geoffrey K. "Alternative Local Public Education Expenditure Functions: An Econometric Evaluation." Public Finance Quarterly 15, no. 1 (January 1987): 45–60. http://dx.doi.org/10.1177/109114218701500103.
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This article presents a formal econometric evaluation of competing median voter public education demand specifications. The Cox specification test is used to determine the appropriate role for intergovernmental aid and the appropriate tax share definition in the empirical models. Tests of the aid specification yield support for the popular notion that allowing for different voter income and aid elasticities is superior to treating aid as a supplement to voter income. Tests of the tax share definition indicate that the partial tax exporting tax share is superior to the complete and zero exporting tax shares examined. The results also indicate that the present theoretical models need to be extended to provide a greater role for the mix of nonresidential property in determining community fiscal behavior.
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Kalaš, Branimir, Vera Mirović, and Nada Milenković. "An application of dynamic models in evaluating relationship between direct taxes and investment in OECD countries." Industrija 49, no. 3-4 (2021): 7–23. http://dx.doi.org/10.5937/industrija49-35561.
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The article researches the direct tax effect on investment share in thirty-five OECD countries for the period from 1996 to 2016 year. The goal of this research is to determine how direct taxes influence on investment level measured by the share in the gross domestic product. The empirical analysis enables the implementation of fundamental econometric procedures as well as different dynamic panel models in order to measure effect of direct taxes. Results of Hausman show that PMG model is appropriate for measuring the effect of tax revenue growth, personal income tax, corporate income tax and property tax on investment share in selected countries. The model results reflect significant effect of tax revenue growth, personal income tax and property tax in the long term, while corporate tax is not significant for investment share in OECD countries. However, direct taxes do not have significant impact on investment share in the short-term, except tax revenue growth has positive effect on the investment in observed period.
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Sadiku, Luljeta, Merale Fetahi-Vehapi, and Murat Sadiku. "EMPIRICAL ANALYSIS OF EFFECTS OF INCOME TAX ON ECONOMIC GROWTH OF WESTERN BALKAN COUNTRIES." Knowledge International Journal 28, no. 1 (December 10, 2018): 129–35. http://dx.doi.org/10.35120/kij2801129s.
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The existing theoretical literature advocates that tax policy plays a vital role on the economic development, principally policy that include a reduction in the rate of taxation is a dominant incentive of economic growth. In this regard, almost all Western Balkan countries cut the income tax and move to a flat tax rate in order to stimulate the employment and investment which in turn will spur the economic growth. Thus, the purpose of this research paper is to empirically examine how changes of income tax affect the economic growth of Western Balkan countries. For analysing this issue, panel econometric models are employed using yearly data for the time period 2005-2016. The estimation results reveal that the personal income tax has positive and significant impact on growth. While corporate tax has negative impact on growth in almost all models, but the coefficient is statistically insignificant. This implies that the current corporate tax rates couldn’t endow with sustainable economic growth in the sample countries.
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Nugrahani, Yustisia Purba, and Benedictus Raksaka Mahi. "Analysis of the correlation between ICT and Tax Revenue in Indonesia." Jurnal Ekonomi Modernisasi 18, no. 2 (September 17, 2022): 169–83. http://dx.doi.org/10.21067/jem.v18i2.7263.
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This research aims to analyze the impact of ICT utilization in tax collection at the national, provincial and district/city levels. This research focuses on how far the impact of ICT utilization in increasing tax revenue. Based on that, this research recognizes three econometric models, namely central, provincial and district/city tax revenue models which analyzed through Fixed Effect Model (FEM) and Random Effect Model (REM) then selected by Hausman test. The results indicate that on average, an increase in SMEs using ICT with IP-ICT level 5, will increase the central tax ratio, then an increase in motorized vehicles whose owners use ICT with IP-ICT level 5, will increase the provincial tax ratio, an increase in Gross Regional Domestic Product of the hotel and/or restaurant sector whose owners/managers use the ICT with IP-ICT level 5, will increase district/city tax ratio. The implication of this research, Central Government needs to socialize the use of ICT-based tax applications, Provincial Government should coordinate with local police in disseminating the use of online tax applications for motor vehicle tax, District/City Governments periodically socialize the obligation to use the tapping box or online cash register machine.
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Setianingrum, Any, Aam Slamet Rusydiana, and Penny Rahmah Fadhilah. "Zakat as a Tax Credit for Raising Indonesian Tax Revenue." International Journal of Zakat 4, no. 1 (May 31, 2019): 77–87. http://dx.doi.org/10.37706/ijaz.v4i1.110.
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This study aims to select the most appropriate treatment of zakat and tax to maximize Indonesia taxation of the given three alternatives. The first alternative is zakat and taxes are not correlated. Second, zakat is used as deductions of taxable income. Third, zakat is used as a tax credit. The basic considerations for determining the rank of these three models are from the aspects of benefits, the costs, and the risks. The analytical tool used is ANP (Analytic Network Process). The research respondents are some experts and stakeholder of zakat and tax in Indonesia. Based on the result of this research, the first rank is zakat as a tax credit with a weight of 0,469. The second alternative is zakat as the deduction of Taxable Income with a weight of 0,385. The third or last alternative is zakat and tax has no direct relationship with the weight of 0,146. Based on this research, to increase tax revenue in Indonesia, zakat as a tax credit is advisable.
Keywords: Zakat, tax, credit, ANP, Indonesia
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Dunn, Sarah, John M. Quigley, and Larry A. Rosenthal. "The Effects of Prevailing Wage Requirements on the Cost of Low-Income Housing." ILR Review 59, no. 1 (October 2005): 141–57. http://dx.doi.org/10.1177/001979390505900108.
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Recent California legislation extends the application of prevailing wage regulations to construction workers building subsidized low-income residential projects. Econometric evidence based on micro data covering 205 residential projects subsidized by the California Low Income Housing Tax Credit since 1996 and completed by mid-2002 demonstrates that construction costs increased substantially under prevailing wage requirements. Estimates of additional construction costs in the authors' most extensive models range from 9% to 37%. The analysis controls for variations in cost by geographical location and for differences in project characteristics, financing, and developer attributes. The authors estimate the effect of uniform imposition of these regulations on the number of new dwellings for low-income households produced under the tax credit program in California. Under reasonable assumptions, the mid-range estimate of the prospective decrease exceeds 3, 100 units per year.
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Dekiawan, Hermada. "KONVERGENSI PENERIMAAN DAN PENGELUARAN PEMERINTAH PROVINSI DI INDONESIA:." Buletin Ekonomi Moneter dan Perbankan 17, no. 1 (September 26, 2017): 1. http://dx.doi.org/10.21098/bemp.v17i1.1.
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The study analyse sigma and beta convergence of provincial government revenues and expenditures in Indonesia (APBD) by using panel data 30 provinces over the period 2000-2012. The variables used in this study consists of real income per capita and the revenues and expenditures variables in the APBD. The study also included a spatial weights matrix to analyse dependency among provinces. Spatial weights matrix used consists of two types of weights, the real income per capita and the geographical distance. Testing for the presence of spatial dependency performed using Moran's I. The model used in this study are spatial autoreregressive model (SAM) and the spatial error model (SEM). The models are estimated using panel least squares, fixed effects, random effects, as well as both GMM first difference (GMM-DIFF) and system GMM (GMM-SYS). Based on sigma convergence approach, the results of the study showed that during the period of 2000-2012 occurred convergence on total revenue, income, tax, fund balance, total spending, employee spending, and goods spending, but not for the real income per capita. Estimation with beta convergence approach conducted on four variables as each sample (in per capita value), namely: total income, tax, total spending, and goods spending. Estimation with beta convergence is done by using additional explanatory variables which include: economic growth, the degree of openness, as well as economic growth. Based on the beta convergence approach, the study results indicate the occurrence of convergence on total income, tax, total spending, and goods spending. Estimates also lead to the conclusion that there are spatial dependencies between provinces either use distance and income per capita weight.
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Perkins, J. O. N. "Macroeconomic Effects of a Switch to Indirect Taxes: Some Evidence from the UK and the EC." Economic and Labour Relations Review 3, no. 1 (June 1992): 36–47. http://dx.doi.org/10.1177/103530469200300103.
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This paper considers the evidence from simulations with major econometric models of the UK and EC relating to the effects on the main macroeconomic variables of a switch towards indirect taxation. The conclusion from this evidence is that a switch from income tax towards indirect taxation tends to increase the price level, the rate of inflation, the current account deficit, and the public sector borrowing requirement, and to reduce the country's net wealth, at any given level of real GDP. One especially important conclusion is that the increase in inflation is significantly due to the cut in income tax, and not only to the effects of the rise in indirect taxation; and that the effects on inflation of the cut in income tax tend to last longer than those of the rise in indirect taxation. If the government of the country making the switch in taxation tries to hold down the consequently higher inflation and the rise in the current account deficit by reducing economic growth, the adverse economic effects will be correspondingly greater — and this appears to be what happened in both Britain and New Zealand, the two OECD countries that have made a marked shift in tax structure in this direction over the past decade.
10
Purwono, J. "Determinan Kepatuhan Pajak pada Industri Jasa Konstruksi." Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, no. 02 (December 7, 2015): 167–80. http://dx.doi.org/10.35838/jrap.v2i02.108.
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A B S T R A C T
This study aims to determine the factors that affect tax compliance taxpayers and differences in tax revenue Income from the business sector construction services in Indonesia before and after the enactment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services (PP51 / 2008) Nomo and Government Regulation 40 Year 2009 on Amendment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services. Population of this research is the taxpayer company’s construction services business in Indonesia. Samples were analyzed 104 questionnaires. Determinants of tax compliance are lack of money, tax fairness perception, tax complexity, ignorance of tax due, and the probability of detected. The data quality test validity and reliability. Hypothesis testing is done to test structural models. The results showed that fairness in taxation, regulatory complexity, ignorance, and the possibility of disclosure of deviations is the deciding factor of tax compliance, while lack of money is not proven as a determinant of tax compliance.
A B S T R A K
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan perpajakan Wajib Pajak dan perbedaan penerimaan Pajak Penghasilan dari sektor usaha jasa konstruksi di Indonesia sebelum dan sesudah diundangkannya Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi (PP51/2008) dan Peraturan Pemerintah Nomo 40 Tahun 2009 Tentang Perubahan Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi. Populasi penelitian adalah wajib pajak perusahaan usaha jasa konstruksi Indonesia yang tergabung pada GAPENSI, GAPENRI, AKLI dan AKI, Wilayah DKI Jakarta Raya.. Sampel dianalisis sebanyak 104 kuesioner. Faktor-faktor penentu kepatuhan terdiri lack of money, tax fairness perception, tax complexity, ignorance of tax due, dan probability of detected. Uji kualitas data dilakukan dengan uji validitas dan reliabilitas. Pengujian hipotesis dilakukan dengan uji model structural. Hasil penelitian menunjukkan bahwa keadilan di bidang perpajakan, kompleksitas peraturan, ketidakpedulian, dan kemungkinan terungkapnya penyimpangan merupakan faktor penentu kepatuhan perpajakan, sementara kekurangan uang tidak terbukti sebagai determinan kepatuhan pajak.
JEL Classification: H20, K34
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Purwono, J. "Determinan Kepatuhan Pajak pada Industri Jasa Konstruksi." Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, no. 02 (December 7, 2015): 167–80. http://dx.doi.org/10.35838/jrap.2015.002.02.15.
Full textAbstract:
A B S T R A C T
This study aims to determine the factors that affect tax compliance taxpayers and differences in tax revenue Income from the business sector construction services in Indonesia before and after the enactment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services (PP51 / 2008) Nomo and Government Regulation 40 Year 2009 on Amendment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services. Population of this research is the taxpayer company’s construction services business in Indonesia. Samples were analyzed 104 questionnaires. Determinants of tax compliance are lack of money, tax fairness perception, tax complexity, ignorance of tax due, and the probability of detected. The data quality test validity and reliability. Hypothesis testing is done to test structural models. The results showed that fairness in taxation, regulatory complexity, ignorance, and the possibility of disclosure of deviations is the deciding factor of tax compliance, while lack of money is not proven as a determinant of tax compliance.
A B S T R A K
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan perpajakan Wajib Pajak dan perbedaan penerimaan Pajak Penghasilan dari sektor usaha jasa konstruksi di Indonesia sebelum dan sesudah diundangkannya Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi (PP51/2008) dan Peraturan Pemerintah Nomo 40 Tahun 2009 Tentang Perubahan Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi. Populasi penelitian adalah wajib pajak perusahaan usaha jasa konstruksi Indonesia yang tergabung pada GAPENSI, GAPENRI, AKLI dan AKI, Wilayah DKI Jakarta Raya.. Sampel dianalisis sebanyak 104 kuesioner. Faktor-faktor penentu kepatuhan terdiri lack of money, tax fairness perception, tax complexity, ignorance of tax due, dan probability of detected. Uji kualitas data dilakukan dengan uji validitas dan reliabilitas. Pengujian hipotesis dilakukan dengan uji model structural. Hasil penelitian menunjukkan bahwa keadilan di bidang perpajakan, kompleksitas peraturan, ketidakpedulian, dan kemungkinan terungkapnya penyimpangan merupakan faktor penentu kepatuhan perpajakan, sementara kekurangan uang tidak terbukti sebagai determinan kepatuhan pajak.
JEL Classification: H20, K34
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Nawawi, Ahmad, and Ferry Irawan. "Analisis Dampak Kebijakan Fiskal terhadap Pertumbuhan Ekonomi di Indonesia." Jurnal Ekonomi dan Pembangunan Indonesia 10, no. 2 (January 1, 2010): 159–74. http://dx.doi.org/10.21002/jepi.v10i2.119.
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This paper presents an analysis of the effect of fiscal policy in Indonesia based on a VAR approach. Fiscal policy shocks are identified as a structural residuals related to unexpected government expenditures and tax revenues. Impulse responses are then used to simulate the dynamic response of key macroeconomics variables of shocks. The analysis shows that GDP responses negatively to tax shocks, and positively to expenditure shock. Moreover, disposable income and private consumptionreact negatively to taxation and positively to government expenditures. Altogether the results are consistent with that of Keynesian models.
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Panduwinata, Vina, Juaniva Sidharta, and Ramot Simanjuntak. "The Effect of Accounting Understanding and Tax Provisions on Calculating, Depositing, and Reporting of Tax at Pt. Xyz - A Case Study on a Startup." Advances in Social Sciences Research Journal 9, no. 8 (September 10, 2022): 637–45. http://dx.doi.org/10.14738/assrj.98.12998.
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Technological developments gave a lot of influence on human life in general, from daily activities until there are several digital-based business models, known as startups. As of 2018, according to MIKTI (Indonesian: Masyarakat Industri Kreatif Teknologi Informasi, or Information Technology Creative Industry Society) database, there were 992 startups in Indonesia. Startup company tax is an obligation that must be paid on income received or transactions related to withholding PPh (Indonesian: Pajak Penghasilan, or Income Tax) made by startup companies and requires special tax treatment in order to develop their business. The factor of understanding tax accounting provides a significant contribution to the compliance of corporate taxpayers in fulfilling income tax obligations. The research in this journal aims to gain knowledge of the extent of understanding of accounting and tax provisions in depositing and reporting taxation at one of the startups in Greater Jakarta.
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Anita, Elvina Dwi, Kartika Hendra Titisari, and Siti Nurlaela. "Determinan Tax Avoidance Pada Industri Barang Konsumsi Tahun 2014-2018." Ekonomis: Journal of Economics and Business 4, no. 1 (March 19, 2020): 48. http://dx.doi.org/10.33087/ekonomis.v4i1.98.
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Taxes are the country's biggest income support but are against the interests of companies that consider taxes to be a deduction from income. Differences in interests have caused many tax avoidance cases to minimize tax payments. The purpose of this study was to analyze the influence of independent commissioners, audit committees, capital intensity, leverage, profitability, and advertising costs on tax avoidance. The consumer goods industry on the Indonesia Stock Exchange in the 2014-2018 period, 38 companies were made into populations. The use of a purposive sampling technique produced 23 sample companies with 115 observational data. The data analysis technique uses panel data regression with selected random effect models. The results of the study prove that leverage and profitability affect tax avoidance, while independent commissioners, audit committees, capital intensity, and advertising costs do not show an effect on tax avoidance.
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Dekiawan, Hermada. "KONVERGENSI PENERIMAAN DAN PENGELUARAN PEMERINTAH PROVINSI DI INDONESIA: PENDEKATAN DATA PANEL DINAMIS SPASIAL." Buletin Ekonomi Moneter dan Perbankan 17, no. 1 (December 22, 2014): 99–128. http://dx.doi.org/10.21098/bemp.v17i1.52.
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The study analyse sigma and beta convergence of provincial government revenues and expenditures in Indonesia (APBD) by using panel data 30 provinces over the period 2000-2012. The variables used in this study consists of real income per capita and the revenues and expenditures variables in the APBD. The study also included a spatial weights matrix to analyse dependency among provinces. Spatial weights matrix used consists of two types of weights, the real income per capita and the geographical distance. Testing for the presence of spatial dependency performed using Moran’s I. The model used in this study are spatial autoregressive model (SAM) and the spatial error model (SEM). The models are estimated using panel least squares, fixed effects, random effects, as well as both GMM first difference (GMM-DIFF) and system GMM (GMM-SYS). Based on sigma convergence approach, the results of the study showed that during the period of 2000-2012 occurred convergence on total revenue, income, tax, fund balance, total spending, employee spending, and goods spending, but not for the real income per capita. Estimation with beta convergence approach conducted on four variables as each sample (in per capita value), namely: total income, tax, total spending, and goods spending. Estimation with beta convergence is done by using additional explanatory variables which include: economic growth, the degree of openness, as well as economic growth. Based on the beta convergence approach, the study results indicate the occurrence of convergence on total income, tax, total spending, and goods spending. Estimates also lead to the conclusion that there are spatial dependencies between provinces either use distance and income per capita weight. Keywords: Sigma and Beta convergence, spatial weights, panel data, revenue and expenditure, the provincial budget (APBD)JEL Classification: H7,R1
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Dartanto, Teguh, and Bambang P. S. Brodjonegoro. "Dampak Desentralisasi Fiskal di Indonesia terhadap Pertumbuhan Ekonomi dan Disparitas Antar Daerah: Analisa Model Makro Ekonometrik Simultan." Jurnal Ekonomi dan Pembangunan Indonesia 4, no. 1 (July 1, 2003): 17–38. http://dx.doi.org/10.21002/jepi.v4i1.131.
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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.
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Martyanova, E. V., and A. V. Polbin. "Analysis of Household Income Dynamics in the Russia Based on the RLMS Database." Finance: Theory and Practice 26, no. 6 (December 31, 2022): 271–87. http://dx.doi.org/10.26794/2587-5671-2022-26-6-271-287.
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The goal of the study is to estimate the parameters of the stochastic wage process using data from the Russian Longitudinal Monitoring Survey of Higher School of Economics (RLMS-HSE). The main method of analysis is econometric estimation, which includes two steps. In the first step, the authors estimated a Mincer-type regression. In the second step, they estimated the parameters of the stochastic wage process using the generalized method of moments. As a result, the autoregression coefficient turned out to be lower, and the variance of shocks was higher than in similar foreign studies. The results of the research allow to conclude that labor incomes in Russia are less stable over time and are marked by great uncertainty. The practical value of the work lies in the possibility of using the obtained estimates when calibrating general equilibrium models with heterogeneous agents, which is demonstrated in the framework of estimation of macroeconomic effects from hypothetical tax maneuvers based on the canonical model with heterogeneous agents.
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Anwar, Mutia Narullita, and Pujiyanto Pujiyanto. "ANALYSIS OF SOCIOECONOMIC FACTORS ON HEALTHCARE FACILITIES UTILIZATION FOR INPATIENT CARE IN INDONESIA." PREPOTIF : Jurnal Kesehatan Masyarakat 6, no. 1 (April 13, 2022): 696–709. http://dx.doi.org/10.31004/prepotif.v6i1.3265.
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In 2014-2018 the utilization of health facilities for inpatient treatment in Indonesia has ups and downs. according to data from the National Social Security Council (DJSN) and Social Security Administrator for Health (BPJS Kesehatan) in 2020, the average unit cost of claims per first-level inpatient admission nationally in 2014-2018 were Rp420,543, Rp323,687, Rp412,512, Rp531,496, and Rp472,984, respectively. The purpose of this study was to determine the socioeconomic factors that influence the utilization of health facilities for inpatient treatment in Indonesia. This study uses secondary data from the National Socio-Economic Survey (Susenas) in 2020. The research respondents were individuals who were randomly selected as many as 1,258,328 in Indonesia. The method used in this study uses an econometric approach using the Binary Regression method, namely the logit and probit models. The results of this study found that age, education, occupation, income, and health insurance, with income assumed from the level of expenditure, all of these variables had a significant effect on the utilization of health facilities for inpatients.
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Pangkey, Vinda Laurencia, and Ning Rahayu. "The Impact of Hotel Tax Revenue in the COVID-19 Era as an Increase in Regional Original Income in Indonesia." Jurnal Public Policy 8, no. 4 (October 30, 2022): 233. http://dx.doi.org/10.35308/jpp.v8i4.5848.
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The sharing economy as a new business model is certainly a challenge for the Government to make policies related to this digital transaction. Governments are generally slow to accommodate new business models. On the other hand, sharing economy companies have a great potential as they provide accommodation services. The purpose of this study is to analyze the challenges in increasing the revenue of Local Own-Source Revenue and the revenue opportunities from the expansion of the Hotel Tax Object due to the emergence of various types of sharing economy companies in Indonesia. The method used a qualitative method with data collection through literature study of various publications related to the theme. The results of the study show that in the collection of Hotel Taxes there are challenges in efforts to increase the revenue of Local Own-Source Revenue in Indonesia. First, the impact of Sharing Economy Companies on Hotel Tax Revenue through online platforms can cause a potential tax loss. Second, the impact of the COVID-19 pandemic on hotel industry business activities in the causes of business closures and decline revenue. Furthermore, in the collection of Hotel Taxes, there is an opportunity to increase the revenue of Local Own-Source Revenue in Indonesia, namely (1) the expansion of the Hotel Tax object through the improvement of the Law on Regional Taxes and Regional Levies by considering a new source of Hotel Tax revenue by online platforms in the form of accommodation facilities (2) Providing tax incentives in the form of reduced rates.
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Putra, Bangun Canggih Wicara. "Tax Policy for SMEs, Corruption Perception, and Firm Productivity in Indonesia: A Firm-Level Analysis." JIMF (Jurnal Ilmiah Manajemen Forkamma) 6, no. 1 (November 1, 2022): 36. http://dx.doi.org/10.32493/frkm.v6i1.23966.
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This study aims to assess the impact of a policy change in presumptive tax schemes and corruption on firm performance in Indonesia. The central government has enacted a new presumptive tax regulation targeting small and medium enterprises (SMEs) started in 2013. The policy intends to attract small businesses to pay income tax and promote formalization. Additionally, we also assess the impact of corruption compared to the effect of taxation, on firm productivity. Taking advantage of the reliable panel data from the World Bank Enterprise Survey Indonesia in the years 2009 and 2015, along with fixed-effect regression models, we find that the presumptive tax scheme does not significantly have an impact on firm productivity. This result may be explained by the formalization approach. In addition, it is confirmed that corruption is negatively and significantly affects firm productivity. This study also affirms several studies that corruption has a greater impact, compared to taxation, on firm productivity.
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Guziejewska, Beata, Anna Majdzińska, and Agata Żółtaszek. "The Flypaper Effect and Desirable Legislative Changes to Local Government Financing Systems." Lex localis - Journal of Local Self-Government 19, no. 3 (July 22, 2021): 587–608. http://dx.doi.org/10.4335/19.3.587-608(2021).
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A substantial portion of local government funding in Poland comes from intergovernmental transfers. It may lead to the flypaper effect, which means that external revenues contribute to greater local government spending than locally-collected revenues. This study analyses how different revenue categories influenced local government spending in Poland between 2009 and 2018. Panel econometric models are used to test a hypothesis about whether the flypaper effect occurred in that period and to identify the potential causes. The results confirm to some extent that all three levels of local government were affected by the flypaper effect, and they point to intergovernmental transfers (general grants, specific grants, and shares of corporate income tax revenue) as the main causes. The research findings can be of use in reforming local government funding legislation in Poland and other countries, especially when the size of the public sector and public spending need to be reduced.
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Suryanto, Tulus, Darul Dimasqy, Reza Ronaldo, Mahjus Ekananda, Teuku Heru Dinata, and Indra Tumbelaka. "The Influence of Liberalization on Innovation, Performance, and Competition Level of Insurance Industry in Indonesia." Sustainability 12, no. 24 (December 18, 2020): 10620. http://dx.doi.org/10.3390/su122410620.
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This study aims to reveal the impact of liberalization on innovation, performance, and the level of competition for insurance industry players in Indonesia based on insurance data from 2006 to 2018. The research method used is quantitative with the support of panel data. The analysis technique to explain the findings uses an aggregate model and Threshold Regression analysis. Descriptive and econometric research types were chosen to make it easier to explain the findings. From the results of data analysis using three experimental models, it shows three findings. First, in the aggregate, there is a significant negative relationship between liberalization and innovation. In the Threshold Regression model, a negative impact occurs on companies with low premium income, whereas in high premium income companies, the result is positive. This is due to the availability of resources to large companies to optimize the adaptation of liberalization in terms of innovation. Second, higher liberalization can encourage insurance companies to perform more efficiently and increase net premium income. Third, the negative impact of liberalization on competition shows that the higher the deregulation, the lower the game. These findings indicate that in the aggregate, global insurance financial liberalization has had a significant impact on the development of the insurance industry sector in Indonesia. However, liberalization can be different for groups of small companies and groups of large companies. The expected implication is that the government needs to adopt a long-term policy strategy that can encourage the sustainability of insurance companies: both high-income companies and low-premium-income companies. Besides this, it is hoped that insurance companies pay more attention to innovation, significantly improving the quality of human resources as a competitive advantage in facing global competition.
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Erlita, Devi Indah, Asyifa Nur Azizah, and Yuhka Sundaya. "Analisis Ekonomi Kesehatan Rumah Tangga Indonesia Pada Masa Pandemi Covid-19." Jurnal Ekonomi Pembangunan 11, no. 2 (July 3, 2022): 95–106. http://dx.doi.org/10.23960/jep.v11i2.486.
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The decreasing household access to health services occurred during the Covid-19 pandemic. Observing the health profile of BPS Indonesia (2021), it can be seen that there is a percentage change in the decrease in road treatment and an increase in health complaints. This study aims to present the results of estimating econometric models that explain economic and non-economic variables that can potentially change the opportunities for health demand in Indonesia. The morbidity data for each district and city on the selected island was converted into four categories of health status, namely [1] very healthy, [2] healthy, [3] moderately healthy, and [4] unhealthy. This research is deductive. We use the demand for health theory to identify variables that need to be researched and employ QLDV (qualitative limited dependent variable) to estimate them. The estimation results are conducting to the issue of efforts to increase the chances of household health levels and serial studies starting in 1972. The simulation results with marginal effect predict that the probability of demand for health will increase by 2.71 percent in conditions of inflation of food and health commodities at the level of 6 and 7 percent, children under-five immunization coverage is close to 90 percent, education average is junior high school, income allocation of less than 50 percent, and real income per capita is close to 10 million per year. Regarding the literature series, this study succeeded in showing the significance of health commodity prices which was difficult to display by previous researchers.
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Demi, Albana, Shqipe Xhaferri, Skënder Uku, Shpend Shahini, and Alfons Lushi. "The impact of fiscal policies on Albanian economic growth: The case of value-added tax." Journal of Governance and Regulation 10, no. 4, special issue (2021): 311–25. http://dx.doi.org/10.22495/jgrv10i4siart11.
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This paper aims to give an overview and examine the effects of value-added tax (VAT) income as one of the main elements of fiscal policies on Albanian economic growth GDP (Demi, Hysa, & Nanaj, 2018), for the period 1999–2019, considering also the implementation of VAT legislation rules. The quantitative analysis methods are used in this study based on the wide range of theoretical and practical cases obtained from the literature to figure out the existing link between VAT as the explanatory variable and GDP as the explained variable. Based on empirical testing hypotheses on the importance of econometric models, the statistical information was selected by public institutions in Albania and the data is in the form of time series, often self-correlated from period to period. This feature was considered to avoid the consequences caused by autocorrelation and following the detection, the corrective measures were taken, in order for the statistical inference to be as objective as possible. Finally, this paper argues that VAT rules are considered a very important element for the Albanian economy, and the relevance of this study is to serve policymakers in drafting fiscal policies in the function of economic growth (GDP) in the future.
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Lunina, I. O., and O. S. Bilousova. "The Instruments for Forecasting Budget Effects of the Tax Stimulation of Innovation Activities." Statistics of Ukraine 81, no. 2 (October 18, 2018): 51–61. http://dx.doi.org/10.31767/su.2(81)2018.02.07.
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The principles underlying the long-term solvency of the government through creating the necessary preconditions for the innovation-driven development of the national economy are studied. Dynamic series on change in revenues and expenditures of consolidated budget, and budget losses caused by tax exemptions over 2013–2017 in Ukraine are analyzed. It is found that the revenue shortfalls caused by the preferential taxation of company incomes are hardly predictable. A comparative analysis of the structure of budget losses caused by preferential income taxation of companies in 2014–2017 demonstrates the limited character of support for innovation activities at company level. This support could be observed only in the aircraft industry in 2014 and 2017. According to the results of the survey of innovation activities at non-innovating companies of Ukraine, performed in 2012–2014 and 2014–2016, the limited internal funds or private capital and the limited access to government assistance in innovation were significant factors discouraging companies from decisions in favor of innovation projects or innovation activities.
The conclusion is made that the tax policy of the government, apart from seeking for stable balance of the budget, needs to create stimuli for capital formation and effective performance of companies and, consequently, the accelerated economic development. Absence of an innovation tax credit in Ukraine and appropriate instruments for assessing its budget effects has dramatic negative consequences for company performance and macroeconomic competitiveness.
Econometric models for tax stimulation of innovation activities at company level are constructed, enabling to select approaches to the innovation tax credit policy and the tax credit intensity, in order to enhance the potential of the national economy to develop by innovation factors. Considering the real budget capacities in Ukraine, the results of computations of budget effects of innovation tax credit (by the first or the second proposed model and by the given alternative options of tax credit amounts) can be used in selecting options of tax stimulation of innovation activities of companies.
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Aisyi, Rahadatul, Friska Anzalni, Yusuf Fajar, Didi Suhaedi, and Erwin Harahap. "Mathematical Modeling to Estimate Non-Tax State Revenues." International Journal of Quantitative Research and Modeling 3, no. 2 (June 2, 2022): 72–76. http://dx.doi.org/10.46336/ijqrm.v3i2.258.
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Mathematics is the basic foundation for other sciences. Equation is a mathematical model that can describe real-life problems, one of which is estimating non-tax state revenues in the coming year. Non-State Revenue (penerimaan negara bukan pajak, PNBP) is the scope of state finances which is equipped with the State Assets and Auction Service Office (kantor pelayanan keuangan negara dan lelang, KPKNL) which must be reported on the realization of PNBP that will be deposited into the state treasury. Such situation happens because expenditures in each government agency will be available and increase every year by the government. Therefore, direktorat jenderal keuangan negara (DJKN) have to be more optimal in the management of the PNBP. This study aims to determine the results of the best estimates and exponential models in estimating non-tax state income at the KPKNL Bandung, Indonesia, in year of 2017 and 2018. This research includes descriptive research using a qualitative approach. The results show that the calculation using the exponential 4th model is the best model for estimating PNBP such that the estimated PNBP results in 2017 is Rp. 574,775,677 and in 2018 is Rp. 798,022,691.
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Okwu, Andy Titus, Rowland Tochukwu Obiakor, Timothy Chidi Obiwuru, Margret N. Kabuoh, and Emeka Okoro Akpa. "Public family spending, labour productivity, income inequality and poverty gap in the group of seven countries." Review of innovation and competitiveness 6, no. 1 (November 24, 2020): 49–77. http://dx.doi.org/10.32728/ric.2020.61/3.
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Purpose. Comparable data on distribution of family income provide reference point for determining economic performance of any country, opportunity to assess effects of income inequality and poverty drivers that are either country- or region-specific. This study analysed the effectiveness of composite indices of public spending on family benefits, labour productivity, macroeconomic performance indicators and moderating factors in reducing income inequality and poverty gap in the Group of Seven (G7) countries from 1980 to 2019. Methodology. The study employed fixed effects Least Squares regression model in panel environment within the framework of empirical econometric methodologies. The composite indices comprised public spending on family benefits in cash and kind, unemployment allowance payments, tax on personal income, labour productivity, harmonised unemployment rate, consumer price index, real GDP growth rate, GDP per capita and per hour worked, fertility rate and trade. After graphical analysis of the data, order of integration was via unit root tests. Hausman test was carried out to choose between fixed and random effects models. Subsequently, parameters of the models were estimated and evaluated for significance at the 0.05 critical level. Findings. The results showed that percentage changes in income inequality and poverty gap indices differed for same percentage change in components of the composite indices. Some variable-specific percentage changes in income inequality and poverty gap were statistically significant, while others were not. However, the overall percentage changes was statistically significant. The paper concluded that while some specific effectiveness of the explanatory variables in reducing income inequality and poverty gap was not significant, their joint effectiveness significantly reduced poverty. Therefore, it is pertinent that family-oriented fiscal policy thrusts should be strengthened and sustained so as to continually reduce income inequality and, ultimately, narrow poverty gap in the countries. Limitations. The study considered the G7 countries for a period of 40 years. The limitations were that the variables considered to influence income inequality and poverty gap in the countries were both exhaustive. Also, the results were conditioned to the method used, and different methods can alternatively be used by other researchers and the results compared with this. Originality. The study is original research paper. It has neither been published in any other peer-reviewed journal not under consideration for publication by any other journal.
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Yang, Xiaojun, Ping Qin, and Jintao Xu. "Positional concern, gender, and household expenditures: a case study in Yunnan province." China Agricultural Economic Review 8, no. 4 (November 7, 2016): 572–94. http://dx.doi.org/10.1108/caer-07-2015-0076.
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Purpose The purpose of this paper is to attempt to investigate farmer’s positional concerns in rural China, and how the positional concerns correlate with household expenditures on visible goods. Design/methodology/approach The authors conduct a survey-based experiment to measure farmers’ positional concerns, and employ econometric models to examine the determinants of the degree of positional concern and how the positional concern affects household expenditures on visible goods. Findings The authors find that Chinese farmers have strong positional concerns for income, and high-income households are more concerned with relative position. Furthermore, there is a significant difference between males and females with respect to correlation between degree of positionality and household expenditures on visible goods. For females, there is a positive correlation between degree of positionality and household expenditures on clothes, restaurants, and mobile phones, respectively. For males, there is a positive correlation between degree of positionality and household expenditures on mobile phones. Social implications The government policy thus should pay attention to the positional goods, and the relevant consumption tax by increasing the prices of visible goods could be considered or suggested in the future even in the rural areas. Originality/value This paper provides complementary evidence on Chinese farmers’ positional concerns, and how the degree of positional concern relates to household expenditures on visible goods.
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Kurisheva, Svetlana V. "Review of Publications in the Journal of Scientific and Practical Journal «Finance and Business» for 2020 and 2021." Economics of Contemporary Russia, no. 2 (June 25, 2022): 107–16. http://dx.doi.org/10.33293/1609-1442-2022-2(97)-107-116.
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The article considers the review of publications in the journal “Finance and Business” for 2020 and 2021. The main attention is paid to the developments of methodological nature aimed at building models for financial management, at improving the methods of doing business in modern economic conditions, at the evolutionary development of economic theory, changing the traditional view of the role of financial management and the prospects of economic development. When studying the dynamics of economic processes, their modeling and forecasting, statistical and econometric approaches can be widely used, the correct interpretation of which in business is of special interest, because it evaluates financial stability of companies and probability of bankruptcy, which is reflected in the review of articles under consideration. In the same respect itмитьбю.,юбьтимвыф ти мс8098765кенгь is of interest to model the probability of corporate default based on forecasted dynamics of financial statements indicators. At the macro level the financial resources of the country largely depend on the formation of tax revenues. Possibilities of their forecasting increase the assessment of the potential of tax revenues and, accordingly, clarify the real possibilities of growth of financial resources in the country as a whole and in its individual regions. Therefore, the review considered this direction of research in relation to the problems of personal income tax collection with the use of ARIMA-models. Modern management of the financial sphere implies the improvement of the information base. This largely applies to the development of accounting and auditing, the adaptation of IFRS in Russia and requires the development of new approaches to the organization of accounting. Digitalization in the economy changes the technology of information base formation, which is reflected in several articles published in the journal “Finance and Business”. The articles under consideration contain a detailed list of literary sources, which is of significant interest to readers wishing to delve deeper into the problem under study.
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Batrancea, Larissa. "An Econometric Approach Regarding the Impact of Fiscal Pressure on Equilibrium: Evidence from Electricity, Gas and Oil Companies Listed on the New York Stock Exchange." Mathematics 9, no. 6 (March 16, 2021): 630. http://dx.doi.org/10.3390/math9060630.
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The matter of fiscal pressure is more current than ever in most countries around the world for various reasons. In the first place, disruptive phenomena such as financial crises put tremendous pressure on worldwide economies. Secondly, high taxes trigger an overall reduction in the level of investments aiming at creating stable and well-paid jobs. Thirdly, the income generated by the majority of taxpayers is subject to excessive taxation, which may fuel tax evasion acts. On these grounds, the article is the first empirical research investigating the impact of fiscal pressure on the financial equilibrium of energy companies listed on the New York Stock Exchange. The sample included 88 electricity, gas, and oil companies from around the world, which were analyzed over a time span of 16 years, including the periods before, during, and after the 2008 global financial crisis. The methodology entailed estimating econometric models via Panel Least Squares (cross-section weights) with and without time fixed effects. Empirical results showed that fiscal pressure had a stronger impact on the short-term and long-term equilibrium of electricity and oil companies than on the equilibrium of gas companies. The study can serve as a compass for the managers of energy companies interested in estimating the evolution of company equilibrium state when considering other potential financial downturns.
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Anis, Muhammad. "THE PROBLEMS OF COURT SERVICES TYPES AND TARIFF BASED ON GOVERNMENT REGULATION NUMBER 53 OF 2008." Jurnal Hukum dan Peradilan 8, no. 1 (March 30, 2019): 84. http://dx.doi.org/10.25216/jhp.8.1.2019.84-105.
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The administration of judiciary is a form of state obligation as the fulfillment of civil rights for citizens. Various efforts in improving the quality of court services is continue to be encouraged through a modern judiciary with the development of information system technology, a necessity in the era of globalization. In addition, there is a paradigm shift in public services from traditional model to modern, efficient, effective and transparent public service. This was marked by changes in the form of services from manual performance models to information system automation and digitalization. The general practice of fulfilling public demands for government services continues to evolve rapidly following a series of measures (optimal), while the ability and capacity of service providers in meeting the demands of services of the developing community are slower follows the calculation series. As a result, there is a gap that requires continuous improvement through service innovation that requires sufficient funding. At present, the main government funding sources from the taxation sector are no longer able to cover all state expenditures. The trend of state income from the two sectors of state revenue, namely the tax and non-tax sectors in the last five years shows that the income from the tax sector continues to increase, while the Non-Tax State Revenue (PNBP) sector is relatively declining. Moreover, the provision of public services is endeavored to be free of charge. In judicial services, optimization of PNBP is based on the principle of administering justice (simple, fast and low cost) which has been regulated through Government Regulation Number 53 of 2008. The instructions for implementing government regulations have not been able to fully accommodate the activities and activities of case services, resulting in internal policies letter of the Secretary of the Republic of Indonesia No.268/SEK/01/V/2010 Regarding Time Remaining Cases and Case Fee Giro Services. Thus, it will be examined whether the demand deposit services and the remaining down-payment cases are the performance of the judiciary and whether it is possible for the Ministries/Institutions to self-determine through internal policies on the types of charges and non-PNBP tariffs set by PP No. 53 of 2008.
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Chłoń-Domińczak, Agnieszka, Anna Fiedukowicz, and Robert Olszewski. "Geographical and Economic Factors Affecting the Spatial Distribution of Micro, Small, and Medium Enterprises: An Empirical Study of The Kujawsko-Pomorskie Region in Poland." ISPRS International Journal of Geo-Information 9, no. 7 (July 1, 2020): 426. http://dx.doi.org/10.3390/ijgi9070426.
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Micro, small, and medium-sized enterprises (MSMEs) are an essential part of economies at the national, regional, and local levels. Understanding the determinants of the development of this sector is interesting not only for researchers but also for local governments to support the development of this sector. This paper analyses micro, small, and medium enterprises at the gmina (local) level in one region, the Kujawsko-Pomorskie voivodship (NUTS2) in Poland. The authors use multivariate linear regression, spatial econometrics, and classification trees to model the influence of different factors on the number of enterprises relative to population size. The authors found that the most crucial factor in all cases, independently of the method used, is the local government’s revenue from personal income tax per capita. This finding, together with the lack of significance of variables related to the distance to technological parks or economic zones, indicates that the enterprises in the region produce mainly for local consumption and lack innovativeness. The authors also examined the influence of spatial context on the number of enterprises. The most important factor seems to be the percentage of built-up areas, but there are also others, depending on the model type; again, this confirms the local character of the activity of micro, small, and medium enterprises in the region. Variables representing the spatial context can explain the relative number of enterprises with coefficient of determination (R2) between 0.30 and 0.45, which shows that this context played a relatively significant role in the development of the MSME sector in the region. On the other hand, the econometric models (that include the neighborhood) are only significant (improving R2) for medium enterprises, which means that medium enterprises expand their activity beyond the local range.
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Dziekański, Paweł, and Piotr Prus. "Financial Diversity and the Development Process: Case study of Rural Communes of Eastern Poland in 2009–2018." Sustainability 12, no. 16 (August 10, 2020): 6446. http://dx.doi.org/10.3390/su12166446.
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In the modern state, the role and importance of communes is growing. They can carry out their tasks when equipped with stable and efficient sources of income. Financial resources are the basis for the operation and implementation of current and development tasks. Their analysis makes it possible to assess the budget structure and provides information on the state of the local economy or endogenous growth potentials. The aim of the article is to assess the diversity of the financial situation of rural communes using a synthetic measure. In addition, using the econometric models, the impact of socio-economic factors on the diversity of the measure of synthetic financial situation was examined. In order to build synthetic measures, the Technique for Order Preference by Similarity to an Ideal Solution method and based on distance in real space with Euclidean metrics were used. The aggregated value of the synthetic variable facilitates the comparison of objects in multidimensional spaces, but also makes it possible to order them due to the examined phenomenon. Empirical data were collected in spatial terms of 484 rural communes in the Eastern Poland region. In the case of municipalities, the choice of variables was largely determined by the availability of secondary data collected in a municipal system at the Local Data Bank of the Central Statistical Office for 2009–2018. The analysis showed that the rural communes of eastern Poland are characterized by significant disproportions in terms of financial standing. Rural communes with the best financial condition were characterized by a higher share of own revenues in total revenues, a higher level of income from local taxes and obtained from the share in the tax on natural and legal persons. It seems that the main reason for the relatively small impact of financial conditions on economic and social development is their strong dependence on transfer revenues transferred from the state budget and the amount of current expenditure. The above circumstances stiffen and stabilize the financial economy, making it relatively less susceptible to the influence of other factors. The obtained results may constitute for the local authorities an important source of information on the disproportions occurring between units on setting out potential directions for optimizing the structure of local finances.
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Mariyono, Joko, Apri Kuntariningsih, and Tom Kompas. "Pesticide use in Indonesian vegetable farming and its determinants." Management of Environmental Quality: An International Journal 29, no. 2 (March 12, 2018): 305–23. http://dx.doi.org/10.1108/meq-12-2016-0088.
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Purpose The purpose of this paper is to analyse factors affecting the use of pesticides in intensive vegetable farming in Java, Indonesia. Evaluating such factors is expected to provide appropriate policies to reduce pesticides, and eventually, mitigates the adverse impacts of pesticides on human health and the environment. Design/methodology/approach Data were compiled from a farm survey of randomly selected 240 vegetable farmers in three regions of Java in 2014. A concept of economic threshold was employed to analyse the pesticide use determinants, which were estimated using econometric models. Findings Factors leading to the increase in the application of pesticides were the number of observed insect pests, prices of vegetables, use of local varieties, and use of mixed pesticides. Conversely, factors lowering the use of pesticides were the number of observed diseases, the cost of pesticides, and area planted to vegetables. The most important factor in influencing pesticide use was farmers’ perception on the correct prediction of yield losses associated with pests and diseases. Research limitations/implications The sample for this research is somewhat low and the analysis was based on one-year data of the quantity of pesticides in a formulation. Practical implications The use of pesticides can be reduced by training farmers on crop protection practices, which provide correct information on pests and diseases. Policies related to the price of pesticides would be ineffective, as farmers still highly relied on pesticides. These findings will be useful for reducing the use of pesticides in intensive vegetable farming in Indonesia, and in tropical countries in general. Originality/value Pesticides have two opposite properties: to increase income on the one side and to cause devastation of life on the other side. Because pesticides are generally less selectively toxic than would be desired, non-targets including humans and the environment must be protected from contamination by these agrochemicals. This study found the most important determinants for reducing pesticide exposures in Indonesian intensive farming.
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Yu, Yang, Magdalena Radulescu, Abanum Innocent Ifelunini, Stephen Obinozie Ogwu, Joshua Chukwuma Onwe, and Atif Jahanger. "Achieving Carbon Neutrality Pledge through Clean Energy Transition: Linking the Role of Green Innovation and Environmental Policy in E7 Countries." Energies 15, no. 17 (September 4, 2022): 6456. http://dx.doi.org/10.3390/en15176456.
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Most countries, notably those that signed the Paris Climate Agreement, prioritize achieving the zero carbon or carbon neutrality aim. Unlike earlier studies, this one assesses the contribution of environmental policy, clean energy, green innovation, and renewable energy to the E7 economies’ achievement of carbon neutrality goals from 1990 to 2019. Findings emanating from the study show that the EKC hypothesis is valid in E7 countries. Implying that emissions in the E7 countries increased with the kick-off of development but declined later due to possible potent environmental regulatory policies put in place. Similarly, across all models, renewable energy (REN), green innovations (GINNO), environmental tax (ETAX), and technological innovations (TECH) were found to exert a negative and significant impact on carbon emissions in the E7 countries both in the short and long run. On the other hand, economic expansion (GDP) positively impacts environmental deterioration. Furthermore, the country-specific result shows that, on average, Brazil, India, China, Russia, Mexico, and Indonesia have significant environmental policies aiding carbon abatement. Except for Brazil, Mexico, and Indonesia, the income growth in the rest of the countries does not follow the EKC proposition. Furthermore, the causality result revealed a unidirectional causal relationship between GDP, REN, and GINNO to CO2 emission. No causality was found between ETAX with CO2, while a bi-directional causality exists between technology and CO2 emissions. Based on the finding, policymakers in the E7 countries should move away from fossil fuels because future electricity output will not be sufficient to reduce emissions considerably. Environmental regulations, encouraging technological innovation, adopting green and sustainable technology, and clean energy sources, among other things, demand radical and broad changes.
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Supriyatna, Rio Kartika, Dedi Junaedi, and Evi Novita. "PENGARUH STABILITAS MONETER TERHADAP PEREKONOMIAN NASIONAL." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 1, no. 2 (September 30, 2019): 119–38. http://dx.doi.org/10.47467/alkharaj.v1i2.57.
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ABSTRACTObjectives of this research is to analyze: Does monetary stability affect Indonesia's GDP?; Does the difference ingovernance regimes affect the governance of monetary stability in supporting the achievement of Indonesia's GDP?; Doesmonetary stability affect Indonesia's per capita income (PCI)?; Does the difference in government regimes affect themanagement of monetary stability in supporting the achievement of Indonesia's per capita income (PCI)?.The research method uses descriptive-quantitative analysis with saturated sampling techniques and secondary datafrom Bank Indonesia, the National Development Planning Agency (Bappenas), the Central Statistics Agency (BPS), the WorldBank, and other reference sources. The data is in the form of time series data from the period 1990-2019. The dependentvariable is the value of GDP and GDP per capita (ICP). While the independent variable: the exchange rate, the money supply,the inflation rate, direct investment, financing, the state budget, the amount of debt (US $), the number of exports, the numberof imports, and the dummy variable period of the reform era government with the era of the New Order Government(Soeharto) as comparison or reference. The processed data were analyzed in quantitative descriptive with multipleregression models with dummy variables.The result is that some indicators of monetary stability (money supply, exchange rate, BI rate, investment, imports, andthe state budget) have a significant effect on the economy (GDP). While inflation, financing and foreign debt did notsignificantly affect GDP achievement. The Reformation government regimes (BJ Habibie, Abdurrahman Wahid, MegawatiSukarnoputeri, Soesilo Bambang Yudhoyono, and Joko Widodo) are different and better than the New Order (Soeharto)government in managing stability towards achieving GDP. The econometrics model is GDP$ = 178,542 + 0.0999 * M1M2 -0.0186 * EXCHANGE $ + 9.5872 * BI_RATE + 1.1935 * INVEST $ - 0.000225 * IMPORT + 0.181 * APBN + 182.488 * REZIM1 +171.038 * REZIM2 + 199.86 * REZIM3 + REVIMIM3 + 214.599 * REZIM5. Some indicators of monetary stability (money supply,exchange rate, BI rate, investment, import and APBN) also have a significant effect on GDP per capita. While inflation,financing and foreign debt did not significantly affect the achievement of GDP per capita. The Reform era government regime(BJ Habibie, Abdurrahman Wahid, Megawati Sukarnoputeri, Soesilo Bambang Yudhoyono, and Joko Widodo) differed andmore better than the New Order era administration (Soeharto) in governance stability. to the achievement of GDP per capita.The econometric model: PCIUS$ = 5.7594 + 0.0032 * M1M2 - 0.0006 * EXCHANGE$ + 0.3092 * BI_RATE + 0.0385 * INVEST$ -0.0000072 * IMPORT + 0.0058 * APBN + 5.8867 * REZIM1 + 5.5173 * REZIM2 + 6.4471 * REZIM3 + 6.ZZ * REZIM5.JEL CLASSIFICATION: E52, E58, E63Keywords: economy, financial, GDP, monetary, PCI, stability
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Cottee, Richard. "PRODUCTION SHARING AGREEMENTS VERSUS THE ROYALTY REGIMES: WHERE IS THE BALANCE?" APPEA Journal 32, no. 1 (1992): 481. http://dx.doi.org/10.1071/aj91041.
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For many years the mining industry made its investment decisions safe in the knowledge that petroleum or minerals in the ground belonged to the State but upon severance of such petroleum from the ground the oil was vested in the miner. Commensurate with the ownership changing, a royalty was payable to the government at a fixed rate. With the enactment of the Petroleum (Australia-Indonesia Zone of Co-Operation) Act of 1990 (the 'Act'), serious consideration must now be given as to whether in the future this basic scheme may be dramatically and radically changed to a scheme based on a services contract whereby a certain percentage of the oil is paid in consideration of the miner 'managing the discovery and extraction of petroleum'.An increasing number of countries, including those such as Malaysia which have legal systems based on common law, have adopted petroleum sharing agreements as a basic method by which they 'encourage' petroleum exploitation. This paper:explores the major features of petroleum sharing agreements (which are now in use in the Timor Gap, Indonesia and Malaysia), and compares and contrasts those models with a regulatory scheme based on statutory leases with royalty payments (being the regulatory scheme used in Australia, New Zealand, Canada and elsewhere);reviews both the economic and legal consequences of the two regimes, assuming a constant Income Tax System.It concludes that whilst there are certain merits in both the royalty regulatory type regime and a production sharing regime it appears to the writer that on balance the royalty regulatory regime is much more beneficial to the industry than the alternate. This is particularly true given the fact that Australian governments generally should have sufficient confidence in their regulatory skills and Australian technology that it does not feel it necessary to be given a veto power for each and every decision made in respect of petroleum exploration or production.The major deficiencies of a production sharing arrangement are the fact that the risk taker does not obtain legal tide to the product until after it has either passed the point of tanker loading or been sold to some third party, and the concept of 'cost oil'. If the rates of government 'take' is so high that it is more profitable to obtain 'cost oil' for the company than to receive its 'share' under the production sharing agreement, then the petroleum industry as a whole will suffer gross inefficiency in that area.
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Lukianenko, Iryna. "Shadow economy growth in Ukraine as a negative factor of its development." University Economic Bulletin, no. 39 (December 20, 2018): 101–13. http://dx.doi.org/10.31470/2306-546x-2018-39-101-113.
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The subject of the study is a set of theoretical and methodological foundations, as well as econometric tools for substantiating the representation of the shadow economy as a negative factor for the development of the Ukrainian economy. The purpose of the study is to empirically analyze the peculiarities of the impact of the main factors and risks on the level of the shadow sector in Ukraine and other countries in the world, as well as to determine the strategic directions for further reducing of shadow part of Ukrainian economy with the use of the developed econometric toolkit. Such general scientific methods of analysis and synthesis as methods of comparative analysis, generalization, systematization, and grouping of data, methods of graphic and scenario analysis, as well as econometric tools, in particular methods and models of panel (longitudinal) data wereused in the process of research. Results. A significant amount of the shadow sector in Ukraine poses additional threats to the effective functioning of the economy and its economic development, especially in conditions of political and economic instability. The conducted statistical and empirical analysis confirmed the hypothesis that during a deep economic crisis, the shadow economy may not only be a consequence but also a cause of a growing fall in gross domestic product and, in turn, can aggravate a crisis that is also characteristic of the Ukrainian economy. Even though in recent years there has been a tendency of reducing the shadow level of the Ukrainian economy, it is still a considerable amount, which threatens the financial and economic security of the state and requires the formation of a scientifically grounded strategy for its lowering. The current situation requires not only an adequate definition of the sources of the shadow economy, mechanisms and development, the relationship with the formal economy but also the definition of the main factors affecting its level, as well as quantitative assessment of such impact using economic and mathematical methods of research. The empirical analysis of the impact of the main financial and economic indicators on the level of the shadow economy on the basis of panel data tools for a sample of more than 31 countries of the world allowed to identify not only the main macroeconomic factors affecting the shadow economy, taking into account the specifics of each individual state, but also significantly increase the number of observations and thus increase the accuracy of calculations in the conditions of limited information in a time dimension. Besides, the presentation of countries of different groups in the sample allows, for example, to measure how the country's entry into the European Union affects the level of the shadow economy and whether it affects it overall. According to the modeling results, the clustering of the countries was carried out depending on the level of the shadow sector and the initial conditions for the tendency to shadow. The hypothesis is that the shadow economy of Ukraine exists and even develops in favorable terms that are accompanied by low rates of social and economic development, the imperfection of the legislative and the judicial system, the complexity of opening and doing business, a rather high level of tax rates and a significant spread of corruption. Moreover, a scenario analysis based on the developed model showed that, in the wake of the economic crisis, the shadow economy of Ukraine would tend to increase, which will further deepen the economic downturn in the country in the medium term. Accordingly, the definition of strategic directions for lowering the part of the shadow economy in Ukraine becomes one of the priority tasks of its economic policy. The results of the study can be used by public authorities to form economic policies and strategic directions aimed at ensuring a gradual reduction of the shadow economy in Ukraine, enhancing its financial security and economic development. Conclusions. The presence of the shadow sector is characteristic for almost all countries in the world, but under current conditions of economic development, a significant part of shadow economy becomes an obstacle to the development of a robust corporate sector, the establishment of a functioning market economy and economic growth. The statistical and empirical comparative analysis of the factors influencing the level of shadowing of the economy of different countries confirms the fact that due to imperfect economic, social and legal reforms, many of them still have a high level of the shadow economy, including Ukraine, which negatively affects the level of its economic development. Moreover, according to the optimistic scenario based on the developed econometric model of panel data, the positive dynamics of the gradual reduction of the level of shadow economy to 30.2% of the country's GDP in 2022 were obtained. Despite that fact, according to more realistic assumptions, the growth of the shadow sector is somewhat probable to the level that far exceeds its current value. Accordingly, the definition of strategic directions for further reducing of shadow part of the Ukrainian economy is one of the critical tasks of its economic policy. At the same time, as statistical and empirical studies have shown, the effectiveness of the policy of deterrence should increase as a result of the implementation of elaborate measures aimed, in particular, at reducing the impact of factors that increase the level of the shadow economy in the country; increase of expenses from attraction to shadow activity and riskiness for its participants; raising public awareness about the harmful effects of shadow economy; growth of personal income and living standards of the population, etc.
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Cavalcante, Luiz Ricardo. "ZONA FRANCA DE MANAUS: uma revisão sistemática de impactos." InterEspaço: Revista de Geografia e Interdisciplinaridade 5, no. 19 (January 20, 2020): 202001. http://dx.doi.org/10.18764/2446-6549.e202001.
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MANAUS FREE TRADE ZONE: a systematic review of impactsZONA FRANCA DE MANAOS: una revisión sistemática de impactosRESUMOEmbora criada há mais de meio século, a Zona Franca de Manaus (ZFM) tem sido objeto de um número relativamente escasso de análises de seus impactos econômicos e sociais. O objetivo deste artigo é apresentar uma revisão sistemática das principais estatísticas e dos principais resultados de trabalhos selecionados sobre o tema. Buscou-se identificar trabalhos que ultrapassam a descrição da evolução das variáveis por meio, por exemplo, do uso de contrafactuais, regressões econométricas ou modelos de equilíbrio geral. A análise é precedida por uma breve revisão da literatura sobre zonas econômicas especiais (ZEE). Os resultados indicam que i) a ZFM tem impactos positivos nos níveis de renda e de bem-estar em Manaus, ainda que essa conclusão não seja unânime; ii) não há evidências conclusivas de que a ZFM contribui para a preservação ambiental da Amazônia; iii) os gastos tributários da União dirigidos à ZFM são estimados em R$ 28,7 bilhões (mais de R$ 380 mil por emprego direto gerado); e iv) embora o foco das ZEE recaia, de modo geral, sobre as exportações, o caso da ZFM é, em grande medida, singular em razão de seu foco no mercado interno. A ZFM é, portanto, do ponto de vista legal e do ponto de vista prático, essencialmente uma política de desenvolvimento regional (e não uma política de incentivo às exportações) e as análises sobre o tema devem amparar-se nessa premissa.Palavras-chave: Zona Franca de Manaus; Zonas Econômicas Especiais; Impactos; Gastos Tributários; Políticas de Desenvolvimento Regional.ABSTRACTAlthough created more than half a century ago, the Manaus Free Trade Zone (MFTZ) has been subject of a relatively reduced number of analysis of its economic and social impacts. The aim of this work is to present a systematic review of the man statistics and of the main results of a number of selected works about this subject. We sought to identify studies that go beyond the description of the evolution of variables through, for example, the use of counterfactuals, econometric regressions or general equilibrium models. The analysis is preceded by a brief review of the literature on special economic zones (SEZ). The results indicate that i) the MFTZ has positive impacts on the levels of income and well-being in Manaus, although this conclusion is not unanimous; ii) there is no conclusive evidence that the ZFM contributes to the environmental preservation of the Amazon; iii) federal tax expenditures directed to the ZFM are estimated in R$ 28.7 billion (more than R$ 380 thousand for direct employment generated); and iv) although the focus of SEZ falls, in general, on exports, the case of MFTZ is largely unique due to its focus on the domestic market. The MFTZ is, therefore, both legally and in practice, essentially a regional development policy (and not an export incentive policy) and the analyzes on the subject must be based on this assumption.Keywords: Manaus Free Trade Zone; Special Economic Zones; Impacts; Tax Expenditures; Regional Development Policies.RESUMENAunque creada hace más de medio siglo, la Zona Franca de Manaos (ZFM) ha sido objeto de relativamente pocos análisis de sus impactos económicos y sociales. El objetivo de este trabajo es presentar una revisión sistemática de las principales estadísticas y de los principales resultados de trabajos seleccionados sobre el tema. Buscamos identificar trabajos que van más allá de la descripción de la evolución de las variables mediante, por ejemplo, el uso de contrafácticos, regresiones econométricas o modelos de equilibrio general. Además, presentamos una breve revisión de la literatura sobre las zonas económicas especiales (ZEE). Los resultados indican que i) la ZFM tiene impactos positivos en los niveles de ingresos y bienestar en Manaos, aunque esta conclusión no es unánime; ii) no hay evidencia concluyente de que la ZFM contribuya a la preservación ambiental de la Amazonía; iii) los gastos federales de impuestos dirigidos a la ZFM se estiman en BRL 28,7 mil millones (más de BRL 380 mil por empleo directo generado); y iv) aunque el enfoque de las ZEE recae, en general, en las exportaciones, el caso de la ZFM es en gran medida único debido a su enfoque en el mercado interno. La ZFM es, por lo tanto, desde un punto de vista legal y desde un punto de vista práctico, esencialmente una política de desarrollo regional (y no una política de incentivos a la exportación) y los análisis sobre el tema deben basarse en esta premisa.Palabras clave: Zona Franca de Manaos; Zonas Económicas Especiales; Impactos; Gastos de Impuestos; Políticas de Desarrollo Regional.
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Raphael, Apinoko, I. E. Kalu, and Nteegah, Alwell. "Tax Revenue and Socio-economic Performance in Nigeria." Asian Journal of Economics, Business and Accounting, December 25, 2021, 24–34. http://dx.doi.org/10.9734/ajeba/2021/v21i2330530.
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The study examined the effect of tax revenue on socio-economic performance in Nigeria between 1981 and 2020, the primary purpose of this study was to examine the effect of tax revenues on the socio-economic performance of Nigeria. The expo-factor research design was adopted for this study and the analysis was carried out using descriptive and broad econometric techniques. The analysis started with exploring the trends in each variable using line graphs after which descriptive statistics were used. Both the Autoregressive Distributive Lag (ARDL) and Dynamic Error-Correction Model (ECM) econometric models were estimated. Other relevant pre-estimation diagnostic tests (normality, serial correction, heteroscedasticity and unit roots) were satisfactory. Succinctly, the study found that tax revenue from Customs and Excise Duties (CED) showed a positive and significant influence on basic school enrolment and life sustenance. Also, current period company income tax revealed a negative influence on basic school enrolment but positive on life sustenance. Whereas, petroleum profit tax exhibited a positive influence on life sustenance and basic school enrolment. The study also confirms the existence of long-run relationship among the variables. Therefore, we conclude that the selected tax revenue components examined have the potential to spur a considerable improvement in socio-economic indicators of Nigeria. Consequently, the study put forward that the government should improve on channeling tax revenue receipts towards improvement in livelihood and the overall socio-economic condition of the Nigeria economy.
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Zilli, Julcemar Bruno, and Abel Ângelo Amaral. "Economic Impacts of Possible Corrections to Withholding Income Tax Rates in the Brazilian Internal Environment." South Asian Journal of Social Studies and Economics, February 18, 2021, 28–38. http://dx.doi.org/10.9734/sajsse/2021/v9i430249.
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The central theme addressed is the economic analysis caused by the absence of adequate corrections in the IRRF rates (income tax) between the period 2007 to 2017, through the IPCA index (consumer price index), to maintain or increase social well-being, the population's disposable income. taxpayer and consumer purchasing parity. From the data collection and applicability of the research methods, it was found that the contributing families collected 180 billion reais more in taxes. Through econometric models, with statistical significance of 1% and at most 5% in the variables, the Breusch and Pagan tests were used, and the adoption of the Pooling method for data extraction. After the analyzes, the models demonstrate in a crystalline way the reduction of disposable income by 0.0728%, of national savings by 0.0862% and in consumption by 0.0532% for each 1% increase in the new amount collected from taxes. Leading to a minimization of the declarants' well-being and how this value, if entered in the productive means, would contribute to the increase of economic indicators, however, according to the research purpose, the current IRRF table that should be in force is presented.
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Premrov, Tamara, and Matthias Schnetzer. "Social mix and the city: Council housing and neighbourhood income inequality in Vienna." Urban Studies, September 23, 2022, 004209802211194. http://dx.doi.org/10.1177/00420980221119408.
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The Austrian capital of Vienna is widely acknowledged as one of the most livable cities, featuring a unique model of council housing that accounts for roughly 25% of all residential dwellings. This paper studies whether the broad provision of council housing is linked with a higher social mix in the neighbourhood. The analysis is based on administrative wage tax data at a small-scale raster grid of 500 × 500 meter with neighbourhood income inequality as an indicator for the social mix. While council housing is widely spread across the city, we find distinct spatial clusters of high and low income and inequality. Spatial econometric models show that council housing in Vienna is associated with lower income areas but slightly correlates with higher neighbourhood income inequality. These findings suggest that well-designed public housing policies may contribute to a higher social mix in a city.
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Dona, Elva. "Model Dinamik Paritas Suku Bunga Indonesia Menggunakan Error Correction Model." JURNAL PUNDI 1, no. 3 (March 31, 2018). http://dx.doi.org/10.31575/jp.v1i3.10.
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The purchasing power parity doctrine in determining exchange rate changes focuses on price factor changes (Jiang, Li, Chang, & Su, 2013)This study examines how currency and interest rates interact with each other to achieve a balance position in the foreign exchange market.Through this approach the exchange rate is determined by the balance of demand and supply between two currencies. This approach also explains how the influence of economic variables such as money supply, national income, price level, and interest rate on the formation of currency rates. Data using the first quarter of 2000 through the fourth quarter of 2013, With econometric analysis through cointegration approach and Error Correction Model will be tested the validity of interest rate parity condition in Indonesi.Estimation of the error correction model variable (V), indicating that the variable passed the t test at 5% confidence level. It indicates that the models specification is acceptable and there is cointegration between the observed variables.
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Rath, Anita. "Structural breaks in the central government taxes in India, 1950-1951 to 2013-2014." Indian Growth and Development Review ahead-of-print, ahead-of-print (May 15, 2020). http://dx.doi.org/10.1108/igdr-04-2019-0039.
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Purpose The purpose of this paper is to find out the factors contributing to major shifts in the growth of tax revenue through the estimation of structural breaks and analysis of major tax regimes. Recent contributions to optimal tax theory and empirical literature on the Laffer curve effect, based on elasticity of taxable income, challenge the settled understanding on the rate-revenue relationship. In this backdrop, the objective of the paper is to find out the relative significance of changes in tax rate, tax base and administrative reforms in affecting the growth of tax revenue in India. The paper considers tax data spanning a period of six and half decades for five major components of direct and indirect taxes (corporation, personal income, customs, excise and service) of the central government of India. Design/methodology/approach Unknown break point(s) – single and multiple – in the tax structure are identified by using the Quandt-Andrews and Bai-Perron econometric tests. These tests were conducted for two models of growth of taxes (tax revenue and tax-NDP ratio) estimated using semi-log functions. A simulation exercise was conducted to find out the robustness of the results by varying the trimming parameter and number of breaks. An analytical framework is used to understand the factors associated with these breaks. Findings There is more than one break identified for every tax component as per the results of Bai–Perron test. The simulation exercise suggests that estimated breakpoints are mostly robust. Economic growth, structural changes in the economy, simplification and rationalization of tax structure, tax competition, policies such as liberalization have contributed to the changing tax regimes. Results of this study suggest that high tax rates have not been, in particular, detrimental to achieving growth in revenue and factors other than changes in tax rates have been more prominent in bringing about the shifts. Originality/value This is, perhaps, the first paper exploring the multiple structural breaks in the fiscal variables in India. It offers an understanding of the changing regimes of central government taxes and the underlying factors for the same.
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Sari, Vita Kartika, and Malik Cahyadin. "The Relationship between Fiscal Policy and Civil Liberty on Per capita GDP in Indonesia during 1980-2018." Jurnal Ekonomi Kuantitatif Terapan, February 2, 2022, 21. http://dx.doi.org/10.24843/jekt.2022.v15.i01.p02.
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ABSTRACT
Fiscal policy has a contribution to community welfare. Many empirical findings explained the relationship between the fiscal component and per capita income. In addition, civil liberty is a driving factor in economic life. Thus, this study estimated the relationship between fiscal policy and civil liberty on Per capita GDP in Indonesia during 1980-2018. The VAR and Bayesian VAR estimation models were selected and relevant to the a-theoretic economic variables. The empirical findings showed that the tax ratio contributed significantly to inhibit the increase in Per capita GDP, barriers to parties resulted in damaging Per capita GDP, but access to justice improved Per capita GDP. Thus, the Indonesian government should be able to encourage fiscal allocations for strategic and productive programs. In addition, the Indonesian government should also protect and guarantee civil liberties in accordance with applicable laws and regulations.
Key words: government expenditure, tax ratio, external debt, civil liberty, Per capita GDP
JEL Classification: E01, E02, E62, H63
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Soelistyo, Aris. "Macro-Econometric Model: Keynesian-Monetarist Synthesis of the International Balance of Payments (The Indonesian Case)." Journal of Economics, Business, & Accountancy Ventura 25, no. 1 (July 28, 2022). http://dx.doi.org/10.14414/jebav.v25i1.2606.
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The study of the Keynesian-monetarist synthesis macroeconomic model on Indonesia’s balance of payments combines the goods market and money market approaches to Indonesia’s balance of payments theory. This study used three models of shortness to balance payments: Keynesian, monetarism, and synthesis of Keynesian and monetarism methods. Data was used from 1998 to 2019 from International Monetary Fund, international financial statistics, and balance sheet book from Bank Indonesia statistics report. The data is analyzed using reduced-form regression analysis. The results show that based on the monetarist approach to the balance of payments, it is found that the effect of the money multiplier on the international balance of payments; the magnitude of which is strongly influenced by the size of the high-powered money or the monetary base; has a negative effect on the international balance of payments, while the Net Domestic Assets has a positive effect on the international balance of payments. In the Keynesian model of the international balance of payments, it is found that government spending, world income, and domestic prices have a negative effect on Indonesia’s balance of payments. Based on the Keynesian-monetary syntheses approach to the balance of payments, it is found that government spending and domestic prices have a negative effect on the international balance of payments; the higher the level of government spending and the level of domestic prices will reduce foreign exchange reserves. At the same time, an increase in foreign income, in this case, an increase in US GDP, will increase Indonesia’s foreign exchange reserves.
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Myagotina, Ekaterina Dmitrievna, and Ilona Vladimirovna Tregub. "Application of the Menges model in a modern economy based on panel data from the Central District of the Russian Federation." Mezhdunarodnaja jekonomika (The World Economics), no. 7 (July 1, 2021). http://dx.doi.org/10.33920/vne-04-2107-05.
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Nowadays analysis of various econometric models is used to study a significant amount of updated statistical information and find out relationships between statistical economic indicators, that were not investigated earlier. Main idea of investigation in this research work — to find out whether factors influence on the GRP, Consumption, Profit of the organizations and Investments or the model is outdated and non-applicable nowadays. The results obtained in the framework of this research will give us understanding changing which factors (exogeneous variables) — for example, increasing or decreasing credit and deposit rates, tax rates will rise national income, consumer expenditure, investment and operating surplus and, as a result, will accelerate economic development of the Russian Federation. The purpose is to evaluate whether the Menges model which includes all the indicators mentioned as dependent variables is applicable in the modern conditions of the Central Federal District in Russia or not and to find out whether there are other factors which also have an impact on endogenous variables. The object — a set of the panel data of economic statistical information of the Central Federal District in Russia (2008–2013). The subject — the reduced form of Menges model including GRP, Consumption, Profit of the organizations and Net Investments. According to our research, it is reasonable enough to increase the volume of industrial production in order to increase GRP both economically and with the help of the Menges econometric model. Besides that, it is also reasonable to increase the volume of industrial production in order to get a higher cost of investment.
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Pangesti Mulyono, Resha Dwiayu. "MENGUAK PERMASALAHAN PERPAJAKAN ECOMMERCE DI INDONESIA DAN SOLUSI PEMECAHANNYA." Jurnal Riset Akuntansi Dan Bisnis Airlangga 2, no. 1 (May 31, 2017). http://dx.doi.org/10.31093/jraba.v2i1.26.
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This article was written to provide opinions on the taxation of e-commerce in Indonesia from the perspective of government policy by using literature study through information obtained through regulations, documents and supporting data. The purpose of writing this article is to provide feedback on e-commerce taxation that occurred in Indonesia with various types of valuations such as transactions and how e-commerce is done in order to find the gap how to levy taxation of e-commerce activities.Research method used is through the review literature review and the previous research then do the analysis to give an opinion. The result of the research is the revenue authority has an important role in realizing the full potential of ecommerce. According to SE-62 / PJ / 2013 there are four types of e-commerce.In Indonesia in the provisions of the applicable Income Tax Law is article 23/26, provided that the payment is received by a state taxpayer who does not have a P3B with Indonesia. Establishment of a regulatory body is required to monitor the traffic of communication through the internet to prevent the occurrence of crime in cybercrime.Keyword : E-commerce Transactions, Indonesian taxes, OECD Models
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Rifa’i, Muhammad. "ANALISIS DINAMIS PERMINTAAN DAN PENAWARAN KOMODITAS KEDELAI DI JAWA TIMUR." IQTISHODUNA, June 15, 2011. http://dx.doi.org/10.18860/iq.v0i0.310.
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The aims of this research are: (a) analyze factors influenceing supllay, import and demand of soybean in east java region; (b) analyze factors influencing price of soybean; (c) analyze linkage among suplay, import, demand and domistic price of soyben simultaneously. This research conducted in east java as main producer of soyben in Indonesia. We use secondary data for 1980-2004 periods wits simutaneus models, especially two stage least square method. The result of research shows that the model of demand and supply used had fulfilling economic, statistic and econometric criteria so can be used to explain economic behavior of soyben in east java correctly. Suplay of soybean influenced positively by corn price, productivity and harvesting are of soybean commodity, while domistic price of soybean, price of rice, price of fertilizer, world price and so lags of supplay does not significant. Import positively influenced by income and current demand, and negatively import does not significant. Domistic demand of soybean positively influenced by population size and negatively influenced influenced by per capita income, while other variables such as domistic price, corn price and previous demand does not significant. Domistic price positively influenced by suplay and exchange rate, and so previosly domistic price, while demand and world price does not signficant.
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Lien, Nguyen Phuong. "How Does Governance Modify the Relationship between Public Finance and Economic Growth: A Global Analysis." VNU Journal of Science: Economics and Business 34, no. 5E (December 25, 2018). http://dx.doi.org/10.25073/2588-1108/vnueab.4165.
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Aiming to investigate the role of governance in modifying the relationship between public finance and economic growth, this study applied a seemingly unrelated regression model for the panel data of 38 developed and 44 developing countries from 1996 to 2016. It is easy to see that this research measures public finance by two parts of the subcomponents: total tax revenue and general government expenditure. We also call governance the “control of corruption indicator”. The finding indicates that governance always positively affects the economy. However, when it interacts with public finance, this interaction has a diverse effect on economic growth in developed countries, depending on tax revenue or government expenditure. Nevertheless, in developing countries, this interaction has a beneficial impact on the growth of an economy.
Keywords: Governance, public finance, economic growth, developed and developing countries.
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