Simposium Nasional Keuangan Negara merupakan forum diseminasi ilmu pengetahuan dan informasi yang berkaitan dengan semua bidang kajian yang relevan dengan tugas dan fungsi Kementerian Keuangan. Forum akan diselenggarakan dalam beberapa bagian, yaitu: plenary session yang menghadirkan pembicara kunci, workshop tentang beberapa isu terkini di bidang keuangan negara dan pengembangan SDM di bidang ini, serta presentasi atas makalah yang telah lolos dari seleksi yang dilakukan secara independen oleh Komite Program.
Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan
PENTINGNYA PENYUSUNAN LAPORAN EDUKASI PERPAJAKAN (STUDI KASUS PUTUSAN PENGADILAN PAJAK NOMOR PUT-007950.99/2023/PP/M.IA TAHUN 2024)
In the self-assessment system, taxpayers independently carry out their tax obligations. With this system, of course the risk of fulfilling tax obligations by taxpayers is quite high. Taxpayers are required to have the awareness to carry out tax obligations in accordance with applicable regulations. However, taxpayers often argue that they do not understand the provisions of tax regulations so they cannot carry out their tax obligations properly. Even though education has been carried out by tax officers, taxpayers still do not understand the tax provisions. When receiving a tax assessment, taxpayers are of the opinion that they have not received tax education and this becomes the taxpayer's argument in taking legal action in the field of taxation. In the legal action process, judges at the tax court also consider documentation of tax education activities at the tax court. This research aims to examine the importance of tax education reports so that tax education activities can be well documented. Using normative juridical methods, researchers will examine the provisions related to the preparation of tax education reports. The data used in this research are tax provisions related to tax education and tax court decisions related to tax education.
Copyright (c) 2025 Simposium Nasional Keuangan Negara
MANAJEMEN RISIKO MENGGUNAKAN MODEL INPUT-OUTPUT CARGO X-RAY SCANNER PADA KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK: STUDI GROUNDED THEORY
Customs risks are increasingly higher with increasing cargo at seaports as a result of growing trade (World Customs Organizations, 2021). Risk management using a Cargo X-ray Scanner machine that is integrated with good electronic documents aims to provide trade facilities (World Customs Organizations, 2016). This integration is expected to be able to answer public demands for the security of incoming goods and improve the quality of customs clearance. The grounded theory qualitative research method was used to assess the application of the risk engine using the Cargo X-ray Scanner machine in customs decisions. The strength of the grounded theory research method is the use of systematic methods with strict techniques and procedures in collecting, analyzing and interpreting data to be developed into a substantive theory that is conceptually used to explain a phenomenon (Bruneta, Price, & Harris, 2022). Kantor Pelayanan Bea dan Cukai Tipe A Tanjung Priok is currently at stage IV, namely the model refinement stage by updating existing information and measuring the level of model effectiveness. Some of the findings related to the input-output model are that input factors have not been evaluated periodically for the effectiveness of the output on a monthly basis, changes in statutory regulations and weighting of input factors have not been determined and agreed upon in the model so that output factors in the form of decisions and assessment of the speed of decision making are still mixed up. impact on trade facilities, especially on the quality of customs clearance.
MENGUKUR EFEKTIVITAS KEBIJAKAN CUKAI PLASTIK DALAM MENGATASI PENCEMARAN LINGKUNGAN DI INDONESIA: PENDEKATAN SEM-PLS
As one of the largest waste-producing countries in the world, Indonesia faces serious challenges related to plastic waste management. The Indonesian government has implemented policies on plastic recycling and banning the use of plastic in various regions; however, their effectiveness has not yet reached optimal levels. The plastic excise policy is an additional option to address these issues. This study aims to measure the effectiveness of the plastic excise policy in addressing the environmental crisis in Indonesia, and to compare it with the plastic use ban and plastic recycling policies from the community's perspective. This research employs explanatory or confirmatory methods with a sample of 208 respondents. The data analysis method used is Structural Equation Model (SEM) - Partial Least Square (PLS) with the Smart PLS 4.0 application. The results indicate that both the plastic excise policy and the plastic use ban policy have a positive and significant impact on the environment, while the plastic recycling policy does not have a significant impact. The plastic excise policy has a greater influence compared to the other two policies. In fact, the impact of the plastic excise policy on the environment is twice as significant as that of the plastic use ban policy. The implementation of the plastic excise policy will have a significant and positive effect on the environment, with an increase of up to 63.4%. This suggests that the public believes the plastic excise policy is the right solution to address environmental issues in Indonesia.
OPTIMALISASI PENERIMAAN PAJAK ATAS TRANSAKSI PENGALIHAN/PENJUALAN SAHAM DAN AKSI KORPORASI PADA PERUSAHAAN TERTUTUP
Regulators that oversee share transfer/sale transactions and corporate actions for companies listed on the stock exchange (public company/Tbk.) include OJK as the supervisor, IDX as the stock exchange provider, KSEI as the central custodian and transaction settlement service provider, KPEI as the clearing and guarantee service provider for stock exchange transaction settlement, SIPF as the organiser and manager of the Investor Protection Fund. There is no regulator/third party given responsibility related to withholding/collection of tax obligations from share transfer/sale transactions and corporate actions in closed companies. The research uses a normative-empirical research method with a judicial case study approach and uses qualitative research with a descriptive analysis approach. The results show that the supervision of transfer/sale of shares and corporate actions in closed companies can be assisted by third parties such as KPPU, Notary and KemenkumHAM. The legality process (deed making, ratification and approval) cannot be done by third parties, before the tax obligations are fulfilled. With the synergy of DGT and third parties, the potential loss of tax on share transfer/sale and corporate action in a closed company can be prevented.
OPTIMALISASI PENGGALIAN POTENSI PAJAK BUMI DAN BANGUNAN SEKTOR PERTAMBANGAN BATUBARA DI KPP PRATAMA MUARA TEWEH
This study aims to explore efforts to optimize the collection of land and building taxes in the coal mining sector in order to achieve tax revenue targets through tax extensification and intensification activities, with a case study of KPP Pratama Muara Teweh. The author uses a mixed method, namely qualitative and quantitative methods with a descriptive approach. Through a literature study of tax regulations, focus group discussions, and data collections both internal data at the DGT and external data from data exchange with agencies and third parties other than the DGT in accordance with PMK-228/PMK.03/ 2017, an analysis of tax object data for the fiscal years of 2019 to 2024 was carried out in order to determine the potential tax that must still be paid by Taxpayers. The results of the study indicate that there are Taxpayers engaged in the coal mining business who do not yet have a Taxpayer Identification Number (NPWP), do not yet have a Registered Certificate (SKT) and have not returned the Tax Object Notification Letter (SPOP). In addition, there is significant tax potential that can still be explored and followed up to achieve the tax revenue target. As a tool, KPP Pratama Muara Teweh developed a PBB monitoring dashboard to supervise and to test taxpayers’ compliance.
OPTIMIZING THE UTILIZATION OF EXCISE REVENUE SHARING FUND FOR TOBACCO PRODUCT BY IMPLEMENTING INTERNET SAATHI PROGRAM TO AMPLIFY INCLUSIVE DIGITAL ECONOMY
The Indonesian Excise Law mandates the existence of the Tobacco Excise Revenue Sharing Fund (DBHCHT) as part of the Transfer Fund to the Regions which is distributed to each province that contributes to tobacco excise revenue (PMK-215/PMK.07/2021 concerning DBH CHT). DBH CHT has been regulated to improve the quality of raw materials, foster the tobacco product industry, foster social environment, socialize excise regulations and eradicate illegal excisable goods. However, its utilization is often constrained by inefficiency and improper allocation. The Saathi Internet program, developed in India, has successfully empowered women in rural areas with digital literacy programs and internet skills knowledge, leading to increased socio-economic development. This paper was created with the aim of analyzing the utilization of DBH CHT, and proposing the adaptation and implementation of the Saathi Internet program in Indonesia, and evaluating its potential and impact in encouraging an inclusive digital economy, especially among women, to contribute to the vision of Golden Indonesia 2045. The study in this paper uses a descriptive qualitative method by utilizing a comprehensive literature review with a study study on the use of DBH CHT and the Sakhi Internet program, as well as highlighting the successes and challenges that will be faced. Data collection on the allocation of DBH CHT and its use in Indonesia, provides an overview of current practices and identifies weaknesses that can be overcome by the Internet Saathi program. A comparative analysis of the program's impact in India can also project its feasibility and potential success in Indonesia. The implementation of the proposed program includes strategic planning, program design, and implementation. Thus, economic benefits in rural areas are expected to be felt, such as increasing digital literacy, increasing entrepreneurship, and creating jobs. This paper also provides a solution, namely by implementing a deep risk mitigation strategy to overcome these problems, with collaborative efforts from all parties, namely the government, the private sector, NGOs, and community participation to support the proposed program, to have a transformative impact on socio-economic life in Indonesia.
PENGARUH HARGA KOMODITAS LOKAL DAN SUBSIDI PEMERINTAH DAERAH TERHADAP INFLASI DI PROVINSI JAWA BARAT
West Java is one of the provinces with the largest national production volume. According to BPS data in 2023, 87 percent of the mainland area of West Java is used as an agricultural business. However, the occurrence of food inflation is inevitable and has become one of the eleven largest annual inflation contributors in West Java. For this, it is necessary to know the specifics of the factors that affect inflation in order to determine the right efforts to maintain its stability. This study uses the Box Cox transphoresis method and inferential analysis with panel data from 2019 to 2023 from seven cities in West Java Province as well as one dependent variable (inflation) and six dependent variables (Rice Prices, Beef Prices, Purebred Chicken Meat Prices, Chicken Egg Prices, Cheap Market Operation Policies and Subsidized Shopping). The results of this study show that beef prices and subsidized spending have a significant effect on inflation. As well as the price of purebred chicken meat, chicken eggs and the Cheap Market Operation policy do not affect inflation. This means that not all local commodity prices affect inflation and the government needs to maintain subsidized spending. This study can be used as a basis for policy-making and as a reference for further research.
PENGENTASAN KEMISKINAN DI INDONESIA: IMPIAN ATAU KENYATAAN?
The Indonesian government has set itself the ambitious goal of becoming a Sovereign, Advanced and Sustainable Archipelago by 2045. This will be achieved, among other things, by reducing poverty to zero per cent and inequality. This is in line with the targets of the Sustainable Development Goals (SDGs), specifically Goal 1, which calls for the eradication of poverty in all forms by 2030, and Goal 3, which ensures healthy lives and improves well-being for all people at all ages. As indicated by the World Development Indicators (WDI), approximately one-third of the global incidence of extreme poverty is concentrated in 22 out of 218 countries, representing 7% of the global population that has not been able to achieve a level of income that would be considered above the poverty line. In Indonesia, the prevalence of poverty varies considerably across different regions, with many areas still below the desired target level. The present study focuses on the issue of poverty alleviation in Indonesia. The objective of this study is to investigate the factors that influence poverty alleviation. The results demonstrate that the education budget has a significant positive impact on P0, while its influence on P1 and P2 is inconclusive. The health budget displays ambiguity with regard to P0, but significantly reduces P1 and P2. The social protection budget has a significant negative impact on P0, but is insufficient to mitigate the observed increase in P1 and P2. The village fund budget has a significant negative impact on P0, but its effect on P1 and P2 is ambiguous. The distance of cities and districts to the provincial government centre was found to significantly reduce P0, yet contribute to the increase of P1 and P2. The data on the level of provinces, cities and districts in Indonesia from 2016 to 2022 were sourced from the Indonesian Ministry of Finance and BPS, while the GPS coordinate data were obtained from the Geocode for Sheets™ geocoding tool.
PENGUJIAN SURAT PEMBERITAHUAN TAHUNAN (SPT) MENGGUNAKAN ANALISIS LABA DITAHAN YANG DIIKUTI DENGAN ANALISIS ARUS KAS
The General Provisions and Tax Procedures Law (KUP) regulates taxpayers who are required to carry out bookkeeping. The results of the bookkeeping process, in the form of a balance sheet and profit and loss, are used as an attachment to the Annual Tax Return (SPT) which is submitted to the Directorate General of Taxes. The problem is whether the balance sheet and profit and loss as an attachment to the SPT are prepared using the correct accounting cycle and based on correct transaction evidence. This research aims to determine taxpayer compliance with the Annual Tax Return (SPT) which can be tested using Retained Earnings analysis in financial statements (balance sheet and profit and loss). The object of the research is the estimate of "Retained Earnings" on financial reports obtained from distance learning (PJJ) Financial Report Analysis participants for 2024 from various Tax Service Offices in Indonesia. This learning is organized by the Tax Education and Training Center in Jakarta. The research methodology uses a comparative descriptive approach by comparing Retained Earnings analysis from various taxpayer financial reports. The results of the research show that the analysis of Retained Earnings of various taxpayers shows 3 types of taxpayers, namely: 1) taxpayers who have correctly determined their estimated Retained Earnings, 2) taxpayers who underreport their Retained Earnings, and 3) taxpayers who report Profit The hold is greater. Any differences in the Retained Earnings analysis have an impact on the taxpayer's tax payment compliance. Any difference in Retained Earnings indicates that the ending Cash and Bank balances are incorrect. This is based on further testing using the Cash Flow test.
LEARNING APPETITE: VISUALIZING HOW LEARNERS CONSUME MANDATORY ONLINE LEARNING MATERIALS
In workplace learning, mandatory learning presents a dilemma. It is essential for organizations to meet their objectives, and such training is typically designed based on specific work-based requirements. However, this type of learning is often not favorable for adult learners, who have their own preferences and motivations. According to adult learning theory, adults learn in a self-regulated manner, which can differ from organizational goals. Adult learners in online learning often engage based on specific needs and interests. They may access only parts of the course and specific activities or spend less time on materials that they are already skilled in. Consequently, there will be range of interaction patterns. Due to this variation in engagement, it is beneficial to further explore how are those patterns and its impact on learning outcomes. To explore that, we analysed online learner interactions on learning management systems (Jo et al.), recorded and used as a proxy of learning. This study analyses data from 75,712 learners participating in a mandatory fourteen-day online learning program, focusing on two main data points: the learning time, which measures the duration learners spend on the LMS, and the spacing time, which tracks the duration of breaks learners take before accessing the next learning material. Through data analysis, we created visualizations and groupings to identify learning interaction patterns. Subsequently, we drew an analogy between these patterns and different types of appetites, introducing four distinct learner categories: big eaters, who spend more time learning but take shorter breaks; picky eaters, who spend less time learning but take longer breaks; nibblers, who spend more time learning and take longer breaks; and gulpers, who spend less time learning and take shorter breaks. The visualizations and analogies presented in this study illustrate how learners consume learning materials based on their timing and spacing interactions.
PREDIKSI REALISASI ANGGARAN DENGAN SARIMA
Economic development governance in Indonesia runs inclusive economic development. The National Development Planning Agency (Bappenas) defines one of the three main pillars of inclusive economic development in Indonesia as high economic growth. In promoting high economic growth through efficient and effective spending, quality budget management is necessary. One of the challenges in budget management is uncertainty in estimating budget spending or determining the fund withdrawal plan (RPD). From the latest regulation, the Peraturan Direktur Jenderal Perbendaharaan Kementerian Keuangan Nomor Per-5/PB/2024 tentang Petunjuk Teknis Penilaian Indikator Kinerja Pelaksanaan Anggaran (IKPA) Belanja Kementerian Negara/Lembaga, work units are encouraged to maintain the quality of budget planning for Ministries/Agencies based on the average monthly performance value deviation of halaman III DIPA. From this condition, where work units do not yet have a reference in estimating budget spending and it affects the performance of budget spending and IKPA, we propose a model to estimate budget spending using the Seasonal Autoregressive Integrated Moving Average (SARIMA). We developed SARIMA method using budget spending data from the Ministry of Communication and IT (Kemkominfo) obtained from the API OMSPAN since 2016. We used Python as programming tool. SARIMA results are a comparison between predictions and actual spendings of several work units of Kemkominfo in 2024. These budget spending prediction results are expected to give benefit for work unit head and institutions by providing an estimate of budget spending until the end of the year, thus enabling the formulation of strategic budget management policies. For the Ministry of Finance (Kemenkeu), this modeling can help estimate budget spending to spend efficient and effectively. This SARIMA modeling can be further developed in next research using data from SAKTI to generate RPD data in more detail.
PROSES TRANSFORMASI DIGITAL LAYANAN CUKAI DI DIREKTORAT JENDERAL BEA DAN CUKAI
The Third Millennium Era (Piliang, 2020) is a period where changes in the structure of social relations and habits in society arise due to technology (Susarla et al., 2012), these changes in society's mobility patterns should be a concern for the Government as a policy maker. One of the global challenges that is of concern to the Government is the response to the development of digitalization, because digital transformation in the public sector is related to the government's role in directing how technology is used by the public and shaping its activities as a consequence of the use of technology. The Directorate General of Customs and Excise (DJBC) is a central government agency part of the Ministry of Finance which is currently continuously making improvements by using digitalization in public services in the context of bureaucratic reform and institutional transformation so that it is able to receive the "Top Digital Implementation 2022 Level Stars 5 &" award. Top Leader on Digital Implementation 2022”. With the achievements and processes that have been carried out by DJBC, this research aims to see how the digital transformation process is and at what stage the DJBC digital transformation process is currently. This research uses a descriptive qualitative approach with primary data in the form of interviews, field observations, and supporting documentation on the implementation of digitalization of excise services involving the Evaluation and Application System Development Team in the Excise Sector and the Excise Application System Development Team. The results of the analysis show that the digital transformation process of excise services has been carried out since it was still using writing on forms, a recital tool system, computerization, until now it has been carried out in an automated manner. The achievements of this process when referred to in the OECD framework (2016) are in the transition from the second stage to the third stage, namely the e-government stage towards digital government. At this stage it can be seen from the focus of changes that have been achieved in the purpose of use, involvement, main activities, and individual service. Author believes that the achievements of this process can still be developed with the development of ExSIS 4.0 which is currently being carried out.
REDEFINING CARBON ACCOUNTABILITY: THE IMPACT OF CONSUMPTION-BASED ACCOUNTING ON INDONESIA CLIMATE POLICY AND CARBON TRADING POTENTIAL
This paper explores the potential impact of adopting Consumption-Based Accounting (CBA) on Indonesia’s climate policy and carbon trading potential. Using an environmentally extended Single-Region Input-Output analysis, the study compares the Production-Based Accounting (PBA) and CBA frameworks to assess the extent to which carbon emissions are linked to international trade. By shifting from PBA to CBA, Indonesia can more accurately attribute approximately 24% of its total carbon emissions—those embedded in net exports—to international trade. This shift presents an opportunity for Indonesia to convert these export-related emissions into tradable carbon credits, potentially generating an estimated USD 6.89 billion annually. The analysis emphasizes the importance of centralized government management of carbon credits to ensure alignment with national climate goals and to maximize financial returns for reinvestment into renewable energy, reforestation, and low-carbon infrastructure projects. Ultimately, the adoption of CBA offers Indonesia a significant opportunity to enhance its position in global carbon markets, accelerate progress toward its net-zero emissions target by 2060, and contribute to the promotion of fair and equitable carbon trading internationally.
REGULATORY SANDBOX : SOLUSI POTENSIAL UNTUK MENINGKATKAN EFISIENSI IMPOR INDONESIA
This study examines the complexities and challenges within Indonesia's import regulatory framework, focusing on Minister of Trade Regulation (Permendag) Number 36 of 2023. The policy has prompted significant public reaction, as targeted bans on certain raw materials disrupt supply chains and result in a 70% decrease in demand for small and medium enterprises (SMEs). Over six months, more than 23,900 media reports highlight the substantial impact on stakeholders, leading to multiple government revisions that may undermine public credibility. The research reveals that the intricacy of regulations, encompassing 19 rules from various ministries, creates significant challenges for businesses, contributing to uncertainty and adversely affecting efficiency and competitiveness. Key issues include high compliance costs, increased risks of regulatory errors, and confusion in interpreting regulations, indicating an urgent need for clearer, more transparent reforms. To address these issues, the study proposes implementing a Regulatory Sandbox to test and adjust import policies in a controlled environment, fostering innovation and enhancing the capacity of businesses and regulators. Long-term harmonization of regulations is also recommended to streamline rules and adopt international standards. By fostering collaboration among government, businesses, and the community, these recommendations aim to improve the import regulatory system, enhance efficiency and transparency, and support sustainable economic growth while attracting investment.
SEGMENTASI SATUAN KERJA DALAM RANGKA PERCEPATAN TRANSFORMASI DIGITALISASI PEMBAYARAN DI SEKTOR PUBLIK
The Directorate General of Treasury (DJPb) has initiated digitalization of payments in the public sector, including Digipay, Government Credit Card (KKP), and Cash Management System (CMS). However, the implementation of the three platforms is not optimal and uneven in government working units. Therefore, this study tries to apply the segmentation, targeting, and positioning (STP) method to the problem of implementing the digital transformation of payments. This study uses sample data from one of the DJPb vertical offices, KPPN Mataram, based on the realization of the use of the three platforms in 2023. The segmentation process was carried out using K-Means clustering analysis based on data on the use of Digipay, KKP, and CMS from 238 working units. In the first process, three clusters were formed with different characteristics: the first cluster/good; the second cluster/moderate; and the third cluster/less (because it was still unable to implement the three platforms). The targeting process is carried out by conducting a descriptive analysis of the potential budget of working units that can be encouraged to implement digitalization of payments based on data on the amount of the cash reserve ceiling, and it is shown that almost all work units can be targeted to further maximize the three platforms. Finally, the positioning process is carried out by conducting a perception survey with the TAM (Technology Acceptance Model) approach, and it is revealed that the perception in the second and third clusters is still low, especially in the attitude and interest indicators and the ease of use indicators. The perception of the Digipay platform is also the lowest compared to other platforms. Therefore, KPPN can position work units by providing guidance to the support elements (political will) and capacity. The research conducted is expected to provide examples of methods in dealing with similar problems and can be used as policy input in accelerating the digital transformation of payments in line with the digital transformation mission towards Indonesia Emas 2045.
SHOULD WE FOLLOW THE WORLD BANK?: A CASE OF VAT THRESHOLD IN INDONESIA
In mid-2024, the World Bank advised Indonesia to lower the VAT threshold from IDR 4.8 billion to IDR 600 million. This is in line with the World Bank's previous advice in 2020 and 2021. This study aims to evaluate that World Bank's suggestion. The method used in this research is a mixed method between quantitative methods and qualitative methods. The quantitative method is done by conducting OLS regression with cross-section data between countries to see the factors that determine the VAT threshold in a country. The independent variables analyzed include the percentage of employees working in MSMEs, GINI ratio, GDP per Capita (PPP), and dummy variables that indicate the country category, namely high-income country, low-middle income country, upper-middle income country, and low-income country. Then, a qualitative analysis was conducted to evaluate Indonesia's VAT threshold from four sides: compliance cost, proportion of employees working in MSMEs, income inequality, and bunching phenomenon that will occur due to the reduction of VAT threshold. The results of this study conclude that the VAT threshold is purely a policy of a country where political priorities and policy direction are important. In addition, if we look at the four sides studied in qualitative analysis, reducing the VAT threshold is not feasible at this time.
THE ROLE OF FISCAL POLICY IN ACHIEVING EMISSION REDUCTION TARGET FROM THE PROPERTY SECTOR: A CASE STUDY OF TAX INCENTIVES FOR GREENHOUSE DEVELOPMENT
The Indonesian government plans to fight climate change in its national development plan, which is mentioned in the National Medium-Term Development Plan (RPJMN) for 2020-2024. The government wants to cut carbon emissions by 29% on its own and by 41% with help from other countries by 2030. The building industry contributed to a significant amount of worldwide energy use and carbon outflows from material production, construction, operation, and end-of-use construction waste disposal, and the demands of construction equipment. The property sector, particularly buildings, accounts for about a third of global carbon emissions and accounts for about 40% of primary energy consumption. Many countries have implemented various green construction policies in response to climate change concerns to mitigate carbon emissions and achieve carbon neutrality in the construction industry. The study aims to analyze the role of the government's fiscal policy in encouraging the development of environmentally friendly houses in Indonesia to achieve the national emission reduction target. By focusing on a case study of the implementation of tax incentives for greenhouses. The research results show leveraging fiscal measures by tax incentives for eco-friendly construction contribute significantly to reducing carbon emissions. This research could trigger further research regarding conduct longitudinal studies to assess the long-term impacts of tax incentives on green building adoption and carbon emission reductions in various regions of Indonesia. This could provide insights into the sustainability and effectiveness of these policies over time.
ANALISIS CRITICAL SUCCESS FACTOR DIGI.KA UNTUK IMPLEMENTASI ENTERPRISE RESOURCE PLANNING BIDANG KEUANGAN
Over the years, Enterprise Resource Planning (ERP) systems have been widely used in both the private and government sectors. ERP systems are software consisting of a collection of modules for managing, integrating, and optimizing the business functions and transactions of an organization. Through Peraturan Presiden No. 95 of 2018 about Electronic-Based Government Systems (SPBE), government applications are divided into two types: general applications and specific applications. General applications are SPBE applications that are standardized and used jointly by central and/or regional government institution. Until 2020, there was no general financial applications in Indonesia that supported the need for detailed financial transaction recording. Therefore, in 2021, the Ministry of Communication and IT (Kemkominfo) developed a financial ERP system called Digitalisasi Pertanggungjawaban Keuangan Negara (DiGi.Ka). Over three years, DiGi.Ka has provided benefits to financial team and employees. The DiGi.Ka is easy to use, paperless, multi-platform, well-documented, and developed internally by Kemkominfo employees who understand business processes and comply with Ministry of Finance (Kemenkeu) regulations. The successful implementation of the DiGi.Ka could be evaluated and researched through critical success factors (CSF). The methodology used to determine the CSF of DiGi.Ka includes identifying CSFs from literature sources, eliminating irrelevant CSFs, conducting interviews with DiGi.Ka stakeholders, identifying CSFs from interviews, comparing CSFs between interviews and literature sources, and providing conclusions. The research identified six CSFs: top management support and system, education in training and system, interdepartmental cooperation and communication, data analysis and conversion, business process reengineering, and integration of the system. By identifying valid CSFs, we can replicate the implementation of DiGi.Ka in other divisions or institutions with the appropriate supporting factors. Our hope with this replication is to achieve savings in the procurement of financial ERP systems and standardize financial business processes in the government sector to support the acceleration of digital transformation in the government financial sector.
KAJIAN PERLINDUNGAN KONSUMEN INDUSTRI FINANCIAL TECHNOLOGY DI INDONESIA
Financial Technology (Fintech) involves the optimal use of technology to disrupt the landscape of financial services in Indonesia. The industry has experienced rapid growth, evidenced by a 78% increase over the past decade, involving 140 companies with transaction values reaching Rp 202.77 trillion. Consumer protection poses a significant challenge, as indicated by 3,903 complaints to the Financial Services Authority (OJK) in the first half of 2023. This study aims to observe the arrangement of consumer protection in Indonesia's fintech sector. The research methodology employs descriptive analysis and literature review, comparing consumer protection in Fintech between Indonesia and other countries. This study finds that regulatory gaps result in lower consumer protection in fintech compared to traditional financial products. Furthermore, it identifies the emergence of risks associated with platform unreliability, insufficient product information, data privacy issues, and conflicts of interest. To comprehensively safeguard consumer interests, more comprehensive regulatory frameworks and enhanced coordination among stakeholders are necessary.
EMPOWERING SMES EXPORT BY EXPORT PROMOTION POLICY: THE CASE OF DUTY EXEMPTION INCENTIVES FOR SMES IN INDONESIA
The low SME participation in international trade has prompted government intervention intended to increase SME involvement in global markets. In 2017, the Indonesian government introduced a policy in which SMEs were granted exemptions from import duties on imported raw materials intended for export-oriented production. Eligibility for this incentive is contingent upon SMEs being registered as import duty exemption beneficiaries at their convenience, thereby resulting in variations in the timing of SME utilization of this policy. In this empirical study, I employed difference-in-differences methods with variations in the treatment timing to explore the impact of implementing the duty exemption policy on SME trade performance. I used the Indonesian Customs dataset from 2015 to 2022. The results revealed a statistically significant increase in both exports and imports by SMEs as a consequence of the duty exemption policy. However, it is essential to highlight that the policy does not have a lasting impact on exports in the long run, whereas its impact on imports weakens over time. These findings carry implications for government policymaking, particularly concerning enhancing the sustained performance of SMEs’ exports in the long run.
EARLY WARNING SYSTEM BERBASIS ARTIFICIAL INTELLIGENT BAGI PENGELOLAAN DANA PERKEBUNANAN KELAPA SAWIT YANG BERKELANJUTAN
The Indonesian palm oil industry accounts for more than 58% of global palm oil production, establishing it as a critical sector for the nation. To support the sustainable development of palm plantations, the government has instituted programs funded by the Palm Oil Plantation Fund (DPKS), financed through export levies on palm oil commodities and their derivative products. This reliance on export revenues, however, poses fiscal risks, particularly in the event of a decline in export volumes, as observed in 2020. This study seeks to develop an Early Warning System (EWS) leveraging Artificial Intelligence (AI) to forecast the export volume of Crude Palm Oil (CPO), serving as a proxy for palm oil commodities. Utilizing data on CPO production volumes, plantation area, international CPO prices, and the exchange rate of the Indonesian Rupiah against the U.S. Dollar over the period 2011–2022, the study demonstrates that an EWS can be effectively constructed using a predictive model based on the Multi-Layer Perceptron (MLP) architecture of Artificial Neural Networks (ANNs). Model interpretability, assessed through the SHapley Additive exPlanation (SHAP) method, reveals that the size of palm plantations and CPO production volumes from large private estates and smallholder farms significantly influence the prediction of CPO export volumes. A decline in plantation area or production levels from large private companies and smallholder farms can serve as a warning for the government to adopt appropriate policies to sustain CPO export volumes at levels necessary to fund ongoing sustainable plantation development initiatives without imposing undue strain on public fiscal. Although developed for the palm oil industry, the proposed framework can be applied to analogous sectors.
BLENDED FINANCE SUKUK NEGARA DAN KPBU UNTUK OPTIMALISASI PEMBANGUNAN INFRASTRUKTUR
As is known, the APBN as one of the sources of infrastructure funding has various limitations. Therefore, the Government continues to strive to innovate sources of infrastructure funding. Currently, infrastructure development with the KPBU scheme has been running well. However, to catch up on the infrastructure lag in Indonesia, extra efforts are needed, especially in meeting financing needs. On the other hand, the Government has also developed infrastructure financing sourced from Sukuk Negara (State Sharia Securities/SBSN) financing. In this study, the author tries to create an idea about efforts to optimize infrastructure development with the KPBU scheme and synergize SBSN as one source of KPBU financing, especially for ESG-based infrastructure. This study uses qualitative analysis with the Strength, Weakness, Opportunity, and Threat (SWOT) analysis tool. This study uses primary and secondary data which are then processed simultaneously. The results of the study concluded that the KPBU financing model with the issuance of SBSN to finance part of the KPBU project is very possible to be implemented. In order for this mechanism to be implemented properly, the coordination of KPBU financing with the issuance of SBSN needs to involve the SBSN management unit at the Ministry of Finance since the project planning. The Ministry/Institution as the PJPK can submit financing for the KPBU project through the issuance of SBSN in accordance with the APBN mechanism. During the construction period, financing with the issuance of SBSN is carried out in accordance with the portion that has been determined in the APBN for the relevant year. When the project has completed the construction period and is ready to operate, the PJPK can hand over the project to the BUP to carry out business operations in accordance with the KPBU agreement.
KONSTRUKSI KEBUTUHAN PERUMAHAN DI INDONESIA: PENDEKATAN SIMULASI FISKAL
Housing affordability is a growing concern in Indonesia, with a significant proportion of the population unable to access market-provided housing or requiring assistance to avoid rental stress. This research builds on methodologies developed by scholars (McDonald, 2001; Rowley et.al, 2017) to create a consistent approach for estimating housing needs in Indonesia to indicate fiscal allocation and simulate policy impacts. This study aims to fill the gap in housing policy studies in Indonesia, where people's needs are less considered in policymaking and rather unexplored topics. The urgent policy response to address housing affordability in Indonesia necessitates a comprehensive approach to understanding housing needs. This research aims to develop a housing need simulation approach to estimate the current and future housing needs of Indonesia. By doing so, it will provide policymakers with the necessary data to make informed decisions on resource allocation and policy development.
HUBUNGAN KEBIJAKAN PEMBERIAN PENYERTAAN MODAL NEGARA (PMN) DAN KEBIJAKAN PEMBAGIAN DIVIDEN BADAN USAHA MILIK NEGARA DENGAN PENUGASAN SEBAGAI VARIABEL MODERASI
This study examines the relationship between the State Capital Injection (PMN) policy and the dividend distribution policy of State-Owned Enterprises (SOEs), with government assignments acting as a moderating variable. The government deploys the policy of PMN as a principal instrument for the purpose of reinforcing the capital structure of State-Owned Enterprises (SOEs). Despite the intention of PMN to enhance the financial performance of SOEs, the impact on dividend distribution remains unclear, particularly in the context of government assignments. This research employs panel data from 55 companies, comprising state-owned enterprises (SOEs) and their subsidiaries, over the 2010–2022 period. The analysis is conducted using a quantitative method, employing panel data regression to assess the effect of PMN on dividends with government assignments as a moderating factor. The findings indicate that the impact of PMN on SOE dividend distribution varies depending on the time period under consideration. In the year of PMN issuance and the subsequent year, there is no discernible relationship between PMN and dividends. However, in the second year, there is a negative relationship between PMN and dividends, which shifts to a significantly positive relationship in the third year. The findings indicate that government assignments serve to reinforce the inverse relationship between PMN and dividends during the initial period. However, this moderating influence diminishes by the third year. These findings indicate that in the short term, PMN is employed for stabilization and investment purposes, whereas its positive impact on dividends becomes evident over the long term. Government assignments initially serve to enhance control over the utilization of PMN funds, but their contribution to dividend distribution diminishes over time. The policy implications of this study emphasize the necessity for long-term planning to optimize PMN utilization and for periodic evaluations of government assignments.
EKSTENSIFIKASI BARANG KENA CUKAI: BATUBARA
The Goverment of Indonesia has pledged to actively contribute towards achieving the 2045 goal. The Indonesian Goverment recognized this contribution by promoting social, economic and environmental sustainability. With the increasing concern of the global "Zero Emission" Movement, the Government of Indonesia needs to assess the potential of extending excise tax to objects that cause carbon emissions such as coal, because the impact of coal mining and use in Indonesia is not only in the form of pollution that endangers health, but also the damage caused leads to significant material losses for the country. This study intends to prove that the imposition of excise tax on coal can decrease coal consumption and have a beneficial impact on the economy. The implementation of excise tax on coal in other countries is also considered effective as compensation for the disruptive effects of coal use and mining. Using a comparative research method, this journal discusses the negative effects of coal use, explores the potential for imposing excise taxes on coal, conducts benchmarking with countries in the world that have implemented excise taxes on coal, and provides an overview of the potential revenue from coal excise taxes. The author uses statistical data, research, and other sources to find conclusions. It can be concluded that the notion of extending excise tax on coal, in addition to increasing state revenue, will indirectly promote a decrease in the level of coal use and dependence on coal. The extension of excise tax on coal encourages innovation in clean energy (green energy), and controls the negative impact of coal on humans and the environment.
DETERMINAN FAKTOR MORAL PAJAK TERKAIT KEPATUHAN MATERIAL DALAM PEMBETULAN SPT TAHUNAN PADA KPP PRATAMA DURENSAWIT
One of the reasons for the low tax ratio is tax avoidance. The tax system in Indonesia which uses a self- assessment system or fulfills personal tax obligations has a significant risk of taxpayers not reporting according to the provisions. Many of the risks associated with tax compliance are beginning to be studied in terms of the Taxpayer's Tax Moral level through tax services, such as services based on empathy and proactiveness (Damar, 2023). Evidence of increased compliance is easier to obtain when taxpayers make corrections to their SPT, but this requires a fairly lengthy research process. Therefore, in this research, Taxpayer responses to services that are more focused on empathy and proactiveness towards Taxpayers are carried out to obtain evidence of the existence of increased voluntary taxpayer compliance in fulfilling tax obligations, especially those related to material obligations. The goal of this study is to examine the relationship between the role of taxpayers' tax morale in carrying out SPT corrections, to identify external factors that influence taxpayers' tax morale, and to assess the impact on taxpayers' tax morale in carrying out SPT corrections. This study is a causation and comparative study using a quantitative method at a Pratama Tax Service Office (KPP) with taxpayer research objects served by multiple account representatives (AR), with a sample size based on the SEM-PLS method's minimal sample size guidelines. SEM-PLS will be utilized to assess phrases that potentially influence tax morale, as well as the Difference Test to determine whether AR services differ in predicting tax morale. The research findings identified the primary components that influence tax morale in order to promote tax compliance, as well as how disparities in AR services affect tax morale.
ASSESSING THE EFFICACY OF FISCAL POLICY IN SUPPORTING SUSTAINABLE ECONOMIC DEVELOPMENT: A CASE STUDY OF THE IMPACT OF KITE IKM FACILITATION ON EXPORT VALUE FOR SMEs IN INDONESIA
Small and Medium Enterprises (SMEs) play a crucial role in Indonesia's national economy, contributing over 61% of the total GDP, with more than 64.2 million enterprises employing 97% of the national workforce. This significant contribution positions SMEs as vital players in achieving the Indonesia Emas 2045 vision, which aims to build sustainable economic development aligned with the Sustainable Development Goals (SDGs). To promote SMEs development, the government has implemented several fiscal policies, including KITE IKM (Kemudahan Impor Tujuan Ekspor Industri Kecil dan Menengah), an ease imports for export purposes exclusively for small and medium enterprises. The KITE IKM facility provides tax incentives comprised of an exemption of import duty tax, value-added tax, and sales tax on luxury goods for imported goods. This study evaluates the effectiveness of these fiscal policies, particularly focusing on the KITE IKM policy's impact on export performance. Utilizing a Vector Autoregression (VAR) model, the research assesses the causal relationships between the KITE IKM facility, exchange rates, and export values. The results reveal that the KITE IKM facility does not have a direct causal effect on export values, primarily due to the low utilization rate of the facility for importing materials used in export production. However, foreign exchange rates significantly affect both import and export values. Despite the tax incentives provided through import duty and tax exemptions, these measures have not succeeded in significantly boosting exports. Several challenges, such as limited awareness and understanding among operators, as well as complex regulatory frameworks, may hinder the full utilization of the KITE IKM facility. The study concludes that while the KITE IKM policy is a useful tool for supporting SME export activities, its impact remains minimal. To unlock the full potential of SMEs, the government must enhance policy implementation, improve outreach efforts, and ensure better stakeholder engagement in fiscal policy programs.
ANALISIS KORELASI TINGKAT KEMANDIRIAN DAERAH DENGAN TINGKAT PENGANGGURAN TERBUKA PADA LEVEL PROVINSI DI INDONESIA
The rights, authority, and responsibilities granted to local governments to manage their own affairs, as mandated by Law Number 23 of 2014 on Regional Government, provide not only autonomy but also a unique burden for local governments in improving the welfare of their regions. One of the determining factors of public welfare is the high rate of open unemployment, where only a portion of the population has employment that can sustain their livelihood. This study analyzes the correlation between regional independence, measured through the level of Local Own-Source Revenue (PAD), and the Open Unemployment Rate in a region using panel data regression analysis. The analysis was conducted on data from Indonesia's provincial PAD and Open Unemployment Rate from 2005 to 2021. The results show that the three variables significantly affect the Open Unemployment Rate in Indonesia by 62.14 percent. From these findings, it can be concluded that regional independence, as measured by the variables studied, has not comprehensively impacted the reduction of the Open Unemployment Rate in the regions. Therefore, further research is needed to obtain more accurate results. This study can serve as an initial projection of the region's ability to reduce unemployment and be used as a foundation for public policy considerations or as a reference for ongoing research.
APAKAH TERDAPAT HUBUNGAN SIGNIFIKAN ANTARA PENYALURAN KREDIT USAHA RAKYAT (KUR) DAN PERTUMBUHAN KREDIT UMKM PADA REGIONAL JAWA?
This research aims to investigate the relationship between Distribution of People's Business Credit (Kredit Usaha Rakyat-KUR) and the growth of Micro, Small and Medium Enterprises (MSMEs) loan in the Java Region in Indonesia. KUR has become the main policy instrument in supporting MSMEs in Indonesia, which has an important impact on economic growth and reducing regional disparities. The research method includes collecting secondary data from various sources, including historical data on KUR distribution, MSME loan growth data, and regional economic data for the period 2015 to 2022. Regression analysis and other statistical techniques are used to identify the relationship between KUR distribution and MSME loan growth in the Java region, Indonesia. The research results show that KUR distribution is not related to the growth of MSMEs loan in the Java region, Indonesia. Furthermore, commercial credit is positively related to the growth of MSMEs loan in the Java region, Indonesia. The results of this research have significant policy implications, underscoring the need for a regionally focused approach in designing KUR distribution policies to support sustainable MSME loan growth in Indonesia.
ANALISIS INOVASI PLATFORM INTEGRASI BELANJA PEMERINTAH (DIGIPAY ECOSYSTEM) DALAM PERSPEKTIF NEW PUBLIC MANAGEMENT
The Industrial Revolution 4.0 encourages digitalization, including in non-cash transactions. The Indonesian government has been promoting the digitalization of the payment system through the National Non-Cash Movement (GNNT) since 2014, with the COVID-19 pandemic further accelerating its adoption. To improve the efficiency of state financial management and support MSMEs, the Directorate General of Treasury launched Digipay, a platform that connects Government Work Units with MSMEs. This study analyzes the implementation of Digipay in improving the efficiency, effectiveness, transparency, and accountability of government spending using the New Public Management (NPM) framework. The methods used are qualitative analysis from online discussions, DJPb annual performance reports, and literature reviews. The results of the study show that Digipay improves efficiency through the integration of electronic payments and procurement, as well as automatic tax calculations. However, adoption is still low, with transactions of only 0.16% of total Reserve Money. The main challenges include: 1) the conventional mindset of task forces and vendors; 2) uneven digital literacy; 3) platform limitations related to application segmentation and accessibility; 4) limited interoperability of interbank accounts; and 5) additional fees such as the Merchant Discount Rate (MDR). This study recommends: 1) development of applications based on COBIT principles to meet the needs of stakeholders; 2) collaboration with SOEs such as Pos Indonesia and Kereta Logistik to reduce shipping costs; 3) increasing digital literacy and socialization; and 4) platform optimization by improving user experience and interoperability with various digital banks.
ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT KEMISKINAN DI PROVINSI D.I. YOGYAKARTA
Daerah Istimewa Yogyakarta (DIY) is one of the provinces that has managed to rise after the Covid-19 pandemic. Behind the growth of economic activity in Yogyakarta, there is a problem of poverty that still haunts. Based on BPS data for 2018-2023, it is known that poverty in Yogyakarta is always above the national average poverty rate, but the open unemployment rate in Yogyakarta is always lower than the national average. If the high poverty data in Yogyakarta is associated with the low TPT in Yogyakarta, it can be seen that the unemployment rate is small but poverty tends to be high. The variables used in this study are the Open Unemployment Rate, Farmer Exchange Rate, Regency/City Minimum Wage, and Transfer funds to the Regions, while as the bound variable is the Number of Poor Population The research method used in this study is panel data regression analysis. Based on the simultaneous influence test, it can be concluded that the free variables used in the panel data regression equation together have a significant effect on the Number of Poor People in districts/cities in the DIY region. Meanwhile, partial testing shows that with a significance level of five percent, the Regency/City Minimum Wage variable has a significant negative influence on the Number of Poor Population as evidenced by a probability value smaller than five percent. Meanwhile, other variables, namely the Open Unemployment Rate, Farmer Exchange Rate, and Transfer to the Regions, do not have a statistically significant influence on the Number of Poor Population because they have a probability value above five percent. Suggestions and recommendations for the government to continue to make efforts to stabilize the price of foodstuffs, especially rice, to be able to reduce poverty. It is necessary to conduct a study for the option of increasing the portion of TKD which is a block grant to determine its use (earmarked). The government needs to optimize the use of TKD funds for activities that have a direct impact on the community in order to reduce poverty. It is necessary to provide guidance to the informal sector by encouraging the sector to the formal sector, so that formal sector workers can get a wage at least equal to the applicable minimum wage.
Simeon Azrasentario Paolo Conterius Conterius
ANALISIS DAMPAK PENERAPAN PPN ATAS TRANSAKSI PERDAGANGAN MENGGUNAKAN SISTEM ELEKTRONIK TERHADAP PENERIMAAN NEGARA
The rapid development of Electronic Commerce (EC) in recent years has significantly impacted the global economy, including Indonesia. In an effort to optimize state revenue from this sector, the Indonesian government, through the Directorate General of Taxation, has implemented a Value Added Tax (VAT) policy on PMSE transactions. This study aims to analyze the impact of VAT implementation on EC transactions regarding state revenue using a descriptive analysis methodology. The research employs a qualitative approach with descriptive analysis, utilizing data from government financial reports, official publications related to taxation, and PMSE statistics in Indonesia. The analysis focuses on illustrating the changes in VAT revenue before and after the policy implementation, as well as identifying the factors that influence the effectiveness of this policy. The analysis results indicate that the implementation of VAT on EC transactions has positively contributed to the increase in state revenue, with total VAT revenue reaching Rp15.68 trillion in 2023. However, challenges remain in the implementation process, such as the complexity of tax administration and the low levels of awareness and compliance among business operators. Additionally, gaps in technology and infrastructure pose significant barriers. This study recommends enhancing education and outreach efforts, simplifying administrative procedures, and strengthening oversight and law enforcement to improve the effectiveness of the VAT policy on PMSE transactions. It is hoped that state revenue from the PMSE sector will continue to grow, thereby providing a greater contribution to Indonesia's economic development.
A POWERFUL ECONOMIC BARRIER AND DIGITAL TRANSITION THROUGH SUSTAINABLE FINANCE: EVIDENCE ON NIAS ISLAND
Objectives: This research paper aims to an excessive focus on short-term results at the expense of long-term interests and business value creation. The combination of funds with regulations, operating as economic barriers. Mostly, an existence for taxes working as detract of the innovative activity enhance business performance by ultra micro. Methodology: This research is a qualitative research and using the sample data from local people’s in district areas in Indonesia. This research paper absolutely used by non-probability sampling with purposive sampling. The data analysis technique with a business research designed with the small industry mapping. Results: The results of research is industry in Indonesia provide many information about research and development expenditures. Some business connection to external stakeholder or institutions to enhance knowledge, sustainable innovation types business performance and the important thing about new product in total turnover for farmer or local people by ultra micro financial system. Implication: In this vein, the inclusion for an accurate business legal framework will force the industry such agriculture business to shape their initiatives to fit within the boundaries of regulation procedures in Nias Island. Novelty: This research has different business strategy with manage to shed light on the important for public policy funds in the support by ultra micro through open financial innovation based on ecosystem and sustainability economy. Types of research: Empirical with case study