Volume 10 No. 1, Juni 2009
http://hdl.handle.net/11617/59
2024-03-29T00:30:16ZPENGARUH PAJAK PENGHASILAN TERHADAP KESEJAHTERAAN: SUATU MODEL TEORITIS
http://hdl.handle.net/11617/97
PENGARUH PAJAK PENGHASILAN TERHADAP KESEJAHTERAAN: SUATU MODEL TEORITIS
Suratman, Eddy
Tax affects distortion on economy. To minimize the distortion, the government
canonically switches the income resources to income tax from other types of tax
deemed to have the least distortion. Furthermore, the increase of this income tax will
affect the prosperity of the tax payers. This writing is aimed to develop a theoretical
model of: firstly, change effect of income tax on income and leisure; secondly,
change effect of income tax on consumptions of private goods and public goods; and
thirdly, change effect of income tax on prosperities of tax payers and free rider. This
writing indicates that (1) work and leisure hours are bound with time endowment,
payment and property income after tax and utility parameter; (2) Income tax
increase will promote leisure, thus income after tax will decrease; (3) As individuals,
income tax payers can see this change positive or negative; and (4) Free riders will
get their prosperity improved from income tax increase.
2009-06-01T00:00:00ZPERAN DESENTRALISASI FISKAL TERHADAP KINERJA EKONOMI DI KABUPATEN/KOTA PROVINSI JAWA TENGAH
http://hdl.handle.net/11617/96
PERAN DESENTRALISASI FISKAL TERHADAP KINERJA EKONOMI DI KABUPATEN/KOTA PROVINSI JAWA TENGAH
Sasana, Hadi
This research is intended to examine the influence of fiscal decentralization on
economic growth, poverty, employment, and welfare at regencies/municipalities level
in Central Java Province. Research population consist of 29 regencies and 6
municipalities, employing secondary data from Central Bureau of Statistic of Central
Java Province and regencies/municipalities level in Central Java Province within the
period of 2001 up to 2005. Data analysis is conducted by using path analysis with
AMOS program software. The results of this study indicate that, first fiscal
decentralization has a positive and significant effect on economic growth. Second,
economic growth has a positive and significant effect on employment rate. Third,
economic growth has a negative and significant effect on poverty. Forth, economic
growth has a positive and significant effect on welfare. Fifth, employment rate has a
negative and significant effect on welfare. Sixth, poverty has a negative and
significant effect on welfare at regencies/municipalities level in Central Java
Province.
2009-06-01T00:00:00ZFENOMENA MIGRASI TENAGA KERJA DAN PERANNYA BAGI PEMBANGUNAN DAERAH ASAL: STUDI EMPIRIS DI KABUPATEN WONOGIRI
http://hdl.handle.net/11617/95
FENOMENA MIGRASI TENAGA KERJA DAN PERANNYA BAGI PEMBANGUNAN DAERAH ASAL: STUDI EMPIRIS DI KABUPATEN WONOGIRI
Purnomo, Didit
This research analyzes (a) patterns of labor migration from Wonogiri Regency, (b)
the impact of migration on the welfare level by taking into account the income level
of migrant Wonogiri Regency, and (c) the role of migrants seen from homelands conditions.
The results of binary logistic analysis showed that the variables age, education,
and marital status, have a significant effect on intention nomads to settle in the
overseas area. Based on survey findings in the field, 88.8 percent of Wonogiri
nomads do not want to settle in the overseas regions. The economic analysis through
linear regression analysis to explain the role of the nomads and the impact on the
regional origin that shows only one independent variable that is used has a
significant influence on the local nomads income overseas, namely: level of
education, while the other independent variables are family dependents, ownership of
property in the area of origin, length of stay in overseas, and marital status had no
significant effect.
2009-06-01T00:00:00ZPENGARUH ECONOMIC SHOCK TERHADAP PENERIMAAN PAJAK PADA KANTOR WILAYAH PAJAK DI INDONESIA
http://hdl.handle.net/11617/94
PENGARUH ECONOMIC SHOCK TERHADAP PENERIMAAN PAJAK PADA KANTOR WILAYAH PAJAK DI INDONESIA
Wahyudi, Eddi; Sanim, Bunasor; Siregar, Hermanto; Nuryartono, Nunung
The purpose of this research is to analyse how far the economic shock influence upon
the tax revenue performance in the regional tax office. The research is conducted
using yearly time series data within 2002 to 2007 and also applying two indicators:
Income Tax and Value Added Tax. By using the panel data analysis the result upon
31 Kanwil Directorate General of Tax (DGT) whole Indonesia it is known that the
fluctuation variable of Tax Early Warning System (TEWS) gives positive effect to the
tax income performance at Kanwil Khusus, Kanwil WP Besar 1 and 2, Kanwil
Jakarta Selatan and Kanwil Jakarta Pusat. Overall the entire research result
explains that Indonesia economic condition until he year of 2007 is still in the small
open economy status and identically to New Keynes theory. The conclusion is as if
the research about the Indonesia business cycle previously and consistent with the
initial assumption applied.
2009-06-01T00:00:00Z