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All Journal Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Akuntansi dan Keuangan Indonesia JEPI
Sigit Wahyu Kartiko
Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan Republik Indonesia
Economics, Econometrics & Finance

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Pengaruh Ketidakmayoritasan Partai Politik Kepala Daerah di DPRD (Divided Government) terhadap Keterlambatan Penetapan APBD Kartiko, Sigit Wahyu
Jurnal Ekonomi dan Pembangunan Indonesia Vol 12, No 2 (2012): Januari
Publisher : Department of Economics-FEUI

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Abstract

Mengapa Anggaran Pendapatan dan Belanja Daerah (APBD) sering ditetapkan setelah awal tahunanggaran yang baru? Apakah karena faktor politis? Studi ini ingin mengetengahkan perspektif ekonomipolitik divided government sebagai salah satu faktor penyebab buruknya kinerja penetapan APBD. Denganmenggunakan model persamaan regresi logit diperoleh hasil bahwa formasi pemerintahan dari PemiluLegislatif 2004 dan Pemilihan Kepala Daerah langsung tahun 2005, 2006, serta 2007 berupa single minorityparty, minority coalition, majority coalition, dan single majority party memengaruhi keterlambatanpenetapan APBD sepanjang tahun 2008{2009.
Pengaruh Ketidakmayoritasan Partai Politik Kepala Daerah di DPRD (Divided Government) terhadap Keterlambatan Penetapan APBD Kartiko, Sigit Wahyu
Jurnal Ekonomi dan Pembangunan Indonesia Vol 12 No 2 (2012): Januari
Publisher : Department of Economics-FEB UI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.907 KB) | DOI: 10.21002/jepi.v12i2.491

Abstract

Mengapa Anggaran Pendapatan dan Belanja Daerah (APBD) sering ditetapkan setelah awal tahunanggaran yang baru? Apakah karena faktor politis? Studi ini ingin mengetengahkan perspektif ekonomipolitik divided government sebagai salah satu faktor penyebab buruknya kinerja penetapan APBD. Denganmenggunakan model persamaan regresi logit diperoleh hasil bahwa formasi pemerintahan dari PemiluLegislatif 2004 dan Pemilihan Kepala Daerah langsung tahun 2005, 2006, serta 2007 berupa single minorityparty, minority coalition, majority coalition, dan single majority party memengaruhi keterlambatanpenetapan APBD sepanjang tahun 2008{2009.
PERILAKU ANOMALI PASAR ATAS AKRUAL KONFORMITAS AKUNTANSI-PAJAK DALAM KONTEKS MODERNISASI SISTEM PERPAJAKAN DI INDONESIA Kartiko, Sigit Wahyu; Rossieta, Hilda; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is income decreasing. The company’s policy on accrual components has different characteristics before and after the implementation of this phase. Governance improvement of taxation authority can increase corporate book-tax conformity accruals. However, when corporate is facing changes in tax laws such as simplification and lower tax rate, they decrease book-tax conformity accruals. Therefore, discretionary book-tax conformity accruals are mispriced by market.
Pengaruh Ketidakmayoritasan Partai Politik Kepala Daerah di DPRD (Divided Government) terhadap Keterlambatan Penetapan APBD Kartiko, Sigit Wahyu
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

Why is APBD (Regional Budget) often enacted after the budgeted financial year has started? Is it because of political factor? The research would like to highlight the economic and political perspectives of divided government as one of the factors of the bad performance of the Regional Budget (APBD) enactment. By using logit regression equation model, a result obtained shows that government formations from Legislative General Elections 2004 and Direct Local Elections of the years 2005, 2006, and 2007, such as single minority party, minority coalition, majority coalition, and single majority party, influence the regional late budget of the year 2008-2009.
Co-Authors Hilda Rossieta Ratna Wardhani