Kajian Ekonomi dan Keuangan
Kajian Ekonomi dan Keuangan (KEK henceforth)was first published in 1996 as an initiative of researchers of Ministry of Finance. In the earlier years of its publication, KEK was also known as Kajian Ilmiah Ekonomi dan Keuangan (KIEK). Since then KEK has been published regularly as one of the prominent sources of reference for public policy evaluation as well as a recommendation, in particular on Indonesian state budgets and finance topics.
Articles
143 Documents
<![CDATA[Dampak Kerja Sama Perdagangan Indonesia dengan Negara Gulf Cooperation Council (GCC) ]]>
<![CDATA[Paryadi, Deky]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 2, No 3 (2018) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v2i3.378
<![CDATA[The cooperation agreement with Saudi Arabia was proposed by Indonesia during the visit of King Salman bin Abdulaziz Al-Saud, King of Saudi Arabia to Indonesia, however given the membership of Saudi Arabia in the Gulf Cooperation Council (GCC), the trade cooperation can not be done bilaterally, so that the trade cooperation agreement will be conducted with the GCC. Therefore, it is necessary to see the impact that will occur if the trade cooperation with elimination of tariffs using Partial Equilibrium. Based on the simulation of Partial Equilibrium, Indonesia will get an import increase of GCC of USD 585.1 million, a welfare increase of USD 12.71 million, and will potentially lose state revenues of USD 173.67 million.]]>
<![CDATA[MODEL PROYEKSI EKSPOR DAN IMPOR - VOLUME DAN HARGA ]]>
<![CDATA[Handoko, Rudi]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 14, No 3 (2010) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v14i3.62
<![CDATA[Kinerja ekspor dan impor Indonesia selama periode 2000 - 2009 cenderung mengalami peningkatan walaupun sempat mengalami penurunan saat terjadi krisis ekonomi global 2008/2009. Variabel ekonomi yang mempengaruhi ekspor dan impor diidentifikasi seperti permintaan dunia, volume perdagangan dunia, harga ekspor, dan nilai tukar. Model proyeksi difokuskan kepada pertumbuhan (growth) volume dan harga baik ekspor maupun impor. Model ekonometrik yang dikembangkan menggunakan metode ordinary least square (OLS) dengan meregresikan variabel-variabel yang mempengaruhi volume dan harga—ekspor dan impor.]]>
<![CDATA[Dampak Moratorium Hutan Terhadap Ekonomi Indonesia : Analisis Menggunakan Model IRSA-Indonesia 5 ]]>
<![CDATA[Rakhmindyarto, Rakhmindyarto]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 16, No 3 (2012) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v16i3.127
<![CDATA[This paper discusses the economic effects of the forest moratorium policy which has been launched by the government through the Presidential Decree no. 10 of 2011 dated 20th of May 2011. The issues addressed in the paper are the impacts on: land uses and natural forest area, carbon emissions, domestic prices, export-import, GDP, and poverty rate. Using the quantitative method of IRSA-Indonesia 5 - an inter-regional CGE model, the results show that the forest moratorium policy has both positive and negative impacts on Indonesia's economy.]]>
<![CDATA[Analisis Implementasi Spending Review pada Kementerian Negara/Lembaga Tahun 2013-2015 ]]>
<![CDATA[Parhusip, Bilmar]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 20, No 3 (2016) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v20i3.193
<![CDATA[Kajian ini menganalisis implementasi technical spending review pada Kementerian Negara/Lembaga (K/L) tahun 2013-2015 di Indonesia. Dengan menggunakan pendekatan kualitatif, studi ini menemukan bahwa spending review di Indonesia dilakukan oleh Kementerian Keuangan (Direktorat Jenderal Perbendaharaan) dengan keterlibatan yang terbatas dari K/L. Kajian ini menyimpulkan bahwa pendekatan penyusunan spending review topdown tidak efektif dalam proses dan penggunaan laporan spending review dalam pengambilan keputusan penganggaran dan implementasi penganggaran berbasis kinerja. Isu kontekstual dan implementasi ditemukan menjadi hambatan utama dari implementasi spending review K/L.]]>
<![CDATA[DAMPAK PERJANJIAN PERDAGANGAN BARANG ASEAN-KOREA FTA (AKFTA) TERHADAP INDONESIA DAN KOREA SELATAN ]]>
<![CDATA[Setiawan, Sigit]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 16, No 1 (2012) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v16i1.25
<![CDATA[Preferential tariff scheme on ASEAN-Korea Free Trade Area (AKFTA) Trade Agreement in Goods have been above four years after its entry info force on July 1, 2007, as stated in Minister of Finance Decree Number 131/PMK011/2007. Its impact assessment should be conducted to review the expected gains for Indonesia and its country partner, South Korea from joining the agreement. This study employed a quantitative approach to measure and analyze the gains received by the two countries in AKFTA Trade Agreement in Goods from the increase of export growth and export contribution to national income. From the forecasting model employed, it showed that Indonesia gained more than Korea from AKFTA.]]>
<![CDATA[Japanese Abenomics Stimulus Policy: The Impact on Indonesian and Japanese Economy ]]>
<![CDATA[Setiawan, Sigit]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 18, No 2 (2014) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v18i2.48
<![CDATA[To address economic crisis and promote domestic economy to re-grow, Japanese government has launched Abenomics stimulus package in January 2013 to be disbursed during period 2013-2014. This study is focused and limited to analyze the impact of Abenomics policy on Japanese GDP and its transmission effect to Indonesian GDP. This study employs quantitative analysis method, completed with descriptive analysis based on historical data and relevant literatures. Main findings from this study are Abenomics will spur Japanese GDP positively by 2,37% in 2013 and by 2,79% in 2014. Spillover effect from Japanese demand shock will bring the biggest impact on the main partner of Asian and Oceania countries, including Indonesia. Indonesia will receive additional positive impact on its growth in 2013-2014 and substractive negative impact during 2015 to early 2017, before bounce back to positive zone in the second quarter 2017 to year 2018.]]>
<![CDATA[OVERVIEW ATAS TRANSPARANSI FISKAL DALAM PERSPEKTIF RISIKO: SUATU KOMPARATIF DAN STUDI LITERATUR ]]>
<![CDATA[Makhlani, Makhlani]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 13, No 1 (2009) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v13i1.86
<![CDATA[Untuk pertama kalinya, Pernyataan Risiko Fiskal (Statement ofFiscal Risks) diungkap dalam Nota Keuangan APBN 2008, sebagai praktek baru di bidang keuangan negara untuk menyatakan adanya risiko fiskal. Pengungkapan (disclosure) risiko fiskal sangat penting dilakukan, karena awareness terhadap bahaya ada risiko tersembunyi akan meningkat sehingga diharapkan otoritas fiskal akan mampu merespons dengan baik kemungkinan adanya ancaman terhadap ekonomi nasional pada tahun-tahun mendatang. Selanjutnya, dalam upaya meningkatkan kualitas pengelolaan risiko fiskal, maka studi banding dan literatur merupakan suatu yang perlu dilakukan. Membandingkan praktek pengungkapan risiko fiskal dengan Australia, New Zealand, dan Brazil, dan mendalami literatur yang terkait dengan pengelolaan risiko fiskal akan memperoleh gambaran sejauh mana Indonesia telah melaksanakan best practices and codes. Terdapat 2 (dua) temuan penting yang patut dipelajari lebih lanjut yaitu Pernyataan Risiko Fiskal harus didasari peraturan perundangan yang kuat dan dapat mengikat semua pihak pencetus risiko (contracting agencies), dan ketiga negara tersebut di atas semakin mampu membagi dan memecah (unbundling) risiko.]]>
<![CDATA[Pemisahan Fungsi AR (Account Representative) untuk Pelayanan dan Penerimaan Pajak yang Lebih Baik ]]>
<![CDATA[Adi Budiarso, Taufikurrahman, Anies Said M. Basalamah, Jefry Harysandy]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 20, No 1 (2016) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v20i1.179
<![CDATA[Berbagai upaya telah dilakukan oleh Direktorat Jenderal Pajak (DJP) untuk meningkatkan penerimaan pajak dan tax ratio. Salah satu upaya yang dilakukan adalah dengan memisahkan fungsi Account Representative (AR) menjadi fungsi pelayanan dan fungsi pengawasan dengan tujuan meningkatkan tertib administrasi, efektivitas dan kinerja organisasi instansi vertikal di lingkungan DJP. Pemisahan ini diharapkan dapat meningkatkan kepuasan Wajib Pajak atas pelayanan yang diberikan. Penelitian sebelumnyamenunjukkan bahwa kepuasan Wajib Pajak berpengaruh terhadap peningkatan kepatuhan Wajib Pajak yang pada akhirnya meningkatkan tax ratio. Penelitian ini dilakukan dengan menggunakan metode SERVQUAL dan Importance Performance Analysis (IPA) untuk mengetahui apakah menurut Wajib Pajak ada peningkatan kualitas layanan yang diberikan AR setelah pemisahan fungsi serta untuk mengetahui apa saja layanan AR yang perludioptimalkan untuk meningkatkan kepuasan Wajib Pajak. Hasilnyamenunjukkan bahwa meskipun Wajib Pajak menganggap terjadi peningkatan kualitas layanan AR, akan tetapi aspek sarana dan prasarana, kompetensi AR serta perlunya AR untuk segera menginformasikan perubahan ketentuan perpajakan yang berkaitan dengan bisnis Wajib Pajak menjadi unsur yang perlu ditingkatkan kualitasnya.]]>
<![CDATA[Mendorong Sistem Jaminan Kesehatan Nasional Baru di Indonesia; Belajar dari Pengalaman Australia ]]>
<![CDATA[Sujai, Mahpud]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 17, No 3 (2013) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v17i3.16
<![CDATA[Significant change of Indonesian economy has lead to the need of people more than just basic need such as food and clothes. Others such as health and education have become a must for Indonesian. Anticipating this condition, government will implement new universal coverage health system in 2014 as mandated by law. This paper has objectives to explore several aspects which contribute or influence to the policy formulation and implementation, particularly in designing new health insurance system in Indonesia and learning from Australian experience and best practice. Methodology used in this paper is both primary research such as in depth interview with some health economist, expert form universities, government researcher as well as observation to the organization that manage health system in Australia and secondary research by doing literature review of health insurance system, benchmarking, compare and contrast the health insurance system in Indonesia and Australia and analyze the best and suitable ones for implemented in the future. There are several interesting findings that can be recommended such as Australian health reform and relationship between public and private health system.]]>
<![CDATA[Empirical Approach of Tax Avoidance Risk Assessment ]]>
<![CDATA[Satyadini, Agung Endika]]>
<![CDATA[ Jurnal Kajian Ekonomi dan Keuangan Vol 2, No 1 (2018) ]]>
Publisher : <![CDATA[Badan kebijakan Fiskal ]]>
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DOI: 10.31685/kek.v2i1.344
<![CDATA[This study analyzes tax avoidance risk assessment including dimension and magnitude of tax avoidance risk exposure using several enterprise-related and government-related variables. Providing far-reaching analysis and examining a relatively unexplored area of conforming tax avoidance, this study employs two measurements of tax avoidance including non-conforming and conforming tax avoidance. As an extensive analysis, this paper also examines the magnitude of tax avoidance responsiveness with respect to different types of enterprises including Permanent Establishment and foreign-invested enterprises. The results drawn from this study are paramount as the empirical approach to in tax policy formulation. Risk profiles suggested in this research are pertinent to risk engine of Compliance Risk Management (CRM) and also beneficial for Risk-Based Audit strategy formulation. Ensuring the best-fit policy formulation, these results revealed that application of tax authority’s strategy to hike tax compliance should be more likely to prevention rather than reaction. Furthermore, in the brain area of academic research, the findings also contribute to the field of tax literature by providing simultaneous empirical models including conforming and non-conforming tax avoidance model, which has been relatively unexplored in prior studies.]]>
