Studi Ekonomi dan Kebijakan Publik

Analisis Potensi Pendapatan Jasa Giro atas Belanja Modal DKI Jakarta

2025-07-08T00:56:01+07:00

Purpose: This study aims to explore the potential of increasing regional revenue through effective cash management of capital expenditures by withholding cash for value-added tax until the due dates on bank accounts. This analysis also compares the projected potential interest revenue with the actual interest income received by the DKI Jakarta Province to assess its contribution to the local revenue.

Methodology/approach: This study used quantitative descriptive methods. The data used in this study are secondary data from DKI Jakarta Province’s Statement of Budget Realization in 2019-2023, especially the Capital Expenditure section. This study also uses the annual interest rate from the Central Bank of Indonesia to calculate the potential of interest revenue. The projection tool used in this study is the Compound Annual Growth rate (CAGR) using Microsoft Excel.

Results: The results of this study indicate that revenue generated through cash management of capital expenditure has the potential to increase the local government’s revenue; however, its contribution to the interest income section remains relatively insignificant.

Conclusion: Increasing the local government’s capital expenditure increases the potential for earning interest income.

Limitations: The limitation of this study lies in its focus, which is restricted to exploring the potential of value-added tax related to capital expenditure.

Contribution: This study may provide stakeholders with the information necessary to manage their cash revenue and increase it with interest income, address the gap in the literature on regional revenue diversification strategies, and contribute to the fields of public policy and financial management.

Pengaruh Kepemilikan Manajerial, Capital Intensity dan Inventory Intensity terhadap Agresivitas Pajak

2025-08-15T17:05:00+07:00

Purpose: Kajian ini dirancang guna mengevaluasi pengaruh Kepemilikan Manajerial, Capital Intensity serta Inventory Intensity terhadap agresivitas pajak perusahaan.

Methodology: Pendekatan kuantitatif berjenis asosiatif dipergunakan di penelitian ini, dengan fokus pada perusahaan sektor Properti dan Real Estate yang ada di BEI selama periode 2019-2023. Sampel dilakukan penentuan dengan teknik purposive sampling sesuai ketentuan khusus, sehingga dari 94 perusahaan yang tersedia, hanya 9 yang dipilih dan menghasilkan 45 unit observasi. Pengolahan data dilaksanakan mempergunakan regresi data panel dengan bantuan perangkat lunak EViews versi 12.

Results: Secara parsial, tidaklah ditemukan pengaruh yang signifikan dari variabel Kepemilikan Manajerial maupun Inventory Intensity terhadap agresivitas pajak. Namun, Capital Intensity memberikan pengaruh positif. Secara simultan, ketiga variabel tersebut bersama-sama berkontribusi pada tingkat agresivitas pajak perusahaan.

Conclusion: Temuan ini mengindikasikan bahwa Capital Intensity memainkan peran krusial dalam menentukan agresivitas pajak perusahaan, sehingga efisiensi dalam pengelolaan aset tetap menjadi aspek penting dalam penyusunan strategi perpajakan.

Limitation: Keterbatasan penelitian ini terletak pada aspek waktu, keterbatasan sumber daya, serta jumlah sampel yang terbatas, sehingga hasil penelitian belum dapat digeneralisasi secara menyeluruh. Selain itu, variabel yang dianalisis hanya mampu menjelaskan 20,3% dari variasi agresivitas pajak, mengindikasikan bahwa masih ada faktor lainnya di luar model yang butuh dilakukan penelitian lebih lanjut.

Contribution: Kontribusi empiris dari penelitian ini tercermin melalui temuan bahwa Capital Intensity secara signifikan memengaruhi agresivitas pajak pada perusahaan di sektor Properti dan Real Estate. Penelitian ini juga menambah wawasan dalam literatur perpajakan dengan mengangkat variabel Kepemilikan Manajerial dan Inventory Intensity, yang hingga kini masih jarang menjadi fokus kajian pada sektor tersebut.

Peran Balanced Scorecard Terhadap Peningkatan Kinerja Organisasi di Sektor Publik: Studi Literatur

2025-02-28T09:56:04+07:00

Purpose: This study explores the role of BSC in improving both financial and non-financial organizational performance in public sector organizations.

Methodology/approach: This qualitative research employs a literature study method and utilizes secondary data sources from various studies, including articles and books obtained from Google Scholar.

Results/findings: The Balanced Scorecard (BSC) plays a very important role because it can help organizations improve their performance and realize better organizational governance. With proper and strategic implementation, the BSC helps organizations align goals and activities at all levels, increase accountability and transparency, and improve stakeholder satisfaction. Therefore, the BSC is not only a performance measurement tool but also a strategic management framework that drives continuous improvement and organizational effectiveness, making it highly relevant for public sector organizations seeking to enhance performance and effectively achieve their goals.

Conclusion: The Balanced Scorecard (BSC) is an effective strategic tool for public sector organizations to enhance accountability, transparency, and overall performance. Despite implementation challenges, its benefits outweigh the difficulties, making the BSC a valuable framework for aligning vision, mission, and organizational goals toward more efficient and effective management.

Limitations: The research uses a literature study method, so there is a possibility that there is a gap with the world of practice.

Contribution: This study contributes to the performance literature, particularly in public sector organizations.