Income In Indonesia Research Articles

Properties of Accounting Income in Indonesia: Net Income and Total Comprehensive Income

Introduction- This study aims to investigate the quality of net income and total comprehensive earnings from four properties or characteristics. The characteristics in question are persistence, variability, predictability and value relevance. The samples of the research are manufacturing companies listed in Indonesian Stock Exchange in 2012. By employing sampling technique based on the criteria, 2 4 companies were selected as samples with period of data collection from2012 to 2014. There are six hypotheses tested by using regression technique. The results of the research show some findings, namely that net income is more persistent than total comprehensive income, there is no significant difference in the variability between total comprehensive income and net income, net income has the ability to predict cash flow and net income for the upcoming year is better than the total comprehensive income and the relevance of net income is different from the total comprehensive income both by applying price and return model. IFRS convergence financial accounting standards require companies that have public accountability in Indonesia to present a comprehensive income statement that includes the presentation of net income, other comprehensive income and total comprehensive income. The results of the research on the characteristics of net income and total comprehensiveness benefit for various parties such as investors, financial analysts and creditors concerned with the quality of profit that is characterized from 4 perspectives mentioned before. For the financial accounting standards setter, results of this study provide information about the quality of comprehensive earnings.

Finding The New Concept Of Social Justice Farm Income in Indonesia

This research aims to construct the farm income concept by considering the value of justice both social and religious. The research was conducted based on Islamic Paradigm using Kuntowijoyo’s Theory of Islamic Prophetic Social in understanding the social reality of sugar cane farmer. This research is a qualitative research method of analyzing Islamic prophetic social theory through the pillars of humanization, liberation, and transcendence. As the results of the sugar cane farmer, the study found spiritual values. The values are honesty, belief, Hablum minallah, and Hablum minannas. They are used in the formulations of justice peasants' profits by incorporating elements of Social Justice Value in to Net Farm Income formulation. This research ultimately proposes the new formulation and contributes to developing sharia agricultural accounting practices for making policies on agricultural accounting standards.

ELASTISITAS PENDAPATAN WAJIB PAJAK (ELASTICITY OF TAXABLE INCOME) DI INDONESIA

AbstractThe responses of taxpayers due to the changes in tax rates have attracted the curiosity of many economists. The magnitude of taxpayers’ responses is substantially considered to be very importance in the formulation of tax and transfer policy (Giertz, 2009). The fundamental analysis on how to see the respond of taxpayers due to any changes in tax rates uses elasticity of labor supply, which estimates the changes of working hours with respect to the changes in tax rates. Because people’s response to a tax change may take several forms, including a labor supply response, elasticity of labor supply must be read carefully, as pertaining only to specific circumstances. Then, the elasticity of taxable income, which was originated by Lindsey (1986), is used and introduced to overcome such restrictions.Using very rich panel data of Indonesian taxpayers from 2007 to 2010, this study generates numerous findings about the elasticity of taxable income. The extent of taxpayers’ response deeply depends on how the secular trend of income is isolated and controlled. Without income control, the elasticity of taxable income is 0.289, while using a 10-spline of log of income, the extent is 0.368. Moreover, the study also uses net income as complement of the core estimation. This study identifies that the elasticity of taxable income in Indonesia is in the range of 0.302-0.368 depending on the income definition applied. The findings confirm with most literature on this subject and closely near to what was specified by Saez, et. al (2010) as “a consensus value.” But it should be underlined that these magnitudes are just in the short run period. This also found that the short run and medium period produce varying magnitudes. The medium run period calculation generates the number of close to zero. It might be due to the existence of income shifting, as stated by Goolsbee (2000). Another argument is myopic phenomenon. As taxpayers only focus on the situation that just happen surroundings them.The difference in the effect highpoints what Slemrod (2001) said that the magnitude of reported income elasticity is not an unchanged parameter; indeed, it is subject to government policy. Moreover, the surroundings of the tax reform and after all may also have influences.

Aset Biologis dan Kinerja Keuangan Perusahaan Agrikultur (Studi pada Bursa Efek Indonesia)

Agricultural firm is one of the companies that provide great contribution on income of Indonesia. Agricultural sector has different characteristics from other sectors, namely agricultural activity. Agricultural activity based on PSAK No. 69 is a biological transformation process which is the development of a biological asset that requires precise measurement. PSAK No. 69 requires the company to measure fair value. Fair value measurement of the effect on the financial performance of the company due to volatility will ensue. Describes the default risk of volatility from financial statements. Improving the performance of companies to attract investors in the company's shares on implanting. This research aims to examine the relationship between the intensity of the biological assets, the size of the company, the company's growth rate, and leverage financial performance with agricultural firm listed on the Indonesia stock exchange from year 2009 until 2016. This study uses a quantitative approach with descriptive data analysis using classical assumptions and hypothesis testing with multiple linear regression analysis. The results of this study found that the intensity of the biological assets, the growth rate of the company, as well as the leveraged effect significantly to the company's financial performance.Keywords: Biological Assets, Historical Value, Fair Value, Financial Performance.

Factors Affecting Labor Productivity of Small Manufacturing Industry

The industrial sector is one of the sources of income in Indonesia, although basically the state of industry in Indonesia still has many problems including regarding low-educated labor , limited capital and uneven income distribution. Malang City is one of region in East Java with a largest source of income from the manufacturing industry sector. The variables observed in this study are education and gender issues on productivity. This study uses primary data obtained through questionnaires and analyzed by multiple regression models. The results show that: 1) Education influences the labor productivity of small-scale manufacturing industries in Malang City; 2) Gender has a positive and significant effect towards labor productivity in small-scale manufacturing industries in Malang City ; 3) Male labor productivity is higher than female labor productivity . https://doi.org/10.26905/jmdk.v7i1.2691

Interest rate risk of banking sector: The effect of maturity gap on net interest income in Indonesia

Purpose - This study aims to examine how the interest rate risk management that has been reflected in banks’ maturity gaps affect the net interest income (NII). Methodology - The population in this study is all conventional commercial (non-Sharia) banks in Indonesia as many as 99 banks. Of the 99 banks, 57 banks were selected as the sample of in the study. Determination of the sample is based on these criteria: the availability of the bank's annual report containing financial statements providing data about the descriptions of interest rate risk management, which also provides complete data about bank's RSA and RSL from 2013 - 2017. There are five years of the research period, so 285 unit observations are used in the analysis. The study employs multiple regression analysis with panel data. Net interest income is derived from the difference between interest income and interest expense. The maturity gap is calculated as the difference between RSA and Risk RSL. The study uses a dummy variable of IRS, LDR, net NPL and ownership status of banks. Findings - The results of the study show that maturity gap has a negative effect on NII and banks with positive gaps have higher NII than banks with negative gaps. These results imply that when the interest rate decreases, the widened positive gap will lower NII. Conclusion - The conclusion of the research is that in conditions of declining interest rates, the more positive gap between RSA and RSL has decreased banks’ NII. The practical implication of the results is that banks need to think about lowering the RSA by means of managing their assets, such as banks need to buy long-term securities, extend the loan maturity, and change the interest rate from the floating rate to a fixed rate. In terms of management liabilities, banks need to think about increasing RSL by giving premium interest rates for deposits with a maturity of less than one year, and by borrowing funds at fair interest rates.

DETERMINAN KONSUMSI PADA NEGARA MAYORITAS BERPENDUDUK MUSLIM DAN NON-MUSLIM: STUDI KASUS INDONESIA DAN SINGAPURA

<p>Consumption is an activity carried out to fulfill the needs of human life. In the principles of conventional economics, the main purpose of consumption activity is to achieve<br />maximum satisfaction. However, the main purpose of consumption activities according to Islamic economics principles is to achieve maslahah. The purpose of this study is<br />to know the factors that affect consumption in a country with majority of moslim and non-moslim populations with sample Indonesia and Singapore. To find out the factors that affect<br />consumption in those countries, then use secondary data with type of time series in the period 1987 - 2017 which are obtained from the publication of the World Bank. The<br />dependent variable used is the amount of consumption included goods and services in Indonesia and Singapore, while the independent variables used are macroeconomic<br />variables consisted by the level of nominal income in Indonesia and Singapore, real interest rate, and average exchange rate of the Rupiah and Dollar Singapore per US Dollar. The method used in this study is Vector Error Correction Model (VECM) with three main outputs <br />namely Granger Causality, Impulse Response Function (IRF), and Variance Decomposition (VDC). The results show that there are three one-way causality relationships in the<br />variables used for Indonesia and Singapore. In addition, the estimation results <br />of VECM show that the independent variables used have an influence on consumption both <br />in Indonesia and in Singapore. The results of this analysis are also strengthened by the results of consumption responses to shock other variables and the contribution of each independent variables to consumption formation in Indonesia and Singapore.</p>

ANALISIS KAUSALITAS INFLASI, KETIMPANGAN PENDAPATAN, DAN PERTUMBUHAN EKONOMI DI INDONESIA

The aim of this study is to analyze the relationship between Inflation, Income Inequality and Economic Growth in Indonesia. The type of this research is associative and analysisdescriptive. The data used in this reseach is secondary of time series from 1986 to 2016 obtained from Word Bank. Analysis model using the Vector Autoregression (VAR). Theanalysis initially used the Vector Autoregression (VAR), because the stationer variabel on first diferent range, then this study continued byVector Error CorrectionModel (VECM) and Granger Causality Test. The result of this study show (1) There is nocausality between Inflation affects to Income Inequality, (2) There is no causality between Inflation affects to Economic Growth, (3) There is causality in the direction in which Income Inequality affects to Economic Growth. In addition, because of the prevalence of income in Indonesia, this will increase economic growth in Indonesia. Keywords:Inflation, Income Inequality, Economic Growth

Gorontalo Province Tourism: Leading Sector In The Middle Of Weakness And Challenge

Tourism shows a significant contribution to foreign exchange and regional income in Indonesia. Defined as a priority and leading sector in the RPJMD, tourism development in the Regencies and the Province of Gorontalo must measure the results, benefits and impacts for all stakeholders. Contribution to regional income (PAD) and the composition of internal and external factors in each of the leading destinations is needed for the purpose of determining the strategy and policy of sustainable tourism development. The study concluded that tourism sector was relatively small in its contribution to each PAD total by Regencies in Gorontalo Province. The low of PADsp is relevant to the low occupancy rate (TPK) of the hotel and the length of stay (LoS). The lack of retribution income from recreation and sports spot is relevant to the lack of activities to support the attractiveness such as art and cultural attractions and local products that can be souvenirs for tourists. Infrastructure facilities at leading tourism objects are relatively incomplete or do not meet tourism standards. The low of PAD, TPK LoS can also explain that the increase in tourists to Gorontalo is only a transit to the other tourist objects outside of Gorontalo Province.Keywords: Tourism, Leading Sector, Gorontalo, Income, Swot Analysis

Dampak ekspor ke Jepang dan investasi asing terhadap pendapatan perkapita masyarakat di Indonesia

This study aims to analyze the development of exports to Japan and foreign direct investment and per capita income in Indonesia during the period 1993-2014 also the impact of exports to Japan and foreign direct investment on per capita income of Indonesian people in that period. During research period starting in 1993-2014 where the GDP per capita has fluctuated where the average value is 15.058 in thousand rupiahs per year with an average growth of 16.61%, then the results obtained during that period the highest growth in 1998 is 50.50% and the lowest growth occurred in 2012 which was 8.46%. FDI Indonesia has fluctuated with an average value of 17,804.61 million US dollars and with an average growth of 15.35%. From the regression results on both models, the results found that in the first model the value of exports to Japan has a positive and significant effect on GDP per capita while the FDI variable does not have a positive and significant effect on GDP per capita

Analysis of halal tourism development strategy in East Java Province

The tourism sector is one of the sectors that is of great importance to the Indonesian economy. On the other hand, the second world population and Indonesia's income are Muslim, from the same thing. This research was carried out in the province of East Java, which is a province that has diversity and natural resources compared to other provinces. So the purpose of this research is to find out the meaning of the concept in accordance with the Qur'an and Hadith. The method used is a qualitative approach with the SWOT analysis method. The data used is primary data obtained through interviews, documentation and documentation. The results of this study indicate that if there is an increase in Indonesia, especially in the province of East Java, it has not developed well. This is caused by the amenities or facilities in the perfect place. In addition, various technologies and aspects to develop halal are still not synergized well. Therefore, an appropriate strategy is needed to develop halal, especially in East Java.

ANALISA BATAS MAKSIMUM KREDIT PAJAK UNTUK SETIAP NEGARA PADA PAJAK PENGHASILAN (PPh) PASAL 24 MENGGUNAKAN MS. ACCESS PROGRAMMING

ABSTRACT The goal of each state is established is to improve the lives or well-being of its people are reflected in the revenue / increasing personal income. With the increase in personal income residents of a country will automatically increase the income of a country anyway. There are many ways for a country's income can continue to grow, one of them through the tax sector. Each year, Indonesia continues to increase state revenues through tax sector which will be used to build the country's economy through infrastructure development and development of other important sectors. Calculation of income tax paid or payable abroad that may be credited against income tax payable on the total income tax payer in the country has been set out clearly by the provisions of Article 24 of the Income Tax Act. Indonesia implemented a policy of crediting method is limited (Ordinary Credit Method) by applying maximum tax credit calculation is done for each country (per country limitation). Foreign tax creditable done in the company consolidated income from abroad with income in Indonesia but does not exceed the calculation of tax payable by the Income Tax Law. This is done in order to avoid double pejak so as not to burden the detriment of taxpayers. Keywords: Limit Tax Credit, Income Tax (VAT) of Article 24, Ms. Access Programming

Analisis Pengaruh Pelatihan, Bantuan Modal, dan Cara Pengelolaan Usaha Terhadap Pendapatan Usaha Mikro Kecil dan Menengah

Micro, Small, and Medium Enterprises (MSME) scale have an important role for the national income in Indonesia. They were proved – could be survive while the country had economic crisis. This study aims to determine analysis the influence of training, capital, and the managerial empirically to MSME income (case study to MSME of batik centre). This research used 60 samples with purposive random sampling technique. Data were collected through observation, interview, and questionnaires. The analysis method of this research is linear multiple regression. The results of the analysis indicate that partially and simultaneously independent variables affect MSMEs income.

The Relationship between Coal Consumption and Economic Growth in Indonesia

Abstract Indonesia is one of the largest coal producer countries in the world. In the previous research, it is stated that coal producer countries are able to affect economic growth. The purpose of the study is to investigate the cointegration and causal relationships between coal consumption and income in Indonesia for the period of 1965- 2016 using Granger causality test based on Vector Error Correction Model (VECM) employing population as the control variable in bivariate system. The Augmented Dicky-Fuller (ADF) and Phillips-Perron (PP) tests were used to determine the variable stationarity. From Johansen’s co-integration tests, it is indicated that there is a long-run relationship between the variables. The empirical study shows that there is no causal relationship between coal consumption and economic growth in Indonesia since coal consumption in fact cannot affect economic growth in Indonesia. Export tax becomes government revenues earned from energy sectors including coal.

The Relationship between Coal Consumption and Economic Growth in Indonesia

Indonesia is one of the largest coal producer countries in the world. In the previous research, it is stated that coal producer countries are able to affect economic growth. The purpose of the study is to investigate the co-integration and causal relationships between coal consumption and income in Indonesia for the period of 1965-2016 using Granger causality test based on Vector Error Correction Model (VECM) employing population as the control variable in bivariate system. The Augmented Dicky-Fuller (ADF) and Phillips-Perron (PP) tests were used to determine the variable stationarity. From Johansen’s co-integration tests, it is indicated that there is a long-run relationship between the variables. The empirical study shows that there is no causal relationship between coal consumption and economic growth in Indonesia since coal consumption in fact cannot affect economic growth in Indonesia. Export tax becomes government revenues earned from energy sectors including coal.

The Relationship between Coal Consumption and Economic Growth in Indonesia

Indonesia is one of the largest coal producer countries in the world. In the previous research, it is stated that coal producer countries are able to affect economic growth. The purpose of the study is to investigate the co-integration and causal relationships between coal consumption and income in Indonesia for the period of 1965-2016 using Granger causality test based on Vector Error Correction Model (VECM) employing population as the control variable in bivariate system. The Augmented Dicky-Fuller (ADF) and Phillips-Perron (PP) tests were used to determine the variable stationarity. From Johansen’s co-integration tests, it is indicated that there is a long-run relationship between the variables. The empirical study shows that there is no causal relationship between coal consumption and economic growth in Indonesia since coal consumption in fact cannot affect economic growth in Indonesia. Export tax becomes government revenues earned from energy sectors including coal.

Priority economic sector and household income in Indonesia (an analysis of input output)

This purpose of study aims to identify the roles of priority economic sectors on household incomes in Indonesia. Analyse in this paper used nine economic sectors, that representing result of classification from input output table. This study found that (1) priority economic sector are manufacturing sector & trade hotel and restaurant; (2) sector that have looking forward orientation included agriculture, mining & quarrying, and financial ownership & business services; and (3) electricity, gas, and water supply sector give the biggest impact to household income in Indonesia. The suggestion that policies aimed at increasing productivity and raising skills while encouraging individual participation in the formal labour market are essential.

The Impact of Poultry Imports Liberation on Income Inequality in Indonesia

Livestock is one of the sectors that has great contribution to the national economy and absorbs labor force significantly; by about 4.24 million households are looking for livelihoods in this sector. By the possibility of liberation of poultry imports, such as Brazil's success on dispute of Indonesian poultry imports in the WTO, it isestimated that the income level of the worker in the poultry sector will be disrupted. By employing the Input-Output and Social Accounting Matrices analysis, this study simulates and analyses the impact of poultry import liberation on households' income in Indonesia. The results show that the domestic consumptionsare affected by the imports due to tariff reductions and will further affect the national and sectoral domestic output. The low levels income households who work in agriculture and live in rural areas receive a greater impact of income decrease than urban households, while non-agriculture households who live in urban have a positive impact on income levels. The study also finds that the discrepancy of the income level of several class of households are widen after the liberation of poultry imports.

Tax Revenue and Disparity: How to Improvement Income Inequality in Islamic Perspective

Tax revenue and income disparity Becomes attention and important study that need to be Analyzed, this is how tax revenues continue to increase it were an effect on income inequality in Indonesia. The magnitude of per capita income in Indonesia is the medium category with poor people have continued to rise in the last ten years. This research is to find out how the effect on the tax revenue with income disparity in Indonesia. Typically, the data that the data used is the panel that combines with a cross section of data and time series, starts from 2014 - 2016. Analysis that will uses in this research is double semi-log linear regression through Pooled Least Square with Fixed Effects Model (FEM) analysis, in conclusion the research finds that tax revenues has positive correlation with income disparity and will be reviewed restaurants by an Islamic perspective. Tax policy in the Islamic perspective gives important input to implement tax policy in Indonesia. In Islam's view, the tax for Muslims has been applied for reviews their own responsibilities and regulations, Islamic Also has been implement how the source and the collecting system, the system should have secured or make a guarantee that the rich people and the welfare people get bigger proportion (to pay tax) because welfare social order. The cost of the tax burden in society that will show equal and not too give strength if the cost that applied based on people's ability follows the tax system in Islam. Indeed, it can be a reason for decreasing inequality and poverty in each region.

ANALISIS MIDDLE INCOME TRAP DI INDONESIA

This paper aims to analyze middle income trap in Indonesia where per capita income is the main indicator in determining whether a country is included in the middle income category or not. By looking at the effect of high technology products , education level, direct investment and dependent ratio on per capita income in Indonesia. The results of this model use the ordinary least square method, which shows that the export of high-tech products has a positive and significant effect on per capita income, the level of education has a positive and significant effect on per capita income, direct investment has a negative and significant effect on per capita income, the ratio has a positive and significant effect. income per capita and high-tech product exports, level of education, direct investment, and the ratio have a significant effect on income per capita in Indonesia.