Journal Cover Journal of Indonesian Economy and Business
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  This is an Open Access Journal Open Access journal
   ISSN (Print) 0215-2487 - ISSN (Online) 2085-8272
   Published by Universitas Gadjah Mada Homepage  [28 journals]
  • TAX REFORM AND NONCOMPLIANCE IN INDONESIA

    • Authors: Heru Iswahyudi
      Pages: 87 - 103
      Abstract: The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue. Data are mainly collected from the World Input-Output Database and Indonesia’s Central Board of Statistics. The methodology uses one of the ‘top-down’ approaches, in which national accounts figures are employed to arrive at an estimation of the VAT liability. It is found that compliance deteriorated when reform efforts were incomplete – that is when the reforms suffered from decelerations, setbacks or reversals. This paper contributes to the literature by providing a framework for analyzing the impact of tax reform on taxpayer’s compliance behavior.
      PubDate: 2017-11-08
      DOI: 10.22146/jieb.18153
      Issue No: Vol. 32, No. 2 (2017)
       
  • THE IMPACT OF EARTHQUAKE ON CHILD TEST SCORE

    • Authors: Eny Sulistyaningrum
      Pages: 104 - 120
      Abstract: Natural disasters always affect different aspects of individual life. They affect almost every part of life, such as the emotional, economic, physical, social, and environmental aspects. Children are believed to be very vulnerable to disasters. The increasing frequency of disasters and the intensity of their destruction motivate an analysis of the impacts of disasters, especially on education, for children. This paper uses a micro level survey data set from the Indonesian Family Life Survey (IFLS) which covers approximately 83% of the Indonesian population within the survey area. The main objective of this paper is to examine the effects of earthquakes on students’ performance, measured by their child test scores. This type of disaster was chosen because of its intensity, as measured by the percentage of people killed, and the percentage of people evacuated. Moreover, we also investigate the children who took the test immediately after the earthquake and compare their scores with those whose tests were a year after the earthquake. Arguably an earthquake is an exogenous event, so we use the exogenous variation of earthquake as a natural experiment design to estimate the effect of earthquakes on child test scores. A Difference in Difference model (DiD) can be used for estimating if a certain group is exposed to the causal variable of interest, such as an earthquake, and other groups are not. The results confirm that child test scores are significantly affected by earthquakes.
      PubDate: 2017-11-08
      DOI: 10.22146/jieb.28987
      Issue No: Vol. 32, No. 2 (2017)
       
  • EFFECTS OF ETHICAL LEADERSHIP ON EMPLOYEE WELL-BEING: THE MEDIATING ROLE
           OF PSYCHOLOGICAL EMPOWERMENT

    • Authors: Shania Dwi Rantika, andi ina yustina
      Pages: 121 - 137
      Abstract: Leaders who promote ethical behavior are believed to affect their employees’ well-being. This study was conducted to examine psychological empowerment as the intervening variable that connects ethical leadership to employees’ well-being, work engagement, and emotional exhaustion. By using a mail survey, we distributed questionnaires to 219 auditors from 11 public accounting firms in Jakarta. All the hypotheses in this study were supported. Ethical leadership has a positive effect on psychological empowerment. Thus, psychological empowerment positively relates to work engagement and negatively relates to emotional exhaustion. The result demonstrated that psychological empowerment partially mediates the effect of ethical leadership on work engagement and fully mediates the effect on ethical leadership and emotional exhaustion. The findings reveal that ethical leadership stimulates the psychological empowerment of the employee, thus, it enhances work engagement and also minimizes emotional exhaustion.
      PubDate: 2017-11-08
      DOI: 10.22146/jieb.22333
      Issue No: Vol. 32, No. 2 (2017)
       
  • THE IMPACT OF THE UNCONDITIONAL CASH TRANSFER PROGRAM (BLT) ON CIGARETTE
           CONSUMPTION IN INDONESIAN SOCIETY

    • Authors: Inayati Nuraini Dwiputri
      Pages: 138 - 150
      Abstract: One of the purposes of the unconditional cash transfer program (Bantuan Langsung Tunai/BLT) was to help the poor and near-poor households to fulfill their basic needs. This study attempted to identify the impact of the BLT on cigarette consumption in society; as it is well known that smoking has more disadvantages than benefits. The study used data from the Indonesian Family Life Survey (IFLS) 2000 and 2007 to capture the impact of the BLT on the cigarette consumption of households. By controlling for the characteristics of the respondents, and using the fixed effect at household and village level as an estimation technique, the empirical results showed that in general there was a changing pattern of cigarette consumption in Indonesian society, to which the BLT program has contributed. By influencing the savings of households, the BLT program has significantly decreased cigarette consumption in Indonesia. It could be explained by the permanent income hypothesis, where the BLT transfer can be categorized as a transitory income in that hypothesis. This study can be an input and consideration for the transfer policy’s implementation in Indonesia in particular.
      PubDate: 2017-11-08
      DOI: 10.22146/jieb.22430
      Issue No: Vol. 32, No. 2 (2017)
       
  • DID A CAPITAL DEEPENING PARADOX AND SWITCHING POINTS OCCUR IN
           INDONESIA'

    • Authors: Ardyanto Fitrady
      Pages: 151 - 157
      Abstract: This paper discusses the empirical results of wage-profit rate schedules between 2000 and 2008 in Indonesia using input-output analysis. Using a mathematical approach, this paper has four main conclusions. First, there is a decrease in both wage share and profit margin in Indonesia. The decrease may be caused by the increase in relative prices of other inputs such as raw materials that generate inefficiency. Second, there is no proof of reverse capital deepening during the observed period and there is an indication that the capital was getting cheaper relative to other inputs during the period. Third, the capital-labor ratio tends to increase over time. Fourth, there is no proof of switching point and reswitching in technology during the period. However, this paper only provides us with an empirical result during the observed period. It is always possible to have a switching point or reswitching in the economy over a longer period.
      PubDate: 2017-11-08
      DOI: 10.22146/jieb.27649
      Issue No: Vol. 32, No. 2 (2017)
       
 
 
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