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"Pengenalan sistem zonasi ke dalam ruang politik Nigeria adalah untuk membantu kelancaran rotasi politik utama di seluruh negeri. Kebijakan ini untuk mewujudkan keadlian, perdamaian dan pemerataan sumber daya. Efek buruknya terhadap ekonomi adalah sesuatu yang perlu dikhawatirkan. Oleh karena itu, studi ini meneliti pengaruh sistem zonasi demokratis terhadap ekonomi NIgeria, dengan referensi khusus ke negara bagian Niger. Mempekerjakan statistik deskriptif dan regresi berganda. Hasilnya menunjukkan bahwa unsur-unsur zonasi demokratis vis-a-vis; perdamaian, keadilan, persatuan dan keadilan memilki dampak positif dan signifikan terhadap pertumbuhan ekonomi Nigeria. Oleh karena itu penulis merekomendasikan kepada pemerintah di kedua tingkat tersebut untuk fokus pada penyediaan proyek pembangunan simultan untuk membuka jalan bagi perdamaian dan kesatuan, sistem zonasi harus dimasukkan ke dalam konstitusi Nigeria, distribusi sumber daya yang tidak bias dan merata di seluruh ekonomi."

"ABSTRAKMeningkatnya populasi ialah suatu aset, selama keterampilan tenaga kerja digunakan semaksimal mungkin. Jika tidak disalurkan dengan benar, itu bisa menjadi kewajiban bagi sebuah negara. Populasi yang terampil dan pekerja keras dapat muncul sebagai fondasi suatu negara. Studi ini menguji validitas Teori Malthusian di Nigeria degan menggunakan data deret waktu dari tahun 1960 sampai 2016, menggunakan teknik uji terikat ARDL. Hasilnya menunjukkan bahwa dalam jangka panjang, pertumbuhan penduduk dan produksi pangan bergerak secara proporsional, sementara pertumbuhan penduduk menimbulkan dampak yang menipis pada produksi pangan dalam jangka pendek, sehingga memvalidasi kejadian efek Malthus pada ekonomi Nigeria dalam jangka pendek. Peneliti merekomendasikan agar pemerintah menyusun rencana strategis, yang selanjutnya akan mengintensifkan ukuran keluarga berencana dan pengendalian kelahiran, pendidikan barat wajib dan revitalisasi sektor pertanian."

"This article aims to examine the challenges of designing individual?s income tax systems in general and particularly to observe taxpayers? behaviour in developing countries. This study used case study approach to gain in depth understanding type of taxpayers? attitude towards personal income tax systems. Based on the analyses, tax behaviour, which comprises the perception of fairness and motivation to comply, attracts urgent challenges in designing effective tax on personal income in every country and mainly underdeveloped countries. Every human being in each country has their social pattern towards tax policy. When the individual perception of fairness is significant, it will harmonise the ?client and service approach? between taxpayers and governments. This condition would influence tax morale of individuals to comply with the policy and achieve high compliance rate. Therefore, it has argued that personal view of fairness and their motivation to comply with tax systems are becoming vital challenges in designing the tax policy on individual income. AbstrakArtikel ini bertujuan untuk menginvestigasi tantangan-tantangan yang dihadapi dalam merancang sistem perpajakan untuk wajib pajak orang pribadi dan secara khusus menganalisa perilaku wajib pajak di negara-negara berkembang. Penelitian ini menggunakan pendekatan studi literatur untuk mendapatkan secara mendalam jenis perilaku wajib pajak penghasilan orang pribadi. Berdasarkan hasil analisis terkait perilaku pajak, yang terdiri dari persepsi keadilan dan motivasi untuk mematuhi memberikan tantangan tersendiri dalam merancang pajak yang berlaku atas penghasilan pribadi di setiap negara dan terutama negara-negara berkembang. Setiap individu memiliki pola yang berbeda ketika berinteraksi terhadap kebijakan pajak. Ketika persepsi individu terhadap keadilan adalah signifikan, hal itu akan menyelaraskan pendekatan ?client and service? antara pembayar pajak dan pemerintah. Kondisi ini akan memengaruhi semangat individu untuk mematuhi kebijakan dan mencapai tingkat kepatuhan yang tinggi. Oleh karena itu, asumsi bahwa pandangan individu terhadap keadilan dan motivasi untuk mematuhi sistem pajak menjadi tantangan penting dalam merancang kebijakan terhadap wajib pajak orang pribadi."

"AbstrakThe purpose of this study is to determine the effect of real and accrual earnings management on the value relevance, proxied by predictive value, feedback value and timeliness. Furthermore, this study investigates whether the company size variable can strengthen the effect of real and accrual earning management on value relevance. Multiple regression models are used with secondary data between 2014-2016 from 61 companies, resulting in 183 observations. The results show that there are positive effects of accrual earnings management on predictive value and feedback value and adverse effect on timeliness. Meanwhile, real earnings management only has a positive effect on predictive value. On the other hand, company size only strengthens the effect of accrual earnings management on timeliness."

"ABSTRAKThis paper analyzes the change in distance elasticity of trade using bilateral trade data among China and Indonesia and their main trading partners. The empirical method used in this study derived from the gravity model that considers the effect of distance on trade activities behavior. Two causes of change in the elasticity of trade to distance will be exposed, i.e., the distance sensitivity effect (within industries) and the compositional effect (among industries). Specifically, this study would like to prove whether the distance sensitivity effect is more dominant than the compositional effect in explaining the change in distance elasticity of trade. By using four sub-periods and around two hundred industries involved, the result shows that the increase in the role of distance in trade heavily caused by the escalation of distance sensitivity effect in most industries."

"The impacts of exchange rate to an economy both domestically and internationally are an interesting discussion. One of the examples for discussion is exchange rate pass-through (ERPT). ERPT is defined as the rate of change of prices (domestic, imported or exported) as a result of change in exchange rate. Consumer price index (CPI) is one of the most frequent indicators used for measuring domestic price. This paper analyzes the impacts of exchange rate change (ERPT) to seven group of CPI in Indonesia. The Cholesky Decomposition is employed to identify structural shock of Structural Vector Autoregression (SVAR) which then combined with Vector Error Correction Model (VECM) for 48 time series units. The result shows that for the entire period there is an incomplete pass-through for the seven group of CPI. The largest effect occurs in the transportation and communication sector and food and beverages sector in which 35 percent of their changes in CPI are affected by change in exchange rate."

"This paper examines industrialization policy in two oil giant economies, Indonesia and Nigeria. What are the key features of continued economic divergence in these two countries since the 1980s? It shows that Indonesia?s policy-makers adopted a series of liberalization measures and switched to an export-oriented strategy to develop manufacturing industries from the mid-1980s, while Nigeria?s policy-makers was reluctant to do so. This paper also seeks to understand the rationale behind the different policy choices. This paper argues that policy-makers? experience and educational background are possible explanation to the different industrialization policies in these two countries."