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"Tesis ini menganalisa data panel dari 130 negara sejak tahun 1998 sampai 2020 dan menemukan hasil bahwa secara keseluruhan, ketimpangan pendapatan menurun seiring dengan semakin banyaknya wanita yang dilibatkan dalam pemerintahan, di mana hasil ini robust. lebih lanjut, semakin banyak wanita yang berpartisipasi dalam pemerintahan mengurangi tingkat korupsi, dan rendahnya korupsi mempersempit ketimpagan pendapatan yang ada. Namun, analisa per masing-masing negara menunjukkan hasil yang tidak signifikan untuk pengaruh dari korupsi terhadap ketimpangan. Selanjutnya, analisa per wilayah menunjukkan bahwa keterlibatan wanita di dalam parlemen mempengaruhi ketimpagan di Asia dan Amerika latin, tetapi tidak signifikan di Eropa dan Afrika Sub-Sahara. Pada akhirnya, pengaruh tidak langsung dari kosrupsi terhadap ketimpangan pendapatan lebih besar daripada pengaruh langsung dari keterlibatan wanita di pemerintahan.

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This study analyzes panel data from 130 countries between 1998 and 2020 and finds that globally, income inequality decreases as more women are involved in government and this finding is robust. Furthermore, more women participating in government reduces the corruption level, and lower corruption narrows the income inequality. However, corruption loses its significance within countries. Regions’ analysis gives evidence that women’s share in parliament affects inequality in Asia and Latin America, but not in Europe and Sub-Saharan Africa. Lastly, the indirect effect of corruption is larger than the direct effect of women’s share in government on income inequality."

"Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan internet terhadap pendapatan per kapita pada kelompok kabupaten/kota dengan mengelompokkan kelas pendapatan 40% pendapatan rendah, 40% pendapatan sedang, dan 20% pendapatan tertinggi serta pengaruh penggunaan internet terhadap ketimpangan pendapatan. Penelitian ini dilakukan pada 34 provinsi dengan 507 kabupaten, pada rentang waktu tahun 2018 – 2020, data diperoleh dari Survey Sosial Ekonomi Nasional (SUSENAS) dan Survey Angkatan Kerja Nasional (SAKERNAS), Badan Pusat Statistik (BPS), dan dari instansi Direktorat Jenderal Perimbangan Keuangan Kementerian keuangan. Metode analisis yang digunakan dalam penelitian ini adalah fixed effect model. Berdasarkan hasil penelitian penggunaan internet pada kelompok pendapatan rendah berpengaruh positif signifikan terhadap pendapatan per kapita, pada kelompok pendapatan menengah berpengaruh positif signifikan terhadap pendapatan per kapita, sedangkan penggunaan internet pada kelompok pendapatan tinggi tidak berpengaruh terhadap pendapatan per kapita. Penggunaan internet berpengaruh negatif signifikan terhadap ketimpangan pendapatan.

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The purpose of this study is to determine the effect of internet use on income inequality and per capita income in the districts/cities by classifying income groups as 40% low income, 40% middle income, and 20% high income. This study was conducted in 507 districts of 34 provinces for the period of 2018 – 2020. Data were obtained from the National Socioeconomic Survey (Survei Sosial Ekonomi Nasional; SUSENAS), the National Labor Force Survey (Survei Angkatan Kerja Nasional; SAKERNAS), the Statistics Indonesia (Badan Pusat Statistik; BPS), and the Directorate General of Fiscal Balance, the Ministry of Finance, whereas the data analysis applied the fixed effects model. Based on the results of the study, it is known that internet use has a positive and significant effect on income per capita in the low-income and middle- income groups. And high-income groups has no effect on income per capita. Meanwhile, the effect of internet use has a negative significant relationship to income inequality."

"Riset ini bertujuan untuk mengidentifikasi pengaruh tingkat adopsi IFRS dalam mengurangi home bias investor dan analis melalui dua cara, yaitu pengaruh langsung dan pengaruh tidak langsung melalui daya banding laporan keuangan. Home bias adalah kecenderungan investor dan analis untuk lebih banyak berinvestasi atau mengikuti perusahaan negara asal karena adanya kendala informasi. Adopsi IFRS diduga merupakan salah satu faktor yang dapat meningkatkan investasi asing karena dapat menurunkan biaya informasi yang menyebabkan home bias.Riset ini juga mengevaluasi peran tingkat penegakan standar akuntansi, public governance dan kualitas audit terhadap pengaruh adopsi IFRS dalam meningkatkan daya banding dan dalam menurunkan home bias. Berkurangnya home bias investor ditandai dengan meningkatnya kepemilikan saham investor institusional asing. Berkurangnya home bias analis ditandai dengan meningkatnya rasio jumlah foreign analyst following. Sampel riset ini adalah perusahaan terdaftar di pasar modal di 18 negara dengan periode observasi dari tahun 2003 sampai 2012.Berbeda dengan riset terdahulu yang mengukur adopsi IFRS secara sederhana, yaitu ?adopsi? dan ?tidak adopsi,? riset ini mengembangkan pengukuran tingkat adopsi IFRS di level negara dengan lebih detil melalui pemberian skor yang berbeda untuk adopsi IFRS yang tidak dilakukan secara penuh, adopsi dengan penundaan tahun berlaku dan adopsi dengan perbedaan teks. Hasil penelitian menunjukkan bahwa tingkat adopsi IFRS meningkatkan daya banding laporan keuangan. Tingkat adopsi IFRS berpengaruh langsung dan tidak langsung dalam menurunkan home bias investor asing melalui daya banding laporan keuangan.Hasil pengujian pada analis menunjukkan bahwa pengaruh tingkat adopsi IFRS dalam menurunkan home bias analis hanya terjadi melalui pengaruh tidak langsung melalui daya banding laporan keuangan. Pengaruh langsung tingkat adopsi IFRS dalam menurunkan home bias analis tidak terlihat. Selain itu, hasil riset menunjukkan bahwa tingkat penegakan standar akuntansi di level negara secara konsisten memperkuat pengaruh adopsi IFRS dalam menurunkan home bias pada investor dan analis, serta secara konsisten tidak berpengaruh terhadap hubungan adopsi IFRS dan daya banding laporan keuangan.Pengaruh public governance dan kualitas audit menunjukkan hasil yang kurang konsisten. Public governance cenderung memiliki peran substitusi yaitu memperlemah pengaruh adopsi IFRS dalam menurunkan home bias dan juga memperlemah pengaruh adopsi IFRS dalam meningkatkan daya banding laporan keuangan. Sementara itu, kualitas audit memiliki peran komplementer yang memperkuat pengaruh adopsi IFRS dalam menurunkan home bias investor dan analis, namun berperan sebagai substitusi pada hubungan antara adopsi IFRS dengan daya banding laporan keuangan.

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This study aims to identify the effect of the IFRS adoption in reducing the investors? home bias and analysts through two channels, i.e. direct effect and indirect effect through the comparability of financial statements. Home bias is the tendency of investors and analysts to overweight their investment in local company or follow the local company due to information barriers. This study argues that the IFRS adoption, among other factors, could attract more foreign investments by reducing the information barriers that causing home bias.

This study evaluates the role of country level?s enforcement of accounting standards, public governance and audit quality on the effects of IFRS adoption in improving the comparability of financial statemet and in reducing the home bias. The decrease in investors? home bias is indicated by the increase in foreign institutional investors? ownership. The decrease in analysts? home bias is indicated by the increase in foreign analyst following. Research samples are listed companies from 18 countries with the observation period from 2003 to 2012.

Unlike previous studies, this study uses a continuous variable to measure the level of IFRS adoption which is measured at country level. This study includes countries that do not fully adopt the IFRS, partially adopt, make some delays in adoption or some modifications to IFRS. The results show that the level of IFRS adoption has positive effect on the comparability of financial statements. The IFRS adoption has direct positive effect on foreign institutional investors' holdings and has indirect effect through the comparability of financial statements.

The results also shows that the IFRS adoption has indirect positive effect on the number of foreign analysts following that occurs through the comparability of financial statements. The direct effect of the IFRS adoption on the number of foreign analysts following is not exist. Further, the results show that the level of enforcement of accounting standards at the country level are consistently strengthen the effect of the IFRS adoption in reducing the investors? and analysts? home bias, and consistently doesnot affect the relationship between the IFRS adoption and the comparability of financial statements. The effect of public governance and audit quality shows less consistent results.

Public governance tends to have substitute role on the effect of IFRS adoption in reducing the investors?s and analysts? home bias as well as weaken the effect of the IFRS adoption in improving the comparability of financial statements. Meanwhile, the audit quality has complementary roles that strengthen the effect of the IFRS adoption in reducing the home bias of investors and analysts, but shows a substitute role on the relationship between the IFRS adoption and the comparability of the financial statements."

"Penelitian ini bertujuan untuk menganalisis dampak globalisasi terhadap ketimpangan pendapatan di negara-negara anggota ASEAN Plus Framework. Globalisasi dalam penelitian ini dibagi menjadi dua aspek utama yaitu globalisasi perdagangan dan globalisasi keuangan. Penelitian ini menggunakan data panel dari 16 negara anggota ASEAN Plus Framework untuk periode 2010-2021. Metode analisis yang digunakan adalah Fixed Effect untuk menghasilkan estimator yang konsisten pada panel data yang tidak seimbang dalam hubungan antara keterbukaan perdagangan dan keuangan terhadap ketimpangan pendapatan yang diukur dengan Indeks Gini. Hasil penelitian menunjukkan bahwa keterbukaan perdagangan dan keuangan memiliki pengaruh yang sama pada negara maju dan negara berkembang. Peningkatan keterbukaan perdagangan akan meningkatkan ketimpangan pendapatan di negara maju secara signifikan. Sebaliknya, peningkatan keterbukaan keuangan meningkatkan ketimpangan pendapatan di negara berkembang secara signifikan. Berdasarkan hasil ini, penelitian ini menyarankan pentingnya kebijakan yang mendukung inklusi keuangan dan perdagangan untuk mengurangi ketimpangan pendapatan di ASEAN Plus Framework.

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This study aims to analyze the impact of globalization on income inequality in ASEAN Plus Framework member countries. Globalization in this study is divided into two main aspects: trade globalization and financial globalization. This study uses panel data from 16 ASEAN Plus Framework member countries for the period 2010-2021. The analysis method used is Fixed Effect to produce consistent estimators on unbalanced panel data in the relationship between trade and financial openness on income inequality measured by the Gini Index. The results of the study indicate that trade and financial openness have similar effects on developed and developing countries. An increase in trade openness significantly increases income inequality in developed countries. Conversely, an increase in financial openness significantly increases income inequality in developing countries. Based on these results, this study suggests the importance of policies that support financial and trade inclusion to reduce income inequality in the ASEAN Plus Framework."

"ABSTRAKPenelitian ini bertujuan untuk mengukur pengaruh belanja pemerintah daerah pada pada urusan kesehatan, pekerjaan umum, pendidikan, perumahan dan sosial terhadap pengurangan ketimpangan pendapatan. Selain itu, penelitian ini bertujuan membandingkan efisiensi relatif penggunaan belanja daerah dalam mengurangi ketimpangan pendapatan, serta menganalisis faktor-faktor apa yang menentukan efisiensi tersebut. Penelitian dilakukan dengan menggunakan data panel pemerintah daerah di 33 wilayah provinsi pada periode tahun 2011 s.d. 2016.Hasil penelitian menunjukkan bahwa belanja kesehatan, belanja pekerjaan umum dan belanja pendidikan di tingkat pemerintah daerah berpengaruh signifikan terhadap pengurangan ketimpangan pendapatan. Sementara itu, belanja perumahan dan belanja sosial tidak berpengaruh signifikan terhadap penurunan ketimpangan pendapatan.Penelitian ini juga menemukan bahwa penggunaan belanja untuk pengurangan ketimpangan pendapatan di Kepulauan Bangka Belitung, Maluku Utara, Riau, Papua Barat, Sumatera Utara, Jawa Tengah, dan Bali terjadi relatif efisien dibandingkan daerah lainnya. Sementara itu, penggunaan belanja untuk pengurangan ketimpangan di wilayah Gorontalo, Sulawesi Selatan, Yogyakarta, dan Jakarta relatif tidak efisien. Temuan lain yang menarik adalah bahwa naiknya rasio ketergantungan penduduk usia tua berdampak signifikan pada menurunnya efisiensi penggunaan belanja kesehatan, karena penduduk usia tua cenderung memerlukan biaya kesehatan yang lebih tinggi sehingga meningkatkan persaingan penggunaan anggaran pemerintah untuk kesehatan.

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ABSTRACTThis study aims to measure the impact of local government expenditure on health, public works, education, housing, and social in reducing income inequality. This study also aims to compare the relative efficiency of those expenditure in reducing income inequality as well as analyzing what factors contribute to the efficiency. This study was conducted using local government panel data in 33 provinces from 2011 2016.The findings show that health, public works and education expenditure at local government level significantly affect the reduction of income inequality. Meanwhile, housing and social expenditure have no significant effect on reducing income inequality.This study also found that expenditure use for reducing income inequality in Bangka Belitung Islands, North Maluku, Riau, West Papua, North Sumatra, Central Java and Bali was relatively efficient compared to other regions. Meanwhile, the use of expenditure for reducing inequality in Gorontalo, South Sulawesi, Yogyakarta and Jakarta is relatively inefficient. Another intersting finding is that the rise in the dependency ratio of the elderly population has a significant impact on the decreased efficiency of spending on health, as the elderly population tends to require higher health costs, thus increasing competition for the use of the government budget for health."

"Selama beberapa dekade terakhir, Pembangunan Teknologi Informasi dan Komunikasi (TIK) memiliki dampak besar pada ekonomi dan masyarakat secara lebih luas. Saat ini terdapat konsensus bahwa perkembangan dari teknologi informasi dan komunikasi (TIK) dapat memberikan dorongan bagi pembangunan ekonomi yang berkelanjutan. Studi ini bertujuan untuk menganalisis pengaruh dari pembangunan teknologi informasi dan komunikasi (TIK) terhadap ketimpangan pendapatan melalui Pembangunan ekonomi di Indonesia. Analisis pada penelitian menggunakan analisis ekonometrika dengan menggunakan model fixed effect dengan metode Two-Stage-Least-Square (TSLS) dengan periode waktu dari tahun 2017-2021 untuk memahami sejauh mana pembangunan teknologi informasi dan komunikasi (TIK) dapat memfasilitasi dalam mengurangi ketimpangan pendapatan melalui Pembangunan ekonomi. Data yang digunakan penelitian ini berasal dari Badan Pusat Statistik (BPS), Kementerian Keuangan Republik Indonesia, Kementerian Komunikasi dan Informasi dan Survei Sosial Ekonomi Nasional (SUSENAS). Hasil penelitian ini menemukan bahwa pengaruh dari pembangunan TIK signifikan positif dapat mendorong mengurangi ketimpangan pendapatan melalui Pembangunan ekonomi di Indonesia. Bantuan sosial yang diberikan pemerintah menunjukkan signifikan membantu untuk mengurangi ketimpangan di Indonesia. Pembangunan TIK dapat mendorong mengurangi ketimpangan serta Pembangunan ekonomi di luar Pulau Jawa tetapi tidak di Pulau Jawa. Pengaruh pembangunan TIK lebih besar berpengaruh di provinsi dengan sektor jasa terendah dibandingkan dengan provinsi dengan sektor jasa tertinggi.

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Over the last few decades, the development of information and communication technology (ICT) has had a major impact on the economy and society more broadly. There is currently a consensus that developments in information and communication technology (ICT) can provide a boost to sustainable economic development. This study aims to analyze the influence of the development of information and communication technology (ICT) on income inequality through economic development in Indonesia. Analysis of the research uses econometric analysis using the fixed effect model with the Two-Stage-Least-Square (TSLS) method with a time period of 2017–2021 to understand the extent to which the development of information and communication technology (ICT) can facilitate reducing income inequality through economic development. The data used in this study came from the Central Statistics Agency (BPS), the Ministry of Finance of the Republic of Indonesia, the Ministry of Communication and Information, and the National Socioeconomic Survey (SUSENAS). The results of this study found that the influence of significant positive ICT development can encourage reduced income inequality through economic development in Indonesia. Social assistance provided by the government has shown significant help in reducing inequality in Indonesia. ICT development can encourage reducing inequality and economic development outside Java Island but not in Java Island. The influence of ICT development is greater in provinces with the lowest service sector compared to provinces with the highest service sector."

"[ABSTRAKTesis ini bertujuan untuk mengidentifikasi pengaruh perkembanganpariwisata terhadap ketimpangan pendapatan penduduk di 10 Kabupaten/Kota yangada di NTB pada kurun waktu 2007 - 2012. Metode penelitian yang digunakan untukmenjawab tujuan tersebut adalah regresi data panel dengan pendekatan fixed effect.Hasil penelitian menunjukkan bahwa perkembangan pariwisata (SHTour)tidak berpengaruh secara signifikan terhadap ketimpangan pendapatan pendudukKabupaten/kota di NTB, ceteris paribus. Adapun variabel yang berpengaruhterhadap ketimpangan pendapatan adalah jumlah penduduk tingkat Pendidikantinggi (Pend_tinggi) dan rata-rata lama belajar, dengan hubungan negatif terhadaoketimpangan pendapatan penduduk Kabupaten/kota di NTB, ceteris paribus.Variabel pendapatan per kapita juga berpengaruh signifikan dan memiliki hubunganpositif terhadap ketimpangan pendapatan penduduk Kabupaten/kota di NTB, ceterisparibus.Untuk menekan ketimpangan pendapatan penduduk melalui sektorpariwisata pemerintah daerah perlu mengurangi kebocoran ekspor dan impor disektor pariwisata antara lain melalui peningkatan kapasitas masyarakat lokal sertakualitas dan kuantitas produk lokal agar dapat bersaing di pasar lokal, regional, danglobal.

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ABSTRACTThis thesis aims to identify the effects of tourism development to incomeinequality in 10 cities in NTB during 2007-2012. Research methods used in thisstudy is panel data regression with fixed effect approach. The results showed thatdevelopment of tourism didn?t significantly affect to income inequality at cities inWest Nusa Tenggara. Variables that significantly influence income inequality ishigh education level of population and year of school population. Its has negativecorrelation to income inequality, ceteris paribus. Income per capita is the othersignificant variable that affect income inequality in Cities in West Nusa Tenggara,ceteris paribus.In order to reduce population income inequality in Cities in West NusaTenggara through tourism development, local government and other stakeholdersshould reduce import and export leakages by increasing the capacity of localcommunity, also increasing quality and quantity of local product to be competitive atlocal, regional, and international market,;This thesis aims to identify the effects of tourism development to incomeinequality in 10 cities in NTB during 2007-2012. Research methods used in thisstudy is panel data regression with fixed effect approach. The results showed thatdevelopment of tourism didn?t significantly affect to income inequality at cities inWest Nusa Tenggara. Variables that significantly influence income inequality ishigh education level of population and year of school population. Its has negativecorrelation to income inequality, ceteris paribus. Income per capita is the othersignificant variable that affect income inequality in Cities in West Nusa Tenggara,ceteris paribus.In order to reduce population income inequality in Cities in West NusaTenggara through tourism development, local government and other stakeholdersshould reduce import and export leakages by increasing the capacity of localcommunity, also increasing quality and quantity of local product to be competitive atlocal, regional, and international market,;This thesis aims to identify the effects of tourism development to incomeinequality in 10 cities in NTB during 2007-2012. Research methods used in thisstudy is panel data regression with fixed effect approach. The results showed thatdevelopment of tourism didn?t significantly affect to income inequality at cities inWest Nusa Tenggara. Variables that significantly influence income inequality ishigh education level of population and year of school population. Its has negativecorrelation to income inequality, ceteris paribus. Income per capita is the othersignificant variable that affect income inequality in Cities in West Nusa Tenggara,ceteris paribus.In order to reduce population income inequality in Cities in West NusaTenggara through tourism development, local government and other stakeholdersshould reduce import and export leakages by increasing the capacity of localcommunity, also increasing quality and quantity of local product to be competitive atlocal, regional, and international market,;This thesis aims to identify the effects of tourism development to incomeinequality in 10 cities in NTB during 2007-2012. Research methods used in thisstudy is panel data regression with fixed effect approach. The results showed thatdevelopment of tourism didn’t significantly affect to income inequality at cities inWest Nusa Tenggara. Variables that significantly influence income inequality ishigh education level of population and year of school population. Its has negativecorrelation to income inequality, ceteris paribus. Income per capita is the othersignificant variable that affect income inequality in Cities in West Nusa Tenggara,ceteris paribus.In order to reduce population income inequality in Cities in West NusaTenggara through tourism development, local government and other stakeholdersshould reduce import and export leakages by increasing the capacity of localcommunity, also increasing quality and quantity of local product to be competitive atlocal, regional, and international market,, This thesis aims to identify the effects of tourism development to incomeinequality in 10 cities in NTB during 2007-2012. Research methods used in thisstudy is panel data regression with fixed effect approach. The results showed thatdevelopment of tourism didn’t significantly affect to income inequality at cities inWest Nusa Tenggara. Variables that significantly influence income inequality ishigh education level of population and year of school population. Its has negativecorrelation to income inequality, ceteris paribus. Income per capita is the othersignificant variable that affect income inequality in Cities in West Nusa Tenggara,ceteris paribus.In order to reduce population income inequality in Cities in West NusaTenggara through tourism development, local government and other stakeholdersshould reduce import and export leakages by increasing the capacity of localcommunity, also increasing quality and quantity of local product to be competitive atlocal, regional, and international market,]"

"Ketimpangan pendapatan dan kemiskinan telah menjadi permasalahan utama dalam studi pembangunan sejak tahun 1970-an. Meskipun ada berbagai faktor yang secara teoritis terkait dengan insiden kemiskinan dan ketimpangan pendapatan, pilihan mengenai jenis dan struktur pengeluaran pemerintah sering dikutip sebagai salah satu faktor penentu penting. Namun, bukti ilmiah atas permasalahan ini masih belum bisa disimpulkan, dan penelitian atas kasus di Indonesia masih sangat sedikit. Penelitian ini mencoba untuk berkontribusi dengan memanfaatkan data panel 33 propinsi dari tahun 2005 sampai dengan 2017 untuk menguji pengaruh berbagai jenis pengeluaran pemerintah terhadap ketimpangan pendapatan dan kemiskinan di Indonesia. Dengan menggunakan fixed effect, random effect, dan Seemingly Unrelated Regression (SURE) sistem, penelitian ini menemukan bahwa bantuan sosial, subsidi dan pengeluaran hibah memiliki efek yang tidak signifikan dalam mengurangi ketimpangan pendapatan dan kemiskinan di Indonesia. Namun, bukti empiris menunjukkan bahwa pengeluaran infrastruktur memiliki korelasi negatif dengan ketimpangan pendapatan di daerah perkotaan (ketika menggunakan random effect model), dan daerah pedesaan (ketika menggunakan fixed effect model), keduanya signifikan secara statistik pada tingkat 5%. Selain itu, pengeluaran infrastruktur juga berkorelasi negatif dan signifikan dengan kemiskinan di Indonesia, dan dampaknya lebih signifikan di daerah pedesaan daripada perkotaan.

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The issues of income inequality and poverty have become key issues in development studies since the 1970s. Although there are various factors theoretically associated with the incidence of poverty and income inequality, choices regarding the types and structure of government expenditure are often quoted as one of the crucial determinants. However, the evidence is still inconclusive, and the research about these issues in the case of Indonesia is still minimum. This paper tries to contribute to the discussion by analysing a panel data set of 33 provinces from 2005 to 2017 to examine the effect of different types of government expenditure on income inequality and poverty in Indonesia. Using the fixed effect, random effect, and Seemingly Unrelated Regression (SURE) system, this paper finds that social aid, subsidy and grant expenditure have an insignificant effect on reducing income inequality and poverty in Indonesia. However, the empirical evidence suggests that infrastructure spending has a negative correlation with income inequality in urban areas (when using the random effect model), and rural areas (when using the fixed effect model), both are statistically significant at the 5% level. In addition, infrastructure expenditure is also negatively and significantly correlated with poverty in Indonesia, and the impact is more significant in rural than urban areas."

"Penelitian ini bertujuan untuk melihat hubungan dari kasus korupsi yang terjadi pada infrastruktur jalan terhadap kualitas infrastruktur jalan serta pengaruhnya terhadap ketimpangan pendapatan di Indonesia. Dengan menggunakan data riil kasus korupsi infrastruktur jalan yang telah inkrah di pengadilan dan model estimasi panel data fixed-effect dengan standard error yang di-cluster berdasarkan wilayah pulau di Indonesia, menunjukkan bahwa adanya korelasi negatif yang signifikan antara kasus korupsi infrastruktur jalan dengan kualitas infrastruktur jalan. Penelitian ini juga menemukan adanya korelasi positif yang signifikan antara kasus korupsi infrastruktur jalan dengan ketimpangan pendapatan yang dimoderasi dengan pertumbuhan ekonomi. Hal ini mengindikasikan bahwa semakin banyak kasus korupsi yang terjadi di suatu wilayah, akan semakin menurunkan kualitas infrastruktur jalan dan meningkatkan ketimpangan pendapatan yang diukur melalui indeks gini (gini ratio).

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This study investigates the relationship between the corruption cases in road infrastructure and the quality of road infrastructure and its effect on income inequality in Indonesia. Using actual data on cases of road infrastructure corruption that have been in court and a fixed-effect data panel estimation model with standard errors clustered by island regions in Indonesia, it shows a significant negative correlation between road infrastructure corruption cases and road infrastructure quality. This study also found a significant positive correlation between cases of road infrastructure corruption and income inequality moderated by economic growth. The finding indicates that the more corruption cases occur in an area, the lower the quality of road infrastructure and the increasing income inequality as measured by the Gini index (gini ratio)."

"[ABSTRAKTarif pajak tetap telah menjadi salah satu reformasi pajak yang popular di banyak negara. Kesederhanaan dan tarif pajak tetap yang rendah dapat mengurangi biaya kepatuhan, mengurangi penggelapan pajak, mengurangi disintesif, dan memberikan rasa keadilan. Namun tarif pajak tetap juga diyakini dapat meningkatkan ketimpangan pendapatan di masyarakat. Penelitian ini menguji efek dari tarif tetap pajak penghasilan pribadi terhadap ketimpangan pendapatan di Indonesia dengan menggunakan Survei Sosial Ekonomi Nasional (Susenas) tahun 2012. Dengan menggunakan teknik simulasi mikro, diketahui bahwa efek dari tarif tetap pajak penghasilan pribadi bisa mengakibatkan peningkatan atau penurunan tingkat ketimpangan pendapatan. Penerapan tarif pajak tetap di bawah 9% akan menghasilkan peningkatan ketimpangan pendapatan; Sebaliknya, jika tarif pajak rata lebih dari 10% diterapkan, ketimpangan pendapatan akan berkurang. Dua hasil yang berbeda ini disebabkan lebih dari 53% populasi rumah tangga memiliki penghasilan di bawah penghasilan tidak kena pajak karena beberapa pengurangan dan pengecualian penghasilan yang dikenakan pajak.

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ABSTRACTA flat tax rate has become a popular tax reform in many countries. Simplicity and a lower flat tax rate could reduce compliance costs, reduce evasion, reduce disincentives, and provide fairness. However, it is strongly believed that a flat tax rate could increase inequality in a society. This study examines the effect of a personal income flat tax rate on inequality in Indonesia by using National Socioeconomic Survey (Susenas, Survei Sosial Ekonomi Nasional) 2012. Using a microsimulation technique, the effect of a flat tax rate on personal income could result in an increase or decrease on inequality. Applying a flat tax rate below 9% will result in an increase in inequality; in contrast, if a flat tax rate of more than 10% is applied, inequality will decrease. These two different results take place because more than 53% of households in the population have an income below the taxable tax due to the some deductions and exemptions.;A flat tax rate has become a popular tax reform in many countries. Simplicity and a lower flat tax rate could reduce compliance costs, reduce evasion, reduce disincentives, and provide fairness. However, it is strongly believed that a flat tax rate could increase inequality in a society. This study examines the effect of a personal income flat tax rate on inequality in Indonesia by using National Socioeconomic Survey (Susenas, Survei Sosial Ekonomi Nasional) 2012. Using a microsimulation technique, the effect of a flat tax rate on personal income could result in an increase or decrease on inequality. Applying a flat tax rate below 9% will result in an increase in inequality; in contrast, if a flat tax rate of more than 10% is applied, inequality will decrease. These two different results take place because more than 53% of households in the population have an income below the taxable tax due to the some deductions and exemptions., A flat tax rate has become a popular tax reform in many countries. Simplicity and a lower flat tax rate could reduce compliance costs, reduce evasion, reduce disincentives, and provide fairness. However, it is strongly believed that a flat tax rate could increase inequality in a society. This study examines the effect of a personal income flat tax rate on inequality in Indonesia by using National Socioeconomic Survey (Susenas, Survei Sosial Ekonomi Nasional) 2012. Using a microsimulation technique, the effect of a flat tax rate on personal income could result in an increase or decrease on inequality. Applying a flat tax rate below 9% will result in an increase in inequality; in contrast, if a flat tax rate of more than 10% is applied, inequality will decrease. These two different results take place because more than 53% of households in the population have an income below the taxable tax due to the some deductions and exemptions.]"