Articles

Tax Revenue and Human Development Index in the Seven ASEAN Countries

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This research is motivated by curiosity about tax revenues and human development indices in 7 (seven) ASEAN countries that are influenced by tax revenues. The aim of this study is to show the impact of taxes on the Human Development Index in 7 ASEAN countries. Examples of this study include Indonesia, Malaysia, the Philippines and Thailand, Myanmar, Cambodia, and Vietnam. The second data used in this study covers the period from 2010 to 2023. The regression of the panel data was used in the processing of the study data. At the same time, this study significantly illustrates the influence of independent variables on related variables. Variable inflation had a significant negative impact on tax revenues, while variable market capitalization and tourist visits had a positive and significant correlation with tax revenues. Tax revenues also have a positive impact on the economic growth of ASEAN countries (Indonesia, Malaysia, the Philippines, Thailand, Myanmar, Cambodia and Vietnam).

The Influence of Government Spending in Education, Health, and Economics on Indicators for Calculation of Human Development Index in Bangka Belitung Islands Province

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A country can be said to be successful in carrying out human development if its people enjoy the results of development. One of the indicators used to measure the extent to which development has affected results in a country is using the Human Development Index. In the Human Development Index there are three dimensions that are used as standardization of a decent life including the dimensions of education, health, and a decent standard of living or spending. To increase the Human Development Index based on the dimensions of education, health, and a decent standard of living, government spending is needed from the education, health and economic sectors. This study aims to analyze and determine the effect of government spending on education, health, and the economy on the indicators for calculating the Human Development Index in the Bangka Belitung Islands Province. This research uses a quantitative approach with secondary data. The analysis technique used is panel data regression with lag distribution. The results showed that there was a positive and significant effect between government spending on education in the same year and the previous year on the average length of schooling and there was a negative and significant effect between government spending on education in the same year and the previous year on the expected length of schooling. positive and significant effect between government spending on health in the same year and the previous year on life expectancy, and there is a negative and significant effect between government spending on the economy on per capita spending in the same year and in the previous year government spending on the economy is not effect on per capita spending.

Human Capital Readiness in Facing Industry 4.0 – Study Case Shared Services Finance in Energy Company, PT Perminyakan

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PT Perminyakan established a new organization named Shared Service Center (SSC) in 2018 as one of the embodiment of digital transformation of the company. SSC consist of four functions called multitower, they are Finance, IT, Human Capital and Asset Management. Shared Service Finance (SSF) provide services to stakeholders (customers, suppliers, and other function inside PT Perminyakan) in finance operation activities. In the daily job, SSF face many challenges, high volume and repetitive jobs are occurs every day. SSF helped by the management team that provide technologies industry 4.0 based to help and assist them in doing their daily activities. But the utilization of the tools is still low. Based on these problems, in this final project a research was conducted using a combination of quantitative and qualitative methods using questionnaire and equipped with semi-structured interviews to obtain data and information that will be included in the concept of Human Capital Readiness. Human Capital Readiness seen from four aspects: Knowledge, Hard Skill, Soft Skill, and Attitude. Furthermore, interviews were conducted to determine and give deeper information about the questionnaire result and gain insight about how company respond to the condition. SSF also has SIERA, it is an industry 4.0 based tool that develop by SSF itself. It uses Artificial Intelligence based technology. Writer also use the quantitative and qualitative method to find out the Human Capital Readiness of SSF in implementing SIERA. Furthermore, from Human Capital Readiness assessment that provide Human Development Index (HDI), a gap was used to determine some aspects that defined as ready, optimal, not ready. From the questionnaire and interviews that validate the questionnaire result, writer also give some recommendation of implementation plan to the company. The findings in this study are divided into two scopes. The first is about readiness to face the industrial 4.0, and the second is about the readiness in implementing SIERA. First scope give result that Knowledge and Soft Skill are not ready, but Hard Skill and Attitude are optimal. By this result, writer give recommendation to increase digital literation, upskilling and re-skilling, and culture development (digital leadership and digital mindset). Second scope give result that Hard Skill and Attitude are not ready, meanwhile Knowledge is optimal and Soft Skill is ready. Writer give three recommendations: upskilling, solve application issues and update, and aggressive branding for SIERA.