Kinerja Aparat Pajak dan BC Sumbang Penurunan Indeks Korupsi RI

Perbaikan signifikan posisi Indonesia dalam corupption perception index yang diumumkan Transparency Internasional, tidak melulu hasil sepak terjang KPK. Sumbangan besar justru datang dari jajaran bea cukai dan pajak.

"Saya juga mencari-cari penyebab kenaikan posisi ini. Ada yang menarik, bahwa kinerja aparat bea cukai dan perpajakan kita terus membaik," ungkap SBY di Istana Negara, Jakarta, Rabu (24/9/2008).

Hasil evaluasi Transparency Internasional (TI) itu sesuai dengan neraca keuangan negara. Beberapa tahun terakhir memang benar pendapatan negara dari sektor pajak dan bea cukai bertambah signifikan.

"Ini cermin dari reformasi birokrasi kita dan good corporate government," imbuh SBY

Demikian kutipan dari berita detikfinance. Jadi setelah mrmbaca bertia tersebut kesimpulannya......???tidak diragukan lagi bahwa selama ini sebelum adanya reformasi ditubuh depkeu, ditjen pajak dan bea cukai adalah sarang penyamun?Namun demikian kesalahan ini tidak seharusnya ditanggung oleh aparat yg ada di kedua lembga tsb. namun hal tersebut adalah bukti bahwa rejim orde baru selama ini membiarkan ketidakberesan dalam kedua lembaga tersebut dg harapan bisa memeras "susu" untuk membiayai rejim tersebut. Seandainya rejim tersebut melakukan reformasi birokrasi darti dulu niscaya Indon tak akan dpermalukan lembaga pemeringkat korupsi dunia. Viva reformasi birokrasi!!!

Abstract of my thesis

ABSTRACT

This is an event study aiming to identify whether the information content of events toward and during the issuance of the 2007
Government Regulation (PP) No. 81 on The Reduction of Institutional Income Tax (PPh Badan) for Open Company through the abnormal return approach is available or not. The government policy has been good news for investors; hence, it is presumably that market positively reacts with the issuance of the policy.

The research is categorized as regulatory event study. It has characteristics that there are events prior the main event. In this case, this concerns with the issuance of government regulations. They involve some events such as announcement and statements from competent officials and publications on the policy on Institutional Income Tax for open company. The information content of the events prior the issuance of the 2007 Government Regulation No. 81 should be researched since it may be there is information within the Government Regulation previously announced or communicated by the competent officials although the relevant regulation on such incentives have not been issued yet.

Samples involved emittent stocks listed in the LQ-45 index. Results indicated that market provided market positive reactions during the issuance of the 2007 Government Regulation No. 81 dated 9 January 2008. Positive reaction were also showed at the announcement of 2007 Presidential Instruction (Inpres) No.6 dated 12 June 2007 containing government’s promise to issue the policy on Institutional Income Tax for Open Company. Several other events prior the issuance of the 2007 Government Regulation No. 81 involved the statement of the RI Minister of Finance and related officials on the planned issuance of Institutional Income Tax incentive policy also indicated positive and significant abnormal return. This showed that Indonesian stock market also provided reaction on related information with the Institutional Income Tax incentive even the regulation on such incentive policy had not been actually issued yet.

Keywords: event study, information content, abnormal return, 2007 Government Regulation No. 81, institutional income tax rate (PPh Bada