Christianto, Petter Ibnu (2017) Analisis Respon Perbankan Atas Dana Repatriasi Program Pengampunan Pajak Dan Implikasinya Terhadap Stabilitas Sistem Keuangan. Magister thesis, Universitas Brawijaya.
Abstract
Program Pengampunan Pajak yang dilaksanakan pemerintah pada tahun 2016 sampai dengan 2017 menunjukkan hasil yang cukup menggembirakan. Deklarasi aset yang cukup besar dapat meningkatkan basis pajak di masa yang akan datang, serta repatriasi aset diharapkan juga mampu mendorong tumbuhnya perekonomian dalam jangka pendek. Dana repatriasi yang masuk sebagai hasil pengampunan pajak diharapkan untuk memberikan dampak terhadap sistem keuangan, terutama terhadap sektor perbankan sebagai tambahan likuiditas atau dana pihak ketiga (DPK). Penelitian ini bertujuan untuk menunjukan respon dari perbankan apabila terjadi pertambahan likuiditas dalam sistem keuangan dan bagaimana kebijakan pemerintah dan otoritas moneter dalam mempertahankan stabilitas sistem keuangan paska program pengampunan pajak atau saat terjadi gejolak likuiditas dalam sistem keuangan. Keterkaitan dinamis antar indikator-indikator bank dimodelkan dalam kerangka Panel-Vector-Autoregressive (p-VAR). Kemudian kebijakan-kebijakan terkait dengan Stabilitas Sistem keuangan dianalisis dengan SWOT. Analisis terhadap respon perbankkan dalam penelitian ini menunjukan bahwa perubahan likuiditas atau gejolak likuiditas dalam sistem keuangan tidak terlalu berpengaruh terhadap indikator Profil Resiko (Risk Profil), indikator rentabilitas/ profitabilitas (Profitability), Indikator permodalan (Capital) dalam sistem perbankan. Hal tersebut menunjukkan bahwa sistem keuangan terutama sistem perbankan mempunyai fundamental yang kuat untuk meredam gejolak likuiditas dalam sistem keuangan.
English Abstract
The Government's Tax Amnesty Program in 2016 through 2017 shows quite encouraging results. A large asset declaration may increase the future tax base, and assets repatriation is also expected to encourage the growth of the economy in the short term. Incoming repatriation funds as a result of tax amnesty are expected to have an impact on the financial system, particularly on the banking sector in addition to liquidity or third party funds (DPK). This paper attempts to show the response of banks in the event of an increase in liquidity in the financial system and how government policies and monetary authorities maintain financial system stability after tax amnesty programs or when liquidity fluctuations in the financial system occur. The dynamic linkage between bank indicators is modeled in the Panel-Vector-Autoregressive (P-VAR) framework. Then analyze the financial system stability policies with SWOT analysis. The results of the analysis of the bank's response in this study indicate that liquidity change or liquidity fluctuation in the financial system does not significantly affect Risk Profile indicators, Profitability indicators, Capital Indicators in the banking system. This conditions shows that the financial system, especially the banking system has a strong fundamental to reduce the liquidity turmoil in the financial system.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/332.1/CHR/a/2017/041709028 |
| Uncontrolled Keywords: | BANK LIQUIDITY, REPATRITION, TAX AMNESTY, FINANCE |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.1 Banks |
| Divisions: | S2/S3 > Magister Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 09 Nov 2017 02:39 |
| Last Modified: | 30 Nov 2021 01:48 |
| URI: | http://repository.ub.ac.id/id/eprint/5153 |
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