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"Penelitian ini membahas mengenai pengaruh program penjaminan simpanan (deposit insurance) oleh LPS terhadap disiplin pasar dengan menggunakan data time series dari 120 bank umum selama kurun waktu Januari 2003 sampai dengan Desember 2013. Dengan menggunakan empat variasi yang menjadi variabel terikat berupa tingkat suku bunga deposito 1 bulan/TD, tingkat suku bunga deposito 3 bulan/TD3, tingkat suku bunga deposito rata-rata 1 dan 3 bulan/MRATE, dan Interbank Call Money, serta dengan variabel bebas berupa : (i) variabel risiko bank yang terdiri dari : NPL, LDR, BOPO, ROA, dan CAR; (ii) variabel kontrol yang terdiri dari Growth GDP dan Inflasi; dan (iii) variabel dummy, diperoleh hasil penelitian Kebijakan program penjaminan simpanan LPS yang di-proxy oleh dummy, efektif menekan tingkat bunga pada lag 4 periode. Dengan kata lain, kebijakan LPS pada saat ini membutuhkan masa tenggang waktu yang relatif lama yaitu 4 triwulan untuk dapat berpengaruh pada kedisplinan pasar.

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This research explain about The Impact Analysis of Deposit Insurance Program by The Indonesia Deposit Insurance Corporation to Market Dicipline using the time series data from 120 banks from January 2003 to December 2013. I use Ordinary Least Squares/OLS method with four variations of dependent variables (time deposit rate 1 month, 3 months, average rate in 1 month and 3 months, and interbank call money), as well as the independent variable such as: (i) the bank's risk variables consisting of: NPL, LDR, ROA, ROA, and the CAR Ratios; (ii) the control variables consisting of GDP Growth and Inflation; and (iii) a dummy variable, the result of this research is deposit insurance program by IDIC with proxy by dummy, effectively reduces the interest rate on the lag 4 period. In other words, the policy of IDIC during the grace period requires a relatively long time, that is 4 quarters, to be able to influence the market discipline."

"[ABSTRAKTujuan penelitian ini untuk mengidentifikasi pengaruh determinasi aksesibilitas terhadap pengeluaran perkapita dan menganalisis determinan aksesibilitas keuangan rumah tangga. Adanya pengaruh dua arah antara aksesibilitas dan pengeluaran perkapita rumah tangga, menyebabkan penelitian harus diestimasi dengan pendekatan simultan. Dari hasil estimasi dapat diketahui bahwa keinginan rumah tangga untuk meningkatkan pengeluaran perkapitanya mendorong mereka untuk mengakses kredit baik itu secara umum, perbankan maupun program bantuan pemerintah, disisi yang lain adanya keterlibatan rumah tangga dalam mengakses kredit mendorong peningkatan pengeluaran perkapita.Hasil ini menunjukkan bahwa antara pengeluaran perkapita dan aksesibilitas rumah tangga di pasar kredit memberikan pengaruh secara simultan. Determinan yang mempengaruhi keputusan rumah tangga berpartisipasi di pasar kredit, menunjukkan bahwa pendidikan masih menjadi kendala bagi rumah tangga untuk bisa berpartisipasi. Kendala ini juga yang menyebabkan rumah tangga pertanian enggan untuk mengakses kredit sekalipun itu adalah program bantuan dari pemerintah.

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ABSTRAKThe purpose of this study to identify the effect of the determination of accessibility to expenditure per capita and analyze the determinants of household financial accessibility. The existence of two-way influence between accessibility and per capita household expenditure, causing research to be estimated with two- stage probit least squares approach. From the estimation results can be seen that the desire of households to increase expenditure per capita encourage them to access credit, either banking or government assistance programs. On the other hand the involvement of households in credit market, help them to increase their expenditure per capita.These results indicate that the per capita expenditure and accessibility of households in the credit markets provide simultaneous influence. While the analysis of the determinants showed that education is still an obstacle for households to access financial institutions. This constraint also causes agricultural households are reluctant to access credit even if it is a government assistance program.;The purpose of this study to identify the effect of the determination of accessibility to expenditure per capita and analyze the determinants of household financial accessibility. The existence of two-way influence between accessibility and per capita household expenditure, causing research to be estimated with two- stage probit least squares approach. From the estimation results can be seen that the desire of households to increase expenditure per capita encourage them to access credit, either banking or government assistance programs. On the other hand the involvement of households in credit market, help them to increase their expenditure per capita.These results indicate that the per capita expenditure and accessibility of households in the credit markets provide simultaneous influence. While the analysis of the determinants showed that education is still an obstacle for households to access financial institutions. This constraint also causes agricultural households are reluctant to access credit even if it is a government assistance program.;The purpose of this study to identify the effect of the determination of accessibility to expenditure per capita and analyze the determinants of household financial accessibility. The existence of two-way influence between accessibility and per capita household expenditure, causing research to be estimated with two- stage probit least squares approach. From the estimation results can be seen that the desire of households to increase expenditure per capita encourage them to access credit, either banking or government assistance programs. On the other hand the involvement of households in credit market, help them to increase their expenditure per capita.These results indicate that the per capita expenditure and accessibility of households in the credit markets provide simultaneous influence. While the analysis of the determinants showed that education is still an obstacle for households to access financial institutions. This constraint also causes agricultural households are reluctant to access credit even if it is a government assistance program.;The purpose of this study to identify the effect of the determination of accessibility to expenditure per capita and analyze the determinants of household financial accessibility. The existence of two-way influence between accessibility and per capita household expenditure, causing research to be estimated with two- stage probit least squares approach. From the estimation results can be seen that the desire of households to increase expenditure per capita encourage them to access credit, either banking or government assistance programs. On the other hand the involvement of households in credit market, help them to increase their expenditure per capita.These results indicate that the per capita expenditure and accessibility of households in the credit markets provide simultaneous influence. While the analysis of the determinants showed that education is still an obstacle for households to access financial institutions. This constraint also causes agricultural households are reluctant to access credit even if it is a government assistance program.;The purpose of this study to identify the effect of the determination of accessibility to expenditure per capita and analyze the determinants of household financial accessibility. The existence of two-way influence between accessibility and per capita household expenditure, causing research to be estimated with two- stage probit least squares approach. From the estimation results can be seen that the desire of households to increase expenditure per capita encourage them to access credit, either banking or government assistance programs. On the other hand the involvement of households in credit market, help them to increase their expenditure per capita.These results indicate that the per capita expenditure and accessibility of households in the credit markets provide simultaneous influence. While the analysis of the determinants showed that education is still an obstacle for households to access financial institutions. This constraint also causes agricultural households are reluctant to access credit even if it is a government assistance program.;The purpose of this study to identify the effect of the determination of accessibility to expenditure per capita and analyze the determinants of household financial accessibility. The existence of two-way influence between accessibility and per capita household expenditure, causing research to be estimated with two- stage probit least squares approach. From the estimation results can be seen that the desire of households to increase expenditure per capita encourage them to access credit, either banking or government assistance programs. On the other hand the involvement of households in credit market, help them to increase their expenditure per capita.These results indicate that the per capita expenditure and accessibility of households in the credit markets provide simultaneous influence. While the analysis of the determinants showed that education is still an obstacle for households to access financial institutions. This constraint also causes agricultural households are reluctant to access credit even if it is a government assistance program., The purpose of this study to identify the effect of the determination of accessibility to expenditure per capita and analyze the determinants of household financial accessibility. The existence of two-way influence between accessibility and per capita household expenditure, causing research to be estimated with two- stage probit least squares approach. From the estimation results can be seen that the desire of households to increase expenditure per capita encourage them to access credit, either banking or government assistance programs. On the other hand the involvement of households in credit market, help them to increase their expenditure per capita.These results indicate that the per capita expenditure and accessibility of households in the credit markets provide simultaneous influence. While the analysis of the determinants showed that education is still an obstacle for households to access financial institutions. This constraint also causes agricultural households are reluctant to access credit even if it is a government assistance program.]"

"[ABSTRAKKenaikan harga-harga properti hunian di Indonesia pada kurun waktu2010-2012 telah menimbulkan kekhawatiran akan adanya bubble. Studi ini bertujuan untuk mengidentifikasi potensi bubble di pasar properti hunian dengan menggunakan 5 (lima) indikator: perbandingan antara harga rumah aktual denganharga rumah berdasarkan predicted value-nya, perbandingan harga aktual dengan harga fundamentalnya berdasarkan ekspektasi rasional, mengukur price to income ratio dan price to rent ratio, menganalisis pertumbuhan kredit properti serta melibatkan control chart.Hasil penelitian menunjukan bahwa properti jenis apartemen menunjukan adanya indikasi bubble, namun untuk tipe perumahan, walaupun mengalami kenaikan di tahun 2012, bukan merupakan indikasi bubble. Hal ini dibuktikan dari hasil regresi yang dibuat menunjukan bahwa kenaikan harga rumah lebihdisebabkan oleh perubahan faktor fundamental seperti peningkatan pendapatan penduduk, pertumbuhan populasi, tingkat inflasi yang stabil dan tingkat pengangguran yang cenderung turun, secara signifikan mempengaruhi kenaikan harga rumah.

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ABSTRACTThe high increase of Indonesias property prices, particularly in theresidential sector, during 2010-2012 has created a concern that it would lead to a bubble. This study aims to investigate the potential housing bubble in Indonesia using a combination of five (5) quantitative indicators, namely: a comparison between actual and predicted housing value, a comparison between actual price and fundamental price based on rational expectation, the price-to-income ratio and the price-to-rent ratio, development of mortgage loans and control chart as a statistical tool to quantify housing / apartment bubbles.The results suggest that the apartment sector was on its way of forming bubble in 2012, whereas the landed-house sector showed no indications of an impending bubble. Furthermore, based on the regression analysis, the rise of landed-house price was in line with fundamental factors such as increase in income, population growth, inflation and lower unemployment rate.;The high increase of Indonesia?s property prices, particularly in theresidential sector, during 2010 ? 2012 has created a concern that it would lead to abubble. This study aims to investigate the potential housing bubble in Indonesiausing a combination of five (5) quantitative indicators, namely: a comparisonbetween actual and predicted housing value, a comparison between actual priceand fundamental price based on rational expectation, the price-to-income ratio andthe price-to-rent ratio, development of mortgage loans and control chart as astatistical tool to quantify housing / apartment bubbles.The results suggest that the apartment sector was on its way of formingbubble in 2012, whereas the landed-house sector showed no indications of animpending bubble. Furthermore, based on the regression analysis, the rise oflanded-house price was in line with fundamental factors such as increase inincome, population growth, inflation and lower unemployment rate., The high increase of Indonesia’s property prices, particularly in theresidential sector, during 2010 – 2012 has created a concern that it would lead to abubble. This study aims to investigate the potential housing bubble in Indonesiausing a combination of five (5) quantitative indicators, namely: a comparisonbetween actual and predicted housing value, a comparison between actual priceand fundamental price based on rational expectation, the price-to-income ratio andthe price-to-rent ratio, development of mortgage loans and control chart as astatistical tool to quantify housing / apartment bubbles.The results suggest that the apartment sector was on its way of formingbubble in 2012, whereas the landed-house sector showed no indications of animpending bubble. Furthermore, based on the regression analysis, the rise oflanded-house price was in line with fundamental factors such as increase inincome, population growth, inflation and lower unemployment rate.]"

"Investasi asing langsung (FDI) merupakan determinan penting dalam pertumbuhan ekonomi suatu negara. Setiap negara berlomba untuk menarik FDI sebagai sumber modal dan mesin penggerak pertumbuhan ekonomi untuk mendukung pembangunan ekonomi khususnya negara-negara Emerging Markets (EM). FDI tidak hanya memberikan dampak terhadap pertumbuhan ekonomi tetapi juga dapat memberikan efek samping salah satunya ketimpangan pendapatan. Dampak FDI terhadap ketimpangan pendapatan tergantung pada sektor apa FDI yang diinvestasikan. Penelitian ini menganalisis dampak dari FDI sektoral (primer dan nonprimer) terhadap ketimpangan pendapatan yang besarnya tergantung pada PDB per kapita di negara-negara Emerging Markets. Metode yang digunakan adalah metode data panel periode 2003 hingga 2012 dari 17 negara Emerging Markets. Hasil penelitian ini menunjukkan bahwa dampak dari FDI sektoral baik FDI sektor primer maupun non-primer terhadap ketimpangan pendapatan tergantung pada nilai PDB per kapita suatu negara. FDI sektor primer menurunkan ketimpangan pendapatan di negara-negara yang memiliki PDB per kapita < US$ 8,759.5 dan meningkatkan ketimpangan pendapatan di negara-negara yang memiliki PDB per kapita > US$ 8,759.5. Sedangkan FDI sektor non-primer menurunkan ketimpangan pendapatan di negara-negara yang memiliki PDB per kapita > US$ 11,675 dan meningkatkan ketimpangan pendapatan di negara-negara yang memiliki PDB per kapita < US$ 11,675.

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Foreign direct investments (FDI) are an important determinant of economic growth for a nation. Each of them tries to pull it as capital and economic growth driving force in order to foster economic development, especially in the emerging market (EM) countries. Nontheless, FDI will impact on income inequality as well besides economic growth. The impact of FDI on income inequality depends on its investment in specific sector.

The aim of this research is to analyze the impact of sectoral FDI (primary and non-primary sector) on income inequality which depend on per capita GDP in emerging market countries. This research using panel data method consists of 17 emerging market countries data from 2003 to 2012.

The result shows that the impact of sectoral FDI, both primary and non-primary sector on income inequality, is depend on per capita GDP. FDI in primary sector impacts on decreasing and increasing income inequality respectively for countries with per capita GDP < US$ 8,759.5 and per capita GDP > US$ 8,759.5. Meanwhile, FDI in non-primary sector impacts on decreasing and increasing income inequality respectively for countries with per capita GDP > US$ 11,675 and per capita GDP < US$ 11,675."

"Penelitian ini membahas bagaimana pengaruh implementasi Standar Keamanan Pangan Uni Eropa (EC) No.1881/2006 terhadap ekspor komoditas pala, lada, jahe, kayumanis, dan kopi Indonesia ke 6 negara tujuan ekspor Uni Eropa seperti Belanda, Jerman, Prancis, Italia, Belgia, dan Spanyol pada periode penelitian 1999-2011. Metode penelitian yang digunakan adalah gravity model panel dengan pendekatan fixed effect. Hasil penelitian menunjukkan bahwa dummy Implementasi Standar Keamanan Pangan berpengaruh negatif dan signifikan pada ekspor komoditas pala, lada, jahe, dan kayumanis.

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The purpose of this research is to seek the impact of implementation European Union Food Safety Standard (EC) No. 1881/2006 on Indonesia?s export comodity of nutmeg, pepper, ginger, cinnamon, and coffee to 6 European Union Country (Netherland, German, France, Italy, Belgia, and Spain) during period of 1999-2011. We use gravity panel model with fixed effect approach. The results show that dummy implementation of Food Safety Standard variable has negative impact and decrease Indonesia?s export comodity of nutmeg, pepper, ginger, and cinnamon."

"Hambatan teknis perdagangan atau Technical Barrier to Trade (TBT) berupa kebijakan teknis dan standar mutu yang diterapkan oleh Indonesia terhadap negara partner untuk impor produk elektronika rumah tangga. Dalam rangka untuk perlindungan konsumen dalam negeri dari produk impor sehingga perlu diterapkannya regulasi untuk komoditi tersebut. Penerapan kebijakan pelabelan dan standar mutu produk elektronika dapat berpengaruh menghambat perdagangan atau mendorong perdagangan. Penelitian ini menggunakan indeks frekuensi untuk mengukur hambatan teknis berupa kewajiban pelabelan dan SNI wajib yang diterapkan Indonesia pada periode 2000-2013. Secara umum, indeks frekuensi dari kebijakan pelabelan dapat menghambat impor produk elektronika untuk komoditi pompa air, kipas angin dan setrika listrik, sementara pada produk audio/video impor meningkat. Sedangkan SNI wajib mendorong impor produk kipas angin dan setrika listrik, namun pada produk pompa air dapat menurunkan impor.

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Technical Barrier to Trade (TBT) as forms of technical policy and standards applied by Indonesia to exporter countries for imports of home appliance electronics products. Implementation of labeling regulations and mandatory standards due to consumers protection from imported products. Labeling and standards of eletronics product can inhibit or encourage trade. In this study, using a frequency index to measure technical barriers in the form of labeling obligations and SNI are applied to Indonesia in the period 2000-2013. In general, the frequency index of labeling policies restricting imports of electronics products, for water pump, electric fan and electric iron, however increasing import of audio/video product. Meanwhile SNI promote imports for electric fan and iron, but reducing import of water pump products."

"Penelitian ini bertujuan untuk menguji pengaruh korupsi terhadap ekspor ASEAN. Analisis dilakukan dengan menggunakan data panel dari enam negara anggota ASEAN (Indonesia, Malaysia, Philipina, Singapura, Thailand dan Vietnam) periode 2003-2012 dan diestimasi dengan Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa untuk total ASEAN, korupsi di negara eksportir dan negara importir menurunkan ekspor intra-ASEAN. Sementara untuk masingmasing negara anggota ASEAN: (1) Korupsi di negara eksportir menurunkan ekspor Malaysia, Singapura dan Vietnam, namun korupsi di negara eksportir menaikkan ekspor Indonesia dan Filipina. (2) Korupsi di negara importir menurunkan ekspor Indonesia, Malaysia, Singapura, Thailand dan Vietnam.

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This research aims to examine the effect of corruption on ASEAN export. The analysis is conducted by using panel data from six ASEAN countries (Indonesia, Malaysia, Philippines, Singapore, Thailand and Vietnam) during 2003-2012 and estimated by using Fixed Effect Model (FEM). The results show that corruption in exporting country and importing country decreases intra-ASEAN export. While for each ASEAN member country (1) Corruption in exporting country decreases Malaysia, Singapore and Vietnam export but promotes Indonesia and Philippines export. (2) Corruption in importing country decreases Indonesia, Malaysia, Singapore, Thailand and Vietnam export."

"Penelitian ini bertujuan untuk menganalisa efek trade creation dan trade diversion dari implementasi ACFTA terhadap perdagangan bilateral ekspor dan impor produk industri kreatif fesyen dan kerajinan di Indonesia dengan 15 negara mitra dagang yang termasuk anggota ACFTA dan non-anggota ACFTA selama periode tahun 2000-2013. Penelitian ini diestimasi menggunakan model gravity yang dimodifikasi dengan menambahkan variabel dummy FTA sebagai proxi dari dampak implementasi ACFTA yaitu trade creation, export trade diversion dan import trade diversion.Hasil estimasi penelitian ini menunjukkan bahwa implementasi ACFTA memberikan efek trade creation, export trade diversion dan import trade diversion yang positif dan signifikan terhadap perdagangan produk industri kreatif fesyen dan kerajinan di Indonesia. Hal ini mengindikasikan bahwa implementasi ACFTA tidak hanya menciptakan efek trade creation dengan meningkatkan perdagangan intra-regional antar anggota ACFTA, tetapi juga dapat menciptakan trade expansion (positive trade diversion) dengan meningkatkan ekspansi perdagangan extra-regional dengan negara non-anggota ACFTA baik dari sisi ekspor dan impor.

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This research aims to analyzes the effects of trade creation dan trade diversion of the ACFTA implementation on the bilateral trade for export and import of creative industries products for fashion and craft in Indonesia with 15 countries of trading partners including member and non-member of ACFTA over the period 2000-2013. This study estimated using gravity model modified with FTA dummy variables as proxi of the impact of ACFTA implementation, namely trade creation, export trade diversion, and import trade diversion.The results show that the effects of trade creation, export trade diversion and import trade diversion are significant and positive on the trade of creative industries products for fashion and craft in Indonesia. It indicates that ACFTA implementation not only increasing trade creation of intra-regional trade among member countries, but also increasing trade expansion (positive trade diversion) of extra-regional trade with non-member countries in terms of export and import."

"[ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi pengaruh pengalamanmenanam tanaman kehutanan dan pelatihan penanaman debitur di KabupatenLampung Selatan terhadap persentase tumbuh tanaman sebagai bentukkeberhasilan penanaman. Data yang digunakan adalah data primer survey debiturBLU Pusat P2H di Kab. Lampung Selatan yang telah menerima pencairanpinjaman Tahap 1, dengan analisis data menggunakan regresi Ordinary LeastSquare (OLS).Hasil penelitian membuktikan bahwa pengalaman menanam tanamankehutanan yang dimiliki debitur tidak berpengaruh terhadap keberhasilanpenanaman. Hal ini disebabkan karakter debitur yang mangkir tidak maumenanam yang beranggapan bahwa dana pinjaman merupakan dana hibah danproyek dari pemerintah, maraknya praktek percaloan dalam permohonanpinjaman, penjualan lahan oleh debitur, adanya kemungkinan penyelewenganpenggunaan dana pinjaman untuk penggunaan lain selain menanam, dan seranganhama penyakit tanaman untuk debitur yang benar-benar menanam.Disamping itu, pelatihan penanaman debitur juga tidak berpengaruhterhadap keberhasilan penanaman karena pelatihan yang diterima debitur barusebatas sosialisasi, bukan berupa pelatihan teknik aplikasi menanam di lapangan.Monitoring BLU Pusat P2H terhadap debitur menjadi satu-satunya faktor yangberpengaruh signifikan terhadap keberhasilan penanaman. Monitoring menjadikandebitur merasa lebih terawasi dalam penggunaan dana pinjaman dan lebihbertanggung jawab atas keberhasilan penanaman.

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ABSTRACTThis study is aimed to identify the effect of borrowers experience andtraining of forestry plants planting to the percentage of living plants as a proxy ofsuccesfull planting. Data used is pimary survey data from revolving funds (BLUPusat P2H) borrower in Lampung Selatan that has already received phase 1 loandisbursement, and is analysed by using Ordinary Least Square (OLS) regression.This study shows that experience did not have an effect on the success ofplanting. This is due to the characteristic of the borrower who did not plant andthought that the revolving fund is a kind of grant from government or governmentproject, the rampant practice of brokering in loan application process, the landused for planting being sold by the borrower, the possibility of loan abused byusing it for other purposes other than planting, and the plant pest and desease forborrowers who do plant.Furthermore, training also did not have an effect to the success of planting,because training received by borrowers limited to the socialization only and didnot deliver technical skill training on how to planting on the field.Monitoring/supervision from BLU Pusat P2H to the borrower is the onlysignificant factor that influence the success of planting. Monitoring/supervisionmakes borrowers fell better supervised in the use of loan funds and moreresponsible to the success of planting, This study is aimed to identify the effect of borrowers experience andtraining of forestry plants planting to the percentage of living plants as a proxy ofsuccesfull planting. Data used is pimary survey data from revolving funds (BLUPusat P2H) borrower in Lampung Selatan that has already received phase 1 loandisbursement, and is analysed by using Ordinary Least Square (OLS) regression.This study shows that experience did not have an effect on the success ofplanting. This is due to the characteristic of the borrower who did not plant andthought that the revolving fund is a kind of grant from government or governmentproject, the rampant practice of brokering in loan application process, the landused for planting being sold by the borrower, the possibility of loan abused byusing it for other purposes other than planting, and the plant pest and desease forborrowers who do plant.Furthermore, training also did not have an effect to the success of planting,because training received by borrowers limited to the socialization only and didnot deliver technical skill training on how to planting on the field.Monitoring/supervision from BLU Pusat P2H to the borrower is the onlysignificant factor that influence the success of planting. Monitoring/supervisionmakes borrowers fell better supervised in the use of loan funds and moreresponsible to the success of planting]"

"Berbasiskan studi kepatuhan wajib pajak dengan menggunakan tax compliance model Fischer et.al (1992) yang dimodifikasi, penelitian ini mengevaluasi penerapan aturan PBB-P2 berupa tarif pajak progesif dan kenaikan basis pajak Nilai Jual Obyek Pajak (NJOP) tahun 2014 di Provinsi DKI Jakarta dan hubungan terhadap kepatuhan wajib pajak. Dengan metode survei terhadap 368 wajib pajak yang dianalisis menggunakan regresi logit, penelitian ini mengungkap variabelvariabel pada hubungan persepsi wajib pajak atas faktor struktur pajak, faktor sosio-demografis dan faktor sosio-ekonomi yang signifikan mempengaruhi kepatuhan wajib pajak. Secara spesifik, variabel yang signifikan adalah pengaruh kelompok dari faktor sosio-demografis dan tingkat pendapatan dari faktor sosioekonomi. Untuk persepsi wajib pajak atas faktor strukur pajak, variabel yang signifikan adalah keadilan sistem pajak, kompleksitas sistem pajak, sanksi pajak, tarif progresif dan basis pajak. Variabel basis pajak NJOP 2014 yang diasumsikan berpengaruh negatif signifikan terhadap kepatuhan wajib pajak justru positif, yang menunjukkan wajib pajak menerima aturan kenaikan NJOP PBB-P2 di DKI Jakarta tahun 2014.

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Based on taxpayer compliance study using a modification of Fischer et.al's tax compliance model frame (1992), this research emphasizes on evaluating Rural and Urban Property Tax Province of DKI Jakarta's policies for progressive tariff tax and increasing tax base Nilai Jual Obyek Pajak (NJOP) in 2014 and its relation with taxpayer's compliance. By using survey method for 368 taxpayers and logit regression analysis for the survey data, this research unveils variables of taxpayer's perception of tax structure's factor, socio-demographic factor, and socio-economic factor which had significant effects on taxpayer's compliance. Specifically, significant variables are peer influence from socio-demographic factor and income lever from socio-economic factor. For taxpayer`s perception of tax structure's factor, the significant variables are: fairness of tax system, complexity of tax system, tax sanction, progressive tariff tax and tax base. Other result from this research shows that the tax base variable NJOP 2014, which was assumed to have a significant negative effect on taxpayer compliance, was ascertained to have a significant positive effect on taxpayer compliance. This outcome shows taxpayer`s approval on increasing tax bases NJOP 2014's regulation in Province of DKI Jakarta."