https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/issue/feed Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan 2024-02-07T10:11:36+07:00 Aryuda Danuarta jurnalbppk@gmail.com Open Journal Systems <p>Jurnal BPPK is scientific publication which contains the results of research, study, development, or idea in economy and state finance. Jurnal BPPK is open to public to submit, especially for researcher, government employee, and state finance observer.&nbsp; Jurnal BPPK was firstly published in 2010. Recently, Jurnal BPPK is published periodically twice per year. Since 2017, Jurnal BPPK has been managed in Online Journal System with ISSN&nbsp;2085-3785 and e-ISSN&nbsp;2615-7780. The contents, results, and findings which are published in Jurnal BPPK belong to author's responsibility and do not represent the authorized viewpoint of Badan Pendidikan dan Pelatihan Keuangan.</p> https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/713 PENGARUH COMPUTER KNOWLEDGE, TRAINING, DAN COMPUTER SELF-EFFICACY TERHADAP EFEKTIFITAS SISTEM KEUANGAN DESA 2024-02-07T10:11:13+07:00 Grace Theresia Pontoh gracetpontoh@fe.unhas.ac.id Asharin Juwita Purisamya aj.purisamya@unhas.ac.id Elvi Fantika Sarifudin elvipantika@gmail.com <p><em>The Village financial management application is one of the uses of e-government initiated by the government through the implementation of Siskeudes to improve quality village financial governance. This study aims to examine and analyze the effect of computer knowledge, training and computer self-efficacy on the effectiveness of the village financial system in Pangkajene Regency. The sample in this study were all village treasurers in Pangkajene Regency, amounting to 65 people. This study uses a quantitative approach. The data is processed using Structural Equation Models (SEM) with the help of SmartPLS. The results of this study indicate that computer knowledge, training and computer self-efficacy affect the effectiveness of the village financial system. This means that the higher the computer knowledge and computer self-efficacy that a person has, the higher the use of computers to complete the given task more quickly and on time, and the more often it is given to someone, the higher their ability to carry out the tasks assigned to them. provided to achieve maximum results.</em></p> 2023-11-27T00:00:00+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/733 HOW SHOULD INDONESIA DESIGN THE STATUTORY GENERAL ANTI-AVOIDANCE RULE? 2024-02-07T10:11:14+07:00 Pungki Yunita Chandrasari yunita.chandra@kemenkeu.go.id <p>Penelitian ini bertujuan untuk mengeksplorasi perumusan ketentuan Statutory GAAR dalam upaya penanganan praktik penghindaran pajak di Indonesia. Penelitian ini menggunakan pendekatan kualitatif melalui studi literatur dan wawancara mendalam kepada regulator, praktisi, dan akademisi terkait perumusan ketentuan Statutory GAAR yang ideal untuk diterapkan di Indonesia. Saat ini Indonesia sudah memiliki ketentuan anti-penghindaran pajak seperti SAAR dan ketentuan Principal Purpose Test dalam beberapa P3B antara Indonesia dengan negara mitra. Ketentuan yang sudah ada tersebut belum mampu untuk mengatasi kasus penghindaran pajak secara komprehensif, sehingga memiliki Statutory GAAR sangat penting bagi Indonesia dalam memberikan kepastian hukum. Selain itu, kriteria penerapan yang ideal mencakup pengujian atas dasar transaksi, gabungan transaksi, dan <em>arrangement</em>; penggunaan <em>main purpose test</em>; GAAR diterapkan sebagai upaya terakhir; pembentukan GAAR Panel; pemberian kewenangan pada otoritas pajak untuk menentukan atau membatalkan transaksi berdasarkan cakupan GAAR; penetapan beban pembuktian yang lebih berat pada otoritas pajak; dan perlunya pengaturan <em>threshold. </em></p> <p>&nbsp;</p> <p><em>This study aims to explore the formulation of Statutory GAAR provisions in an effort to address tax avoidance practices in Indonesia. This research uses a qualitative approach through literature studies and in-depth interviews with regulators, practitioners, and academics regarding the formulation of the ideal Statutory GAAR provisions to be applied in Indonesia. Currently, Indonesia already has anti-avoidance rules such as SAAR and Principal Purpose Test provision in several tax treaties between Indonesia and partner countries. The existing provisions have not been able to comprehensively address cases of tax avoidance, so having a Statutory GAAR is very important for Indonesia in providing legal certainty. In addition, the ideal application criteria include tests on a transaction, combination of transactions, and arrangement basis; the use of main purpose test; GAAR as a provision of the last resort; the establishment of the GAAR Panel; a mandate for authority to determine or cancel transactions based on GAAR coverage; stipulating a heavier burden of proof on the tax authorities; and the need for setting a threshold.</em></p> 2023-11-27T00:00:00+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/777 DETERMINASI ADOPSI EKONOMI SIRKULAR, MODEL BISNIS INOVATIF DAN DUKUNGAN ANGGARAN NEGARA: INVESTIGASI UMKM INDONESIA BERBASIS PLS-SEM 2024-02-07T10:11:15+07:00 Muhammad Alfarizi muhammad.alfarizi@binus.ac.id <p>Sektor bisnis global didorong untuk mendukung pencapaian SDGs melalui gerakan bisnis berkelanjutan. UMKM salah satu upaya sektor bisnis paling dekat dengan masyarakat dan memiliki dampak lingkungan yang berpotensi mengalahkan industri besar. Solusi model bisnis inovatif dengan mengadopsi ekonomi sirkular menjadi salah satu upaya meningkatkan kontribusi bisnis UMKM dalam kinerja SDGs. Namun terdapat kenyataan sumber daya UMKM terbatas dan kehadiran pemerintah dalam mendukung UMKM termasuk politik anggaran menjadi sangat penting untuk dianalisis lebih lanjut. Sehingga studi ini bertujuan untuk menganalisis pengaruh adopsi ekonomi sirkular dan model bisnis inovatif terhadap kinerja ekonomi, lingkungan, dan sosial UMKM Indonesia dengan peran mediasi dukungan anggaran pemerintah. Data dikumpulkan melalui kuesioner terstruktur dalam survei online dari pemilik, CEO, dan manajer senior UMKM di Indonesia, serta dianalisis menggunakan PLS-SEM. Hasilnya mengungkapkan bahwa adopsi ekonomi sirkular hanya mempengaruhi kinerja SDGs UMKM dalam ekonomi dan tidak mempengaruhi lingkungan-sosial. Berikutnya Model Bisnis Inovatif mempengaruhi kinerja SDGs UMKM dalam ekonomi-lingkungan, namun tidak mempengaruhi sosial. Sedangkan dalam sisi dukungan anggaran negara mempengaruhi kinerja SDGs UMKM seluruh dimensi. Keunikan hasil riset ditunjukkan pada output mediasi yang menunjukkan justru dukungan anggaran negara Indonesia yang mendorong hubungan adopsi ekonomi sirkular-model bisnis inovatif terhadap peningkatan kinerja SDGs UMKM dalam dimensi ekonomi, lingkungan dan sosial. Sehingga titik fokus rekomendasi menunjuk penguatan realisasi alokasi anggaran bagi UMKM melalui program implikasi cepat dalam pertumbuhan bisnis berkelanjutan dan kesadaran pemilik UMKM dalam perputaran pajak nasional dalam mendukung pertumbuhan bisnis ramah lingkungan berkelanjutan UMKM dengan berbagai skema serta pencapaian SDGs Nasional.</p> 2023-11-27T10:21:06+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/727 IMPLEMENTASI PERAN AUDITOR INTERNAL DALAM PEMENUHAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT 2024-02-07T10:11:16+07:00 Sofiana Dewi 4132220012_sofiana@pknstan.ac.id <table width="565"> <tbody> <tr> <td colspan="2" width="565"> <p>ABSTRAK</p> <p>Penelitan bertujuan untuk mengulas tentang peran auditor internal dalam peningkatan kualitas laporan keuangan pemerintah pusat dan pemerintah daerah. Selain itu, dalam implementasinya, penelitian ini juga bertujuan untuk mengulas peran Auditor Inspektorat Jenderal dalam peningkatan Laporan Keuangan Kementerian PUPR. Metode yang digunakan dalam penelitian adalah studi literatur dan studi lapangan. Studi literatur dilakukan pada 6 (enam) penelitian kuantitatif dan 1 (satu) penelitian kualitatif yang membahas tentang peran auditor internal dalam peningkatan kualitas laporan keuangan pada pemerintah pusat dan pemerintah daerah. Studi literatur dilakukan dengan menggunakan data yang bersumber dari artikel, jurnal, skripsi, dan buku. Selain itu, studi lapangan dilakukan melalui wawancara dengan 4 (empat) informan yang terdiri dari 2 (dua) orang Penyusun Laporan Keuangan Kementerian PUPR dan 2 (dua) orang lainnya merupakan Auditor Inspektorat Jenderal Kementerian PUPR. Hasil penelitian dengan studi literatur menunjukkan bahwa secara keseluruhan auditor internal berpengaruh secara signifikan terhadap peningkatan kualitas laporan keuangan pemerintah pusat dan pemerintah daerah. Dari hasil wawancara disimpulkan bahwa Auditor Inspektorat Jenderal berperan aktif dalam peningkatan kualitas Laporan Keuangan Kementerian PUPR melalui fungsinya dalam kegiatan penjaminan dan konsultasi.</p> <p>&nbsp;</p> </td> </tr> <tr> <td width="92"> <p>Kata Kunci :</p> </td> <td width="473"> <p>Laporan Keuangan; Auditor Internal; Penjaminan dan Konsultasi.</p> </td> </tr> <tr> <td colspan="2" width="565"> <p><strong>&nbsp;</strong></p> </td> </tr> <tr> <td colspan="2" width="565"> <p><em>ABSTRACT</em></p> <p>This research aims to review the role of internal auditors in improving the quality of financial reports of the central government and local governments. In addition, in its implementation, this study also aims to review the role of the Inspectorate General Auditor in improving the PUPR Ministry's Financial Report. The method used in this research is literature study and field study. The literature study was conducted in 6 (six) quantitative studies and 1 (one) qualitative research which discussed the role of internal auditors in improving the quality of financial reports at the central government and local governments. Literature study was conducted using data sourced from articles, journals, theses, and books. In addition, the field study was conducted through interviews with 4 (four) informants consisting of 2 (two) Compilers of the Ministry of PUPR's Financial Statements and 2 (two) others who were Auditors of the Inspectorate General of the Ministry of PUPR. The results of the research with literature studies show that overall internal auditors have a significant effect on improving the quality of financial reports for the central government and local governments. From the results of the interview, it was concluded that the Inspectorate General Auditor plays an active role in improving the quality of the PUPR Ministry's Financial Reports through its functions in guarantee and consulting activities.</p> </td> </tr> <tr> <td colspan="2" width="565"> <p><strong>&nbsp;</strong></p> </td> </tr> <tr> <td width="92"> <p>Keywords :</p> </td> <td width="473"> <p>Financial Repots; Internal Auditors; Assurance and Consulting.</p> </td> </tr> <tr> <td colspan="2" width="565"> <p><strong>&nbsp;</strong></p> </td> </tr> </tbody> </table> 2023-11-27T10:41:11+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/816 CUSTOMS FRAUD DETECTION USING EXTREMELY BOOSTED NEURAL NETWORK (XBNET) 2024-02-07T10:11:17+07:00 Diyouva Christa Novith diyouva.christa@customs.go.id Adrianta Ras Sembiring adrianta.ras@customs.go.id Muhammad Hadiyan Ridho hadiyan.ridho@customs.go.id <p><em>Noticing the vital role of cross-border trade has made Customs plays a crucial role not only in maintaining supply chain but also in securing government revenue from intentional fraud. Given the huge volume of international trade and limited workforce, Customs across the world must implement efficient and effective risk management. This paper proposes XBNet, an ensemble of tree-based algorithms with deep learning algorithms, to detect fraud in import activity. The strength of XBNet is combining gradient-boosted trees with neural networks where the weights, bias, and loss are adjusted simultaneously with the importance features of each tree in each layer. The object of this study is Import Declaration data from four Customs Offices, and the model is set for each Customs office to capture fraud patterns related to their region.&nbsp; We compared the model with two different parameters and concluded the models with learning rates = 1%, number of hidden layers = 2, activation function = sigmoid, and number of epochs = 100 as the most suitable for the Belawan, Merak, and Makassar and model with number of hidden layers = 2, number of epochs = 50 and other parameters are set the same as the most suitable for Tanjung Emas.</em></p> 2023-12-13T00:00:00+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/817 HOW DOES DIGITALIZATION CHANGE THE ROLE OF CUSTOMS AUTHORITIES AND THE IMPLEMENTATION OF THEIR FISCAL FUNCTION 2024-02-07T10:11:19+07:00 Alevtina Viktorovna Ivanuschenko av.ivanushenko@customs-academy.ru <p><em>Foreign trade regulation mechanisms all around the world have not kept pace with technology and the business models it creates. Digital globalization brings the new era of global flows, an era in which data flows are becoming more important than physical trade. In this way the percentage of revenue collected by a customs administration to budget revenues in the longer term may decline. The article explores the challenges of the digital economy analysing the latest researches in the field of foreign trade and customs administrations perspectives. The special attention was paid to the term «digitalisation» and the fiscal function of customs administrations. There the descriptive type of research have been used. &nbsp;The research was built based on the review of the current legal provision in the field of customs valuation, e-commerce, IMF, WTO, WCO, OECD latest editions related the topics as digitalization, digital economy, supply chains 4.0, disruptive technologies in customs. Actual areas of work for customs were highlighted. Recommendations in the following spheres were proposed: personnel qualification, organisational integrity, technology implementation, data driven models of work.</em></p> 2023-12-14T07:34:04+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/818 PLASTIC TAX AND CIRCULAR ECONOMY INCENTIVES TO TACKLE CLIMATE CHANGE (INDONESIAN CONTEXT) 2024-02-07T10:11:21+07:00 Agustinus Imam Saputra agustinus.saputra@pajak.go.id Supriadi C.H. Tambunan supriadi.tambunan@pajak.go.id Irfan Yulianto irfan.yulianto@pajak.go.id <p><em>The use of plastic can harm the environment and contribute to climate change. Later, climate change will reduce the quality of ecosystems, public health and a region's economy. The use of plastic needs to be reduced, especially for single-use or only plastic with a short useful life. One way to control the use of plastic is through a plastic tax, which in this study is categorized as an excise. This research aims to determine what tariff is appropriate for the Indonesian context, which will soon impose an excise on plastic. This study also provides an overview of state revenues from related plastic excise and incentives that can be given to business actors implementing a circular economy. Next, this research uses a qualitative descriptive research method. This study estimates the amount of excise and tax revenue from implementing plastic excise. The study results show the enormous potential for state revenue from plastic excise and import tax increases. Furthermore, synergistic activities carried out by Ministry of Environment and Forestry</em> <em>(MEF) and Directorate General of Customs and Excise (DGCE) can take the form of joint business processes in monitoring plastic waste recycling. This research could trigger further research regarding plastic excise and the effects on economic companies after the government determines the excise.</em></p> 2023-12-14T12:51:24+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/819 TRADE POLICY OF THE CUSTOMS MALAYSIA IMPOSED ON WOOD - BASED PRODUCTS 2024-02-07T10:11:22+07:00 Zubaidah Harun zubaidah@upm.edu.my Nor Ain Zainuddin norain.zainuddin@customs.gov.my Sunita Muhamad sunita@mtib.gov.my <p><em>International trade involves the movement of goods and services across the world called an import-export transaction. Every country has limitations which is legislations are required to protect the safety and well-being of the country. Thus, international trade policy is needed to control the entry and exit of goods or services in an orderly and controlled manner through regulations. Malaysia has various trade policies, including tariff and non-tariff barriers that are administered by the Royal Malaysian Customs Department (RMCD). These trade policies are enforced on timber-based products that are imported and exported. The finite amount of raw material of this natural resource requires a mechanism to control its production. This descriptive study based on secondary data aims to identify the trade policy imposed on timber products as well as the implications of the trade policy for this industry and various other parties. It reveals that almost all wood-based goods are subject to an import duty between 0%, 20%, and 35% at the ad valorem rate upon arrival of this commodity at the Malaysian entry point. While the export duty is at a 0% rate on this commodity. At the same time non-tariff barriers which are import and export permits required for this commodity trade. The agencies empowered to approve and issue import/export permits are MTIB for Peninsular Malaysia, SFD for Sabah, and STIDC for Sarawak. Import duty as national income, protecting domestic industry with a balanced market price. Import/export permits are required to control the production of these limited natural resources. Malaysia has to review and analyze the trade policies to ensure comprehensive and competitive trade liberalization and justice globally</em>.</p> 2023-12-14T13:05:05+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/820 NAVIGATING INDONESIA'S LOGISTICS AND SUPPLY CHAIN CHALLENGES: A DATA-DRIVEN ANALYSIS OF LOGISTICS PERFORMANCE INDEX 2024-02-07T10:11:24+07:00 Tedy Iskandar tedy.iskandar@customs.go.id Ridwan Arifin ridwan.arifin@poltekim.ac.id <p><em>Indonesia's logistics sector faces complex challenges, including a lack of integrated policies among government ministries and institutions. The 2023 Logistics Performance Index (LPI) highlights this issue, with improvements in customs and infrastructure indicators but declines in others. This paper offers guidance for the Indonesian government, especially the Indonesian Customs and Excise, to create a unified logistics policy. By analyzing LPI rankings and successful strategies from other countries, Indonesia can improve its national logistics performance. The research also provides insights for stakeholders at all levels, promoting supply chain and logistics efficiency. Indonesia's LPI decline is a multifaceted problem, emphasizing the Customs and Excise's pivotal role in optimizing the national supply chain and facilitating international trade. Addressing these challenges is crucial for improving economic competitiveness and attracting investments in Indonesia's logistics sector.</em></p> 2023-12-14T13:09:30+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/821 RAIL TRANSPORT IN E-COMMERCE: AN OVERVIEW OF THE OPPORTUNITIES 2024-02-07T10:11:26+07:00 Maslova Zhanna maslovajeanna@mail.ru <p><em>The e-commerce market is constantly growing and attracting new entrants, but some developing trends are controversial.</em></p> <p><em>The study presents the results of a comparative analysis of logistics development strategies in the e-commerce market in the Russian Federation and the Republic of Indonesia. The analysis shows that while technological solutions are more general and they can be disseminated as best practices, the structure of transportation depends on local characteristics. </em></p> <p><em>In Russia rail transport has an important place in the overall transport volume, but in order to be integrated into the e-commerce market, railway companies have to change their existing logistics significantly. This study presents an analysis of strategic documents, examining the prospects for Russian Railways to enter the e-commerce market and the challenges encountered along the way. Rail logistics is a rather conservative industry but nowadays it ready to embrace new technologies, cloud-based solutions and services, such as track and wagon sensors, intelligent video analytics and so on. In Indonesia, as an island nation, rail transport is not that important. The country faces the challenge of developing land transportation by different modes of transport.</em></p> <p><em>The article not only identifies general trends in the use of logistic instruments for small-scale shipments but reveals possible obstacles and ways to improve logistics. Some recommendations are made, as E-commerce logistics systems seek improved communication, transparency in the supply chain, improved customer satisfaction, distribution and logistics optimization, cost reduction, improvement in efficiency and on-time delivery. The land transportation industry is crucial for the growth of national connectivity and contributes significantly to national development.</em></p> 2023-12-14T13:15:39+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/822 DETECTING CROSS-BORDER TRANSACTION PATTERNS USING MACHINE LEARNING: THE CASE OF INDONESIA 2024-02-07T10:11:29+07:00 Gitarani Prastuti gitarani.prastuti@pajak.go.id Indah Permatasari indah.permatasari@pajak.go.id Lasmin - lasmin@pajak.go.id Ag. Sigit Adi Satmoko ag.satmoko@pajak.go.id Arman Imran arman.imran@pajak.go.id <p>We explore the intercompany cross-border trade involving Indonesian entities between 2018 and 2022 to identify to assess the risk of undervaluing in the export/import of goods with machine learning algorithms. Utilizing both micro and macro-level data, this study uncovers unique intercompany cross-border patterns, exposing a higher risk of undervaluing in export/import activities between Indonesian entities and their counterparts overseas. Our findings indicate the following: 1) Foreign investment-based companies are more inclined to engage in cross-border trade compared to domestic-based companies, posing higher risks, 2) Intercompany cross-border trade aligns with the extended gravity model, 3) Certain countries exhibit similar patterns in affiliation transactions, each pattern potentially associated with specific risk profiles and 4) Higher risk is evident in the number of trade transactions with low-tax jurisdictions. These findings offer valuable insights for identifying the potential risk of undervaluing trade. Consequently, this can benefit Customs by using the findings as risk indicators to improve its cross-border management, promote trade fairness, and optimize state revenue.</p> 2023-12-14T13:21:03+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/823 FRAUD DETECTION USING DATA ANALYTICS: A CASE STUDY OF UNDER INVOICING IMPORTATION FRAUD IN INDONESIA 2024-02-07T10:11:30+07:00 Siti Aarifa’atus Sa’adah st.arifa92@gmail.com Arief Hartanto ariefhartn@gmail.com <p><em>Fraud detection is a big concern for all the government agencies. In customs areas, fraud detection is needed to ensure that there is no leakage in state revenue, one of which is caused by the under invoicing importation fraud. The data analytic implementations have been used in many studies to handle problems in big data and give solutions. This study aims to explain how data analytics can be implemented to detect the under invoicing importation fraud. Several variables were included in this study, including the variables that show the risk level of importers, commodities, suppliers, and the exporter countries. This study compared various machine learning models including Logistic Regression, Decision Trees, Random Forest, Extreme Gradient Boost, Artificial Neural Networks, Gaussian NB, and K-nearest Neighbors. To evaluate the models, this study measures the performance of the models by comparing accuracy score, precision score and log loss score. The result shows that the Xtreme Gradient Boost performs best in detecting under invoicing fraud with accuracy score at 63%, precision score at 63% and log loss score at 62%. As far as we know, this has been the first work to compare a number of machine learning models to create under invoicing fraud detection. The results of this study will assist examiners in the import clearance process by providing an early warning of the under-invoicing transaction. It can lead to more effective and efficient examination, so that customs agencies can perform well in their service and inspection functions, despite the limited resources</em></p> 2023-12-17T04:07:11+07:00 ##submission.copyrightStatement## https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/711 KAJIAN SISTEMATIS KEBIJAKAN SKEMA PEMBIAYAAN KERJA SAMA PEMERINTAH DENGAN BADAN USAHA (KPBU) PADA SEKTOR PERUMAHAN GUNA MENGATASI BACKLOG DI INDONESIA 2024-02-07T10:11:32+07:00 Muhammad Baidarus muhammad.baidarus@gmail.com Dicky Febriano dicky.febriano@bpk.go.id Danang Andrian Mubarok danang.mubarok@bpkp.go.id Muhammad Agra Ramadhani 4132220024_muhammad@pknstan.ac.id <p><em>The need for housing supply in Indonesia is prodigious. The 2020-2024 RPJMN projects housing funding needs to reach IDR 397.9 trillion or 6.17 percent of all infrastructure financing needs of IDR 6,445 trillion, while the government can only provide IDR fund 127.2 trillion. Fiscal constraints require the government to seek alternative sources of funding so as not to burden the state's finances. On the other hand, the housing backlog in Indonesia is increasing along with the increase in population. Calculation results using BPS data show that until 202</em><em>1</em><em> the backlog figure inhabiting 7.</em><em>3</em><em> million housing units, while the backlog figure has reached 1</em><em>3.5</em><em> million housing units. Through the Public-Private Partnership (PPP) scheme, the private sector can be involved in fulfilling the housing supply in Indonesia. To attract the private sector, the government provides support in the form of availability payment facilities considering that the target users are low-income communities (MBR).</em></p> 2023-11-27T00:00:00+07:00 ##submission.copyrightStatement##