Archive for the ‘Diskusi’ Category

Innovative Ways to Increase Tax Compliance

April 22nd, 2015 humas No comments

Oleh: Matt Nesvisky, dalam

Governments lose billions of dollars in tax revenue each year simply because prospective taxpayers are late in making their payments. Finding ways to accelerate tax payments is the focus of The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (NBER Working Paper No. 20007), by Michael Hallsworth, John List, Robert Metcalfe, and Ivo Vlaev.

The two main reasons for failing to pay taxes on time appear to be: a lack of ready cash and mere procrastination. In the United Kingdom, the tax collectors’ response to tardiness is to send messages to taxpayers reminding them of their obligations. By conducting two experiments with tax reminders issued to more than 200,000 individuals by Her Majesty’s Revenue and Customs (HMRC) office, the researchers discover that the effectiveness of such letters depends on their wording and the messages they deliver.

Read more…

What is Social Capital

January 15th, 2014 humas 5 comments


Social Capital

Social capital refers to the institutions, relationships, and norms that shape the quality and quantity of a society’s social interactions. Increasing evidence shows that social cohesion is critical for societies to prosper economically and for development to be sustainable. Social capital is not just the sum of the institutions which underpin a society – it is the glue that holds them together.

Some key concepts are elaborated below:

Horizontal Associations

A narrow view of social capital regards it as a set of horizontal associations between people, consisting of social networks and associated norms that have an effect on community productivity and well-being. Social networks can increase productivity by reducing the costs of doing business. Social capital facilitates coordination and cooperation.

Social capital also has an important “downside” (Portes and Landholt 1996): communities, groups or networks which are isolated, parochial, or working at cross-purposes to society’s collective interests (e.g. drug cartels, corruption rackets) can actually hinder economic and social development.

Vertical and Horizontal Associations

A broader understanding of social capital accounts for both the positive and negative aspects by including vertical as well as horizontal associations between people, and includes behavior within and among organizations, such as firms. This view recognizes that horizontal ties are needed to give communities a sense of identity and common purpose, but also stresses that without “bridging” ties that transcend various social divides (e.g. religion, ethnicity, socio-economic status), horizontal ties can become a basis for the pursuit of narrow interests, and can actively preclude access to information and material resources that would otherwise be of great assistance to the community (e.g. tips about job vacancies, access to credit). Read more…

Does Studying Economics Breed Greed?

January 4th, 2014 humas 1 comment

Oleh: Adam Grant, dalam

Adam Grant

In 1776, Adam Smith famously wrote: “It is not from the benevolence of the butcher, the brewer, or the baker, that we can expect our dinner, but from their regard to their own interest.”

Economists have run with this insight for hundreds of years, and some experts think they’ve run a bit too far. Robert Frank, an economist at Cornell, believes that his profession is squashing cooperation and generosity. And he believes he has the evidence to prove it. Consider these data points:

Less charitable giving: in the U.S., economics professors gave less money to charity than professors in other fields — including history, philosophy, education, psychology, sociology, anthropology, literature, physics, chemistry, and biology. More than twice as many economics professors gave zero dollars to charity than professors from the other fields.

More deception for personal gain: economics students in Germany were more likely than students from other majors to recommend an overpriced plumber when they were paid to do it. Read more…

Transaction Cost Economics: An Assessment of Empirical Research in the Social Sciences

December 5th, 2013 humas No comments

Transaction ...

This paper provides a comprehensive review of the empirical literature in transaction cost economics (TCE) across multiple social science disciplines and business fields. We show how TCE has branched out from its economic roots to examine empirical phenomena in several other areas.

We find TCE is increasingly being applied not only to business-related fields such as accounting, finance, marketing, and organizational theory, but also to areas outside of business including political science, law, public policy, and agriculture and health. With few exceptions, however, the use of TCE reasoning to inform empirical research in these areas is piecemeal.

We find that there is considerable support of many of the central tenets of TCE, but we also observe a number of lingering theoretical and empirical issues that need to be addressed. We conclude by discussing the implications of these issues and outlining directions for future theoretical and empirical work.

Richman, Barak D. and Macher, Jeffrey Thomas, Transaction Cost Economics: An Assessment of Empirical Research in the Social Sciences (August 2006). Duke Law School Legal Studies Paper No. 115. Available at SSRN: or

RUU Perkoperasian Kapitalis

November 26th, 2013 humas No comments

Oleh:Suroto, kompas, 25 April 2011


Terasa aneh, sebuah Rancangan Undang-Undang Perkoperasian disusun dengan substansi yang kapitalistik. Aneh karena koperasi sendiri adalah bentuk perlawanan dari kegagalan sistem kapitalisme dan sistem yang ditengarai menjadi jalan tengah bagi ketegangan tarikan sistem dominasi negara dan sistem fundamentalisme pasar. Namun, begitulah kenyataan yang ada pada RUU Perkoperasian kita yang sudah diproses lebih dari 10 tahun, kini sedang digodok di DPR, dan ditetapkan dalam agenda legislasi tahun ini.

Kita pahami bahwa koperasi itu adalah organisasi yang berbasis pada orang, bukan asosiasi berbasis pada modal. Justru karena perbedaan ini, koperasi itu diakui dan ada.

Keberadaannya pun saat ini mulai mendapat pengakuan resmi. Setidaknya kita dapat lihat dari pengakuan Perserikatan Bangsa-Bangsa, yang menganggap koperasi itu telah berkontribusi nyata dalam pembangunan sosial-ekonomi masyarakat. Kemudian oleh Sidang Umum PBB, 19 Desember 2009 ditetapkan bahwa tahun 2012 sebagai Tahun Koperasi Internasional.

Read more…

Categories: Artikel, Diskusi Tags: , ,