Showing posts with label TAXATION. Show all posts
Showing posts with label TAXATION. Show all posts

Thursday, 20 March 2014

INFLATION RATE IN INDONESIA

In simple terms, inflation is understood as a persistent, ongoing rise across a broad spectrum of prices. An increase in prices for one or two goods alone can’t be described as inflation unless that increase spreads to (or leads to escalating prices for) other goods. The reverse of inflation is deflation.

The indicator commonly used to measure the level of inflation is the Consumer Price Index (CPI). Changes in the CPI over time are indicative of price movements for packages of goods and services consumed by the public. Since July 2008, the packages of goods and services in the CPI basket have been based on the 2007 Cost of Living Survey conducted by the Statistics Indonesia (BPS). Following this, BPS monitors price movements for these goods and services in selected cities and towns each month, using information from traditional markets and modern retail outlets on specific categories of goods and services in each location.

Other inflation indicators used in international best practice include:
  1. Wholesale Price Index. The wholesale price for a commodity is the price of transactions taking place between the first wholesaler and the next largest trader for large quantities on the first market for a commodity. [More detailed explanations of the Wholesale Price Index can be found at the Statistics Indonesia (BPS) website: http://dds.bps.go.id/eng/]
  2. The Gross Domestic Product (GDP) Deflator illustrates the measurement of price levels for the final goods and services produced within an economy. The GDP Deflator is derived by dividing GDP based on nominal prices by GDP based on constant prices.



The inflation rate in Indonesia was recorded at 7.75 percent in February of 2014. Inflation Rate in Indonesia is reported by the Statistics Indonesia. Inflation Rate in Indonesia averaged 11.61 Percent from 1997 until 2014, reaching an all time high of 82.40 Percent in September of 1998 and a record low of -1.17 Percent in March of 2000. In Indonesia, the consumer price index is based on a survey conducted in 66 cities. The indicator consists of 774 commodities classified into 7 major groups. Housing, water, electricity, gas and fuel constitute 25.5 percent of total weight; Food stuff - 19.5 percent and Transportation, communication and financial services - 19 percent. Prepared food, beverage, cigarette and tobacco accounts for 16.5 percent of total weight; Education, recreation and sports accounts for 8 percent; Clothing for 7 percent and Medical care for the remaining 4.5 percent. This page provides - Indonesia Inflation Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news
indonesia inflation rate

Tables and CPI Inflation in Indonesia in 2011 - 2014 by Month

BULAN
TAHUN 2011
TAHUN 2012
TAHUN 2013
TAHUN 2014
IHK
INFLASI
IHK
INFLASI
IHK
INFLASI
IHK
INFLASI
Jan
126.29
0.89
130.9
0.76
136.88
1.03
110.99
1.07
Feb
126.46
0.13
130.96
0.05
137.91
0.75
111.28
0.26
Mar
126.05
-0.32
131.05
0.07
138.78
0.63
N.A
N.A
Apr
125.66
-0.31
131.32
0.21
138.64
-0.1
N.A
N.A
Mei
125.81
0.12
131.41
0.07
138.6
-0.03
N.A
N.A
Jun
126.5
0.55
132.23
0.62
140.03
1.03
N.A
N.A
Jul
127.35
0.67
133.16
0.7
144.63
3.29
N.A
N.A
Agt
128.54
0.93
134.43
0.95
146.25
1.12
N.A
N.A
Sep
128.89
0.27
134.45
0.01
145.74
-0.35
N.A
N.A
Okt
128.74
-0.12
134.67
0.16
145.87
0.09
N.A
N.A
Nov
129.18
0.34
134.76
0.07
146.04
0.12
N.A
N.A
Des
129.91
0.57
135.49
0.54
146.84
0.55
N.A
N.A
Tahunan

3.79

4.3

8.38



 Indonesia Core inflation Rate

Core Inflation Rate in Indonesia increased 4.57 percent in February of 2014 over the same month in the previous year. Core Inflation Rate in Indonesia is reported by the Statistics Indonesia. Core Inflation Rate in Indonesia averaged 4.66 Percent from 2008 until 2014, reaching an all time high of 8.29 Percent in December of 2008 and a record low of 3.56 Percent in March of 2010. In Indonesia, the core inflation rate tracks changes in prices that consumers pay for a basket of goods which excludes some volatile price items. This page provides - Indonesia Core Inflation Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.
indonesia core inflation rate

In Indonesia, CPI inflation is disaggregated into:

1. Core Inflation, i.e. the persistent component within inflation movement, influenced by fundamentals such as
  • Supply-demand interaction
  • External environment: exchange rate, international commodity prices, trading partner inflation
  • Trader and consumer expectations of inflation.

2. Non-Core Inflation, i.e. the inflation component marked by volatility due to the influence of non-fundamentals. The non-core components of inflation are:
  1. Volatile Foods:
    Inflation predominantly influenced by shocks in the food stuffs category, such as harvests,​ Disruptions from natural events or movements in domestic food commodity prices and in

Monday, 16 December 2013

The Cooperation as Business Institution

What is Cooperation?

Organization of a group of people who have the same interests with the goal of welfare for its members.

What is Business Institution?

Organizations that combine and coordinate resources for the purpose of manufacturing and producing goods or services.

Cooperative is an economic movement that is based on a family basis. Cooperatives in Indonesia has grown rapidly due to the members comprised of the general public have to know the benefits of the establishment of cooperatives, which can help the economy and develop the creativity of each member. In addition, the cooperative also can be said as a business organization for cooperative activities that occur in nature generate a profit or profits in general be a goal of a business organization.

Business organization is an organization that combines and coordinates the resources for the purpose of manufacture and produce goods or services. Conceptually, the Cooperative as a Business Organization entrepreneurs who hold a weak economy, have some potential advantages to participate solve social problems - the economy.

To build a business organization, the business environment is also required. The business environment is one of the activities that will be undertaken in the form perbisnisan someone in a business, where in the business we are in demand to run or manage a business with his best of every person must have the desire and establishing the right of a business and one that must be willing to live her business to success.

Cooperative as a business organization so that:

  • Subject to the rules and principles of economics that apply
  • Able to generate profits and to develop the organization and its business
  • Members as the owner and user of services
  • Requires a business management system (financial, technical, organizational and information)

Role of Cooperatives in the National Economy

Cooperatives as an economic institution formed of, by and for its members is expected to provide business development opportunities and in particular the members of the surrounding community at large in order to improve the economic and social welfare. A cooperative economic organization that is distinct (has distinctive characteristics), with the corporate philosophy, corporate culture (cooperative business practices must be able to present the values ​​that were able to grow and thrive in a competitive market environment).

Values ​​inherent in the organization and management of cooperatives is the ability to self-help, democratic management, justice and solidarity, with values ​​above suggests that the cooperative as an organization is capable of self-help (selfhelp organization) must have a clear economic objectives and togetherness management (Joint management) are professional, so that cooperatives can put functions and its role as a strategic economic institutions in developing the economic potential of the people, because the cooperative is a business entity related to the life and economy of most of the people were scattered throughout the county, town and village in Indonesia, which covers almost all types of existing business fields.

Cooperative potential in the market system requires and in any business plan or utilize the maximum benefit so that companies can make a profit or of net income that is able to hold reserves in order to further business development. In order for companies to compete companies must conduct market orientation to be able to excel in the competitive market competition.

Cooperative has two markets:

  • Internal Market, in which the direction of the distribution of goods addressed to the cooperative members.
  • External market, is a market demonstrated outside the members or to the public. Cooperative acts as a supplier or call the marginal cost and supply Coorperative equal to the revenue. Cooperative will choose determines the price based on the price at cost with no more shortage.Koperasi have a great opportunity in terms of pricing than the market because it does not hold on to the position of maximum profit.

Purpose Cooperative Company

The main purpose of cooperatives focused on improving the welfare of its members and the public, it is clearly seen in Article 3 of Law No. 25 of 1992 on
Cooperatives, said that the cooperative aims to promote the welfare of members in particular and the society in general and to help build the national economy in order to realize an advanced society, just and prosperous based on Pancasila and the Constitution of 1945.

To achieve this, although not as an organization cooperative associations profit-oriented capital, but capital is an important factor to achieve this goal in addition to factors other resources. Not that did not attempt to achieve cooperative maximum profit, as a business entity, the cooperative aims to make a profit that can serve as a tool to achieve the ultimate goal.

Cooperative goals as a company or business entity is not solely only on the orientation of earnings (profit-oriented), but also on the orientation of the benefits (benefit oriented). Therefore, in many cases co-operatives, co-operative management of non-profit as the company's goals as they work based on the service (service at cost)....

Cooperative is an institution that should be managed as befits the institution. Businesses. In a business organization required an effective management Known and efficient management.

Likewise in cooperative enterprises, management is a right that must exist in order to realize the desired objectives.

Cooperatives are people based and not based capital as a conventional business organization or company. Cooperative organizations often turn out to be a bunch of capital even openly cooperative play often proceeds from fees or deposits cooperative members, but it is running or distributing third-party capital (bank)

In addition to the cooperative institutions that have been known, at this time also developed institutions Baitul Maal wat Tamwil (BMT) is an agency supporting small economic activities under (low income) with an economic system based on Islamic Sharia. Legal Entity of BMT BMT can be cooperative for those who have had a wealth of more than USD 40 million and has been prepared by the administration to be a healthy cooperative in terms of cooperative and good management, analyzed in terms of worship, practice shalihan officials who have managed BMT Islam.Sebelum Sharia legal status of cooperatives, BMT can be shaped as SHGs (Self Help Groups) that can serve as a pre cooperative.

The Conclusion:

Cooperatives can be regarded as a business organization because of the cooperative nature yangterjadi activities generate a profit or profits in general be a goal of a business organization. But in fact the potential of cooperatives in the market system requires effort and planning into each gain or exploit the maximum so that companies can make a profit or of net income that is able to hold reserves in order to further business development....

Understanding, co-operative is not a business organization, although the implementation expects profit. But the profit is distributed to members of the SHU (Business Profits). Running now, the cooperative has forgotten what its primary purpose. Many of the cooperatives in Indonesia indirectly to business organizations by certain elements. So we see in terms of implementation, cooperatives and business organizations actually almost the same.

COOPERATIVE (Principle, Types, Superiority, Entrepreneurship, Admiistrator of cooperative)

1. Cooperative

Cooperative is a business organization owned and operated by people - a mutual interest . Bases cooperative activities based on the principles of economic movement is based on the principle of kinship .

2. Principle cooperative

Cooperative principle is a system of abstract ideas that are clues to build effective cooperative and durable cooperative principles developed for the International Cooperative Alliance ( Federation of international non-governmental cooperative ) is
  • Membership is open and voluntary
  • Management of a democratic ,
  • Participation in member economies ,
  • Freedom and autonomy ,
  • Development of education , training , and information

In Indonesia alone has made ​​the Law no . 25 of 1992 on Cooperatives. Cooperative principles according to Law no . 25, 1992 are :
  • Membership is voluntary and open
  • Management is done through democracy
  • Distribution of SHU conducted fairly in accordance with their respective business service members
  • provision of fringe benefits that are limited to capital
  • Independence
  • Cooperative education
  • Cooperation among cooperatives

3. Form and Cooperative Type

3.1. Type Cooperative by function
  • Cooperative purchasing / procurement / consumption is a cooperative which has the functions of purchase or procurement of goods and services to meet the needs of the final consumer . Here the member acting as the owner and purchaser or consumer to cooperatives.
  • Cooperative sales / marketing is a cooperative that organizes the distribution function of the goods or services produced by its members to get in the hands of consumers . Here the member acting as the owner and supplier of the goods or services to cooperatives.
  • Cooperative production is a cooperative that produces goods and services , where members work as an employee or employees of the cooperative . Here members take ownership and worker cooperatives.
  • Cooperative service is a cooperative which organizes services needed by members , for example : savings and loans , insurance , transportation , and so on . Here members act as owners and users of services cooperative.
If cooperatives organized a function called single cooperative effort ( single -purpose cooperative ) , while the cooperative that organizes more than one function called business cooperatives ( multi purpose cooperative ) .

3.2. Type cooperatives based on the level and the area of work
  • Primary Cooperative - Primary cooperative is a cooperative that has a membership of at least 20 individuals
  • Cooperative Secondary - Is a cooperative made ​​up of a combination of cooperative bodies and has a wide working area coverage compared to the primary cooperatives . 
Secondary cooperatives can be divided into :
  • Cooperative center - is a cooperative made ​​up of at least 5 primary cooperatives
  • Joint cooperative - a cooperative whose members are at least 3 cooperative center
  • Parent cooperatives - are members of cooperatives minimum is 3 combined cooperative

3.3. Type of Cooperative according to membership status
  • Cooperative producer cooperatives whose members are producers of goods / services and have a household business .
  • Consumer Cooperative is a cooperative whose members are the final consumer or user of goods / services offered by suppliers in the market .
Position of members in the cooperative may be in one state or two. Thus according to the status of members of cooperatives grouping closely related to cooperative grouping by function.

4. Superiority cooperative

The possibility of co-operatives to obtain comparative advantages of other companies large enough considering the cooperative has the potential advantages such as economies of scale , real activity , precuniary factors , and others.

5. Entrepreneurship cooperative

Cooperative entrepreneurship is a positive attitude in trying to be cooperative , to take innovative initiatives and the courage to take risks and hold fast to the principles of cooperative identity , in the realization of real fulfillment and collective welfare . From these definitions , it can be argued that entrepreneurship cooperative is a positive mental attitude in trying to be cooperative

Wirakop main task is to take innovative initiatives , it means trying to find , find , and take advantage of opportunities that exist for the common interest . Entrepreneurship can be done by the cooperative members , managers bureaucrats who play a role in the development of cooperatives and catalysts , that is, those who care about the development of cooperative

6. Administrator

Cooperative board elected from among and by the members in a meeting of members . There are times when the member is not meeting to elect all members of the Board from among its own members . It thus happens for example if the candidates come from members of his own circles do not have the necessary ability to lead the cooperative is concerned , while it turns out that that can meet the requirements are those who are not members or not members of the cooperative ( probably also served by cooperative but has not officially asked to be a member )

7. Cooperative in Indonesia

Cooperatives in Indonesia, according to the 1992 Act , is defined as a business entity consisting of individuals or legal entities with the bases cooperative activities based on the principles of economic cooperation as well as people's movement that is based on a family basis . In Indonesia , the cooperative principles specified in this Law. 12 of 1967 and Law no. 25 of 1992 .

Cooperative principles in Indonesia is approximately equal to the internationally recognized principles with slight variations , namely the description of the SHU ( Business Profits )

7.1. History cooperatives in Indonesia

A brief history of the cooperative movement began in the 20th century , which generally is the result of that effort was not spontaneous and was not done by people who are very wealthy Cooperative grow from among the people , while the suffering in the economic and social field generated by the capitalist system mounting . Some people whose livelihoods are simple with limited economic capacity , driven by the suffering and economic burden of the same , spontaneously joined hands to help himself and his fellow man .

In 1896 a Civil Service Patih R.Aria Wiria Atmaja in Purwokerto set up a bank for civil servants ( gentry ) . He was driven by his desire to help those employees who increasingly suffer from trapped by moneylenders who provide loans at high interest rates mean the regent to establish credit cooperative models such as in Germany . Ideals are then forwarded by the spirit of De Wolffvan Westerrode , a Dutch resident assistant while on leave De Wolffvan Westerrode managed to visit Germany and advocated Aid Savings Bank will convert the existing Aid to Banks , Savings and Agriculture . In addition to civil servants farmers also need to be helped because they suffer even more because of the pressure of the pengijon . He also advocated changing Banktersebut be cooperative . In addition, he also founded the village granaries are encouraging farmers to save on the loan musimpanen and provide rice aid to famine He was trying to make it into barns Credit Cooperative Rice But the Dutch government at that time another opinionated . Bank Aid , Savings and Agriculture and Cooperative Village Office is not used but the Dutch government established a new village barns , village banks , pawnshops and Cash Centrale which later became the Bank Rakyat Indonesia ( BRI ) . All of that is a business entity 's authority and led by the people government

In the days of the Dutch -forming cooperatives can not be implemented because :
  • There has been no government agencies or non- governmental agencies that provide information and education about cooperatives .
  • There is no law governing cooperatives life .
  • Colonial government itself was hesitant because of political considerations advocated cooperative , cooperative worry it will be used by the political objective harm to the colonial government .

Anticipate the development of cooperatives already socialized , Dutch government issued regulations regarding cooperatives . The first , issued Regulation No. Cooperative Society . 43 , 1915 , and in 1927 issued Regulation No. anyway . 91 , 1927 , which governs the Cooperative Society - Society for Bumiputra groups . In 1933 , the Dutch East Indies government stipulate Society General Cooperative Society - No . 21 , 1933 . Regulations 1933 , it is only applied to groups that are subject to the legal order of the West , whereas Regulation 1927 , applicable to class Bumiputra . Discrimination is enforced at the level of cooperative life

In 1908 , Budi Utomo is founded by Dr . Sutomo provide a role for the cooperative movement to improve the lives of the people . In 1915 the rules made ​​Verordening op de Cooperatieve Vereeniging , and in 1927 Regeling Inlandschhe Cooperatieve .

In 1927 established Islamic Trade Union , which aims to fight the economic position pengusah - indigenous entrepreneurs . Then in 1929 , the Indonesian National Party stood fighting for the dissemination of the cooperative spirit .

However , in 1933 a law came out like Law no . 431 so lethal cooperative efforts for the second time . In 1942 the Japanese occupation of Indonesia . Japan and establish cooperative kumiyai . Originally cooperative is running smoothly but its function has changed dramatically and become a tool to benefit Japan , and misery to the people of Indonesia.

After Indonesian independence , on July 12, 1947 , the cooperative movement in Indonesian Cooperative Congress held the first in Tasikmalaya . Today is then set as the Indonesian Cooperatives Day at a Time formed the Central Organization of Indonesian People's Cooperative ( SOKRI ) located in Tasikmalaya ( Bandung as the capital of the province is being occupied by the Dutch )

7.2. Fungction and cooperative role of Indonesian

According to Law no . 1992 25 Section 4 explained that the cooperative has the function and role of , among others, to develop the potential and economic viability and community members , working enhance the quality of human life , strengthen the economy of the people , developing the national economy , as well as develop creativity and spirit organization for the nation's students .

7.3. Cooperative based on law

Cooperative legal entity under the Act 12 of 1967 is the [ organization ] ] people's economic social character , consisting of the persons or legal entity which is a cooperative economic arrangements as a joint venture , based on the principle of kinship . Specifically about the performance of cooperative associations , cooperatives must work under the provisions of the general law on business organization ( proprietorship, partnership , etc. . ) And commercial law and tax law .