Archives

  • Mei 2023
    Vol. 1 No. 1 (2023)

    Praise be to God, the Most Gracious. Without His grace and guidance, the idea of developing the Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) may not have been realized. This brilliant idea emerged when the pandemic devastated the economy and many countries experienced fiscal deficits. When mobility and physical activity are restricted, we realize that the mind must remain free to seek and offer research-based policy solutions.

    There is a sense of relief and joy that TAXPEDIA can finally be published and contribute to coloring the treasury of knowledge. Especially in the fields of taxation, accounting, and economics-which have been our focus and attention all this time. Our optimism for this noble project is proven by the joining of academics and practitioners who share the same concern and spirit of dedication. In this first edition, TAXPEDIA comes with the following scientific papers:

    1. Identification of the Main Factors of Tax Avoidance in Developing Countries: A Literature Review (Andi Ulil Amri Burhan, Gunadi);
    2. Opportunities and Challenges of the Energy Transition: Policy Implications after the Indonesian G20 Presidency (Pandu Rizky Fauzi);
    3. A Study of Voluntary Asset Disclosure Policy Formulation (Ahmad Farhan, Haula Rosdiana);
    4. A Review of VAT Imposition on Financial Technology in Indonesia After the Enactment of PMK 69/2022 (Andi Ulil Amri Burhan);
    5. The Effect of Inflation, Interest Rates, and Exchange Rates on Indonesia's Non-Oil and Gas Exports in 2010-2019 (Octavira Permata Putri, Akhmad Jayadi).

    This inaugural edition is just the beginning of our devotion to enriching knowledge. A spark that will ignite our enthusiasm to move more progressively in serving the academic community and producing quality scientific works.

    We will be overjoyed if our kind readers are willing to provide feedback and criticism. Happy reading, and hopefully what we present can be an improvement, especially in the fields of taxation, economics, and accounting.

    Jakarta, May 2023

    Prof. Dr. Gunadi, M.Sc., Akt

    Chief Editor

  • November 2023
    Vol. 1 No. 2 (2023)

    Dear readers of the Journal of Tax Policy, Economics, and Accounting (TAXPEDIA).

    Publishing TAXPEDIA is a big step for us. When we first began, it was like breaking down a locked door. We must conquer our own fear in order to seek answers to so many questions.

    We are certainly proud to have succeeded in publishing the first edition of TAXPEDIA amid all challenges. However, we still have a very long way to go. We realize that maintaining the continuity of the journal publishing is more difficult than starting it. We must be consistent and persistent in order to achieve our big dream of making TAXPEDIA an alternative reference for scientific papers in the fields of taxation, economics, and accounting.

    From the start, we have believed that nothing is impossible–as long as we are willing to learn, innovate, and collaborate. Thanks to the optimism  and supports from many parties, especially academics and practitioners, we mustered up our courage, took the challenge, and succeeded in holding a Call for Paper: Opportunities and Challenges for Indonesian Tax Reform.

    From dozens of scientific papers submission, we have selected the best five manuscripts, which will be published in the second edition of the journal (Vol. 1 No. 2 (2023)). Meanwhile, dozens of other manuscripts will be on the list for publication for the subsequent editions.

    In this second edition or Vol.1 No.2 (2023), TAXPEDIA contains the following papers:

    1. The Role of Environmental Taxes, Financial Development and Economic Growth on Sustainable Environment in D-8 Countries (Fajriyatul Abadiyah)
    2. Does Information and Communication Technology Elevate Tax Revenue in Indonesia?: Panel Data Analysis (Siswantoro)
    3. Trade-Off Excise Extensification on Sugar: Economic Impact Analysis (Bryan Habib Gautama, Sessa Tiara Maretaniandini, Didik Purwanto)
    4. Risk Analysis of State Tax Revenue using the Lagrange Quadratic Programming Model (Agus Fachrur Rozy, Ahmad Fitri)
    5. Adapting Indonesia's Tax Incentive Strategy in the Era of Pillar Two (Johanes Glorinus Saragih)

    These five scientific papers have gone through a long process to become eligible for publication, starting from initial assessment, blind-review, revision, and layout. Hopefully these papers can inspire and become a discourse that can inspire new policy ideas and references in the field of taxation.

    We would like to express our gratitude to all parties who have contributed their time, energy and thoughts to ensure the continuity of TAXPEDIA publishing.

    Happy reading!

     

    Jakarta, November 2023

    Prof. Dr. Gunadi, M.Sc., Akt

    Editor in chief

  • Februari 2024
    Vol. 2 No. 1 (2024)

    Dear readers of the Journal of Tax Policy, Economics, and Accounting (TAXPEDIA).

    The year has changed imperceptibly, and with all its limitations, TAXPEDIA has successfully navigated through the challenging inaugural year of 2023. Thanks to the support of all parties—especially the Editorial Board, reviewers, and authors—TAXPEDIA has successfully gone through a lengthy process of publishing its first volume, divided into two editions.

    Certainly, there is a sense of emotion and pride in this achievement. However, what is the meaning of an accomplishment if there is no continuity? Currently, there is another dominant feeling, which is the spirit to continue creating, innovating, and collaborating to make TAXPEDIA an alternative reference for scientific publications in the fields of taxation, economics, and accounting.

    Still in the spirit of the New Year 2024, TAXPEDIA is trying to pursue resolutions by expediting journal publication. This is closely related to the success of the Call for Paper: Opportunities and Challenges of Indonesian Tax Reform held in mid-2023.

    From the dozens of academic works received, we are releasing 5 selected favorite manuscripts to be published in Vol.2 No.1 (2024). Subsequently, other equally interesting manuscripts are in the process of review and improvement.

    In this third edition or Vol.2 No.1 (2024), TAXPEDIA presents the following favorite academic works:

    1. Determinants of Factors Influencing the Perceived Net Benefit of Local Taxpayers in the Implementation of Tax Monitoring (Devara Aisyah Putri, Damas Dwi Anggoro, Aleyda Farihatus Shofwah)
    2. Analysis of Behavioral Intention in the Implementation of Tax Monitoring Using the Utaut2 Model (Rihadatul A’isy Putri Dianfah, Damas Dwi Anggoro, Aleyda Farihatus Shofwah)
    3. Transformation of the Taxation System Using Blockchain Technology to Enhance Transparency and Reduce Deviations (Iman Supriadi)
    4. Extension of Junk Food Excise in Indonesia: A Study Mapping Potential and Challenges Through Policy-Test (Sessa Tiara Maretaniandini, Didik Purwanto, Bryan Habib Gautama)
    5. Optimization of E-Filing Service Quality: E-Govqual Method and Importance-Performance Analysis (Aulia Azzahra Nur Listiarti, Caecilia Widi Pratiwi, Sulistining Trimulyani)

    The five academic works mentioned above have undergone a thorough process before being deemed suitable for publication, starting from initial assessment, blind-review, revisions, to layouting. Hopefully, these works can inspire and contribute to discussions that generate new ideas and policy references in the field of taxation.

    We express our gratitude to everyone who has contributed their time, energy, and thoughts to maintain the continuity of TAXPEDIA's publication.

    Happy New Year 2024!

     

    Jakarta, February 2024

    Prof. Dr. Gunadi, M.Sc., Akt

    Editor in chief