Vol. 1 No. 1 (2023): Mei 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