Vol. 1 No. 2 (2023): November 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:
- The Role of Environmental Taxes, Financial Development and Economic Growth on Sustainable Environment in D-8 Countries (Fajriyatul Abadiyah)
- Does Information and Communication Technology Elevate Tax Revenue in Indonesia?: Panel Data Analysis (Siswantoro)
- Trade-Off Excise Extensification on Sugar: Economic Impact Analysis (Bryan Habib Gautama, Sessa Tiara Maretaniandini, Didik Purwanto)
- Risk Analysis of State Tax Revenue using the Lagrange Quadratic Programming Model (Agus Fachrur Rozy, Ahmad Fitri)
- 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