Vol. 2 No. 1 (2024): Februari 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