Vol. 2 No. 2 (2024): November 2024

Peaceful greetings to the esteemed readers of the Journal of Tax Policy, Economics, and Accounting (TAXPEDIA).

We meet again in edition Vol.2 No.2 (2024) with continued enthusiasm for the 2nd year since the birth of this journal.

We believe that success cannot be achieved overnight, but is the result of long-term commitment, hard work and perseverance. In the process, of course there are always challenges as we keep learning to improve any imperfection.  

Thanks to the commitment and support of all parties—especially the Editorial Board, reviewers, and authors—TAXPEDIA has once again published five scholarly works, which have undergone an extensive editorial process.has once again published five scientific papers through a long editorial process.

Some selected scholarly works that have passed the selection for publication in Vol. 2 No. 2 (2024) are as follows:

1. Dampak Kebijakan Simplifikasi Layering Tarif Cukai Terhadap Fenomena Merokok Pada Usia Remaja Di Indonesia (Endrah Ilham Purna Irawan)
2. Analisis Rencana Penerapan Cukai Terhadap Minuman Berpemanis Dalam Kemasan Sebagai Ekstensifikasi Barang Kena Cukai (Maulana Ma’ruf, Alfita Rakhmayani)
3. Analisis Pengenaan Pajak Penghasilan Atas Kripto Berdasarkan Asas The Four Maxims Dalam Upaya Peningkatan Pendapatan Negara (Krisna Ganda Saputra, Jauzaa Haaniyah Samosir, dan Adhwaa Inggar Lanti Hadi)
4. Pengaruh Diversitas Sumber Daya Manusia Direktorat Jenderal Pajak Terhadap Capaian Penerimaan Pajak (Elam Sanurihim Ayatuna)
5. Analisis Fasilitas Pajak Pertambahan Nilai Dibebaskan (Studi Kasus Biaya Jasa Pengelolaan Sumber Daya Air) (Nico Wahyudi dan Benny Gunawan Ardiansyah)

This latest edition also marks two years of TAXPEDIA serving as a platform for the expression of concern and ideas from authors regarding public policies, particularly in the fields of taxation, economics, and accounting.

We thank all for the time, energy, and thoughts  in supporting the TAXPEDIA's publication.

See you in the next edition, and we look forward to your contributions.

Jakarta, November 2024

Editorial TAXPEDIA