Vol 3 No 2 (2025): November 2025

Dear Readers,
We are pleased to present the latest edition of TAXPEDIA, now in its third year of publication. Our mission remains clear: to advance scholarly discourse and provide a reliable platform for research in taxation, economics, and accounting.

The continued success of this journal depends on rigor, consistency, and collaboration. We extend our sincere appreciation to our contributors, reviewers, and readers for their unwavering support in maintaining TAXPEDIA as a trusted reference for policy and academic development.

This issue includes the following research articles that have undergone a thorough editorial process to ensure the highest standards of academic integrity.
• Spatial Clustering and Machine Learning to Optimize Carbon Tax Design Across Economic-Environmental Jurisdictions (Iman Supriyadi)
• Carbon Tax and Carbon Emissions in ASEAN: Exploring the Moderating Role of Renewable Energy Penetration (Fajriyatul Abadiyah & Irna Bontor Febyola)
• Tinjauan Empiris Sengketa Transfer Pricing Dengan Argumen Tanpa Motif Penghindaran Pajak Di Pengadilan Pajak (Hasan Azzahid & Lenny Fransiska)
• Analisis Desain Kebijakan Pajak Karbon Di Indonesia: Perspektif Policy Tools Dan Konteks Desain Kebijakan (Pablo Dwipa Ananta Siregar)
• Kebijakan Fiskal Inklusif: Menggagas Insentif Pajak Bagi Penyandang Disabilitas Di Indonesia (Aji Widya Firmansyah & Yesika Suryani)

Together, these works address critical issues in carbon taxation, inclusive fiscal policy, and international tax disputes, offering fresh perspectives and empirical insights relevant to today’s policy challenges.

On behalf of the Editorial Board, we thank all who have contributed to this publication and invite you to engage with the ideas presented. Your continued support is vital to TAXPEDIA’s mission of fostering innovation and knowledge exchange.

Jakarta, November 2025
Editorial Board, TAXPEDIA