Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) is a peer-reviewed and open-access academic journal published by MUC Tax Research Institute. TAXPEDIA aims to be a media of publication of scientific papers as well as critical media and exchange of ideas for national and international practitioners and academics on various taxation, economics, and accounting issues based on the results of studies or field research and literature. TAXPEDIA is published twice per year, in May and November in the form of original and high-quality scientific articles. We accept research articles from various circles in Bahasa or English.
After a thorough judging process, the Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) determined 3 winners and 6 favourite nominees for Call for Paper: Opportunities and Challenges for Indonesian Tax Reform.
Read more about Winner Announcement of Call for Paper
It is our pleasure to welcome you to the Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) with the edition Vol.3 no.1 2025
As stepping into 2025, we are excited to present Taxation Issues in the Modern Era with increasingly complex challenges. Digital transformation, economic globalization, and evolving societal behaviors have shaped a new landscape that demands swift responses from policymakers, practitioners, and academics alike. In addition, tax compliance and collection issues remain critical to explore in every era.
In this edition, TAXPEDIA sellected scholarly works as follows:
1. Upaya Pencegahan Pengenaan Pajak Berganda Terhadap Pekerja Remote Indonesia Pada Perusahaan Asing Di Luar Negeri (Tasya Yonetha Mansjoer, Tio Naulita Aritonang, & Sony Putri Lestari Sihombing)
This study addresses the pressing challenges of the remote work era, where jurisdictional boundaries blur and global workers face the risk of double taxation.
2. Efektivitas Nudge Terhadap Peningkatan Kepatuhan Wajib Pajak Orang Pribadi: Studi Pada KPP Pratama Sukabumi (Robi Fajar Bahari & Akhmad Solikin)
An innovative approach that explores the use of behavioral interventions to enhance tax compliance.
3. Analisis Asas Pemungutan Pajak Dalam RUU Pengampunan Pajak (Pablo Dwipa Ananta Siregar)
Provides a critical perspective on proposed legislation that could impact the fairness of the national tax system.
4. Analisis Pajak Atas Robot Dan Otomatisasi Sebagai Langkah Dalam Menanggulangi Tingkat Pengangguran Teknologi (Caezar Putra Shidqier)
Discusses the emerging discourse on taxing technology as a means to sustain economic stability amid accelerating automation.
5. VAT And Dropshipping In The Digital Economy: A Comparative Legal Perspective From Indonesia, Australia, And Singapore (Anita Cahya Pratiwi & Murwendah)
Offers a cross-country comparison highly relevant to the dynamics of the modern digital trade landscape.
We extend our deepest appreciation to the authors who have contributed to this edition and to the reviewers who have dedicated their time and expertise to ensure the quality of these manuscripts.
Finally, we hope this edition will serve as a source of inspiration, fostering collaboration and sparking further discussions for the advancement of knowledge in the fields of taxation and economics.
With best regards,
Jakarta, May 2025
Editorial Team
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA)
