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All Journal Journal of Accounting, Economics, and Business Education
Ahmad Nur Fadhli
fadhlian23a@student.unhas.ac.id
Economics, Econometrics & Finance Education

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Peta Konseptual dan Perkembangan Penelitian tentang Tax Underground: Telaah Sistematis 1980–2025 Ahmad Nur Fadhli
Journal of Accounting, Economics, and Business Education VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i2.10018

Abstract

The phenomenon of the tax underground or shadow economy has been a central concern for economists and policymakers since the early 1980s. This study aims to map the conceptual and methodological developments in tax underground research from 1980 to 2025 using a systematic literature review approach. By analyzing 35 academic publications and institutional reports, this study highlights the paradigm shift from early currency demand estimation methods (Tanzi, 1980) to the Multiple Indicators Multiple Causes (MIMIC) model (Schneider & Enste, 2000; Schneider & Buehn, 2018). Classical studies emphasize the role of tax rates and law enforcement in expanding the shadow economy (Allingham & Sandmo, 1972; Jung et al., 1994), while modern research extends the focus to institutional quality, tax morale, and governance (Torgler & Schneider, 2007; Alm & Torgler, 2006). Recent studies indicate that financial technology and digitalization create new challenges in detecting hidden tax activities (Lin et al., 2020; Zhang et al., 2020), and agent-based modeling as well as machine learning are increasingly applied to simulate tax evasion dynamics in the digital era (Lazebnik & Shami, 2025). Overall, this review identifies three major trends: the diversification of methodological approaches from macroeconomic to behavioral perspectives, the growing integration of social factors such as education and morality in tax compliance models (Ciucci, 2024), and a policy shift toward digital detection and fiscal transparency. The study concludes by proposing a future research agenda emphasizing the need for multidisciplinary approaches and the use of big data to better understand the tax underground phenomenon in developing countries, including Indonesia.
Analisis Integratif Valuasi Ekonomi Lingkungan Pada Hutan, Laut, Dan Kota Yang Berkelanjutan Ahmad Nur Fadhli; Syahrial Maulana
Journal of Accounting, Economics, and Business Education VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i2.10028

Abstract

Rapid economic development in Indonesia has driven ecological transformation across forests, marine areas, and urban spaces, yet it has also placed serious pressure on environmental carrying capacity. The imbalance between economic activity and natural resource sustainability calls for an integrated approach to assess the economic value of environmental services comprehensively. This article is a literature review that examines the concepts and applications of environmental economic valuation within three main ecological domains—forests, oceans, and cities—drawing on empirical studies and national policy frameworks. Approaches such as the Total Economic Value (TEV), Contingent Valuation Method (CVM), and Travel Cost Method (TCM) are utilized to estimate both direct and indirect benefits that ecosystems contribute to human welfare. The findings reveal that forests significantly support climate change mitigation and local economies through ecosystem services; marine ecosystems generate high economic value via fisheries and blue carbon; while urban areas present valuation challenges due to pollution and the degradation of open spaces. This review emphasizes the importance of integrating cross-ecosystem economic valuation as a foundation for green fiscal policy and sustainable development strategies that balance economic growth with environmental conservation
Co-Authors Syahrial Maulana