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All Journal Indonesian Tax Justice Review
Ni Luh Putu Candrawati
Universitas Sultan Ageng Tirtayasa

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Sectoral Tax Justice and Global Value Chains: Evidence from Indonesia’s Resource and Digital Sectors Ethan Josiah Santoso; Ni Luh Putu Candrawati
Indonesian Tax Justice Review Vol. 2 No. 2 (2025): May, 2025
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/e6kjg431

Abstract

Global value chains shape how profits are distributed across jurisdictions. This paper compares tax justice outcomes in Indonesia’s mining, palm oil, and digital sectors. Using comparative sectoral analysis, the study examines how value chain positioning affects taxing rights. The findings reveal systematic disadvantages for source countries. The global contribution of this study lies in integrating sectoral analysis into tax justice discourse. Indonesia’s experience offers insights for rethinking taxation in globalized production systems.
Co-Authors Ethan Josiah Santoso