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All Journal Journal of State Economic Research
Indra Widjaja
Tarumanagara University, Indonesia
Economics, Econometrics & Finance

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Institutional Trust and Behavioral Norms in Digital Tax Administration: An Integrative Synthesis Sonny Sonny; Haris Maupa; Indra Widjaja
Journal of State Economic Research Vol. 2 No. 1 (2026): Journal of State Economic Research
Publisher : Yayasan Cerdas Pedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/jser.v2i1.493

Abstract

Contemporary state economic policies frequently implement digital tax infrastructure under the deterministic assumption that technological surveillance directly guarantees fiscal adherence, creating an institutional blind spot regarding taxpayer behavioral resistance. This study conducted a configurational literature review utilizing qualitative political economy frameworks to evaluate the structural interconnections among regulatory technology, authority power, and localized compliance norms across thirteen macroeconomic jurisdictions. The synthesized analysis demonstrates that digital tax enforcement functions strictly as an administrative capability multiplier rather than an autonomous regulatory solution. While electronic registries and automated auditing decrease transactional friction, coercive digital mandates actively trigger compensatory evasion strategies in environments lacking procedural fairness. Institutional trust and perceived state legitimacy constantly act as mandatory structural mediators that effectively translate digital monitoring capabilities into sustainable voluntary adherence. Diverging from classical deterrence models, this framework confirms that digital fiscal modernizations inherently require synchronized state investments in governance transparency to achieve structural macroeconomic stability globally.
Tax Compliance Beyond Deterrence: The Role of Tax Morale and Institutional Trust Kho Petrus; Haris Maupa; Indra Widjaja
Journal of State Economic Research Vol. 2 No. 1 (2026): Journal of State Economic Research
Publisher : Yayasan Cerdas Pedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/jser.v2i1.494

Abstract

Traditional tax compliance models systematically overemphasize strict deterrence mechanisms, leaving a persistent theoretical blind spot regarding exactly how intrinsic motivation and institutional relationships shape taxpayer behavior without direct administrative enforcement. This study conducted an integrative literature review across diverse institutional contexts to evaluate the distinct mechanisms underlying enforced and voluntary compliance outcomes. The analysis reveals that while deterrence remains necessary for externally enforced compliance, its explanatory capacity is fundamentally limited. Tax morale functions as an essential internal motivational mechanism, yet it requires specific complementary conditions to influence actual behavior effectively. Furthermore, institutional trust acts as a critical relational catalyst that directly supports this moral commitment by establishing stable perceptions of administrative fairness and legitimacy. The novelty lies in conceptualizing these mechanisms as a complementary multidimensional framework rather than competing models, providing practical pathways for revenue authorities to shift economic policy interventions from coercive enforcement toward cooperative institutional governance frameworks universally.
Transfer Pricing Risk Management from a Corporate Governance Perspective: An Integrative Review and Research Agenda Muljadi Djaja; Haris Maupa; Indra Widjaja
Journal of State Economic Research Vol. 2 No. 1 (2026): Journal of State Economic Research
Publisher : Yayasan Cerdas Pedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/jser.v2i1.495

Abstract

Transfer pricing risk represents a critical vulnerability in multinational corporate governance, yet institutional mechanisms mitigating these exposures remain structurally fragmented across diverse regulatory environments. This study evaluated the formal integration of transfer pricing compliance within enterprise risk management frameworks through a systematic integrative review of contemporary corporate practices. The analysis demonstrates that board independence and audit committee financial expertise operate as the primary structural determinants in curbing opportunistic related party transactions. Furthermore, mandatory disclosure regulations alongside regional minority shareholder protections significantly constrain aggressive profit shifting behaviors, effectively substituting for weak internal corporate controls in specific institutional contexts. The findings indicate that assigning transfer pricing oversight exclusively to tax divisions generates substantial compliance blind spots. This research provides a novel theoretical synthesis positioning transfer pricing as an agency conflict issue, offering direct prescriptive guidance for regulatory authorities to mandate joint risk governance and enhance targeted audit strategies within complex multinational networks.
Co-Authors Haris Maupa Kho Petrus Muljadi Djaja Sonny Sonny