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All Journal Signifikan : Jurnal Ilmu Ekonomi El Dinar MANAJERIAL Media Mahardhika Matrik : Jurnal Manajemen dan Teknik Industri Produksi Ilomata International Journal of Tax and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi Majalah Ilmiah Pelita Ilmu Jurnal Manajemen dan Inovasi (MANOVA) Akuntansi dan Teknologi Informasi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Journal of Islamic Economic and Business Research Journal of Asset Management and Public Economy Journal of Artificial Intelligence and Digital Business Journal of Economics, Business, Management, Accounting And Social Sciences Klabat Accounting Review AMMA : Jurnal Pengabdian Masyarakat TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Journal of Applied Economics in Developing Countries Jurnal Inovasi Akuntansi IJBLPS Journal of Digital Business and Innovation Management Journal of Accounting and Financial Issue Ekomania The International Journal of Financial Systems International Journal of Islamic Economics (IJIE) Review of Management, Accounting, and Business Studies Business Innovation Management and Entrepreneurship Journal Jurnal Archipelago Balance: Journal of Islamic Accounting JEMABITEK Alkasb: Journal of Islamic Economics International Journal of Islamic Finance (IJIF) International Journal of Business, Law and Political Science Taxpedia
Iman Supriadi
STIE Mahardhika Surabaya
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Social Sciences Other

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Transformasi Sistem Perpajakan Menggunakan Teknologi Blockchain untuk Meningkatkan Transparansi dan Mengurangi Penyimpangan Iman Supriadi
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 2 No 1 (2024): Vol. 2 No. 1 (2024): Februari 2024
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/muctj.v2i1.44

Abstract

Sistem perpajakan yang efisien, adil, dan transparan penting untuk mendukung pembangunan ekonomi yang berkelanjutan. Namun, masih ada tantangan yang dihadapi dalam sistem perpajakan saat ini, seperti kesulitan dalam memverifikasi informasi, potensi manipulasi data, dan kurangnya transparansi dalam proses perpajakan. Oleh karena itu, diperlukan inovasi teknologi untuk mengatasi masalah tersebut. Artikel ini bertujuan untuk menganalisis potensi transformasi sistem perpajakan melalui penggunaan teknologi blockchain. Penelitian ini menggunakan pendekatan kualitatif dan desain studi kasus untuk menganalisis transformasi sistem perpajakan dengan teknologi blockchain. Data diperoleh melalui studi kepustakaan, menggunakan sumber utama seperti jurnal ilmiah, artikel, buku, laporan penelitian, dan sumber daya elektronik terkait. Analisis data dilakukan secara kualitatif dengan mengumpulkan, membaca, dan menyusun data berdasarkan tema seperti keuntungan dan kendala penggunaan blockchain dalam perpajakan. Validitas data dijaga dengan menggunakan sumber yang valid dan terpercaya, serta menjaga objektivitas dalam interpretasi dan analisis data dengan meminimalkan bias peneliti. Penelitian ini mengungkapkan bahwa penggunaan teknologi blockchain dalam sistem perpajakan memiliki potensi besar untuk meningkatkan transparansi dan mengurangi penyimpangan. Dengan membangun register transaksi terdesentralisasi, blockchain dapat menyediakan bukti otomatis dan transparan tentang transaksi perpajakan, mengurangi peluang manipulasi atau korupsi data. Penelitian ini memberikan kontribusi pada pemahaman tentang manfaat transformasi sistem perpajakan menggunakan teknologi blockchain. Implementasi blockchain dapat meningkatkan transparansi, akuntabilitas, dan keamanan pada proses perpajakan. Artikel ini juga mendorong otoritas perpajakan dan pengambil kebijakan untuk mempertimbangkan adopsi teknologi blockchain sebagai solusi untuk memperkuat integritas sistem perpajakan.
SPATIAL CLUSTERING AND MACHINE LEARNING TO OPTIMIZE CARBON TAX DESIGN ACROSS ECONOMIC-ENVIRONMENTAL JURISDICTIONS Iman Supriadi
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 3 No 2 (2025): November 2025
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/taxpedia.v3i2.89

Abstract

This study focuses on designing a carbon tax policy based on spatial clustering and machine learning to identify optimal jurisdictions based on environmental-economic performance. The research aims to identify spatial  patterns of environmental-economic performance across 38 countries, cluster countries based on similarity profiles using data-driven clustering methods, model the relationship between carbon prices/taxes, economic indicators, and environmental indicators, and recommend optimal carbon tax ranges for each jurisdictional cluster. Adopting a quantitative approach, this study utilizes secondary data from 38 countries, encompassing variables such as carbon prices/taxes, GDP, carbon emissions, energy consumption, industrial contribution to GDP, Environmental Performance Index (EPI), and climate change scores. The analysis employs Ward's hierarchical clustering method and evaluates silhouette coefficients to assess clustering validity. The results classify countries into five distinct clusters with varying environmental-economic characteristics. Developed nations with high environmental performance (e.g., Sweden, Norway, Denmark) are recommended to implement high carbon taxes (USD 100–150 per ton CO₂), while developing countries with high emission intensity (e.g., Indonesia, Kazakhstan) are advised to adopt low initial rates (<USD 15 per ton CO₂). Transitional economies are suggested to implement intermediate rates (USD 20–60 per ton CO₂). This study underscores the necessity of carbon tax policy differentiation based on economic capacity and environmental performance, as well as the importance of international cooperation in technology transfer and energy transition financing. The theoretical contribution lies in integrating Pigouvian Tax frameworks, spatial approaches, and machine learning to develop a more adaptive environmental fiscal policy design.
Co-Authors Abadi, Rukhul Adi Rahardjo, Kusuma Ahmad Taufiq Alfiyatussholichah, Alfiyatussholichah Amirah, Fathin Amrina Yulfajar Anita Kartika Sari Arinanda, Rizka Maulidia Aulia Nurjami, Mesya Ayu, Dewi Bayu , Aditya Chamid, Abdul Della Putri Satiya Ningtyas Dewi Mumpuni Yudowati Dewie Trie Wijayati Eka Sulistyia Rini , Novita Ela Diana Saputri Emmywati Etin Puspita Sari Eva Wany Eva Wany, Eva Farikhah Rohmatul Hidayah Fitri Komariyah Hadmanti, Tiara Hendra Dwi Prasetyo Herdijanto, Teguh I.G.A Sri Deviyanti Ida, Rahvita Ijadiyah, Ni’matul Irawan, Wahyu Purno Jamhari Jamhari Kusuma Adi Rahardjo Kusuma Adi Rahardjo Kusuma Adi Rahardjo Lely Larasati Leonard Adrie Manafe Lisa Lisa Maghfiroh, Rahma Ulfa Maghfiroh, Rahma Ulva Martin Zebua Maxi Steven Sahetapy Meilina, Devi Miya Dewi Suprihandari Mochamad Fatchurrohman Mumpuni Yudowati, Dewi Nas’ifah, Zanitsa Nindya Kartika Kusmayati Ni’matul Ijadiyah Nofita Anggreani Novira Rihadatul Aisyah Nuruddin Nurwanti, Lathifah Aisha Parwita Setya Wardhani Puspitasari, Fanny Dwi Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Reza Nur Fauzi Rukhul Abadi Rukhul Abadi S, Hesti Ayu Sari, Anita Kartika Sari, Etin Puspita Stafrezar, Burhan Susanti, Lanny Regina Tobing, Herna Ulfa Maghfiroh, Rahma Wahjoedi, Tri Wahyu Handayani Wibowo , Nugroho Wulandari Harjanti Zahra, Gabinda Zulafa Arianty, Gabinda Zahra