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This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Educoretax Sinergi International Journal of Accounting and Taxation Sinergi International Journal of Law Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia
Heriantonius Silalahi
Telkom University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Enhancing Tax Compliance in Indonesian Government Institutions: Identifying and Mitigating Inhibiting Factors Silalahi, Heriantonius
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.783

Abstract

Tax compliance in Indonesian government institutions significantly affects national revenue and resource allocation. This study addresses tax non-compliance by identifying its causes and proposing mitigation strategies. The research aims to understand why government institutions in Indonesia struggle with tax compliance, with objectives including identifying inhibiting factors, assessing their impact, and proposing mitigation strategies. This integrated approach encompasses various elements, including a descriptive analysis approach, comprehensive literature research, comparative analysis, a qualitative research approach, and secondary data collection. Findings highlight complex regulations, inadequate tax education, and inconsistent enforcement as compliance hindrances. The study quantifies their impact. Proposed solutions include simplifying tax rules, enhancing tax education, and enforcing tax laws. In conclusion, this research informs policymakers, tax authorities, and government officials about tax compliance challenges, offering insights to improve tax collection and resource allocation, potentially increasing government revenue and promoting sustainable development.
Reconfiguring Tax Sovereignty under the OECD Two-Pillar Framework: Legal and Institutional Readiness in a Developing Economy Silalahi, Heriantonius
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i4.297

Abstract

Purpose – This article looks at how developing countries deal with the OECD's two-pillar international tax framework while protecting their own taxing abilities. Design/methodology/approach – A qualitative, normative, juridical, and comparative policy-analytical method guides the study. Domestic tax laws, international tax treaties, and institutional arrangements are examined through doctrinal and comparative legal analysis to determine the country's preparedness for implementing the new global tax architecture. Findings – The findings show that readiness for the two-pillar framework is not black and white, or homogeneous, but rather incremental. The pace of legal transplants and administrative capacity development varies; sovereign concerns strongly influence the sequence of reform. Rather than being a form of opposition to global coordination, partial alignment seems to be a deliberate tactic for negotiating the institutional constraints and distributive risks that are part and parcel of the process of harmonising international taxes. Originality/value – The paper contributes to the concept of adaptive fiscal sovereignty, showing that readiness for global tax reform is emergent rather than being solely an end-point in compliance. The text is among the first to take a thorough look at the connection between legal preparedness, administrative capacity and sovereign jurisdiction in the OECD's two-pillar approach. Research Implications – The results expand the existing literature on international tax governance by offering a new interpretation of readiness for implementation as a tactical policy option. Academic researchers and policymakers interested in fair processes for incorporating international tax norms within developing countries can find valuable insights here.
Co-Authors Ana, Lenny Barus, Dionisius Christian Hamdany Budi Kurnia Han, Steven Ihsan, Maulana Afif Kurnia, Budi Maulana, Nandi