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All Journal JURNAL AGROSAINS : Karya Kreatif dan Inovatif Abdimas Langkanae Bussman Journal : Indonesian Journal of Business and Management Phonologie : Journal of Language and Literature Economics and Business Journal (JIMBE) Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Ekonomi Terapan GEMBIRA (Pengabdian Kepada Masyarakat) Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani Journal of Economics and Management Technologies
Burhamzah, Rahmat
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Economics and Business Journal

 1 
Core Tax Administration System and Transformation of Risk-Based Taxpayer Compliance Supervision in Indonesia Burhamzah, Rahmat; Rauf, Deddy Ibrahim; Rahmat, Muhammad Rijal Alim
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.358

Abstract

Digital transformation is an important agenda in tax administration reform in Indonesia. One of the strategic steps taken by the Directorate General of Taxes (DGT) is the implementation of the Core Tax Administration System (CTAS) as a core system that integrates all tax administration processes. This study aims to examine the role of CTAS in strengthening taxpayer compliance supervision in Indonesia. The research uses a qualitative descriptive approach by utilizing secondary data in the form of DGT performance reports, official publications, and literature related to tax modernization. The analysis was carried out by examining changes in administrative processes, data management, and supervision patterns after the implementation of CTAS. The results of the study show that CTAS plays a role in improving the quality and integration of tax data, strengthening risk-based supervision, and supporting more systematic compliance monitoring. However, the effectiveness of the implementation of CTAS still faces challenges, especially related to the readiness of human resources and the equitable distribution of technological infrastructure.
Resilience of Indonesian Stock Market to Fed Policy: Bibliometric Review Rahmat, Muhammad Rijal Alim; Burhamzah, Rahmat
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.322

Abstract

This study conducts a bibliometric analysis of literature (2015-2025) on Indonesian stock market resilience to Federal Reserve monetary policy shocks. Data were collected from Google Scholar using Publish or Perish 8 with relevant keywords. A total of 82 publications with 476 citations (h-index = 9) were identified. VOSviewer was used for bibliometric analysis to map keyword co-occurrence in titles and abstracts. Network visualization revealed three dominant clusters: (1) Federal Reserve monetary policy and capital flow spillovers, (2) market volatility and investor behavior, and (3) financial resilience and domestic policy responses. The overlay timeline indicated a shift from spillover and volatility issues in mid-decade to resilience topics in recent years. The literature suggests that while the Indonesian stock market remains sensitive to Fed rate changes, it has shown growing resilience due to proactive domestic policy interventions
Co-Authors Abdul Rahman Alamsyah - Alim Rahmat, Muhammad Rijal Ambo Dalle Anang Setiawan Angraeny, Femmy Angreany, Femmy Asri, Wahyu Kurniati Azlan Azhari Burhamzah, Muftihaturrahmah Johar Amir Josafat Gracia Ginting M. Yunasri Ridhoh Majiding, Nurul Chalisa Manahali, Misnah Mannahali, Misnah Muhammad, Fadil Patima, Khusnul Rahmat, Muhammad Rijal Alim Rais, Ahmad Rauf, Deddy Ibrahim Ridwan Andi Mattoliang Romansyah Sahabuddin Sarmita Samad, Ita Suhaeb, Laelah Azizah S. Syahrul, Khaidir Syarifah Fatimah, Syarifah Tenri Sayu Puspitaningsih Dipoatmodjo