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Implementation of the Uncollectible Receivables Settlement Policy in the Provincial Government of the Special Region of Jakarta Utari, Nikesari Puji; Setyowati, Milla S.
Journal of Public Representative and Society Provision Vol. 4 No. 3 (2024): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v4i3.447

Abstract

The purpose of this article is to examine the various implementations of policies related to the resolution of uncollectible regional debts that have been carried out by the Provincial Government of the Special Capital Region of Jakarta. Regional debts are important assets that can be viewed from the perspective of both potential utilization and accountability. This study employs a literature review, in which the author analyzes the extent to which the implementation of policies for resolving uncollectible debts in the Special Capital Region of Jakarta has been effective. The various implementations already applied are expected to provide certainty regarding the collection of regional debts, as they represent a potential source of revenue for the local government.
Digital Transformation in Taxation Systems: A Systematic Literature Review Chairunissa, Dinda; Setyowati, Milla S.
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2659

Abstract

Digital transformation in tax administration has become a priority strategy in various countries to improve efficiency, transparency, and compliance. This study conducted a Systematic Literature Review (SLR) of 14 empirical articles published between 2020 and 2025 to synthesize the current knowledge on the application of digital technology in tax systems. The review explored key themes, including drivers of technology adoption (such as perceived usefulness, trust, and digital readiness), barriers (such as privacy issues, infrastructure limitations, and system complexity), theoretical frameworks used (TAM, UTAUT, TOE, and Signaling Theory), and the impact of digitalization on tax compliance. Most studies demonstrated increased accessibility, increased freedom, and administrative efficiency, but some also noted limited or negative impacts due to weak institutional capacity and weak law enforcement. The study also identified important gaps in the literature, such as a lack of longitudinal studies, a lack of exploration of frontier technologies (such as blockchain and ethical AI), and low representation from developing countries. Based on these findings, this study presents an integrative conceptual framework and recommends policies for building an adaptive, credible, and data-driven digital tax system.