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Dynamics of fiscal resilience: A comparative analysis of tax buoyancy in South and Southeast Asia Wijaya, Suparna; Ghery, Syahra; Harits, Naufal Muhammad; Aulia, Clara; Hanifah, Hadijah; Ardana, I Putu Wisnu
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1439

Abstract

This research aims to explore, analyze, and compare tax buoyancy in South Asian and Southeast Asian countries through a comprehensive literature study approach. The secondary data used in this study were obtained from various reliable sources such as indexed academic journals, reports from international organizations (IMF, World Bank, ADB), and government policy documents. The analysis shows significant variations in tax buoyancy across countries, influenced by the complexity of tax systems, effectiveness of fiscal policies, levels of tax compliance, and macroeconomic conditions. Countries with more efficient tax administration systems, broad tax bases, and higher compliance levels exhibit greater tax buoyancy (>1), reflecting tax revenue capacity that is responsive to economic growth. Conversely, countries with less effective tax systems, narrow tax bases, and low compliance experience lower tax buoyancy (<1). This research reveals that income taxes and value-added taxes consistently show higher buoyancy compared to customs duties and excise taxes in both regions. These findings provide important policy implications for the development of more adaptive and effective fiscal policies in the region, particularly through comprehensive tax reforms, strengthening tax administration, broadening the tax base, and improving taxpayer compliance to support sustainable economic development.
Peningkatan literasi keuangan untuk murid dan wali murid di sekolah alternatif anak jalanan: Pencegahan penipuan dan pengelolaan keuangan sederhana Setiawan, Andi; Praptiningsih, Praptiningsih; Fathurrahman, Nabila Aisha; Aguinaldo, Aguinaldo; Hussein, Jagad Satrio; Assyaeid, Fahmi Adnan; Silitonga, Natasya Juliarta; Hanifah, Hadijah; Indarti, Desty; Oktavia, Reza; Gikamaesta, Titha Aulia; Soap, Silva Fahsya Abdulrachman; Daryatinnisa, Nisrina; Firhan, Cygan Achmad; Mardhianindro, Berry
Pengmasku Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i2.1193

Abstract

Program S1AK BERAKS1 2024, yang diadakan oleh Himpunan Mahasiswa S1 Akuntansi Universitas Pembangunan Nasional "Veteran" Jakarta, merupakan sebuah inisiatif yang bertujuan untuk memberdayakan anak-anak melalui pendidikan dan meningkatkan literasi keuangan di kalangan orang tua mereka. Dengan tema "TEACH: Transforming Empowerment through Action, Contribution, and Humanity", program ini dilaksanakan pada 24 Agustus 2024 di Sekolah Alternatif Anak Jalanan (SAAJA) dan melibatkan berbagai pihak, termasuk mahasiswa, dosen, dan pengurus sekolah. Kegiatan ini dirancang untuk memberikan dampak positif jangka panjang dengan mengedukasi anak-anak tentang dasar-dasar pengelolaan keuangan melalui metode fun learning yang interaktif, serta memberikan penyuluhan kepada orang tua tentang cara mengelola keuangan secara bijak guna menghindari jebakan kejahatan keuangan seperti judi online, pinjaman online, dan bank keliling. Selain itu, program ini juga bertujuan untuk membekali peserta dengan pengetahuan yang dapat membantu mereka membangun masa depan yang lebih baik, dengan harapan bahwa model pemberdayaan ini dapat diadopsi dalam program-program serupa di masa mendatang.