Article Per Year (5 Year)
p-Index From 2021 - 2026
0.835
P-Index
This Author published in this journals
All Journal Educoretax Journal of Law, Administration, and Social Science Jurnalku
Wijaya, Alif Sukhairi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Educoretax

 1 
From hearts to treasury: A systematic review of tax morale's impact on revenue collection Wijaya, Alif Sukhairi; Irawan, Ferry
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1480

Abstract

This research aims to analyze the relationship between tax morale and tax revenue based on a systematic literature review. Tax morale, as the intrinsic motivation of taxpayers to pay taxes, has become a major focus in efforts to improve tax compliance and tax revenue. Through the Systematic Literature Review (SLR) method, this study examines 57 scientific articles published in Scopus and Web of Science indexed journals during the 2010-2024 period. The analysis results show that there is a positive and significant relationship between tax morale and tax revenue. Factors influencing tax morale include trust in government institutions, perceptions of tax system fairness, social norms, and demographic characteristics of taxpayers. Additionally, it was found that policy interventions focusing on improving tax morale are more effective in increasing tax revenue compared to traditional deterrence approaches. This research provides theoretical and practical implications for developing more effective tax policies by considering the psychological and social aspects of taxpayers.
Shadows and shortfalls: Unraveling the relationship between informal economies and fiscal capacity Wijaya, Alif Sukhairi; Wijaya, Suparna
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1481

Abstract

This research aims to analyze the effect of the shadow economy on tax revenue through a Systematic Literature Review (SLR) approach. The shadow economy, which encompasses unrecorded and unreported economic activities, has a significant impact on a country's fiscal capacity. The SLR method was used by conducting a systematic search of the Scopus, Web of Science, and Science Direct databases for publications from 2010-2024. From 1,235 identified articles, 42 articles were extracted and analyzed in depth based on established inclusion and exclusion criteria. The review results show that the shadow economy consistently correlates negatively with tax revenue, with varying magnitudes of influence based on country characteristics, economic structure, and taxation systems. Determinant factors that strengthen this relationship include high tax burdens, regulatory complexity, corruption, low institutional effectiveness, and the level of public tax awareness. This study also identifies several effective tax policy mechanisms in mitigating the negative effects of the shadow economy, including digitalization of tax administration, enhancing the capacity of tax authority institutions, and voluntary compliance programs. The theoretical and practical implications of these findings provide a comprehensive information foundation for policymakers in designing optimal tax revenue strategies amid informal economy challenges.
Co-Authors Ferry Irawan