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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Fittry Megasari Sijabat
Gunawan Widjaja Learning Centre
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ANALYSIS OF TAX POLICY EFFECTIVENESS IN THE DIGITAL AGE IN DEVELOPING COUNTRIES Fittry Megasari Sijabat
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2635

Abstract

In the digital age, developing countries are faced with unique challenges in implementing effective tax policies. Technological developments have facilitated international transactions, but also made tracking and measuring economic activity more complex. Many developing countries still rely on traditional tax systems that are less capable of handling the dynamics of the digital economy. This study examines the effectiveness of various digital tax policies that have been implemented in several developing countries, while evaluating the most successful strategies. The analysis shows that strengthening tax administration capacity and international collaboration are key to reducing tax avoidance and increasing revenue from the digital sector. In addition, the adoption of new technologies, such as big data and artificial intelligence, as well as improving digital literacy among tax officials, are crucial for the successful implementation of tax policies in the digital era. With the right approach, developing countries have great potential to improve the effectiveness of their tax policies and optimally utilise the development of the digital economy.
ANALYSIS OF TAX POLICY AND REGULATION ON FINTECH SERVICES IN INDONESIA: IMPACT ON INNOVATION AND THE DIGITAL ECOSYSTEM Fittry Megasari Sijabat
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 11 (2025)
Publisher : Adisam Publisher

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Abstract

The rapid development of the financial technology (fintech) industry in Indonesia has had a significant impact on the transformation of digital financial services. However, this growth has also given rise to an urgent need for balanced tax and regulatory policies to ensure innovation and the sustainability of the digital ecosystem. This study aims to analyse the influence of tax and regulatory policies on fintech service innovation and its impact on the digital ecosystem in Indonesia. The method used is a literature review with a content analysis approach to various regulatory documents, official reports, and academic literature related to fintech taxation and regulation. The results show that overly burdensome tax policies can hinder innovation, while adaptive regulations, such as the implementation of regulatory sandboxes, can promote the healthy and inclusive growth of fintech services. Therefore, a balance between fiscal and regulatory aspects and synergy among stakeholders are key to the successful development of a competitive and sustainable fintech industry in Indonesia.
TECHNOLOGICAL INNOVATION IN FINTECH SECTOR TAXATION: STRATEGY, IMPLEMENTATION, AND CHALLENGES Fittry Megasari Sijabat
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 11 (2025)
Publisher : Adisam Publisher

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Abstract

The rapid development of the financial technology (fintech) sector demands technological innovation in the taxation system to improve the effectiveness of tax administration and compliance. This study aims to examine the strategies and implementation of technological innovation in fintech sector taxation and identify the challenges faced in its application in Indonesia. The method used is a literature review with descriptive-qualitative analysis of literature, regulations, and official publications related to taxation and fintech. The results show that the main innovation strategies include electronic data integration, the use of big data analytics, blockchain, and artificial intelligence to improve transparency and automation in taxation. The implementation of tax technology needs to be supported by adaptive regulations, adequate digital infrastructure, cross-agency collaboration, and strengthening human resource capacity. Despite its great potential, there are significant challenges in the form of regulatory barriers, infrastructure limitations, data security risks, and socio-economic resistance, especially from small and medium-sized businesses. This study recommends an integrated approach in the form of strengthening digital and tax literacy, incentives for innovative fintech players, and international cooperation to support effective and inclusive digital tax management. Thus, technological innovation in fintech taxation can drive an increase in state revenue while creating a sustainable digital financial ecosystem in Indonesia.
THE ROLE OF TRAINING AND DEVELOPMENT IN IMPROVING ECONOMIC COMPETITIVENESS Fittry Megasari Sijabat
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 3 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

This research examines the important role of Human Resource (HR) training and development in improving economic competitiveness. In the era of globalisation and rapid technological advancement, the quality of human resources is a key factor in determining the competitive advantage of a country or organisation. This study uses the literature analysis method. The results show that effective HR training and development can increase productivity, encourage innovation, and improve adaptability to market changes. Furthermore, it was found that sustainable HR development contributes to the reduction of skills gaps, improvement of workers' quality of life, and strengthening of strategic economic sectors. In conclusion, investment in training and development is a critical strategy in improving economic competitiveness.
BLOCKCHAIN INTEGRATION IN THE FINANCIAL INDUSTRY:OPPORTUNITIES AND CHALLENGES BASED ON LITERATURE REVIEW Fittry Megasari Sijabat
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 5 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

This research aims to explore the opportunities and challenges of integrating blockchain technology in the financial industry through a comprehensive literature review. Blockchain promises to improve efficiency, transparency, and security in various financial processes, including reduced transaction costs and accelerated settlement. However, its implementation is faced with various challenges, such as scalability issues, regulatory uncertainty, and the need for security sustainability. This study finds that while the potential of this technology is great, the full realisation of its benefits requires a strategic approach, clear regulations, and collaboration between stakeholders. This study is expected to provide greater insight into how blockchain can be effectively adopted in the financial industry, as well as the steps needed to overcome the existing barriers.
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