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All Journal Jurnal Ilmiah Akuntansi Kesatuan Educenter: Jurnal Ilmiah Pendidikan EDUCENTER JURNAL PENDIDIKAN
Dewantara, Bachtiar
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Economics, Econometrics & Finance Education Health Professions

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China's high-speed rail project as a debt trap? lessons learned from Sri Lanka's bankruptcy situation Dewantara, Bachtiar; Pawar, Avinash; Ramdhany, Muhamad Arief; Fathulliansyah, Noor; Loupias, Henry H.
Educenter : Jurnal Ilmiah Pendidikan Vol. 4 No. 1 (2025): Educenter: Jurnal Ilmiah Pendidikan
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/educenter.v4i1.1673

Abstract

Speed Rail (KCIC) project, developed under China’s Belt and Road Initiative (BRI). The research addresses the urgency of assessing whether large-scale infrastructure projects financed through bilateral loans risk creating long-term debt dependency, drawing lessons from Sri Lanka’s Hambantota Port case. The objectives are to evaluate the potential of the KCIC to drive economic growth while identifying financial vulnerabilities, and to explore how such insights can contribute to civic education and policy literacy in Indonesia. A qualitative descriptive case study approach is applied, using secondary data from government reports, academic literature, and credible media sources, framed within dependency theory and the debt-trap diplomacy discourse. Findings reveal that although the KCIC has potential benefits for connectivity and investment attraction, significant cost overruns and reliance on long-term foreign loans may expose Indonesia to fiscal risks similar to those experienced by Sri Lanka. Policy recommendations include diversifying financing sources, enhancing project governance, and embedding infrastructure analysis into public policy and strategic leadership education. These measures can strengthen national capacity to negotiate and manage large-scale infrastructure projects, aligning economic development with sustainable sovereignty.
Behavioral Biases in Corporate Tax Compliance in Indonesia: The Moderating Role of Culture and Digital Technology Dewantara, Bachtiar; Nugraha; Disman; Sari, Maya; Ramdhany, Muhamad Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4017

Abstract

This study aims to analyze the effects of various behavioral biases on corporate tax compliance in Indonesia and examine the moderating roles of cultural variation and digital technology. A quantitative approach was used, with data collected through a questionnaire distributed to 384 corporate taxpayers across Indonesia using proportional random sampling. The analysis was conducted using Partial Least Squares (PLS) and moderation regression techniques. The results show that optimism bias and fairness perception significantly influence corporate tax compliance, while status quo bias, heuristic bias, and framing effect do not. Cultural variation and digital technology moderate the effects of certain behavioral biases, highlighting the role of social and digital contexts in shaping tax-related decisions. These findings suggest that taxpayer behavior is not solely rational but also influenced by psychological and contextual factors. The study offers theoretical insights by integrating behavioral economics with contextual moderators in tax compliance behavior. Practically, it suggests that tax authorities should leverage behavioral insights and digital technologies to enhance compliance strategies. This research uniquely contributes by examining the intersection of behavioral biases, cultural variation, and digital technology in the context of corporate tax compliance in Indonesia.
China's high-speed rail project as a debt trap? lessons learned from Sri Lanka's bankruptcy situation Dewantara, Bachtiar; Pawar, Avinash; Ramdhany, Muhamad Arief; Fathulliansyah, Noor; Loupias, Henry H.
Educenter : Jurnal Ilmiah Pendidikan Vol. 4 No. 1 (2025): Educenter: Jurnal Ilmiah Pendidikan
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/educenter.v4i1.1673

Abstract

Speed Rail (KCIC) project, developed under China’s Belt and Road Initiative (BRI). The research addresses the urgency of assessing whether large-scale infrastructure projects financed through bilateral loans risk creating long-term debt dependency, drawing lessons from Sri Lanka’s Hambantota Port case. The objectives are to evaluate the potential of the KCIC to drive economic growth while identifying financial vulnerabilities, and to explore how such insights can contribute to civic education and policy literacy in Indonesia. A qualitative descriptive case study approach is applied, using secondary data from government reports, academic literature, and credible media sources, framed within dependency theory and the debt-trap diplomacy discourse. Findings reveal that although the KCIC has potential benefits for connectivity and investment attraction, significant cost overruns and reliance on long-term foreign loans may expose Indonesia to fiscal risks similar to those experienced by Sri Lanka. Policy recommendations include diversifying financing sources, enhancing project governance, and embedding infrastructure analysis into public policy and strategic leadership education. These measures can strengthen national capacity to negotiate and manage large-scale infrastructure projects, aligning economic development with sustainable sovereignty.
Co-Authors Disman Fathulliansyah, Noor Loupias, Henry H. M. Arief Ramdhany Maya Sari Nugraha Pawar, Avinash