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All Journal Community Engagement and Emergence Journal (CEEJ) The Contrarian: Finance, Accounting, and Business Research Indonesian Journal Economic Review (IJER) Advances: Jurnal Ekonomi & Bisnis
Happy Tatemba
Universitas Klabat, Manado, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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Investor reaction on value added tax incentives during COVID-19 Tatemba, Happy; Morasa, Jenny; Budiarso, Novi Swandari
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.169

Abstract

The COVID-19 pandemic is one of the causes of the weakening of the world economy. Anticipating these conditions, the Indonesian Government implemented several fiscal policies, one of which was the VAT incentive. The aim of this study is to examine the impact of this policy on the capital market. The sample from this study is listed firms in the property sector with an observation period of 2020 to 2022. The findings show that this policy effectively causes the market to become more efficient except during the second phase of implementation. Other findings also show that the implementation of VAT incentives can increase market risk in the property sector. This study also found that the implementation of the VAT incentive policy only had a small impact so that it did not provide a significant difference in returns except during the second phase of the implementation period.
Adaptasi Wajib Pajak Terhadap Coretax DJP Pada Masa Transisi 2025-2026: Netnografi Diskursus Publik Digital Happy Tatemba; Harke Revo Leonard Polii
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 6 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/5p31c423

Abstract

This study examines the adaptation of individual taxpayers (non-employees) and Micro, Small, and Medium Enterprises (MSMEs) to the implementation of the Directorate General of Taxes (DJP) Coretax system during the 2025–2026 transition period. The research employs a qualitative approach using netnography and qualitative content analysis of 48 purposively selected units of publicly available digital texts derived from official DGT documents, tax regulations, online news media, X/Twitter, YouTube, Instagram, and Facebook. The verified official data incorporated in this study include the pre-implementation phase (16–31 December 2024), the full implementation on 1 January 2025, the DJP official statement containing data as of 9 January 2025 at 18:55 WIB, the administrative sanctions relief policy under Decree KEP-67/PJ/2025, and data as of 5 March 2026 indicating that more than 6 million Annual Income Tax Returns (SPT) for Fiscal Year 2025 had been submitted, 15,268,493 Coretax accounts had been activated, and 12,514,829 individual taxpayers had registered for Authorization Codes/Electronic Certificates. The findings reveal three major themes: digital transition shock and procedural confusion, digital literacy gaps among non-employee individual taxpayers and MSMEs, and fluctuations in public trust toward the tax authority. The study demonstrates that technical difficulties do not occur in isolation; rather, they evolve into procedural uncertainty, encourage users to rely on informal learning resources and online tutorials, and ultimately influence trust in the DJP. The novelty of this article lies in its explanation of digital spaces as mechanisms of collective adaptation that operate through technical frictions, informal learning processes, and the reconstruction of trust during the adoption of digital taxation services. Practical implications include the need to strengthen user experience design, provide segmented digital literacy assistance, develop responsive risk communication strategies, and utilize digital spaces as valuable sources of policy feedback.  
Capital Structure and Social Signaling: A Dual Mechanism Analysis of Tax Aggressiveness in Emerging Markets Happy Tatemba; Ika Prayanthi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.764

Abstract

Purpose This research investigates the influence of capital structure and social signaling on corporate tax behavior, specifically testing the Monitoring Hypothesis and the Substitution Effect within the Indonesia Stock Exchange. Design and Methodology A quantitative explanatory design was employed, analyzing 85 observations from non financial companies. Data were retrieved from the Bloomberg Terminal and annual reports. The Generalized Linear Model (GLM) with a Gaussian distribution and identity link function was utilized to examine the causal relationships between the Debt to Equity Ratio (DER), Social Scores, and the Effective Tax Rate (ETR), while controlling for governance and innovation metrics. Findings Empirical Results demonstrate that DER has a significant positive effect on ETR, confirming that leverage serves as an effective external monitoring mechanism that reduces tax aggressiveness. Conversely, Social Scores exhibit a significant negative impact on ETR, supporting the Substitution Effect. This suggests firms utilize high social performance as a reputational shield to mask tax avoidance, validating the "CSR-Tax Paradox." Internal governance variables showed no significant influence. Originality and Value This study contributes to the literature by highlighting how external market signals such as leverage and social reputation that are more dominant drivers of tax behavior than internal oversight in emerging markets, providing regulators with new indicators for identifying tax risks. 
Antara Edukasi dan Keluhan: Analisis Kualitatif-Netnografis Konten Pajak Digital DJP dan Respons Pengguna Media Sosial Happy Tatemba; Harke Revo Leonard Polii
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.911

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis bagaimana DJP membingkai edukasi pajak digital di media sosial, serta bagaimana pengguna media sosial yang menunjukkan karakteristik atau kekhawatiran khas wajib pajak pemula merespons pesan, layanan Coretax, pelaporan SPT, dan prosedur administrasi pajak. Metode: Penelitian ini menggunakan analisis isi kualitatif berorientasi netnografis terhadap 45 unggahan/dokumen digital dan 36 fragmen komentar publik teranonimkan dari akun media sosial resmi DJP, laman DJP/Coretaxpedia, serta sumber pendukung, dalam periode Januari 2025-Juni 2026. Hasil dan Pembahasan: Temuan menunjukkan adanya ketegangan antara narasi DJP tentang pajak digital yang mudah dan modern dengan pengalaman pengguna yang memunculkan beban administratif berupa istilah teknis, validasi data, error sistem, hilangnya fitur, serta kebutuhan akan panduan operasional. Implikasi: Temuan ini mengimplikasikan perlunya edukasi pajak digital yang menekan beban administratif, memperjelas alur layanan, serta memperkuat respons institusional sebagai bagian dari upaya perbaikan kepercayaan publik. Originalitas: Penelitian ini menawarkan kebaruan dengan membaca komentar media sosial sebagai artefak kualitatif untuk memahami literasi pajak digital, beban administratif, dan kepercayaan terhadap layanan pajak digital.
Representasi Strategis Promosi dan Loyalitas Pelanggan pada Ritel Minimarket: Analisis Isi Kualitatif atas Dokumen Resmi Indomaret dan Alfamart Harke Revo Leonard Polii; Sandra J. R Kainde; Happy Tatemba; Edi Noersasongko
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.914

Abstract

Tujuan: Penelitian ini menganalisis bagaimana promosi dan loyalitas pelanggan direpresentasikan secara strategis dalam dokumen resmi Indomaret dan Alfamart. Fokus penelitian bukan untuk mengukur efektivitas strategi aktual, melainkan untuk membaca bagaimana kedua peritel membingkai promosi, keanggotaan, insentif berulang, dan kanal digital sebagai teks korporat yang ditujukan kepada publik. Metode: Penelitian ini menggunakan desain kualitatif deskriptif-komparatif melalui studi dokumen dan analisis isi kualitatif terhadap 14 dokumen resmi yang divalidasi pada 1 Mei 2026. Korpus mencakup halaman promosi, halaman keanggotaan, dokumen aplikasi digital, blog resmi, profil korporat, serta laporan tahunan. Data dianalisis dengan pendekatan hibrida melalui pembacaan berulang, pengodean unit makna, pengelompokan kategori, audit trail, dan code-recode. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa kedua peritel merepresentasikan promosi sebagai proposisi nilai yang menekankan hemat, urgensi, kemudahan, eksklusivitas anggota, dan manfaat berulang. Indomaret lebih menonjolkan variasi tema serta bahasa promosi yang dekat dengan rutinitas belanja harian, sementara Alfamart lebih menonjolkan keteraturan program, mekanisme poin, dan keterhubungan online-offline melalui Alfagift. Perbedaan ini tidak dipahami sebagai oposisi biner, karena Indomaret juga memiliki integrasi digital dan Alfamart juga menggunakan bahasa promosi persuasif. Implikasi: Hasil penelitian menunjukkan bahwa kedua peritel merepresentasikan promosi sebagai proposisi nilai yang menekankan penghematan, urgensi, kemudahan, eksklusivitas anggota, dan manfaat berulang. Indomaret lebih menonjolkan variasi tema serta bahasa promosi yang dekat dengan rutinitas belanja harian, sementara Alfamart lebih menonjolkan keteraturan program, mekanisme poin, dan keterhubungan online-offline melalui Alfagift. Perbedaan ini tidak dipahami sebagai oposisi biner, karena Indomaret juga memiliki integrasi digital dan Alfamart juga menggunakan bahasa promosi persuasif. Orisinalitas: Penelitian ini menggeser unit analisis dari persepsi konsumen ke dokumen korporat sebagai teks strategis serta mengembangkan arsitektur manfaat sebagai lensa analitis untuk membaca hubungan antara promosi, keanggotaan, dan loyalitas digital dalam ritel minimarket.
Co-Authors Edi Noersasongko Harke Revo Leonard Polii Ika Prayanthi Jenny Morasa Novi Swandari Budiarso Sandra J. R Kainde