Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Media Hukum Indonesia (MHI)
Ramadhan, Novandio Satria
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Adaptive Approaches to Tax Enforcement Amid the Emerging Challenges of the Digital Economy Rohmatuloh, Piki; Denasetya, Mochamad Rif'at; Persada, Muhammad Azaria Kanigara; Ma'ruf, Nurulloh Misbahul; Ramadhan, Novandio Satria; Najmudin, Nandang
Media Hukum Indonesia (MHI) Vol 4, No 1 (2026): March
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17837519

Abstract

Tax law enforcement in the digital economy era has become a major challenge for governments in ensuring taxpayer compliance amid technological advancements and cross-border business models. This study aims to analyze adaptive strategies for tax law enforcement to remain relevant in responding to digital transformation. The research uses a qualitative literature study approach, referring to Soerjono Soekanto’s theory of law enforcement, Everett Rogers’ diffusion of innovation theory, and Lawrence M. Friedman’s legal system framework. The findings indicate that the effectiveness of tax law enforcement is highly influenced by regulatory readiness, the quality of human resources, and the utilization of information technology such as big data and artificial intelligence in monitoring. The discussion emphasizes the need for inter-agency synergy and digital literacy for taxpayers to prevent tax evasion. The conclusion highlights the importance of adaptive strategies focused on collaboration, technological innovation, and fiscal justice to establish a transparent and sustainable tax system.
Co-Authors Denasetya, Mochamad Rif'at Ma'ruf, Nurulloh Misbahul Nandang Najmudin Persada, Muhammad Azaria Kanigara Rohmatuloh, Piki