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All Journal Journal of Taxation Insights Policy Practice
Diana Magfiroh
Universitas Cendikia Mitra Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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The Influence of Corporate Tax Rate Reductions on Foreign Direct Investment (FDI): Evidence from Emerging Markets Diana Magfiroh
Journal of Taxation Insights Policy Practice Vol. 1 No. 1 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i1.8

Abstract

This study investigates the impact of corporate tax rate reductions on foreign direct investment (FDI) inflows in emerging markets. The study employs a quantitative approach, using both cross-sectional and panel data analysis, to assess whether lower corporate tax rates significantly increase FDI and to identify other factors that may moderate this relationship. Data from 25 emerging markets are analyzed using purposive sampling. Regression analysis using the Ordinary Least Squares (OLS) method showed a statistically significant relationship between corporate tax reductions and increased FD I inflow (p 0.05). The study identifies several challenges in implementing effective tax reduction policies. The findings highlight the need for a comprehensive approach that goes beyond simple tax cuts.
Digital Transformation and Financial Report Accountability: A Study of MSMEs Post-Pandemic in Indonesia Diana Magfiroh
Journal of Taxation Insights Policy Practice Vol. 1 No. 2 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i2.14

Abstract

Digital transformation has become inevitable for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia following the COVID-19 pandemic. However, the adoption of digital technology by MSMEs has not been fully followed by increased accountability in financial reporting. This study aims to analyze the extent to which digital transformation has influenced MSME financial reporting practices and to identify inhibiting factors and strategies for improving technology-based financial accountability. This study used a qualitative approach with a case study design. Data were collected through in-depth interviews, field observations, and questionnaires distributed to MSME actors and administrative staff in DKI Jakarta, West Java, and Central Java. The results show that the majority of MSMEs have adopted digital technology for recording transactions and sales but have not yet integrated these systems into standardized financial reporting practices. The main obstacles include low digital accounting literacy, limited time and resources, and the absence of direct incentives from the government or financial institutions. The most effective strategies for improving accountability are through practice-based training, community mentoring, and integrating digital reporting with access to financing. This study concludes that digital transformation has the potential to strengthen MSME financial accountability if supported by policy interventions and human resource capacity building.
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