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All Journal Amnesty: Jurnal Riset Perpajakan
Lina Mariana
Universitas Indonesia Timur
Economics, Econometrics & Finance

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The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study Lina Mariana; Sariana Damis; Hernianti Harun; Nur Sandi Marsuni
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/fvw9en95

Abstract

This study aims to systematically examine the role of Human Resources (HR) competence in the field of taxation on compliance and effectiveness of tax obligations, both in the private and public sectors. This study was conducted through a literature review method by examining various scientific journals, articles, and relevant previous research results. The main focus of the study is on the dimensions of HR competence such as technical knowledge of taxation, training and certification (eg tax brevet), and professional experience in managing tax obligations. The results of the study indicate that HR with high competence in the field of taxation tend to be able to significantly increase taxpayer tax compliance, both in terms of formal (reporting) and substantive (payment and planning). In addition, strengthening HR capacity has been proven to minimize the risk of administrative errors, reduce potential sanctions, and support more efficient and accountable tax planning strategies. Adequate tax literacy also encourages increased communication between companies and tax authorities, thereby creating a healthier compliance climate. This study concludes that HR competence is one of the main pillars in modern tax management and must be a priority in the development of tax policies and organizational governance strategies. The findings of this literature review are expected to be a reference for policy makers, academics, and practitioners to develop a more structured and sustainable HR strengthening program in the taxation sector.
Digital Economy Taxation in Global Perspective: A Systematic Literature Review and Cross-Country Comparison Anastasia D'Ornay; Lina Mariana; Sariana Damis; Hernianti Harun; Rusli; Matteo Rossi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/f6302t69

Abstract

This study systematically examines the evolution, implementation, and challenges of digital economy taxation across various jurisdictions to provide a comprehensive understanding of global policy trends. Using the PRISMA (2020) framework, a systematic literature review was conducted covering 65 peer-reviewed articles, policy papers, and institutional reports published between 2020 and 2025. The review identifies three dominant themes: (1) the emergence of Digital Services Taxes (DST) and their fiscal implications, (2) the implementation of the OECD/G20 Two-Pillar Solution emphasizing global minimum taxation, and (3) administrative digitalization for tax compliance improvement. A cross-country comparison highlights significant disparities between developed and developing economies in policy adoption, compliance infrastructure, and digital readiness. While OECD member states prioritize the harmonization of tax bases and avoidance of double taxation, developing nations focus on revenue mobilization and fairness in taxing digital activities. The findings reveal that the global minimum tax enhances coordination among multinational enterprises but poses administrative challenges in low-income countries. The study contributes to international taxation discourse by integrating evidence from diverse contexts and proposing a conceptual model linking digital transformation, tax equity, and compliance efficiency. Future research should explore the long-term economic and behavioral impacts of digital tax regimes, especially in the context of global e-commerce and cross-border data monetization.
Co-Authors Anastasia D'Ornay Hernianti Harun Hernianti Harun Matteo Rossi Nur Sandi Marsuni Rusli Sariana Damis Sariana Damis