Review of Management, Accounting, and Business Studies
Vol. 6 No. 2 (2025): Accepted Issue

Tax reform strategies to strengthen Indonesia’s digital economy contribution

Iman Supriadi (Unknown)
Fatchurrohman, Mochamad (Unknown)
Sari, Etin Puspita (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

This research aims to deeply investigate tax strategies and policies to increase the tax ratio in Indonesia, especially in the face of increasingly complex dynamics of the digital economy and global fragmentation. Using a descriptive and qualitative analytical approach, through literature studies, secondary data analysis, and case studies, this research aims to identify crucial obstacles in the taxation domain, formulate effective strategies to increase the tax ratio, and scientifically evaluate their impact. The results of the research highlight the state of Indonesian taxation, the strategies that can be applied to increase the tax ratio, as well as scientific contributions through the development of new concepts and the application of sustainable taxation strategies. The contribution of this paper lies in the formulation of policy recommendations that are not only theory-based but also supported by empirical evidence, in order to strengthen the foundation of Indonesia's tax system. In addition, this study provides direction for further research in the field of taxation and economics, directing future research agendas to deepen understanding and develop more effective policies in the face of changing global taxation dynamics.

Copyrights © 2025






Journal Info

Abbrev

REVENUE

Publisher

Subject

Economics, Econometrics & Finance

Description

Review of Management, Accounting, and Business Studies is a set of international journals which are managed by Universitas Pendidikan Nasional. It is under supervised of the Faculty of Economics and Business. It will be published regularly in two times per year on April and December. Review of ...