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Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Published by Direktorat Jenderal Pajak
ISSN : -     EISSN : 26865718     DOI : https://doi.org/10.52869/st.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, merupakan jurnal ilmiah perpajakan yang diterbitkan oleh Direktorat Jenderal Pajak yang memuat hasil penelitian ilmiah berupa kajian, baik secara teori maupun empiris, atas isu dan problematika seputar perpajakan. Setiap artikel yang diterbitkan di Scientax merupakan artikel hasil kajian dan riset yang bersumber dari studi literatur, review literatur, penelitian lapangan, best practice dan/atau kombinasi dari setiap kegiatan ilmiah tersebut. Artikel yang diterbitkan dalam Scientax telah melalui proses review, evaluasi dan penyuntingan oleh Dewan Redaksi, Mitra Bestari dan Anggota Staf Editorial. Scientax diterbitkan 2 (dua) kali dalam setahun, yaitu Oktober dan April, dan terbuka untuk umum, praktisi, peneliti, pegawai, dan pemerhati masalah perpajakan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 94 Documents
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The Influence of Tax Competition on Corporate Income Tax Rates and Tax Holidays in ASEAN-6 Ratri Bening Pitaloka; Kuwat Slamet
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 1 (2025): Oktober: The Future of Tax Administration: Integration of Technology, Policy an
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v7i1.993

Abstract

This research is motivated by the tax competition phenomenon, where countries compete to offer attractive tax policies to attract investors and boost national revenue. Two key instruments often employed are Corporate Income Tax (CIT) rate adjustments and tax incentives in the form of tax holidays. The purpose of this research is to analyse the impact of tax competition on CIT rates and tax holiday policies in six ASEAN countries: Indonesia, Malaysia, Thailand, Philippines, Singapore, and Vietnam. Over the past decade, most ASEAN-6 countries have reduced CIT rates and extended the maximum tax holiday period. This research employs a quantitative approach using regression coefficient tests, a reliability analysis model, and determination coefficient values. The findings reveal that tax competition has a positive impact on CIT rates and tax holidays in ASEAN-6. However, the effect on CIT rates is not significant, neither partial nor simultaneity effect. In contrast, tax competition significantly influences tax holiday policies, either a partial or a simultaneous effect. These findings are expected to provide insights into understanding the dynamics of tax competition and its implications for tax policy.
Data Mining Innovation to Predict the Duration of Tax Disputes: A Case Study in Indonesia Donny Maha Putra
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 1 (2025): Oktober: The Future of Tax Administration: Integration of Technology, Policy an
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v7i1.1006

Abstract

The resolution of complex tax disputes poses a significant challenge to Indonesia's tax system, impacting administrative efficiency and taxpayer certainty. This study develops prediction models for tax dispute resolution duration using machine learning techniques: Decision Tree, Random Forest, and Support Vector Machine (SVM). The analysis covers 16,223 dispute cases from 2016 to 2023, employing data mining to identify critical factors influencing resolution times. Results indicate that Random Forest and SVM models achieve high accuracy (99.7%), significantly outperforming traditional methods. The Random Forest excels in interpretability, whereas the SVM delivers stable predictions compared to the Decision Tree. These findings imply potential improvements in dispute resolution speed, resource optimization, administrative transparency, and automation, thereby reducing case backlogs and enhancing taxpayer confidence. The primary contribution lies in applying machine learning to enhance Indonesia's tax dispute resolution efficiency, providing an accurate, objective, and data-driven method. This research also suggests future opportunities to develop advanced prediction models using ensemble learning or deep learning techniques. Such developments could further enhance the fairness and transparency of the tax system.
Blockchain in Taxation: A Systematic Literature Review (2017-2022) Pradhika Yudha Dharma
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 1 (2025): Oktober: The Future of Tax Administration: Integration of Technology, Policy an
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v7i1.1015

Abstract

The rapid evolution of digital technologies has positioned the implementation of blockchain technology in the field of taxation as a uniquely compelling and necessary research topic, given the government's need to enhance the efficiency and security of revenue collection. This paper addresses the current research landscape by presenting a comprehensive Systematic Literature Review (SLR), summarizing the diverse studies that explore the intersection of tax systems and distributed ledger technologies. Following a rigorous screening and selection process covering publications from January 2017 to October 2022, the analysis focused on 16 relevant primary studies, drawn from an initial pool of 326 articles. The synthesis of these studies reveals that the most dominant research themes concentrate heavily on the integration of blockchain for Value Added Tax (VAT), represented by six papers, and for broader general tax administration, which accounts for five papers. Despite the identified benefits—such as increased transparency and security—the review also highlights significant challenges. The most frequently cited obstacles to adoption are critical concerns over data privacy issues, high implementation costs, and the persistent oracle problem, which relates to verifying the accuracy of off-chain data submitted to the blockchain.
Analisis Pengenaan Pajak Pertambahan Nilai (PPN) pada Daging Premium: Usulan Desain Kebijakan Helmalia Cahyani; Riko Riandoko
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 2 (2026): Rethinking Tax Administration in the Digital Economy: From Data Analytics to Co
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/jd2kc118

Abstract

The exemption of value-added tax (VAT) on all types of meat is considered inconsistent with the principle of fairness due to the significant price disparity between premium meat and meat for general consumption. Although the issue of imposing VAT on premium meat has emerged since the enactment of the HPP Law, no specific technical regulation has yet been established. This study aims to analyse the policy considerations for imposing VAT on premium meat and to formulate a policy design to support its implementation. Using a descriptive qualitative approach with data collected through triangulation, the study finds that the policy can be considered based on several factors, including fiscal burdens arising from tax expenditure, inequality in the distribution of tax facilities, and the need to optimise state revenue. The policy is also supported by the existing legal framework under the HPP Law. In terms of policy design, the analysis proposes the use of cut-based classification criteria to define the taxable object while from the perspective of the collection mechanism, the specific VAT scheme is considered more advantageous as it is administratively simpler and has the potential to generate higher state revenue.

Page 10 of 10 | Total Record : 94

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