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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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Pengaruh Inclusive Leadership dan Job Crafting terhadap Work Engagement dengan Person-Job Fit sebagai Variabel Mediasi Apritama Nur Hidayat; Fanny Martdianty
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/etshn271

Abstract

The purpose of this study is to examine the effects of inclusive leadership and job crafting on work engagement, and to test the mediating role of person-job fit. This research aims to determine the influence of inclusive leadership and job crafting on work engagement, and to test the mediating role of person-job fit. The data in this study were collected through an online survey from 376 employees of the Directorate General of Taxes, stationed in DKI Jakarta province. The data were analyzed quantitatively using Structural Equation Modeling (SEM) with the LISREL software. The results of this study prove the positive influence of inclusive leadership and job crafting on work engagement. In addition, it also proves the positive influence of person-job fit on work engagement, the positive influence of inclusive leadership on person-job fit, and the positive influence of job crafting on person-job fit. In the mediation analysis, it was found that person-job fit partially mediates the relationship between inclusive leadership and work engagement. Furthermore, it was also proven that person-job fit partially mediates the relationship between job crafting and work engagement. The results of this study are intended to build organizational attention regarding the creation of work engagement to face organizational changes, especially related to the renewal of the core tax administration system.
Indonesia’s Intangibles Transfer Pricing Regime: An International Comparative Review Yusuf Akhmadi
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.v7i1.902

Abstract

Intangibles are central to the digital economy, generating significant market value and premium returns. In the pre-BEPS era, intangibles facilitated tax avoidance through profit shifting to tax havens. The post-BEPS era emphasizes intangible profit allocation based on economic ownership, contributions to DEMPE functions, and the assumption of significant economic risks. As an emerging global economy, Indonesia faces challenges in transfer pricing for intangibles and must adapt to international guidelines and reforms. Using a qualitative comparative legal method, this study compares Indonesia’s transfer pricing regime for intangibles with the OECD Transfer Pricing Guidelines, the UN Transfer Pricing Manual, and the domestic laws of the US, UK, and China. The analysis focuses on identification, analytical frameworks, income attribution, transfer pricing methods, and special considerations. Indonesia’s regime generally aligns with international best practices, offering robust guidance and frameworks. However, the regime lacks guidance on local intangibles identification, income attribution, and the provision of hard-to-value intangibles. Indonesia can further enhance its intangibles regime by adopting certain approaches from the surveyed jurisdictions.
Kebijakan Mutasi dan Kepuasan Pegawai dalam Kerangka Organization-Employee Relationship (OER) Mhd. Ricky Karunia Lubis; Veren Yolanda; Lola Inganta Saragih; Kuat Sidik Wahyono; Nauval Muhammad; Mentari Hanan Salsabila
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.v7i1.903

Abstract

Employee dissatisfaction with transfer policies has a negative impact on the organization, not only because it affects employee performance but also because it forces employees to decide to leave the organization. A decline in performance and employee resignations become serious issues amid the continuously increasing tax revenue targets and the organization's inability to increase the number of employees in a short time. The issue becomes even more complicated when the employees who resign are the organization's best talents. Therefore, it is crucial for the Directorate General of Taxes (DJP) to design transfer policies that can provide satisfaction for employees. Transfer policies may not always meet employee desires. However, transfer policies can at least be designed to ensure certainty and equal treatment for all employees. The primary data sources for this study were obtained through an online survey, which employs a quantitative methodology. This study uses the Organization-Employee Relationship (OER) framework to examine the factors that influence employee satisfaction with the transfer policy within DJP using Partial Least Square-Structural Equation Model (PLS-SEM) analysis. Specifically, the objective of this investigation is to assess the impact of exchange relationship and communal relationship on employee satisfaction with the transfer policy within DJP, as mediated by three OER qualities: trust, commitment and control mutuality. The research reveals that employee satisfaction with the organization is significantly and positively influenced by employee satisfaction with the transfer policy. The satisfaction with the transfer policy is only influenced by the transactional relationship between employees and DJP when it is mediated by trust and control mutuality. Conversely, employee satisfaction with the transfer policy is directly influenced by communal relationships. This relationship is later strengthened by trust and control mutuality.
The Effects of Indonesia’s Country-by-Country Reporting Regulation on Multinational Enterprises’ Real Investment Apryogi Hardoko
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/zvz8aa59

Abstract

Does tax transparency discourage investment? Indonesia’s adoption of Base Erosion and Profit Shifting (BEPS) Action 13 concerning Country-by-Country (CbC) Reporting may have an unintended consequence on multinational enterprises’ (MNEs) real investment in Indonesia. If MNE real investment has declined since the introduction of the CbC reporting regulation, the disadvantages of this policy may likely offset its benefits. This paper uses a regression discontinuity design and a difference in differences analysis, employing unique panel data from the Orbis database covering 622 enterprises in Indonesia from 2013 to 2021, to investigate whether MNEs reduced their real investment following the implementation of the CbC reporting regulation. This paper finds that real investment in the treatment group increased after the implementation of the CbC reporting regulation. The unintended consequence of the CbC reporting regulation is likely to discourage MNEs’ real investment in Indonesia. Considering this result, Indonesian tax authorities should implement appropriate policy initiatives to effectively address this issue.
Assessing the Impact of Tax Regulation Changes on Cross-Border E-Commerce: A Difference-In-Difference Approach Siti Arifa'atus Sa'adah; Lilis Nurul Husna; Ramadhany Nugroho
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.v7i1.917

Abstract

Policy analysis is essential for evaluating and measuring the achievement of policy objectives. This study employs a differences-in-differences method to assess the impact of the implementation of Ministry of Finance Regulation No. 199/PMK.04/2019, which introduced a new tax policy on cross-border e-commerce. Using cross-border e-commerce data (consignment note documents) from 2017 to 2022 provided by the Directorate General of Customs and Excise, the study measures the policy’s effect on import values and the number of transactions (declared documents). The results show that the implementation of the new tax regulation in cross-border e-commerce has reduced importation values and the number of transactions. Furthermore, the tariff increases on fashion commodities, such as bag, shoes, clothes, resulted in a more significant reduction. These findings indicate that the implementation of this policy has succeeded in fulfilling its objectives of controlling importation, thereby providing greater protection to domestic producers through fair tax treatment and creating a level playing field.
E-Commerce Value-Added Tax Enforcement Strategies: A Comprehensive SWOT Analysis Approach Destiny Wulandari; Antonius Ragil Kuncoro
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/zy1j0x93

Abstract

Tax enforcement is the single key factor that motivates tax compliance. It can enhance tax compliance because of the element of deterrence.  This study seeks to identify tax enforcement strategies that enhance E-Commerce Value-Added Tax (VAT) compliance in Indonesia. Conducting a qualitative methodology, the research explores document analysis, interviews, and focus group discussions with interviewees. A content analysis of the data was performed to identify Strengths, Weaknesses, Opportunities, and Threats (SWOT) to formulate tax enforcement strategies. The results of the study indicate that combining Strengths and Opportunities was the most appropriate strategy. The S-O strategies consist of: 1) integration of the registration system; 2) tax audit; 3) tax examination abroad; 4) service of document; 5) penalty imposition; 6) assistance in collection; and 7) access termination. The implications of implementing these strategies need collaboration with other parties and countries, using comparative data and international treaty instruments, and utilizing invoice data reported by taxable entrepreneurs. While numerous studies have discussed E-Commerce Value-Added Tax, this research is novel in its focus on tax enforcement strategies through a comprehensive SWOT analysis.
Exploring the Drivers of Voluntary Tax Compliance among MSMEs: The Role of Religiosity, Monetary Ethics, and Administrative Systems Siska Andri Wulandari; Aryani Intan Endah Rahmawati
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/sec30w74

Abstract

The number of Micro, Small, and Medium enterprises (MSMEs) in Indonesia has increased steadily over time; however, this growth has not been accompanied by a proportional contribution to tax revenue. Both internal and external factors, including religiosity, monetary ethics, tax education, and the digitalization of tax administration systems, are considered potential determinants of MSME tax compliance. Attribution theory is used as the basis for developing hypotheses, with internal factors (religiosity and monetary ethics) and external factors (tax education and digitalization of tax administration systems) influencing behavior (voluntary tax compliance). Data were collected through questionnaires from MSME operators with a Taxpayer Identification Number (NPWP) registered with the Surakarta Cooperative and MSME Office. A total of 100 respondents were acquired through the application of purposive sampling methods. Multiple linear regression was employed to analyze the data, and the findings reveal that religiosity, tax education, and the digitalization of tax administration systems exert a positive effect on voluntary tax compliance, whereas monetary ethics show no significant influence. These findings are useful for tax authorities in developing more effective socialization strategies, focusing on enhancing religiosity and tax understanding among taxpayers.
Utilizing Natural Language Processing and Logistic Regression Model for Automated Detection and Classification of Tax Objects in Tax Audit Processes Wishnu Kusumo Agung Erlangga; Bagas Dwi Suryo Wibowo
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/t7ygg336

Abstract

The Directorate General of Taxes (DGT) plays a key role in collecting state revenue in Indonesia, with tax audits being one of its core functions. However, the sheer number of taxpayers far exceeds the number of tax auditors. Despite the use of recognized accounting standards in the preparation of financial statements, the selection of account names in taxpayers' financial statements often poses a unique challenge for tax auditors. Each company may have different standards when naming its accounts, even when referring to the same type of transaction or object. This is where Natural Language Processing (NLP) can help detect and classify tax objects from the general ledger. In this research, we developed and compared machine learning models to automatically classify tax objects and fiscal corrections. This research used real data consisting of 461,776 rows of general ledger entries and was processed using quantitative methods. By using real data, the developed model has an advantage over models trained on artificial data. We compared results from Logistic Regression, K-Nearest Neighbors, and Naïve-Bayes algorithms and found that the first-mentioned algorithm suits the best metrics. The Logistic Regression model achieved a precision level of 99% in detecting both types of tax objects and fiscal corrections from financial statements. The findings of this research are expected to assist tax authorities in detecting the presence or absence of tax objects and fiscal corrections in financial statements, thereby enabling various functions within DGT to operate more efficiently and effectively.
Penerapan Model Natural Language Processing (LDA-BOW & Word2Vec) & Diagram Sankey dalam Analisis Rantai Pasokan pada Bidang Perpajakan Ryan Agatha Nanda Widiiswa; Sigit Hariyanto; Muhammad Rifqi Aziz; Ajar Parama Adhi
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/ad83d368

Abstract

The development of digital innovation and big data has created a growing need for the application of machine learning across various fields. This study seeks to integrate existing tax analysis practices with machine learning techniques. It aims to improve the efficiency and accuracy of supply chain analysis in the tax domain by applying Natural Language Processing (NLP) models alongside Sankey diagram visualizations. The NLP models employed include Latent Dirichlet Allocation Bag of Words (LDA BOW) and the Word2Vec algorithm, which serve to identify and extract transactions based on topic modeling and semantic similarity. These models are implemented within the CRISP-DM methodological framework. As a result of this application, 6.8 million PKP transactions in the pharmaceutical sector for the year 2022 were successfully classified at a rate of 73.7 %, with a 19 % improvement in accuracy following the integration of Word2Vec. In this research, Sankey diagrams are used to intuitively visualize the flow of transactions, enabling users to pinpoint critical points in the supply chain where tax-related risks or discrepancies are higher. For the supply chain analysis, the authors adopt the Supply Chain Operations Reference (SCOR) model, focusing on reliability and cost aspects that closely align with tax compliance evaluation. The findings are expected to yield a prototype application that streamlines the audit process for tax authorities and contributes to the body of text-mining literature in the field of taxation.
Persepsi Industri Kota Batam terhadap Super Tax Deduction Arniati; Dedi Kurniawan; Rizki Lanniari HS; Afriyanti Hasanah; Anjelina
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.v7i1.991

Abstract

The super tax deduction provision enables the industrial sector to engage in vocational education initiatives by innovating and enhancing human resources to cultivate a better, more competent workforce. Nonetheless, the actual circumstances do not align with the anticipated objectives. Consequently, this investigation was undertaken.  This research seeks to examine the attitude of Batam City's industry about the super tax deductions law and the use of tax incentives in industrial operations. The investigator used a descriptive qualitative methodology with a purposive sample strategy.  The analytical method was used to handle raw data derived from the distribution of questionnaires and focus group discussions (FGD) involving 13 industries in Batam City.  The research findings suggest that the use of the super tax deductions tax facility in Batam City's industry remains suboptimal.  This results from insufficient government support for socialization and help with the super tax deductions rule.  The government must strengthen the super tax deduction socialization strategy to prevent uneven regulations. Furthermore, the government must provide explicit directives on the methodologies for computing and reporting super tax deduction facilities. The government may use the findings of this research to assess implemented policies. Taxpayers may use it as supplementary information for tax preparation via tax incentives.

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