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Sinergi International Journal of Economics
Published by YAYASAN SINERGI KAWULA MUDA
ISSN : -     EISSN : 29885604     DOI : https://doi.org/10.61194/economics
Core Subject : Economy,
Economics, Econometrics & Finance
Sinergi International Journal of Economics with ISSN Number 2988-5604 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of economics. The journal attempts to assist in the understanding of the present and potential ability of economics to aid in the recording and interpretation of international economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2025): May 2025" : 5 Documents clear
Enhancing Public Sector Outcomes through Fiscal Reform Strategies in Developing Countries Setiadi; Wijayanti, Dian; Siswanti, Tutik
Sinergi International Journal of Economics Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i2.644

Abstract

Tax policy reforms have emerged as a crucial tool for enhancing public sector performance in developing countries. This study aims to synthesize recent literature on the relationship between fiscal reforms and public service outcomes. Using a narrative review methodology, we collected and analyzed peer-reviewed studies from Scopus, Web of Science, and JSTOR. Keyword-based searches and defined inclusion criteria ensured relevance and quality in the selection process. The review reveals that strategic tax reforms can significantly improve revenue generation, promote equity, and enhance public service delivery. Key themes identified include the impact of tax policy on domestic resource mobilization, the role of tax incentives in shaping public spending priorities, and the importance of institutional capacity in sustaining reforms. Evidence from countries such as Rwanda, Colombia, and Indonesia demonstrates that aligning tax strategies with governance improvements can yield measurable benefits. However, systemic challenges such as weak institutions, political instability, and limited administrative capacity persist, constraining reform effectiveness. The findings suggest that future research should incorporate mixed-methods approaches and focus on underrepresented regions and qualitative dimensions of reform. Policymakers are encouraged to adopt adaptive, inclusive, and transparent fiscal strategies tailored to local contexts. By doing so, tax reforms can serve as powerful levers for promoting equitable growth and efficient public sector performance in the face of evolving global challenges.
Transfer Pricing and Tax Avoidance: A Narrative Review of Global Strategies and Regulatory Challenges Jakfar; Nuraini, Fariha
Sinergi International Journal of Economics Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i2.645

Abstract

This narrative review investigates how transfer pricing is strategically utilized by multinational enterprises to facilitate international tax avoidance. The study aims to assess the role of pricing arrangements between related entities in shifting profits to low-tax jurisdictions. Using a comprehensive narrative methodology, literature was gathered from databases such as Scopus and Google Scholar, applying specific keywords and inclusion criteria to identify relevant empirical and conceptual studies. The review identifies a pattern of aggressive transfer pricing behavior, particularly in industries dominated by intangible assets, including technology and pharmaceuticals. These sectors exploit gaps in regulatory frameworks, enabled by the vague implementation of the arm’s length principle. Regulatory interventions such as advance pricing agreements, while theoretically sound, often fail in practice due to institutional weaknesses, especially in developing countries. The discussion further reveals that systemic limitations—such as inadequate legal infrastructure, lack of transparency, and poor data access—contribute significantly to tax base erosion. Findings emphasize the need for harmonized global standards, enhanced international cooperation, and more equitable profit allocation mechanisms. The implications of unregulated transfer pricing extend beyond lost revenue to issues of income inequality and weakened public finance. This study concludes that addressing transfer pricing challenges requires structural reform, institutional strengthening, and sustained global collaboration.
Strategic Framing in Tax Communication: Reconsidering Policy Narratives Through Justice-Based Approaches Fitriyah, Aidatul; Nasrulloh, Ubaid Fandi
Sinergi International Journal of Economics Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i2.646

Abstract

This study explores the framing effects in tax policy communication and how they influence public perception, compliance behavior, and institutional trust across various political and cultural contexts. Framing refers to the strategic presentation of tax messages, which can significantly shape public understanding and attitudes. A structured narrative review was employed, synthesizing key empirical and theoretical contributions using targeted keyword searches across multiple databases, but without formal coding protocols as in a systematic review. Key search terms included "framing effects," "tax policy communication," "tax compliance," and "public perception of taxes." The review finds that justice-based framing—emphasizing fairness, social benefits, and moral responsibility—generates higher levels of tax compliance and public support. In contrast, framing taxes solely through economic efficiency tends to weaken public engagement. Contextual factors such as political ideology, media framing, and tax literacy strongly influence message reception. International comparisons further reveal that culturally adaptive framing strategies are more effective, particularly in participatory governance contexts. Despite promising findings, the literature lacks longitudinal studies and cross-cultural analysis. These results underscore the importance of developing tax communication strategies that are transparent, emotionally resonant, and tailored to diverse audiences. Policymakers are encouraged to integrate public feedback, expand tax education, and use digital platforms for interactive engagement. This study contributes to the field by identifying framing as pivotal in advancing equitable and sustainable tax systems.
Social Protection in Crisis: Evaluating BLT’s Role in Strengthening Household Resilience in Palu Malizal, Zelydna Zeinab
Sinergi International Journal of Economics Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i2.748

Abstract

This study examines the effectiveness of Direct Cash Assistance (BLT) in improving the economic conditions of recipient communities in Palu City, Indonesia. In response to persistent urban poverty exacerbated by disasters and the COVID-19 pandemic, BLT has emerged as a key component of national social protection strategies. Using a descriptive quantitative design and data from 85 households across four administrative areas, the research employed a chi-square test to analyze the relationship between perceived program effectiveness and household economic outcomes. The findings reveal a statistically significant association (p = 0.023) between higher perceived BLT effectiveness and better reported economic conditions. Respondents who viewed the assistance as effective were more likely to report improved living standards, underscoring the program's role in mitigating economic vulnerability. The discussion highlights administrative factors, delivery mechanisms, and institutional frameworks as determinants of perceived and actual effectiveness. These results affirm the role of targeted cash transfers in supporting urban economic resilience, particularly in post-disaster contexts. The study contributes to ongoing debates on adaptive social protection and recommends further exploration into integrated policy designs for sustainable poverty reduction.
The Impact of Government Expenditure and Labor Force on Regional Economic Growth: Evidence from Kendari, Indonesia Lestari, Putri Ayu
Sinergi International Journal of Economics Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i2.749

Abstract

This study investigates the influence of government expenditure and labor force on economic growth in Kendari City, Indonesia, during the post COVID 19 recovery period from 2021 to 2023. Grounded in Keynesian economic theory, the research aims to assess whether public fiscal interventions and workforce dynamics significantly contribute to local economic performance in an emerging urban economy. A quantitative, non experimental approach was employed using multiple linear regression on secondary data obtained from official statistics. The findings reveal that both government expenditure and labor force have a positive but statistically insignificant relationship with economic growth. The R squared value of 0.318 indicates a moderate explanatory power, with the majority of economic variation left unexplained by the model. The insignificance may stem from model limitations, such as omitted variables and short time horizons, or structural issues in budget allocation and labor market efficiency. These results suggest that while public spending and labor inputs are directionally aligned with growth, their impacts may depend on contextual variables like institutional capacity and sectoral targeting. The study contributes to regional economic literature by offering empirical evidence from a mid sized Indonesian city, underlining the importance of coordinated fiscal and labor strategies. Future studies should incorporate longer term data and additional explanatory variables to capture the complex dynamics of local development.

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