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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 50 Documents
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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.
Rethinking Tax Systems for Sustainable Development Goals Sugihyanty, Eneng; Safri; Faisal, Ahmad
Sinergi International Journal of Economics Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v2i4.647

Abstract

Taxation plays a pivotal role in advancing sustainable development goals (SDGs), yet its implementation faces several systemic challenges. This narrative review aims to explore the effectiveness of tax policies in supporting SDGs through the lenses of environmental taxation, fiscal incentives, progressive tax reforms, and digital transformation. A qualitative review method was employed to synthesize findings from recent empirical and comparative studies, focusing on the interaction between taxation mechanisms and sustainability outcomes. The results highlight that environmental taxes effectively reduce carbon emissions and promote energy efficiency, while fiscal incentives drive investments in renewable energy by alleviating financial constraints. Progressive taxation contributes to income redistribution and social justice, particularly in low- and middle-income countries. Furthermore, institutional quality and good governance are crucial in enhancing the success of fiscal strategies, with countries exhibiting stronger institutions achieving higher efficiency and compliance. The digitalization of tax systems, including AI-enabled tax education, further improves transparency and public trust. Despite these benefits, challenges such as tax system complexity, coordination failures, and data limitations hinder the optimal realization of taxation’s potential. Thus, the study recommends integrated policy reforms, enhanced public engagement, and further interdisciplinary research to strengthen tax systems as instruments for sustainable development. These insights provide a strategic foundation for policymakers aiming to align fiscal systems with the global SDG agenda.
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.
Determinants of Output Growth Volatility in Nigeria Okeowo, Adeniyi; Japinye, Oluwaseun Abayomi
Sinergi International Journal of Economics Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i3.779

Abstract

The paper analysed the impact of agricultural output, investment, population growth and industry growth on output growth volatility. Many researchers have considered the determinants of output growth volatility but the impact of the above-mentioned variables on output growth volatility is scanty in literature. The data were tested for unit roots using Augmented Dickey-Fuller (ADF). Autoregressive Distributed Model (ARDL) was used in the methodology. The short-run dynamic model shows that the above-mentioned variables must undergo substantial structural changes to exert a significant and stabilising effect on output growth volatility in Nigeria. With F statistics of 15.9 and the upper and lower bound of 4.8 and 2.0 respectively, the bounds test result shows that the variables are co-integrated. The paper recommends an export promotion industrial strategy that is accompanied by an import substitution strategy, the re-introduction of a Marketing Board, alongside the construction of irrigation canals in strategically designated agricultural zones, could play a pivotal role in reversing the trend of business and economic instability, thereby helping to curb the persistent volatility in output growth.
Positive Negative Economic Impact of Covid-19 and Macroeconomic Policy on Industry, Business Sector in Indonesia Fatihudin, Didin; Musriha; Daud, Nahu; Wuryani, Eny; Sembiring, Murpin J.; Holisin, Iis
Sinergi International Journal of Economics Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i3.403

Abstract

This paper present the result of analysis that economic impact of Covid-19 on industrial prices/commodities, the business sector in Indonesia is not all negative, but there are also positives. WFH policy, social distancing, physical distancing, #dirumahaja, many people do not leave the house, negatively impact the inhibition of the distribution channel of goods/services. from upstream to downstream, from supplier to manufacturer, distributor to consumer. But there are certain sector companies that have a positive impact on their financial performance even though they are not as big as when normal, especially those based on virtual, pharmaceuticals and food. The methods used in this study are descriptive and expost facto. The resurt of this study in indonesian macroeconomic policies in the face of covid-19 economic stabilization, in the form of interest rate subsidies, tax rates, social assistance, direct cash assistance (BLT), low-cost staples. Lower banking rates, lower income tax rates, ease of provision of basic materials. Delays in paying credit installments (principal and interest), easier provision of capital for medium-small enterprises (SMEs), micro-empowerment capital, to increase banking capital, control prices, avoid inflation. Delays in paying credit installments (principal and interest), easier provision of capital for medium- small enterprises (SMEs), micro-empowerment capital, to increase banking capital, control prices, avoid inflation. The limitation this study needs many sampling and objective analysis for sectors affect by covid 19.
Rethinking African in the Global Development Agenda: Pathway to Economic Transformation Okeowo, Idowu Adeniyi; Adewale, Amos Segun; Onodingene, Herbert
Sinergi International Journal of Economics Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i3.838

Abstract

This research is motivated by the urgent need to rethinking Africa’s development within the global space. Rethinking Africa’s development must transcend isolated national efforts and emerge as a coordinated continental imperative. Repositioning Africa within the global development architecture necessitates coordinated strategies from regional institutions.  The research used time series data from 1990-2024. Having observed the data properties, that all the data series are non-stationary at levels but stationary at first difference using Augmented Dickey-Fuller (ADF), and all the variables are cointegrated using Hansen Test of Co-integration, Fully Modified Ordinary Least Square (FMOLS) is used in the study. The results shows that a 19.4-unit increase in FDI corresponds to a one-unit increase in GDP, demonstrating that FDI significantly contributes to economic growth in Africa. Aligned with established economic literature, the results further indicate that increases in GDP lead to reductions in Africa’s poverty rates. Furthermore, the analysis reveals a positive association between the Human Development Index (HDI) and GDP, indicating that improved human capital positively influences economic output in Africa. it was recommended that Trade expansion, export promotion, and enhanced regional integration must be central to Africa’s economic agenda. Increasing GDP should not be Africa’s sole objective. Equally critical is the enhancement of key macroeconomic indicators, including human capital development. Addressing unemployment, poverty, inequality, and improving the quality of education and healthcare systems are essential for increasing productivity and positioning Africa competitively within the global economy.
Digital Transformation and Informal Work: A Narrative Review of Platform Economies in the Global South Andika, Cruift
Sinergi International Journal of Economics Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i3.868

Abstract

The rise of digital platforms has significantly transformed informal labor markets in developing economies, offering both opportunities and challenges.  This narrative review synthesizes current research on the economic impacts of digital platforms, focusing on job creation, precarity, gender and migrant dynamics, and regional disparities.  Literature was collected from Scopus, Web of Science, and Google Scholar using targeted keywords, emphasizing peer-reviewed studies published between 2010 and 2024. Findings indicate that digital platforms contribute significantly to employment generation and income growth, though challenges persist such as income instability, lack of social protection, and algorithmic bias.  While digital platforms can drive inclusive growth, their transformative potential depends on regulatory frameworks, social protections, and equitable digital inclusion policies.
Green Economy and Public Sector Innovation: A Narrative Review of Global Transitions Lestari, Putri Ayu
Sinergi International Journal of Economics Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i3.869

Abstract

This study presents a narrative review of global and local practices in advancing sustainable development through green economy policies, health literacy initiatives, and digital transformation in the public sector. The aim of the review was to synthesize empirical and theoretical contributions to understand the enabling and constraining factors that shape sustainability outcomes. Literature was systematically collected from Scopus, Web of Science, and Google Scholar using keyword combinations such as “green economy,” “health literacy,” and “digital transformation,” with inclusion criteria focusing on peer-reviewed articles published between 2018 and 2024. A total of 126 articles were reviewed after screening 312 records. The results reveal that sustainability has emerged as a central policy and research theme, with evidence showing that green finance, carbon pricing, and stakeholder engagement significantly enhance ecological and economic performance. Comparative insights highlight that developed nations benefit from robust infrastructure and regulatory frameworks, while developing countries face systemic challenges including financial limitations, policy uncertainty, and social inequalities. The discussion underscores the importance of multisectoral collaboration, public education, and fiscal instruments in overcoming these barriers. However, gaps remain in the literature, particularly regarding long-term impacts and the experiences of marginalized populations. The review concludes that advancing sustainable development requires integrative strategies that combine ecological, economic, and social dimensions, with future research needed to explore innovative and inclusive approaches that ensure equitable progress.

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