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Jurnal Inovasi Pajak Indonesia
Published by PT Inovasi Analisis Data
ISSN : 30478774     EISSN : 30483794     DOI : https://doi.org/10.69725/jipi.v1i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Inovasi Pajak Indonesia (JIPI) adalah platform yang menggali inovasi dalam sistem perpajakan Indonesia, mulai dari gagasan baru hingga teknologi, kebijakan, dan praktik yang memperbaiki tata kelola pajak. Dengan fokus pada publikasi artikel berkualitas tinggi, JIPI mencakup topik seperti analisis kebijakan pajak dan penerapan teknologi dalam administrasi perpajakan, bertujuan untuk mendalami pemahaman dan praktik perpajakan melalui pendekatan inovatif. Selain itu, JIPI menekankan pentingnya transparansi dalam perpajakan dan berupaya mendorong kemajuan negara serta para wajib pajak. Dengan upaya yang terus-menerus untuk memastikan pengakuan dan indeksasi oleh lembaga-lembaga terkemuka, JIPI berperan sebagai wadah bagi para ilmuwan, praktisi, dan pembuat kebijakan untuk berbagi pengetahuan dan temuan terkini dalam ranah perpajakan, dengan tujuan mendukung kemajuan negara dan keterlibatan yang lebih besar dari para wajib pajak.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2025): January" : 5 Documents clear
Tax Collection Challenges and Strategic Approaches to Enhancing Taxpayer Awareness Setiana, Ariska; Khori Furqon, Imahda
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i4.137

Abstract

Purpose – This paper aims to reconceptualise the general state of tax collection dilemmas. It also aims to reconceptualise taxpayers' consciousness. It does this by understanding how and why current compliance measures often fail in the long run. The study looks at how administrative efficiency and taxpayer compliance are connected. Design/methodology/approach – Contemporary research on tax compliance and taxpayer knowledge is characterised and synthesised through a qualitative systematic literature review with thematic content analysis. Findings – The analysis reveals that the challenges associated with tax collection stem from more than just technical aspects. They are also influenced by factors such as fairness, trust, and the quality of governance. Taxpayer awareness is a multidimensional feature driven by behavioural and social dynamics in addition to information. The findings indicate that certain policy measures, such as isolated prevention, education or reforms, may only achieve limited and short-term effectiveness. When designed alongside administrative design, behavioural insights and institutional legitimacy, compliance is more robust. Originality/value – The paper originality lies in its development of a multidimensional concept, integrating administrative, behavioural and institutional perspectives. The research combines existing theories of compliance with recent empirical discoveries. It does this in order to describe durable contradictions in earlier tax research. It also raises issues with one-sided solutions to tax reform. Research Implications – The framework is intended to serve as a platform for empirical studies. It is also intended to support putative practices. These practices focus on legitimacy, engagement, and enduring compliance.
Reconfiguring Tax Sovereignty under the OECD Two-Pillar Framework: Legal and Institutional Readiness in a Developing Economy Silalahi, Heriantonius
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i4.297

Abstract

Purpose – This article looks at how developing countries deal with the OECD's two-pillar international tax framework while protecting their own taxing abilities. Design/methodology/approach – A qualitative, normative, juridical, and comparative policy-analytical method guides the study. Domestic tax laws, international tax treaties, and institutional arrangements are examined through doctrinal and comparative legal analysis to determine the country's preparedness for implementing the new global tax architecture. Findings – The findings show that readiness for the two-pillar framework is not black and white, or homogeneous, but rather incremental. The pace of legal transplants and administrative capacity development varies; sovereign concerns strongly influence the sequence of reform. Rather than being a form of opposition to global coordination, partial alignment seems to be a deliberate tactic for negotiating the institutional constraints and distributive risks that are part and parcel of the process of harmonising international taxes. Originality/value – The paper contributes to the concept of adaptive fiscal sovereignty, showing that readiness for global tax reform is emergent rather than being solely an end-point in compliance. The text is among the first to take a thorough look at the connection between legal preparedness, administrative capacity and sovereign jurisdiction in the OECD's two-pillar approach. Research Implications – The results expand the existing literature on international tax governance by offering a new interpretation of readiness for implementation as a tactical policy option. Academic researchers and policymakers interested in fair processes for incorporating international tax norms within developing countries can find valuable insights here.
Gender Analysis of Tax Ethics Awareness Trust and Literacy in Decision Making Z.D. Siahay, Adolf; Sutisna, Entis
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i4.323

Abstract

Purpose – To investigate the effects of tax conscience, tax attitude, tax administration satisfaction and tax literacy on tax decision and the role of gender as a moderator variable. This study addresses the dearth of knowledge on behavioral and demographic factors that are involved in building voluntary tax compliance. Design/methodology/approach – A quantitative approach with survey data was used, from 140 respondents in the mining sector in Indonesia. Direct effects were assessed with multiple linear regression analyses and gender moderation was assessed with use of interaction terms. Findings – Tax morale, tax awareness, tax administration satisfaction and tax literacy impact tax-related decision-making positively and significantly. Moreover, gender is shown to be a significant moderator of these relationships, which implies that male and female respondents may be processing tax-related stimuli quite differently with regard to compliance behavior. Originality/value – This is the first study to provide such an integrated model that incorporates a combination of behavioral, administrative and literacy variables and to jointly consider the moderating influence of gender in tax compliance research. Research Implications – Findings suggest the importance of fiscal education that responds closely to gender-specific differences and also that administrative strategies should be made more inclusive to achieve greater voluntary compliance. Specific types of nudges tailored on behavioral insights are useful to increase trust on the tax system and increase participation, also at the level of policymakers and tax authorities.
ESG Practices, Tax Transparency, and Corporate Cash Tax Outcomes Nur Ariyani, Noviana; Markhumah, Umatun
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i4.324

Abstract

Purpose – We focus on how corporate tax outcomes are influenced by environmental, social and governance (ESG) practices, in particular we highlight the impact of tax transparency and tax governance disclosure as an important transmission mechanism. It responds to continued discussions about whether corporate tax should be included as part of responsible business in the ESG space. Design/methodology/approach – We follow a hybrid research design that integrates perceptual measures of ESG and tax transparency with objective measures of tax outcomes. Partial least square-structural equation modeling is used to examine the direct, indirect and moderation effects in a model adopted in this study. Findings – The findings show that the quality of governance, strategic ESG integration, and stakeholder pressure are positively related to corporate tax performance directly, and through improved tax transparency. Social practices affect tax liabilities but are realised through mechanisms of transparency, environmental practices have a direct influence. Tax transparency is found to be a key determinant of corporate tax behavior and the perception of enforcement strength does not significantly change this relationship. Originality/value – This paper advances the literature by treating tax transparency as a separate governance measure not subsumed within ESG, thus providing greater theoretical insight into how responsible practices manifest in taxing behaviour. Research Implications – The results have implications for the role of corporate governance and transparency in integrating sustainability strategies with the firm’s tax responsibility.
Academic Audit Committee Directors, Tax Governance, and Corporate Tax Avoidance Nurlitasari, Sintia; Markhumah, Umatun
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i4.325

Abstract

Purpose – This paper investigates the degree to which academic members of audit committees influence corporate tax avoidance via internal governance mechanisms. Design/methodology/approach – Structural equation modeling is applied in testing direct, mediating and antecedent governance relationships with findings reported. Findings – The results indicate that academic financial experts serving on audit committees are related to lower levels of corporate tax avoidance. This relationship is basically indirect and works through a higher quality of tax governance, consisting in better law, high control risk oversight and more transparency. The findings suggests that academic directors primarily act as effective monitors rather than advisers in the context of tax planning. Stronger tax governance, for its part, limits managerial discretion in tax decisions and discourages aggressive-taxing behavior. Moreover, the analysis also implies that governance-related mechanisms largely contribute to determine tax policies, especially in cases where inside monitoring is essential. Originality/value – We contribute to the tax avoidance literature by incorporating tax governance quality as an intervening factor between audit committee members with accounting expertise and tax outcomes. It contributes to the existing literature on board heterogeneity by emphasizing the unique contribution of academic directors in governance-sensitive areas such as taxation. Research Implications – The findings highlight the significance of expertisebased AC composition and have implications for regulating corporate tax behaviours towards more responsible and transparent governance.

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