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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
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Search results for , issue "Vol. 2 No. 1 (2025): April" : 5 Documents clear
Tax Treaty Scrutiny, Proprietary Costs, and Offshore Disclosure in Emerging Markets Dwi Prasetyo, Bangkit; Puspitasari, Diana
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i1.326

Abstract

Purpose – We investigate how tax treaty–related governance mechanisms affect firms' disclosure of offshore activities, considering the different incentives they have to avoid taxes. Design/methodology/approach – We examine structural relationships using a theory-based survey design and partial least squares structural equation modelling. Findings – Individuals who are knowledgeable about tax treaties are more likely to disclose offshore information. However, they are less likely to do so if they believe that this will result in information exchange, higher costs, or stricter scrutiny by tax authorities. There is also reason to believe that people are motivated to avoid sharing information, which may exacerbate the negative impact of the perception of information sharing on offshore information disclosure. This suggests that people make strategic decisions about transparency in the face of higher enforcement risk. However, the moderating impact of tax avoidance motives varies depending on the type of enforcement pressure, suggesting that firms at opposite ends of the spectrum respond differently to disclosure. Originality/value – This study integrates disclosure, tax avoidance, and enforcement theories, revealing how managerial treaty perceptions shape offshore disclosure incentives. Research Implications – The results suggest that working together on taxes might accidentally stop people from sharing information, especially when companies want to avoid taxes. This means we need to pay more attention to making sure people follow the rules, being open about what we're doing, and how managers behave, if we want to have a better global system.
Employee Voice Mechanisms, Voice Embeddedness, and Silence in Tax Professionals Brian Aurelio, Radya; Puspitasari, Diana
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i1.328

Abstract

Purpose – Building on social exchange theory and emotional dissonance hypothesis, we draw overarching attention to how formality of employee voice mechanism shapes employee silence via perceived voice embeddedness, with the moderating role of power distance orientation in professional tax environment. Design/methodology/approach – The research is a quantitative survey design, performs the structural equation modeling and tests the moderated mediation model that intertwines MV mechanisms with embeddedness perceptions and cultural orientation. Findings – Results indicate the degree to which employee voice mechanisms uniformly eliminate silence. Their efficacy is contingent on whether employees believe that voice is actually embedded in organizational processes of decision making. Perceptual voice embednenss is central for those mechanisms of contact to be transformed into attenuated silence or pure symbolicity streamed from the speech chain. In addition, the hierarchical culture orientation attenuates the silence-mitigating effect of embedded voice, meaning that cultural context influences how employees react to formal voice channels. Originality/value – This study contributes to the employee voice literature by incorporating voice embeddedness as a crucial explanatory mechanism and by revealing its contingent effectiveness according to power distance orientation. It applies voice theory further to the professional tax contexts under-researched in previous studies. Research Implications – This finding underscores the need to look beyond the simple existence of voice mechanisms to how employees perceive their credibility and impact. The research highlights the necessity of combining institutional and cultural approaches to examine employee voice and silence in the future.
Political Connections, CSR Integrity, and Tax Avoidance: Roles of Transparency and Enforcement Cahya Anisa, Aulia; Rahmawati, Yunaita
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i1.329

Abstract

Purpose – This paper investigates how CSR integrity affects corporate tax avoidance through tax transparency commitments in different political and law enforcement contexts. Design/methodology/approach – This study evaluates behaviour-based governance mechanisms through a survey-based structural equation model, focusing on direct, indirect, and moderating effects. Findings – Findings indicate that stricter CSR integrity is associated with reduced tax avoidance and greater commitment to tax transparency. Tax transparency is a key factor mediating the relationship between CSR orientation and responsible tax behaviour. Political relationships weaken the impact of CSR ethics, while perceived tax enforcement strengthens the actual transparency of avoidance restrictions. Overall, the results indicate that CSR has a conditional effect on tax behaviour, in terms of internal governance and external institutional pressure. Originality/value – This study contributes to the CSR–tax literature by combining stakeholder and legitimacy theory with political economy and law enforcement perspectives into an integrated behavioural framework. The study explains why previous findings on CSR and tax avoidance are inconsistent by clearly defining a mediation model of tax transparency commitment, while considering competing sources of legitimacy. These findings imply that CSR only becomes a substantial tool when integrated with internal tax governance and continuously supported by credible law enforcement. Research Implications – This research supports the need to move beyond symbolic CSR indicators and focus on internal governance mechanisms and institutional boundaries that contribute to the manifestation of ethical corporate behaviour. It also offers a conceptual basis for incorporating tax governance into the broader ESG research agenda.
Drone Enabled Tax Monitoring, Trust in Authorities, and Voluntary Tax Compliance Intentions Gazza Ibrahim , Jordev; Daryono
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i1.330

Abstract

Purpose – This study presents a research model focussing on the influence of drone-enabled tax monitoring on voluntary tax compliance by integrating the enforcement power, institutional trust, and governance perceptions. Design/methodology/approach – Base on a survey-based PLS-SEM technique, the study conceptualizes how drone monitoring, transparency, regulation and privacy tenets together predict trust and compliance intentions while advancing behavioral governance arguments. Findings – The results show that the use of drone technology to monitor has a significant effect on voluntary tax compliance, and this relationship is mediated by trust in tax authorities. Factors related to governance, particularly procedural transparency and regulatory clarity, impact trust and thus indirectly compliance intentions in one direction, while privacy concerns reduce trust and cooperative intentions. Perceived risk of detection increases compliance through a direct effect but not trust, reflecting constraints on deterrence in technologized enforcement environments. Originality/value – It continues to be one of the early works that introduce drone-based surveillance into tax compliance theory empirically. It builds upon the Slippery Slope Framework; showing how new surveillance technologies, in conjunction with perceived trust, legitimacy and privacy operating conditions will condition compliance behavior. Research Implications – These findings contribute to behavioral tax research by demonstrating that technological enforcement must be institutionally embedded to maintain compliance. They stress trust as a central mediating mechanism through which digital innovation is connected to cooperative taxpayer actions, providing the groundwork for purposeful digital tax governance.
Environmental Tax Morale, Governance Signals, and Corporate Tax Aggressiveness Amrulloh, Amri; Diondy Kurniawan, Yopie
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i1.332

Abstract

Purpose – This paper explores the role of civic environmental tax morale and governance signals in explaining corporate tax avoidance via managerial and organizational moral processes. Design/methodology/approach – The work tests for direct, mediating and moderating relations within a behavioral governance model by means of structural equation modeling. Findings – Results suggest that the strength of environmental tax morale materially declines corporate tax avoidance, mostly by the indirect methods instead of direct managerial decision. Empirical results reflect managerial tax morale, ethical tax culture and reputational risk sensitivity as core mechanisms that transform normative influence into conforming tax behavior. Governance signals tax enforcement salience, governance transparency and regulatory clarity – reinforce these moral mechanisms but their direct paths to tax avoidance are mixed. The findings also indicate that the income-shifting opportunity attenuates moral constraints by allowing firms to decouple moral intent from actual tax behavior, especially when structural flexibility is high. Taken together, the findings provide support for a multilayered governance process in which social norms and institutional signals simultaneously influence tax decisions via internalized managerial and cultural processes. Originality/value – This contribution to tax governance literature consolidates environmental tax morale in a joint model with governance signaling and moral internalization mechanisms, thus moving beyond conventional deterrence-based accounts. Research Implications – The findings reinforce the necessity to consider normative and behavioural elements in corporate tax research, and suggest a call for governance mechanisms that support ethical decision making beyond (reported) enforcement intensity.

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