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INDONESIA
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 2 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2025): July" : 2 Documents clear
Audit Committee Strength and Environmental Tax Transparency in Dampening PublicFraud Perceptions in ASEAN Angelia Nirwana Sari, Laras; Syahrudin, M.
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i2.333

Abstract

Purpose – This research explores the dynamic influences of fraud-related behavioral drivers alongside taxation governance and audit oversighton anti-fraud intentions.Design/methodology/approach – Based on a multilevel framework, the structural model of perceptions combines fraud behavior with taxgovernance mechanisms and audit oversight.Findings – Results demonstrate that fraud drivers, perceived tax transparency and environmental tax compliance orientation are not likely tohave both direct and indirect influences on anti-fraud intention. Objectively speaking, the mechanisms of oversight embedded in audit qualityalso fail to moderate these associations. The presence of formal governance systems and transparency tools is not enough to activate fraudawareness into intention to prevent behavior when enforcement credibility and personal contribution are minimized.Originality/value – The paper provides a unique combination of fraud behavioral theory, taxation governance and audit oversight in anintegrated framework and presents data-based discussions on the limitations of formal controls in perception-based anti-fraud environments.Research implications – The results suggest that there is a need for theoretical expansion by including enforcement salience, institutionaltrust and moral engagement to further understand anti-fraud behaviour not only as the result of structural governance mechanisms.
Policy and Ecosystem Pathways to Inclusive Women-Led Digital Venture Growth Abiyan Hilal, Muhammad; Puspitasari , Diana
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i2.334

Abstract

Purpose – We can determine how sustainable business performance is in a female-led digital entrepreneurship ecosystem by focusing on resource access, digital capabilities, and the socio-institutional context, all at the same time.Design/methodology/approach – The interconnected drivers of resources, barriers, and context in determining sustainable entrepreneurship outcomes are analysed in this manuscript using a structural equation modelling strategy.Findings – The results show that access to financing, ecosystem support, and digital capabilities are important in improving sustainable business performance, whereas gender-based social norms and work-family role pressures act as barriers. The transformation of entrepreneurial resources into performance impacts is further strengthened by institutional trust and policy clarity, with the negative effects of structural barriers being mitigated. At the same time, the positive effects of resources are reinforced by entrepreneurial thinking that is focused on opportunities, while social and role constraints are negated. The interaction between external resources, institutional context, and internal entrepreneurial cognition is suggested as the source of sustainable business performance, rather than isolated determinants.Originality/value – This article contributes to entrepreneurship and sustainability studies by combining feminist, institutional, and digital capability perspectives within an integrated resource–barrier model that explicitly recognises context moderation mechanisms.Research implications – This contribution has implications for forward-looking theory in sustainable and inclusive entrepreneurship. It also has implications for designing policies and support systems. These encourage the development of women-led enterprises in emerging entrepreneurial contexts.

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