Jurnal Inovasi Pajak Indonesia
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.
Articles
28 Documents
<![CDATA[Application based solutions for trading companies to analyse tax corrections ]]>
<![CDATA[Dwi Wibawa, Koerniawan]]>;
<![CDATA[Sugiharto]]>;
<![CDATA[Septianto, Tri]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): October ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i3.205
<![CDATA[Purpose – This study analyses the implications of application-based solutions in attaining uncomplicated fiscal corrections for trading companies. It elucidates on the necessity of digitalization for tax corrections, its efficient tax re-adjustment measures and standard application models of tax compliance.Design/methodology/approach – This study analyses the implications of application-based solutions in attaining uncomplicated fiscal corrections for trading companies. It elucidates on the necessity of digitalization for tax corrections, its efficient tax re-adjustment measures and standard application models of tax compliance.Findings – The findings determine that the correction mechanisms have advanced accuracy, transparency and compliance while eliminating manual errors and curtailing administrative loads. The research outlines common challenges faced by companies in undertaking fiscal corrections and indicates areas for technology led solutions to enhance efficiency.Originality/value – This research provides the literature on financial digitalization with hands-on implications of technology integration within financial governance. These findings, therefore, offer useful insights for companies and legislators to streamline fiscal compliance with the help of application-based interventions.Research Implications – This study emphasizes the need for digital transformation in tax correction processes and indicates that organizations that adopt technology would be acknowledged showcasing enhanced efficiency and competitive advantage. Subsequent studies may broaden the focus to include a range of sectors and employ quantitative techniques to improve for generalizability.]]>
<![CDATA[Influence of service quality, moral obligations and tax sanctions on compliance ]]>
<![CDATA[Oktaviani Putri, Dela]]>;
<![CDATA[Ika Sulistyawati, Ardiani]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): October ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i3.206
<![CDATA[Purpose – This research aims to investigate the effect of service quality, tax sanctions, and moral obligation on hotel taxpayer compliance. In the backdrop of an evolving tax landscape, having knowledge of these determinants is essential for enhancing voluntary compliance and developing effective tax administration policies.Design/methodology/approach – The paper follows a quantitative approach with multiple regression analysis. A structured survey was used to collect data from hotel taxpayers, and various statistical tests were performed to ensure the robustness of the model, including testing for normality, multicollinearity, and heteroskedasticity.Findings – The findings suggest that service quality plays a significant role in taxpayer compliance and emphasises the need for effective tax administration as a means of promoting voluntary compliance. However, tax punishment and moral suasion fail to make a dent, which means sticks and carrots alone do not sway the taxpayer.Originality/value – This paper adds to the literature by offering empirical evidence on the determinants of hotel taxpayer compliance and the role of service-oriented tax administration. The findings are at odds with enforcement-centered approaches and call for policy changes towards trust building and service improvement strategies.Research Implications – The paper highlights the importance of taxpayer service and engagement; skills that should be weighted over punishment in the eyes of tax authorities. Future research should study digital tax administration and behavioral interventions to increase compliance even more]]>
<![CDATA[The impact of taxpayer awareness, tax sanctions and the level of education on taxpayer compliance ]]>
<![CDATA[Cinta Lidya, Rediva]]>;
<![CDATA[Berliana Putri, Amalia]]>;
<![CDATA[Amrulloh, Amri]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): October ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i3.208
<![CDATA[Purpose - The study exmaines the effect of taxpayer awareness, tax sanctions, and education level on taxpayer compliance.Design/methodology/approach - The study uses a quantitative approach, utilizing survey data obtained from individual taxpayers registered at a tax office. Tests of reliability and validity are carried out to confirm the soundness of the measurement tools.Findings – The study identifies taxpayer awareness and tax sanctions as significant determinants of taxpayer compliance but education level as an insignificant factor. High informality is maintained by a general fear of being caught, rather than by formal education levels which controlled the approach of the informal worker.Originality/value – This research adds to the existing literature by offering empirical evidence around factors influencing taxpayer compliance, especially in the development of tax policies where awareness campaigns and enforcement mechanisms are prioritized. These insights will allow tax authorities to design even more effective strategies aimed at inducing the tax compliance rate.Research Implications – This study provides implications for tax administrations as it emphasizes the importance of conducting strong awareness programs along with consistent enforcement of sanctions to better ensure taxpayer compliance.]]>
<![CDATA[Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception ]]>
<![CDATA[Indah Wahyuni, Putri]]>;
<![CDATA[Fatma Meimun, Najela Tsaqila]]>;
<![CDATA[Amrulloh, Amri]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): October ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i3.209
<![CDATA[Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ethics, and tax evasion perception were measured using a structured questionnaire with a five-point Likert scale. SPSS was used to analyse the data, employing multiple regression analysis, with the measurement held to validity and reliability tests.Findings – The results demonstrates that tax discrimination and weak taxpayer ethics increase tax evasion perception while strong tax knowledge and high tax sanctions serve as deterrent factors. The results underscore the role of a fair and transparent taxation system in mitigating tax evasion tendencies.Originality/value – This study adds to the tax compliance literature by combining a behavioral and regulatory perspective of tax compliance. For this reason, it delivers empirical insight about the influence of perceived fairness and ethical issues upon tax compliance attitudes in emerging economies.Research Implications – The research holds great significance for tax authorities in formulating more equitable tax legislation with improved enforcement mechanisms. Providing an understanding of taxes, as well as strict but fair penalties, can improve taxpayer compliance and minimize risk of evasion]]>
<![CDATA[Amnesty's theory and practice study on income and political effectiveness ]]>
<![CDATA[Djazuli , Nisrochah]]>;
<![CDATA[Laili Azizah, Nur]]>;
<![CDATA[Alfi Renata, Revida]]>;
<![CDATA[Gisa Putri, Nindya]]>;
<![CDATA[Fadhilah Shidqiyah, Monna]]>;
<![CDATA[Amrulloh, Amri]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): October ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i3.207
<![CDATA[Purpose – This research explores the effectiveness of the tax amnesty policy in Indonesia by assessing its effect on tax revenue, taxpayer compliance and administrative efficiency.Design/methodology/approach – A qualitative descriptive approach using in-depth interviews with tax administrators, policy experts with knowledge, experience and/or understanding of the tax amnesty scheme, and taxpayers participating in the tax amnesty scheme, with research and policy implications.Findings – The findings suggest that tax amnesty programs will yield additional revenues in the very short term, but their success also hinges on effective enforcement mechanisms, the legal environment and informing the taxpayer. Concerns over legal uncertainty and perceived inequities resulted in mixed compliance outcomes, articulated by many taxpayers. This study indicates potential for improved voluntary compliance within tax amnesty framework through the use of AI-led tax monitoring, blockchain-enabled compliance verification, and tough post-amnesty deterrence mechanisms.Originality/value – This research provides such a comprehensive assessment of tax amnesty policies in a developing economy context and novel policy suggestions derived from its findings. The study provides a solution-oriented trajectory for tax compliance and administrative efficiency within the context of digital transformation and regulatory reforms.Research Implications – It is recommended that policymakers avoid black-box thinking and rather pursue a balanced range of measures such as tax incentives, legal certainty, and digital monitoring channels so that tax amnesty programs can ultimately serve the objective of revenue sustainability and long-term compliance.]]>
<![CDATA[Tax Collection Challenges and Strategic Approaches to Enhancing Taxpayer Awareness ]]>
<![CDATA[Setiana, Ariska]]>;
<![CDATA[Khori Furqon, Imahda]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i4.137
<![CDATA[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.]]>
<![CDATA[Reconfiguring Tax Sovereignty under the OECD Two-Pillar Framework: Legal and Institutional Readiness in a Developing Economy ]]>
<![CDATA[Silalahi, Heriantonius]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i4.297
<![CDATA[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.]]>
<![CDATA[Gender Analysis of Tax Ethics Awareness Trust and Literacy in Decision Making ]]>
<![CDATA[Z.D. Siahay, Adolf]]>;
<![CDATA[Sutisna, Entis]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i4.323
<![CDATA[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.]]>
<![CDATA[ESG Practices, Tax Transparency, and Corporate Cash Tax Outcomes ]]>
<![CDATA[Nur Ariyani, Noviana]]>;
<![CDATA[Markhumah, Umatun]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i4.324
<![CDATA[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.]]>
<![CDATA[Academic Audit Committee Directors, Tax Governance, and Corporate Tax Avoidance ]]>
<![CDATA[Nurlitasari, Sintia]]>;
<![CDATA[Markhumah, Umatun]]>
<![CDATA[ Jurnal Inovasi Pajak Indonesia Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jipi.v1i4.325
<![CDATA[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.]]>
