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Sigit Apriyanto
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journal.gjtfp@gmail.com
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Jl. Lintas Sumatra, Tj. Heran, Kec. Penengahan, Kabupaten Lampung Selatan, Lampung 35592
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Global Journal of Taxation and Fiscal Policy
Published by Universitas Indonesia Mandiri
ISSN : -     EISSN : 30899621     DOI : https://doi.org/10.58290/gjtfp
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Global Journal of Taxation and Fiscal Policy is a peer-reviewed journal that publishes high-quality research in the fields of Taxation Studies, Fiscal Policy, and Economic Policy. Established to provide a global platform for academics, policymakers, and practitioners, the journal aims to advance knowledge and understanding of taxation systems, fiscal strategies, and their broader economic implications. The journal publishes original research articles, policy reviews, and case studies addressing both theoretical and practical dimensions of taxation and fiscal management. Key topics of interest include, but are not limited to: Taxation Systems and Structures Fiscal Policy Design and Implementation Public Budgeting and Expenditure Management International Taxation and Cross-Border Tax Policy Tax Evasion, Avoidance, and Compliance Strategies Tax Reforms and Economic Development Revenue Mobilization and Public Finance Sustainability Fiscal Federalism and Intergovernmental Transfers Tax Incentives and Their Economic Impact Economic Policy and Macroeconomic Stability Digital Economy Taxation and E-Commerce Regulation Green Taxes and Environmental Fiscal Policies Social Equity and Progressive Taxation Impact of Fiscal Policies on Global Trade and Investment The Global Journal of Taxation and Fiscal Policy is committed to fostering interdisciplinary research that bridges academic theory and practical policy solutions. The journal seeks to promote innovative approaches and frameworks that enhance fiscal management, improve economic performance, and address global challenges in taxation and public finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
The Effect of Taxation Understanding on Tax Reporting Compliance in MSMEs in South Lampung Regency Nofitasari, Susi; Tomy, Chairian
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.3

Abstract

This study aims to analyze the effect of taxation understanding on tax reporting compliance among Micro, Small, and Medium Enterprises (MSMEs) in South Lampung Regency. It employs a descriptive and quantitative approach using primary data obtained through surveys. The results indicate that a higher level of taxation understanding significantly enhances tax reporting compliance. However, challenges such as limited access to taxation information and education remain significant issues. This research provides insights and understanding to improve tax education programs to support MSMEs in fulfilling their tax obligations more effectively.
The Influence of Tax Rates, Tax Knowledge, and Tax Sanctions on Tax Payment Compliance of Culinary MSMEs in South Lampung Regency Tomy, Chairian; Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.7

Abstract

This research was conducted to explain the effect of changes in tax rates, tax knowledge, and tax sanctions on tax payment compliance MSMEs. The population in this study is MSME actors in the culinary field who in Sleman Regency. The sampling technique is Simple Random Sampling with the calculation of the number of samples using the Slovin method. Total The sample in this study is 99 MSME actors. The results of this study show that tax knowledge and tax sanctions affect MSME tax payment compliance, Meanwhile, the tax rate has no effect on tax payment compliance MSMEs.
The Relationship Between Power and Culture and the Increase in Local Tax Revenue in South Lampung Regency Rozi, Fachrur; Tomy, Chairian
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.8

Abstract

Public awareness in fulfilling their tax obligations has not yet reached the level expected by the government. This study aims to determine the extent of the influence of power and culture on increasing local revenue (PAD) from the tax sector in South Lampung Regency. This research employs a qualitative method by analyzing documents, with data obtained from the Central Bureau of Statistics of South Lampung Regency. Data collection techniques include observing the development of the value of local revenue derived from the tax sector, as well as conducting interviews with individuals involved in each tax sector. The data is then analyzed, reduced, and presented using a SWOT analysis. The results show positive realization, as South Lampung Regency has implemented various tax service conveniences and developed systems to enhance revenue from the tax sector.
Tax Collection and Its Issues in Indonesia Tomy, Chairian; Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.9

Abstract

Taxes are mandatory payments that private individuals or organizations must make to the state; they are enforced by law, and the money collected is utilized for the state's benefits and the welfare of the populace. To regulate the tax legislation, specifically: a set of regulations that control the interaction between the government, which collects taxes, and the taxpayers. The following factors contributed to the numerous issues with tax collection in Indonesia: a lack of socialization, a lack of regulation in the taxation itself, a low level of awareness, knowledge, and economic status, an incomplete and inaccurate database, and a lack of consistent and firm law enforcement in the form of supervision and sanctions. To deal with the tax reforms, among other things: enhancing the regulations and set of rules; promoting socialization to increase knowledge and awareness of the tax-abiding taxpayer; evaluating; providing a database that is comprehensive, accurate, integrated, and guaranteed confidentiality; enhancing law enforcement in terms of supervision and sanctions in a consistent and firm manner; and collecting taxes: Fair, compliant with the law, economical, effective, and the system ought to be straightforward.
The Role of Instagram Accounts as a Tax Counseling Tool to Increase Tax Awareness Among MSME Actors Tomy, Chairian; Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.10

Abstract

There is an urgent need to raise MSMEs' tax understanding because of the significant role that taxes and MSMEs play in the Indonesian economy. Indonesia has 99.1 million Instagram users in 2024, making it the country with the second-highest number worldwide. With so many users, the purpose of this study is to determine how the Instagram platform functions as a tool for tax dissemination in order to raise MSME tax awareness. This study employs a qualitative, descriptive research methodology. The study's findings suggest that using Instagram is a significant factor in raising tax awareness. The Directorate General of Taxation's (DGT) official Instagram account makes it simpler, quicker, less expensive, and more comprehensive to target MSME actors across Indonesia with various tax-related information. In order to raise public awareness of taxes, DGT should create more creative and engaging content, upload videos more frequently and consistently, and make use of Instagram's paid advertising feature. Another option to make tax dissemination through the Instagram platform significant and influence tax awareness is to work with a tax dissemination content creator specialist.
The Analysis of Tax Planning Strategies for Optimizing Corporate Tax Burdens: A Literature Review Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 2 (2025): July
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i2.21

Abstract

This study aims to analyze various strategies employed by companies in tax planning to optimize tax liabilities and minimize or reduce overall tax burdens. The research adopts a literature review approach, analyzing recent academic articles, books, and tax regulations to examine key tax planning techniques such as transfer pricing, tax deferral, tax havens, and tax incentives. The effectiveness of these strategies is evaluated across different economies, with a focus on both developed and developing countries. The findings indicate that tax planning, including the use of tax incentives and transfer pricing, is widely utilized by companies to minimize tax liabilities. However, the success of these strategies depends on several factors, such as company size, the complexity of tax laws, and the organization's capacity to manage the risks involved. Despite their potential benefits, these strategies often face challenges, such as legal risks and the need for continuous monitoring of tax regulations. This research contributes to a deeper understanding of tax planning strategies and their implementation, offering valuable insights for businesses aiming to optimize their tax positions. A limitation of this study lies in its reliance on secondary data and literature, highlighting the need for further empirical research to assess the real-world implications of these strategies.
The Impact of Tax Compliance on State Revenue: A Systematic Analysis Based on Recent Literature Nofitasari, Susi; Tomy, Chairian
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 2 (2025): July
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examined the factors influencing tax compliance in Indonesia, with a particular focus on tax education, technological advancements, and policy reforms. The research employs a qualitative approach, which includes an extensive literature review and policy analysis. The findings reveal that tax literacy, digital tax systems, and perceptions of tax policy fairness play a significant role in determining compliance levels. The study also identifies challenges in reaching Small and Medium Enterprises (SMEs) and underserved regions, suggesting that while short-term measures such as tax amnesty programs may provide temporary relief, they do not lead to sustainable improvements. Recommendations to enhance tax compliance include improving tax education, expanding digital tax solutions, and ensuring transparency in policy implementation. The contribution of this study lies in providing a comprehensive understanding of the interconnections between education, technology, and policy in shaping tax compliance and offering actionable recommendations for policymakers to establish long-term solutions.
Literature Review on the Relationship Between Taxation and Social Welfare Across Various Countries Nofitasari, Susi; Putri, Risa Haruman
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 2 (2025): July
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzed the relationship between taxation and social welfare in various countries by conducting a systematic literature review. The research aims to identify key factors influencing tax compliance and the role of taxation in income redistribution and welfare financing. The study adopts a qualitative approach by analyzing academic literature, policy reports, and empirical findings from reputable sources. The results indicate that progressive taxation significantly contributes to social welfare enhancement in high-income countries, whereas developing nations face challenges such as low tax compliance and administrative inefficiencies. The findings highlight the importance of tax education, digital taxation systems, and transparent policies in improving compliance and maximizing welfare benefits. Moreover, the study underscores the need for inclusive tax reforms that ensure fair distribution of tax burdens while optimizing revenue allocation for public services. Policymakers should focus on strengthening institutional frameworks, enhancing technological adoption, and fostering public trust to improve the effectiveness of taxation in supporting social welfare. This research provides in-depth insights into global taxation trends and policy recommendations for developing more equitable and efficient tax systems.

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