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Dedy Setiawan
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Journal of Taxation Insights Policy Practice
Published by Sekolah Tinggi Agama Islam Kuningan
ISSN : -     EISSN : 31098843     DOI : https://doi.org/10.59784/jtipjournal
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences
Journal of Taxation Insights Policy Practice (JTIP) is a biannual, peer-reviewed academic journal published by Sekolah Tinggi Agama Islam Kuningan. Established in 2025, JTIP aims to provide a dedicated platform for scholars, practitioners, and policymakers to share and discuss innovative research and critical insights in the field of taxation. The journal focuses on a broad range of topics related to taxation policy and practice, including but not limited to tax regulation, tax compliance, tax incentives, digital economy taxation, sustainable taxation policies, and behavioral aspects of tax administration. JTIP encourages interdisciplinary research that contributes to the development of effective taxation systems and policies at national and international levels.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Evaluating the Impact of Tax Incentives on Small and Medium Enterprises (SMEs): Policy Effectiveness and Compliance Behavior Pegi Sugiartini
Journal of Taxation Insights Policy Practice Vol. 1 No. 1 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i1.6

Abstract

Tax incentives have been widely used to promote small and medium enterprises' (SMEs) growth. However, little is known about the impact of tax incentives on SMEs. This study aims to provide a nuanced understanding of how tax incentives affect SMEs' compliance behavior in response to tax incentives. The study uses a mixed-methods approach, combining both qualitative and quantitative data, to assess the effectiveness of tax incentive policies on the growth and compliance behavior of SMEs in Indonesia. The data collected from 300 SMEs across manufacturing, retail, and service sectors in Indonesia show that tax incentives can be effective tools for fostering SME growth and improving compliance, provided they are easily understandable and accessible. The research demonstrates that SMEs aware of and utilizing tax incentives show higher compliance rates and greater investment growth, particularly in capital-intensive sectors like manufacturing. This research contributes to the existing body of literature by suggesting that accessibility and clarity of information are as crucial as financial incentives in influencing compliance behavior. In addition, the research will serve as a reference for tax authorities in developing countries seeking to create more efficient and SME-friendly tax regimes.
Digital Economy and Tax Evasion: Analyzing the Role of Tax Authorities in Regulating E-Commerce Transactions Abdurokhim Abdurokhim
Journal of Taxation Insights Policy Practice Vol. 1 No. 1 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i1.7

Abstract

Tax evasion is a major problem in the e-commerce sector. The digital economy has emerged as a promising alternative to the traditional tax system. This study aims to evaluate the effectiveness of tax authorities in regulating ecommerce transactions within the digital economy. The study employs a mixed-methods approach to provide a comprehensive understanding of tax compliance. The data was gathered from 500 participants, including 300 representatives from businesses of various sizes and 200 tax officials from local and national tax agencies across Southeast Asia. The results from regression analysis demonstrated that the presence of a digital tax compliance system was a significant predictor of reduced tax evadesion, accounting for approximately 40% of the variance in compliance behavior among eecommerce businesses. The research highlights that businesses with a higher awareness of tax obligations tend to exhibit better compliance behavior, while the implementation of digital monitoring tools significantly reduces tax aversion cases. The findings also suggest that tax authorities should prioritize outreach programs and invest in data analytics capabilities to keep up with the evolving digital landscape. Tax authorities in developing countries seeking to improve their monitoring capabilities and adapt to the challenges posed by digital commerce will benefit from the use of advanced digital technologies.
The Influence of Corporate Tax Rate Reductions on Foreign Direct Investment (FDI): Evidence from Emerging Markets Diana Magfiroh
Journal of Taxation Insights Policy Practice Vol. 1 No. 1 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i1.8

Abstract

This study investigates the impact of corporate tax rate reductions on foreign direct investment (FDI) inflows in emerging markets. The study employs a quantitative approach, using both cross-sectional and panel data analysis, to assess whether lower corporate tax rates significantly increase FDI and to identify other factors that may moderate this relationship. Data from 25 emerging markets are analyzed using purposive sampling. Regression analysis using the Ordinary Least Squares (OLS) method showed a statistically significant relationship between corporate tax reductions and increased FD I inflow (p 0.05). The study identifies several challenges in implementing effective tax reduction policies. The findings highlight the need for a comprehensive approach that goes beyond simple tax cuts.
Tax Policy Reforms for Sustainable Development: Assessing Carbon Taxes and Environmental Compliance Agus Rohmat Hidayat
Journal of Taxation Insights Policy Practice Vol. 1 No. 1 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i1.9

Abstract

Carbon taxes are one of the most effective tools for promoting sustainable development. This study aims to assess the effectiveness of carbon tax policies in promoting environmental compliance and sustainable development across diverse contexts. The study employs a mixed-methods research design, combining both quantitative and qualitative approaches. Data was gathered from 20 countries that have implemented carbon taxes, focusing on emission reductions, carbon tax rates, and economic indicators. The results show that countries with higher carbon taxes see greater reductions in emissions without significant negative impacts on economic growth. The findings provide a blueprint for designing effective carbon taxes that align with sustainable development goals, encouraging governments to implement carbon taxes as a catalyst for green growth.
Tax Compliance Behavior among Self-Employed Professionals: A Behavioral Economics Perspective Anisa Ayu Dwi Lestari
Journal of Taxation Insights Policy Practice Vol. 1 No. 1 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i1.10

Abstract

Tax compliance among self-employed professionals is a critical issue for policymakers. This study employs a mixed-methods research design, combining both quantitative and qualitative approaches to investigate the behavioral factors influencing tax compliance behavior. The study identifies the key drivers of non-compliance, including psychological biases, perceptions of fairness, and trust in tax authorities. Factor analysis confirms that perceived fairness and tax morale are the primary drivers of tax compliance. Social norm campaigns and behavioral nudges are cost-effective strategies to influence compliance behavior, reducing the need for costly enforcement measures. These findings contribute to the existing literature on tax compliance by integrating behavioral economics with traditional compliance models. This research demonstrates that enhancing trust and ensuring transparency in tax administration can significantly improve voluntary compliance, particularly in a demographic that often operates outside conventional tax structures.
Influence Understanding Taxation and Awareness Must Tax to Compliance MSME Tax Mega Mustika Sari
Journal of Taxation Insights Policy Practice Vol. 1 No. 2 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i2.11

Abstract

Taxes are the primary source of funding for development in Indonesia, with Micro, Small, and Medium Enterprises (MSMEs) contributing significantly to GDP. However, MSMEs' tax compliance remains low, primarily due to limited tax understanding and taxpayer awareness. This study aims to address this issue by analyzing the influence of these two factors on tax compliance. This study aims to analyze the influence of tax understanding and taxpayer awareness on MSME tax compliance in Indonesia and to provide recommendations for improving compliance through education and outreach. This study used a quantitative approach with a causal survey design among 400 MSMEs in Central Java and Yogyakarta. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) was used to test the hypothesis. The results showed that tax understanding (coefficient 0.45) and taxpayer awareness (coefficient 0.38) significantly influenced tax compliance, although the compliance rate only reached 45%. Understanding had a greater influence than awareness, indicating the need for educational interventions to improve MSME compliance.
Evaluation of Transparency and Accountability of Regional Government Financial Reports (LKPD) in Realizing Good Governance Feri Hardiyanto
Journal of Taxation Insights Policy Practice Vol. 1 No. 2 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i2.12

Abstract

Transparency and accountability in Regional Government Financial Reports (LKPD) are key to achieving good governance, yet challenges such as limited resources and political pressure often hinder effective implementation. This study evaluates the extent to which LKPDs reflect good governance principles in Indonesia, given the importance of transparent and accountable regional financial management for building public trust and improving government efficiency. Specifically, it analyzes the level of transparency and accountability in LKPDs, identifies supporting and inhibiting factors, and assesses their contribution to good governance, focusing on regional governments across multiple provinces. Using a qualitative descriptive-analytical approach with a purposive sampling method, data were collected through interviews, observations, document analysis, and questionnaires with government officials, Audit Board of the Republic of Indonesia (BPK) auditors, and stakeholders. Analysis followed the Miles and Huberman model: data reduction, presentation, and verification. Results show that 72% of regions achieved an Unqualified Opinion (WTP) from BPK, while 28% received Qualified or Disclaimer opinions. Key obstacles include limited human resources, political pressure, and low public participation. High-quality LKPDs are strongly associated with improved governance outcomes. The study implies that sustained capacity building, technology integration, and stronger stakeholder coordination are essential to enhance transparency, accountability, and ultimately, public sector performance.
Adaptation of Sharia Accounting in the Digital Economy: A Study of Sharia-Based Fintech Startups in Indonesia Gina Puspita
Journal of Taxation Insights Policy Practice Vol. 1 No. 2 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i2.13

Abstract

The digital transformation in the financial sector has spurred the emergence of Sharia fintech startups as an innovative alternative financial service that remains compliant with Sharia principles. However, the integration of digital financial systems and Sharia accounting still faces challenges, particularly in recording contract-based transactions and preparing financial reports in accordance with Sharia Financial Accounting Standards (PSAK). While previous studies have explored Sharia compliance in conventional financial institutions, research focusing on the contextual adaptation of Sharia accounting within the digital-based fintech ecosystem remains limited. This study addresses that gap by analyzing how Sharia fintech startups in Indonesia adapt Sharia accounting practices, identifying key challenges, and formulating a novel Digital Sharia Accounting Adaptation Model tailored for the digital economy. Using a qualitative case study approach involving three Sharia fintech startups, data were collected through in-depth interviews, questionnaires for certified employees, and direct observation of the financial information systems employed. Thematic analysis was conducted to identify patterns of adaptation and innovation in digital Sharia financial reporting. Findings reveal that adaptation is significantly influenced by technological readiness, understanding of Sharia accounting, and managerial support, while major obstacles include the absence of detailed regulatory guidelines and limited human resources. The proposed model integrates Sharia compliance, technology integration, and organizational readiness, providing a practical framework for developing robust, digital-based Sharia financial reporting systems in the era of financial technology.
Digital Transformation and Financial Report Accountability: A Study of MSMEs Post-Pandemic in Indonesia Diana Magfiroh
Journal of Taxation Insights Policy Practice Vol. 1 No. 2 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i2.14

Abstract

Digital transformation has become inevitable for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia following the COVID-19 pandemic. However, the adoption of digital technology by MSMEs has not been fully followed by increased accountability in financial reporting. This study aims to analyze the extent to which digital transformation has influenced MSME financial reporting practices and to identify inhibiting factors and strategies for improving technology-based financial accountability. This study used a qualitative approach with a case study design. Data were collected through in-depth interviews, field observations, and questionnaires distributed to MSME actors and administrative staff in DKI Jakarta, West Java, and Central Java. The results show that the majority of MSMEs have adopted digital technology for recording transactions and sales but have not yet integrated these systems into standardized financial reporting practices. The main obstacles include low digital accounting literacy, limited time and resources, and the absence of direct incentives from the government or financial institutions. The most effective strategies for improving accountability are through practice-based training, community mentoring, and integrating digital reporting with access to financing. This study concludes that digital transformation has the potential to strengthen MSME financial accountability if supported by policy interventions and human resource capacity building.
The Impact of the Implementation of the Regional Financial Information System (SIPKD) on the Effectiveness of Regional Financial Management Abdul Robi padri
Journal of Taxation Insights Policy Practice Vol. 1 No. 2 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i2.15

Abstract

This study analyzes the impact of the Regional Financial Information System (SIPKD) implementation on the effectiveness of regional financial management in Indonesia. As a technology-based platform, SIPKD is expected to enhance efficiency, transparency, and accountability in public financial governance-yet empirical evidence on its direct contribution remains limited. This research is one of the few quantitative studies that examines SIPKD's impact across multiple regional governments using measurable performance indicators. The study employs an explanatory research design with a purposive sample of 100 regional governments. Data were collected through documentation and questionnaires, then analyzed using simple linear regression. Findings reveal that SIPKD implementation has a positive and significant effect on regional financial management effectiveness, with a regression coefficient of 0.72 (p < 0.001). Regions with higher levels of implementation show improved budget absorption, more accurate financial reporting, and a greater likelihood of obtaining an Unqualified Audit Opinion (WTP) from the Supreme Audit Agency (BPK). These results reinforce the theory that robust information systems can substantially enhance public sector performance. Theoretically, this study expands the understanding of digital governance systems in the public sector. Practically, it suggests that central and regional governments should strengthen SIPKD implementation through human resource capacity building, adequate infrastructure provision, and sustainable system integration to achieve optimal governance outcomes.

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