cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fadhilatunisa
Contact Email
fadhila.della@gmail.com
Phone
+6285720123888
Journal Mail Official
jatap@abcollab.id
Editorial Address
Jalan Cempaka Mekar Raya No. 10 Bandung, Jawa Barat, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Journal of Applied Taxation and Policy
Published by PT. Academic Bright Collaboration
ISSN : -     EISSN : 30907314     DOI : https://doi.org/10.66053/jatap
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Tax Policy and Fiscal Development, exploring tax design, fiscal reforms, economic impacts, and comparative tax systems. Tax Administration and Compliance, including enforcement mechanisms, compliance strategies, governance practices, and behavioral perspectives. Digital Transformation in Taxation, covering e-taxation platforms, fintech integration, AI-based tax analytics, and digital innovations for tax governance. Tax Education and Awareness, focusing on individual and institutional behavior, literacy, and educational models in taxation. International and Regional Tax Cooperation, including double taxation issues, global tax governance, and cross-border fiscal coordination. Taxation and Economic Sectors, examining impacts on MSMEs, investment climate, sustainable development, and sectoral competitiveness. Legal and Institutional Tax Frameworks, covering statutory interpretations, dispute resolution, judicial review, and regulatory dynamics. Public Sector Governance, exploring transparency, accountability, and the management of tax revenues in the public domain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
 1 
Search results for , issue "Volume 2, Issue 2 (November) 2026" : 3 Documents clear
Accountability Zakat Fund Management Based on Trust Metaphor in Improving Good Zakat Governance (Case Study of the National Zakat Collection Agency of the Regency of Gowa) Opi Asrika; Lince Bulutoding; Muhammad Sapril Sardi Juardi
Journal of Applied Taxation and Policy Volume 2, Issue 2 (November) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i2.141

Abstract

This study aims to analyze the accountability of zakat fund management at the National Zakat Agency (BAZNAS) of Gowa Regency and to examine the role of the amanah (trust) metaphor in enhancing good zakat governance . This qualitative research uses a case study approach, with data obtained through interviews, observation, and documentation involving BAZNAS officials, zakat payers (muzakki), and recipients (mustahik). The data were analyzed through data reduction, presentation, and conclusion drawing. The results show that accountability practices at BAZNAS Gowa are reflected in transparent reporting, timely fund distribution, clear policy targets, and effective financial control. The application of amanah values such as honesty and fairness strengthens these practices and supports the principles of transparency, responsibility, accountability, and independence. This study concludes that integrating trust into zakat management can foster professionalism, public trust, and equitable distribution, thereby improving the overall quality of zakat governance.
Algorithmic Tax Governance and Compliance Behavior: Evaluating the Impact of Digital Tax Systems on Fiscal Capacity and Public Trust in Developing Economies Kamal Singh Kunwar
Journal of Applied Taxation and Policy Volume 2, Issue 2 (November) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.411

Abstract

This study develops a theoretically grounded conceptual framework to examine how algorithmic tax governance defined as the integration of artificial intelligence and digital infrastructures into tax administration reshapes taxpayer compliance behavior, state fiscal capacity, and public trust in developing country contexts. It addresses persistent inefficiencies in conventional tax systems alongside the uneven consequences of ongoing digital transformation. Employing a theory-building and integrative conceptual approach, the study synthesizes interdisciplinary scholarship (2020–2025) from institutional theory, behavioral economics, and fiscal sociology. It proposes a multi-layered analytical model capturing the dynamic interaction among technological systems, governance structures, and taxpayer decision-making processes. The analysis identifies three principal pathways through which algorithmic governance affects compliance: (1) the restructuring of taxpayer cognition through enhanced data-driven monitoring and perceived detection probability; (2) the signaling of administrative competence and procedural fairness via digital interfaces; and (3) the reinforcement of enforcement capacity through automated risk assessment mechanisms. However, these effects remain contingent upon institutional credibility, transparency, and equitable digital access, with deficiencies in these conditions potentially constraining compliance outcomes. The study advances the “Trust–Technology–Compliance Nexus” as an integrative framework that conceptually links digital governance, compliance behavior, and fiscal performance, while addressing fragmentation in existing literature. As a conceptual contribution, the framework is not empirically tested but is intended to guide future research and policy design. The findings emphasize the need for transparent, accountable, and inclusive digital tax systems to strengthen voluntary compliance and enhance fiscal legitimacy in developing economies.
India’s Policy Trilemma in an AI‑Driven World: Protectionist Tariffs, WTO Law, and Securing Supply Chains Deepansh Jain; Gayathry S Nair
Journal of Applied Taxation and Policy Volume 2, Issue 2 (November) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i2.424

Abstract

This paper examines India’s use of protectionist tariffs on information and communication technology (ICT) products in light of its commitments under the multilateral trading system and its objective of integrating into artificial intelligence (AI)–enabled global value chains. The study adopts a qualitative, doctrinal, and analytical approach. It analyses India’s domestic tariff framework, relevant WTO disciplines including GATT Article II and the Information Technology Agreement, and draws on comparative and secondary literature on AI-driven supply chains and industrial policy. The analysis suggests that sustained tariff escalation on ICT inputs raises production costs, slows the adoption of AI technologies, and generates legal tensions under WTO rules. These effects undermine India’s competitiveness in emerging digital value chains. Comparative evidence indicates that long-term technological advancement is more effectively achieved through capability building, innovation policy, and state–industry coordination rather than persistent tariff protection. The study is interpretive and does not employ empirical or econometric methods. Its conclusions are based on doctrinal analysis and secondary sources, and therefore do not quantify the magnitude of economic effects. The paper contributes by integrating trade law, industrial policy, and AI-driven supply-chain analysis within a single framework. It offers a novel interpretation of India’s policy trilemma by linking WTO constraints with the technological requirements of digital production systems.

Page 1 of 1 | Total Record : 3

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Volume 2, Issue 2 (November) 2026 Volume 2, Issue 1 (May) 2026 Volume 1, Issue 2 (November) 2025 Volume 1, Issue 1 (May) 2025