Journal of State Economic Research
The Journal of State Economic Research (JSER) is a peer-reviewed, open-access journal dedicated to the publication of high-quality, original research in the fields of state and public economics. JSER provides a scholarly platform for researchers, academics, policymakers, and practitioners to disseminate empirical and theoretical studies that explore the economic roles of the state and their impact on the economy. The journal encourages contributions that offer rigorous analysis and provide significant insights into economic policy and governance. The scope of the journal is centered on, but not limited to, the following key areas: Public Economics and Finance: This includes studies on government expenditure, taxation, public debt, and fiscal policy. Submissions may analyze the efficiency and equity implications of fiscal instruments and their role in economic stabilization and growth. State-Owned Enterprises (SOEs) and Governance: Research in this area may focus on the performance, regulation, and privatization of state-owned enterprises. The journal welcomes articles that examine the corporate governance of SOEs and their contribution to national and regional economies. Regional and Development Economics: This encompasses research on regional economic development, intergovernmental fiscal relations, and the economic challenges of sub-national governments. Topics of interest include regional inequality, urban economics, and the impact of state-level development policies. Monetary Policy and Central Banking: The journal publishes articles on the conduct of monetary policy, the role of central banks in economic stability, and the interaction between monetary and fiscal policies. This includes studies on inflation, interest rates, and financial regulation at the state level. Industrial Organization and Regulation: This area covers research on market structure, competition policy, and the economic regulation of industries. JSER is particularly interested in studies that analyze the role of the state in shaping market outcomes and promoting competition. International and Political Economy: Submissions may explore the economic dimensions of international relations, including trade policy, foreign investment, and the political economy of policymaking. The journal encourages comparative studies that analyze the economic functions of the state in different national contexts. JSER welcomes manuscripts that employ a variety of research methodologies, including econometric analysis, theoretical modeling, and case studies. All submissions undergo a rigorous double-blind peer-review process to ensure the quality and originality of the published research. The journal is committed to promoting a deeper understanding of the complex and evolving role of the state in the economy.
Articles
23 Documents
Institutional Trust and Behavioral Norms in Digital Tax Administration: An Integrative Synthesis
Sonny Sonny;
Haris Maupa;
Indra Widjaja
Journal of State Economic Research Vol. 2 No. 1 (2026): Journal of State Economic Research
Publisher : Yayasan Cerdas Pedia Indonesia
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DOI: 10.65101/jser.v2i1.493
Contemporary state economic policies frequently implement digital tax infrastructure under the deterministic assumption that technological surveillance directly guarantees fiscal adherence, creating an institutional blind spot regarding taxpayer behavioral resistance. This study conducted a configurational literature review utilizing qualitative political economy frameworks to evaluate the structural interconnections among regulatory technology, authority power, and localized compliance norms across thirteen macroeconomic jurisdictions. The synthesized analysis demonstrates that digital tax enforcement functions strictly as an administrative capability multiplier rather than an autonomous regulatory solution. While electronic registries and automated auditing decrease transactional friction, coercive digital mandates actively trigger compensatory evasion strategies in environments lacking procedural fairness. Institutional trust and perceived state legitimacy constantly act as mandatory structural mediators that effectively translate digital monitoring capabilities into sustainable voluntary adherence. Diverging from classical deterrence models, this framework confirms that digital fiscal modernizations inherently require synchronized state investments in governance transparency to achieve structural macroeconomic stability globally.
Tax Compliance Beyond Deterrence: The Role of Tax Morale and Institutional Trust
Kho Petrus;
Haris Maupa;
Indra Widjaja
Journal of State Economic Research Vol. 2 No. 1 (2026): Journal of State Economic Research
Publisher : Yayasan Cerdas Pedia Indonesia
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DOI: 10.65101/jser.v2i1.494
Traditional tax compliance models systematically overemphasize strict deterrence mechanisms, leaving a persistent theoretical blind spot regarding exactly how intrinsic motivation and institutional relationships shape taxpayer behavior without direct administrative enforcement. This study conducted an integrative literature review across diverse institutional contexts to evaluate the distinct mechanisms underlying enforced and voluntary compliance outcomes. The analysis reveals that while deterrence remains necessary for externally enforced compliance, its explanatory capacity is fundamentally limited. Tax morale functions as an essential internal motivational mechanism, yet it requires specific complementary conditions to influence actual behavior effectively. Furthermore, institutional trust acts as a critical relational catalyst that directly supports this moral commitment by establishing stable perceptions of administrative fairness and legitimacy. The novelty lies in conceptualizing these mechanisms as a complementary multidimensional framework rather than competing models, providing practical pathways for revenue authorities to shift economic policy interventions from coercive enforcement toward cooperative institutional governance frameworks universally.
Transfer Pricing Risk Management from a Corporate Governance Perspective: An Integrative Review and Research Agenda
Muljadi Djaja;
Haris Maupa;
Indra Widjaja
Journal of State Economic Research Vol. 2 No. 1 (2026): Journal of State Economic Research
Publisher : Yayasan Cerdas Pedia Indonesia
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DOI: 10.65101/jser.v2i1.495
Transfer pricing risk represents a critical vulnerability in multinational corporate governance, yet institutional mechanisms mitigating these exposures remain structurally fragmented across diverse regulatory environments. This study evaluated the formal integration of transfer pricing compliance within enterprise risk management frameworks through a systematic integrative review of contemporary corporate practices. The analysis demonstrates that board independence and audit committee financial expertise operate as the primary structural determinants in curbing opportunistic related party transactions. Furthermore, mandatory disclosure regulations alongside regional minority shareholder protections significantly constrain aggressive profit shifting behaviors, effectively substituting for weak internal corporate controls in specific institutional contexts. The findings indicate that assigning transfer pricing oversight exclusively to tax divisions generates substantial compliance blind spots. This research provides a novel theoretical synthesis positioning transfer pricing as an agency conflict issue, offering direct prescriptive guidance for regulatory authorities to mandate joint risk governance and enhance targeted audit strategies within complex multinational networks.