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Contact Name
Adam Mudinillah
Contact Email
adammudinillah@staialhikmahpariangan.ac.id
Phone
+6285379388533
Journal Mail Official
adammudinillah@staialhikmahpariangan.ac.id
Editorial Address
Jorong Kubang Kaciak Dusun Kubang Kaciak, Kelurahan Balai Tangah, Kecamatan Lintau Buo Utara, Kabupaten Tanah Datar, Provinsi Sumatera Barat, Kodepos 27293.
Location
Kab. tanah datar,
Sumatera barat
INDONESIA
Journal Markcount Finance
ISSN : 29870925     EISSN : 29869455     DOI : 10.70177/jmf
Core Subject :
Journal Markcount Finance, established in 2023 by Yayasan Adra Karima Hubbi, has become a leading platform for economic research that connects financial innovation, sustainability, and digital transformation within the evolving economic ecosystem. In 2026, the journal introduced a change in its publication frequency to a bimonthly schedule, publishing issues in February, April, June, August, October, and December. The journal covers a broad spectrum of topics reflecting significant changes in finance, business, and accounting industries in the age of technology-driven economies. Its focus encompasses research on fintech, sustainable finance, digital transformation in accounting and auditing, behavioral economics in capital markets, regulatory technology (RegTech), digital taxation, and Islamic digital finance. Research published in this journal offers insights into technological innovations such as blockchain and AI-driven investment strategies, alongside the regulatory challenges emerging with the rise of digital financial systems. Studies on sustainable finance and ESG investments highlight efforts to tackle climate change and support circular economy practices. Other key topics include behavioral analysis in capital markets, focusing on investor psychology and risk management, as well as the application of technology in auditing and financial decision-making processes. Special attention is also given to the role of regulatory technology in ensuring compliance with regulations in the rapidly evolving digital financial landscape. Overall, Journal Markcount Finance continues to make significant contributions to researchers and policymakers in various countries, presenting relevant and applied research to address the challenges faced by modern financial and economic systems.
Arjuna Subject : -
Articles 111 Documents
TAXING THE DIGITAL NOMAD: JURISDICTIONAL CHALLENGES IN THE ERA OF REMOTE WORK AND GLOBAL MOBILITY Nong Chai; Ni Wayan Lia Apriani; Ton Kiat
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4575

Abstract

The expansion of remote work has challenged international tax systems built around territorial presence, residence, and identifiable workplaces. This study examines jurisdictional conflicts affecting digital nomads, focusing on tax residence, income sourcing, treaty allocation, and employer permanent establishment exposure. A qualitative comparative doctrinal approach analyzes legislation, bilateral tax treaties, official guidance, and OECD interpretive materials relating to Indonesia, Portugal, and Thailand. Standardized hypothetical scenarios involving employees, independent professionals, and entrepreneurs are used to identify differences in legal treatment. The findings reveal that residence thresholds and income classification rules vary across jurisdictions, potentially creating overlapping tax obligations and compliance uncertainty. Short-term presence does not automatically confer tax exemption, while foreign payment arrangements do not necessarily establish foreign-source income. Treaty relief remains conditional on eligibility and specific circumstances, and employer permanent establishment questions require separate analysis from personal taxation. The study concludes that digital nomad taxation primarily exposes coordination problems among existing legal frameworks rather than a complete regulatory vacuum. Clearer administrative guidance, consistent documentation, and international cooperation could improve predictability without undermining legitimate taxing rights. Future research should examine actual disputes and administrative practices to assess how these jurisdictional challenges affect compliance across diverse mobility arrangements in increasingly interconnected global economies.  

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