Indonesian Tax Justice Review
Indonesian Tax Justice Review (e-ISSN: 3164-7553) is published by COLLEGIUM JUSTICIA INDONESIA, issued four times a year in February, May, August, and November, and was first published in 2024. It is a double anonymous peer-reviewed academic journal focusing on the relationship between tax law, public policy, and social justice in Indonesia. The journal publishes scholarly works examining taxation, tax policy, tax administration, taxpayer rights, tax fairness, transparency, accountability, public finance, and the role of taxation in reducing inequality and supporting social welfare. It also welcomes studies on tax avoidance and evasion, international tax justice, digital economy taxation, tax reform, and legal and policy developments in the taxation sector. The journal encourages interdisciplinary research from law, economics, political science, public policy, and related fields. It publishes original research articles, review articles, case studies, policy analyses, and other scholarly works relevant to its scope. The journal applies an Open Access Policy, providing free and immediate access to published articles. Copyright is retained by the authors, and articles are published under the Creative Commons Attribution 4.0 International (CC BY 4.0) license.
Articles
55 Documents
<![CDATA[Reframing Tax Justice in the Global South: Lessons from Indonesia’s Post-BEPS Experience ]]>
<![CDATA[Raka Wiratma Baskara]]>;
<![CDATA[Ethan Alexander Hayes]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 1 (2024): February, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/vpznf479
<![CDATA[The international tax reform agenda led by the OECD’s Base Erosion and Profit Shifting (BEPS) project has reshaped domestic tax systems worldwide, yet its implications for tax justice in developing countries remain contested. This paper examines Indonesia’s post-BEPS reform experience to assess whether global standards advance equitable taxing rights for Global South jurisdictions. Using doctrinal legal analysis and comparative policy evaluation, the study analyzes Indonesia’s adoption of transfer pricing rules, country-by-country reporting, and general anti-avoidance measures. The findings indicate that while BEPS-related reforms enhance transparency and administrative capacity, they also reproduce structural asymmetries by prioritizing the interests of capital-exporting states. Indonesia’s constrained policy space illustrates the limits of a one-size-fits-all approach to international tax governance. This paper argues that tax justice must be reconceptualized beyond formal compliance with global standards to incorporate development needs, institutional capacity, and historical inequality. The global contribution of this study lies in offering empirical and normative insights from a major emerging economy, highlighting the necessity of rebalancing international tax norms to ensure meaningful participation and fair revenue allocation for developing countries. The Indonesian case thus serves as a critical reference point for ongoing debates on inclusive global tax reform.]]>
<![CDATA[Digital Economy Taxation and Global Equity: Indonesia’s Approach in Comparative Perspective ]]>
<![CDATA[Damar Wicaksana Adiwarna]]>;
<![CDATA[Liam Sebastian Clarke]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 1 (2024): February, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/v5fvzx42
<![CDATA[The digitalization of the global economy has intensified debates over taxing rights, equity, and revenue allocation, particularly affecting developing market jurisdictions. This paper analyzes Indonesia’s digital economy taxation policies within the broader context of global tax justice. Employing normative legal analysis and comparative assessment, the study evaluates Indonesia’s unilateral digital taxation measures alongside its engagement with the OECD/G20 Two-Pillar Solution. The findings reveal that while interim digital taxes strengthen short-term revenue collection, global consensus mechanisms continue to privilege residence-based taxation and limit market countries’ fiscal sovereignty. Indonesia’s experience demonstrates the structural challenges faced by developing economies in asserting fair taxing rights over digital value creation. This paper contributes to the global literature by critically assessing the justice implications of digital tax reforms from a Global South perspective, arguing for a reallocation of taxing rights that better reflects economic substance and user participation. By situating Indonesia’s approach within international debates, the study offers policy-relevant insights for developing countries seeking equitable solutions in the digital age and contributes to rethinking global digital tax governance beyond efficiency-driven frameworks.]]>
<![CDATA[Carbon Taxation as a Tool for Fiscal and Environmental Justice: Insights from Indonesia ]]>
<![CDATA[Noah Harrison Blake]]>;
<![CDATA[Saka Mahesa Jayengrat]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 1 (2024): February, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/j73y5j86
<![CDATA[Carbon taxation is increasingly promoted as an instrument to address climate change while mobilizing public revenue. However, its justice implications for developing countries remain underexplored. This paper examines Indonesia’s carbon tax policy through the lens of fiscal and environmental justice. Using normative policy analysis, the study evaluates the alignment of Indonesia’s carbon tax design with equity principles, including the ability-to-pay principle, intergenerational justice, and common but differentiated responsibilities. The analysis shows that while carbon taxation can support emissions reduction, its distributive effects may disproportionately burden lower-income households without adequate compensatory mechanisms. Furthermore, limited international climate finance constrains developing countries’ capacity to implement just carbon pricing. This paper contributes to the global tax justice discourse by highlighting the need to integrate carbon taxation with social protection policies and international support frameworks. Indonesia’s case provides a valuable Global South perspective on balancing environmental responsibility with developmental equity, offering lessons for designing carbon taxes that are both effective and just in emerging economies.]]>
<![CDATA[Illicit Financial Flows and Tax Justice: Institutional Challenges in Emerging Economies ]]>
<![CDATA[Yuda Pradipta Kusuma]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 1 (2024): February, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/fyty7x89
<![CDATA[Illicit financial flows (IFFs) pose a significant threat to domestic revenue mobilization and undermine tax justice, particularly in emerging economies. This paper examines Indonesia’s legal and institutional responses to tax-related IFFs, including tax evasion, aggressive avoidance, and cross-border profit shifting. Through doctrinal legal analysis and institutional assessment, the study identifies persistent enforcement gaps related to beneficial ownership transparency, information exchange, and inter-agency coordination. The findings suggest that domestic reforms alone are insufficient to address IFFs without complementary changes in global financial governance. This paper contributes to the global tax justice literature by demonstrating how international secrecy jurisdictions and asymmetric cooperation frameworks disadvantage developing countries. Indonesia’s experience underscores the need for stronger multilateral mechanisms and inclusive global standards to effectively combat IFFs. By situating national challenges within global structures, this study advances the argument that tax justice requires systemic international reform rather than isolated domestic interventions.]]>
<![CDATA[Tax Incentives and Investment Policy: Balancing Competitiveness and Tax Justice ]]>
<![CDATA[Sophia Grace Bennett]]>;
<![CDATA[Bima Aryasatya Prawira]]>;
<![CDATA[Ava Isabella Monroe]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 1 (2024): February, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/xns64567
<![CDATA[Tax incentives are commonly used by developing countries to attract foreign investment, yet their implications for tax justice and fiscal sustainability remain controversial. This paper evaluates Indonesia’s tax incentive regime using a legal and policy analysis framework. The study assesses the effectiveness, transparency, and distributive consequences of investment-related tax incentives. The findings indicate that while incentives may influence investment decisions at the margin, they often result in significant revenue losses without clear developmental benefits. This paper contributes to the global tax justice debate by highlighting how tax competition pressures can erode the fiscal capacity of developing countries. Indonesia’s experience illustrates the need for evidence-based incentive design and greater international coordination to prevent harmful tax competition. The study offers policy insights relevant to emerging economies seeking to balance competitiveness with equitable revenue mobilization.]]>
<![CDATA[Gender Perspectives in Tax Justice: Evidence from Indonesia’s Tax Policy Framework ]]>
<![CDATA[Olivia Harper Lane]]>;
<![CDATA[Galih Pramudya Suryalaga]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 2 (2024): May, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/sb7k4f25
<![CDATA[Despite their appearance of neutrality, tax systems often produce gender-differentiated outcomes. This paper examines Indonesia’s tax policy framework from a gender and tax justice perspective. Using qualitative policy analysis, the study assesses personal income tax, value-added tax, and social contribution schemes to identify implicit gender biases. The findings reveal that consumption-based taxes disproportionately affect women, particularly those engaged in informal and unpaid care work. This paper contributes to the global tax justice literature by emphasizing the importance of integrating gender-responsive approaches into tax design. Indonesia’s case provides empirical evidence from a developing country context, reinforcing calls for inclusive fiscal policies that address structural gender inequalities. The study advances global discussions on equitable taxation by demonstrating how gender analysis enhances the normative foundations of tax justice.]]>
<![CDATA[Tax Administration Reform and Equity: Evaluating Indonesia’s Digitalization Strategy ]]>
<![CDATA[Daniel Skyler Reese]]>;
<![CDATA[Rangga Wibisana Cakrawala]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 2 (2024): May, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/q7sa9334
<![CDATA[Digitalization of tax administration is increasingly promoted as a means to improve efficiency and compliance. This paper evaluates Indonesia’s tax administration digital reforms from an equity and tax justice perspective. Through institutional analysis, the study examines the impact of digital systems on compliance costs, enforcement capacity, and taxpayer inclusion. While digital tools enhance monitoring and efficiency, the findings indicate that unequal digital access may marginalize small and informal taxpayers. This paper contributes to the global literature by highlighting the justice implications of administrative modernization in developing countries. Indonesia’s experience demonstrates that digital reform must be accompanied by inclusive design and taxpayer support to achieve equitable outcomes. The study offers lessons for tax administrations worldwide pursuing digital transformation while safeguarding fairness.]]>
<![CDATA[Progressive Taxation and Inequality Reduction in Developing Economies ]]>
<![CDATA[Jajang Wira Saputra]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 2 (2024): May, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/11srwh47
<![CDATA[Progressive taxation is a central instrument for addressing income and wealth inequality. This paper analyzes Indonesia’s progressive tax instruments and their effectiveness in reducing inequality. Using comparative and normative analysis, the study evaluates personal income tax, property taxes, and luxury consumption taxes. The findings suggest that limited tax base coverage and enforcement challenges constrain redistributive outcomes. This paper contributes to the global tax justice debate by illustrating the structural barriers faced by developing countries in implementing effective progressive taxation. Indonesia’s experience provides insights into the interaction between capital mobility, administrative capacity, and redistribution. The study reinforces the need for international cooperation to support progressive tax systems in developing economies.]]>
<![CDATA[Tax Transparency and the Right to Information: Advancing Fiscal Democracy ]]>
<![CDATA[Jordan Avery Morgantana]]>;
<![CDATA[Riley Quinn Emerson]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 2 (2024): May, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/nr90rx21
<![CDATA[Tax transparency is increasingly recognized as a pillar of fiscal democracy and tax justice. This paper examines Indonesia’s tax transparency reforms, including automatic exchange of information and disclosure policies. Through legal analysis, the study evaluates the balance between taxpayer confidentiality and public accountability. The findings indicate that enhanced transparency strengthens institutional trust and compliance, provided adequate safeguards are in place. This paper contributes to global debates on fiscal democracy by demonstrating how transparency reforms can support equitable taxation in emerging economies. Indonesia’s experience offers policy lessons for integrating transparency into tax governance frameworks worldwide.]]>
<![CDATA[Rethinking Tax Sovereignty in a Globalized Economy: An Indonesian Perspective ]]>
<![CDATA[Agra Prawira Salira]]>;
<![CDATA[Raksa Jayeng Mandala]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 1 No. 2 (2024): May, 2024 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/m3qbgh74
<![CDATA[Globalization and international tax coordination have fundamentally reshaped national tax sovereignty. This paper examines Indonesia’s experience in navigating global tax initiatives and their implications for domestic policy autonomy. Using theoretical and doctrinal analysis, the study explores how international standards affect developing countries’ capacity to pursue equitable tax policies. The findings suggest that formal participation in global frameworks does not necessarily translate into substantive influence. This paper contributes to the global tax justice literature by proposing a reconceptualization of tax sovereignty as inclusive global participation rather than mere compliance. Indonesia’s case underscores the need for reforming international tax governance to reflect diverse development realities and promote equitable outcomes.]]>
