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COLLEGIUM JUSTICIA INDONESIA People’s Empowerment, Rights, Human Advocacy, and Legal Knowledge Initiative (PERHAKI) Division Editorial Office: Karanganyar 003/001, Pekutan, Mirit, Kab. Kebumen, Jawa Tengah
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INDONESIA
Indonesian Tax Justice Review
Published by COLLEGIUM JUSTICIA INDONESIA
ISSN : -     EISSN : 31647553     DOI : https://doi.org/10.65815
Core Subject :
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.
Arjuna Subject : -
Articles 55 Documents
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The Omnibus Law on Taxation and Tax Justice: Assessing Equity Implications in Indonesia Made Satya Wira Adnyana; Parvati Nandini Cendrawati; Natalia Veronika Prameswari
Indonesian Tax Justice Review Vol. 1 No. 3 (2024): August, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/psch9981

Abstract

Indonesia’s Omnibus Law on Taxation represents a major fiscal reform aimed at enhancing investment competitiveness and improving revenue performance. This paper examines the tax justice implications of the Omnibus Law, with particular attention to corporate income tax rate reductions, expanded tax incentives, and adjustments to value-added tax policy. Using doctrinal legal analysis and policy evaluation, the study assesses whether the reform advances distributive equity or exacerbates structural inequality. The findings indicate that while the Omnibus Law improves Indonesia’s attractiveness to capital, its benefits are unevenly distributed, favoring capital-intensive sectors and higher-income taxpayers. Reduced corporate tax rates and broadened incentives risk weakening vertical equity and constraining long-term revenue capacity. The paper argues that omnibus-style tax reforms in developing countries often prioritize efficiency and competitiveness over equity considerations. The global contribution of this study lies in providing a detailed case analysis of how comprehensive tax reforms in emerging economies interact with global tax competition pressures. Indonesia’s experience offers broader lessons for policymakers in developing countries considering similar legislative strategies, highlighting the need to embed tax justice principles explicitly within large-scale reform frameworks to ensure that competitiveness objectives do not undermine equitable fiscal outcomes.
VAT Rate Increase and Regressivity: Evidence from Indonesia’s Consumption Tax Reform Kadek Arjuna Wijaya; Rania Alifa Nurul
Indonesian Tax Justice Review Vol. 1 No. 3 (2024): August, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/5f7af959

Abstract

Value-added tax constitutes a central pillar of revenue mobilization in developing countries, yet its regressive effects raise persistent tax justice concerns. This paper analyzes Indonesia’s recent VAT rate increase and its distributional implications for different income groups. Using normative policy analysis supported by secondary empirical evidence, the study evaluates the extent to which compensatory social spending mitigates adverse welfare impacts. The findings demonstrate that although VAT reform strengthens fiscal capacity, existing compensation mechanisms only partially offset the burden borne by low-income households. The paper argues that reliance on consumption taxation without sufficient redistribution risks deepening inequality. The global contribution of this study lies in offering empirical insights from a large emerging economy undergoing consumption tax expansion. Indonesia’s experience provides comparative lessons for countries pursuing similar reforms under fiscal pressure, emphasizing the importance of integrating VAT policy with targeted redistribution. The paper contributes to global tax justice literature by reinforcing the argument that consumption tax reforms must be evaluated not only on efficiency grounds but also through equity-based frameworks that account for income distribution and social protection adequacy.
Tax Amnesty Programs and Moral Hazard: Evaluating Indonesia’s Repeated Amnesty Experience Ahmad Surya Ananta Putra
Indonesian Tax Justice Review Vol. 1 No. 3 (2024): August, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/8wf84421

Abstract

Tax amnesty programs are frequently employed to increase short-term revenue and expand the tax base, yet their long-term implications for tax justice remain contested. This paper examines Indonesia’s repeated tax amnesty initiatives to assess their impact on taxpayer behavior, compliance norms, and perceptions of fairness. Using legal and policy analysis, the study evaluates whether repeated amnesties undermine horizontal equity by rewarding non-compliant taxpayers. The findings indicate that while amnesties generate temporary revenue gains, their recurrence risks creating moral hazard and eroding trust in the tax system. Compliant taxpayers may perceive unequal treatment, weakening voluntary compliance. The global contribution of this paper lies in providing evidence from a developing country context where tax amnesties are institutionalized rather than exceptional. Indonesia’s experience offers cautionary lessons for policymakers worldwide considering amnesties as a fiscal tool. The study contributes to global tax justice debates by highlighting the tension between revenue pragmatism and fairness, arguing that sustainable compliance requires consistent enforcement and credible sanctions rather than repeated forgiveness mechanisms.
Transfer Pricing Disputes and Tax Justice: Lessons from Indonesian Court Decisions Lucas Jonathan Prasetya; Raja Parsaoran Sihombing
Indonesian Tax Justice Review Vol. 1 No. 3 (2024): August, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/0tvwrz72

Abstract

Transfer pricing disputes are central to tax justice debates in developing countries due to their implications for revenue allocation and corporate accountability. This paper analyzes selected Indonesian tax court decisions involving transfer pricing disputes to evaluate judicial approaches to enforcing the arm’s length principle. Using doctrinal case law analysis, the study examines evidentiary standards, judicial reasoning, and institutional constraints. The findings reveal that limited access to comparable data and information asymmetries disadvantage tax authorities in disputes with multinational enterprises. Judicial reliance on formal documentation often weakens substantive assessments of economic reality. The global contribution of this paper lies in demonstrating how domestic judicial capacity shapes the effectiveness of international tax rules. Indonesia’s experience provides comparative insights for emerging economies facing similar challenges in transfer pricing enforcement. The study contributes to global tax justice literature by emphasizing that legal transplantation of international standards must be accompanied by institutional strengthening to ensure fair outcomes.
Automatic Exchange of Information and Developing Country Capacity: The Indonesian Experience Faris Azzam Nurhadi; Togar Sahat Panjaitan
Indonesian Tax Justice Review Vol. 1 No. 3 (2024): August, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/91e8dt14

Abstract

Automatic Exchange of Information has become a cornerstone of global tax transparency initiatives aimed at combating offshore tax evasion. This paper evaluates Indonesia’s implementation of AEOI from a capacity and tax justice perspective. Using institutional analysis, the study assesses legal preparedness, data utilization, and enforcement outcomes. The findings indicate that although AEOI enhances access to offshore financial information, limited analytical capacity and resource constraints reduce its practical effectiveness. The paper argues that transparency alone does not guarantee tax justice without the ability to translate information into enforcement actions. The global contribution of this study lies in highlighting capacity asymmetries embedded in international transparency regimes. Indonesia’s experience demonstrates that developing countries require sustained technical assistance and institutional investment to benefit fully from global information exchange. The study contributes to international tax scholarship by reframing transparency as a justice issue rather than a purely technical reform.
Luxury Goods Taxation and Symbolic Redistribution: An Indonesian Case Study Duma Rianton Simanjuntak; Zidan Malik Arifin
Indonesian Tax Justice Review Vol. 1 No. 4 (2024): November, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/mx75wz72

Abstract

Luxury goods taxation is frequently promoted as a progressive policy tool capable of enhancing redistribution and reinforcing tax justice. This paper critically examines Indonesia’s Luxury Goods Sales Tax (LGST) to assess whether such claims withstand empirical and institutional scrutiny. Through qualitative policy analysis, the study interrogates the tax’s normative foundations alongside its operational design, focusing on tax base definition, rate structures, valuation practices, and enforcement capacity. The findings demonstrate that Indonesia’s LGST is structurally ill-equipped to function as an effective redistributive instrument. The tax base is narrowly defined and inconsistently applied, allowing high-income consumption to escape taxation through product reclassification, under-valuation, and substitution effects. Weak administrative oversight and enforcement further exacerbate these shortcomings, resulting in limited revenue generation and minimal impact on income or wealth inequality. Rather than correcting vertical inequities, the LGST largely reproduces existing fiscal asymmetries. This paper advances the critical argument that luxury taxation in Indonesia operates primarily as a mechanism of symbolic redistribution—a policy that performs progressivity rhetorically while failing to deliver substantive equity outcomes. The novelty of the study lies in exposing the disconnect between the moral and political appeal of luxury taxes and their actual redistributive performance in a developing-country context. By challenging the uncritical adoption of luxury taxation as a fairness-enhancing measure, the paper contributes to broader debates on progressive taxation and fiscal capacity in emerging economies. It concludes that without fundamental reforms to tax design, valuation standards, and enforcement institutions, luxury taxes risk functioning as symbolic gestures that obscure deeper structural deficiencies in tax systems.
Informal Economy Taxation and Justice: Policy Trade-offs in Indonesia Andi Luhur Pratama; Caleb Adrian Mahardika Setiawan
Indonesian Tax Justice Review Vol. 1 No. 4 (2024): November, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/4q9eyp24

Abstract

The taxation of the informal economy presents significant challenges for equity and revenue mobilization in developing countries. This paper analyzes Indonesia’s policies toward taxing informal economic activities, particularly micro and small enterprises. Using normative policy analysis, the study evaluates trade-offs between administrative feasibility, revenue objectives, and social equity. The findings suggest that aggressive formalization strategies risk excluding vulnerable taxpayers, while excessive leniency undermines horizontal equity. The global contribution of this paper lies in illustrating the complexity of informal sector taxation within tax justice frameworks. Indonesia’s experience provides comparative insights for developing economies seeking inclusive tax systems. The study contributes to global debates by emphasizing that informal economy taxation requires context-sensitive approaches that balance fairness, capacity, and development objectives.
Property Tax Reform and Local Fiscal Justice: Evidence from Indonesian Municipalities Ikram Arya Samudra; Indra Surya Permana
Indonesian Tax Justice Review Vol. 1 No. 4 (2024): November, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/9f4sz541

Abstract

Property taxation plays a critical role in local revenue generation and wealth redistribution. This paper examines property tax reforms in Indonesian municipalities and their implications for local fiscal justice. Using institutional and legal analysis, the study assesses valuation systems, rate structures, and compliance mechanisms. The findings reveal that outdated property valuations and political resistance constrain redistributive potential. The global contribution of this study lies in providing evidence from a decentralized developing country context. Indonesia’s experience highlights how administrative capacity and political economy factors shape local tax justice outcomes. The paper contributes to international scholarship on subnational taxation by demonstrating that effective property tax reform is essential for equitable local governance.
Withholding Taxes on Cross-Border Payments and Developing Country Revenue Rights Inaya Humaira Lutfia; Rizka Saputri
Indonesian Tax Justice Review Vol. 1 No. 4 (2024): November, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/k942g831

Abstract

Withholding taxes are a key mechanism for protecting source-based taxing rights in developing countries. This paper analyzes Indonesia’s withholding tax regime on cross-border payments, including interest, royalties, and services. Using doctrinal legal analysis, the study examines how tax treaties and international standards affect revenue outcomes. The findings indicate that treaty limitations significantly reduce source country taxing rights. The global contribution of this paper lies in highlighting structural constraints imposed by international tax agreements on developing countries. Indonesia’s experience offers insights for rethinking treaty policy from a tax justice perspective. The study contributes to global debates on rebalancing taxing rights between residence and source countries.
Minimum Global Tax (Pillar Two) and Developing Country Interests: An Indonesian Assessment Sekar Ayu Puspitasari; Elena Sophia Mahardini
Indonesian Tax Justice Review Vol. 1 No. 4 (2024): November, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/5z7g2656

Abstract

The OECD/G20 Pillar Two Global Minimum Tax seeks to curb profit shifting by multinational enterprises. This paper evaluates the implications of Pillar Two for Indonesia’s taxing rights and fiscal sovereignty. Using doctrinal and policy analysis, the study assesses whether the income inclusion rule and undertaxed payments rule benefit developing countries. The findings suggest that Pillar Two primarily advantages residence countries hosting multinational headquarters. The global contribution of this study lies in offering a Global South critique of minimum taxation. Indonesia’s experience provides timely insights into the distributive consequences of emerging global tax rules. The paper contributes to global tax justice literature by questioning whether minimum taxation reforms adequately address developing country interests.

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