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[Tax Justice and Corporate Income Tax Competition in Southeast Asia: A Comparative Study ]]>
<![CDATA[Vishnu Aditya Prabawa]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 3 (2025): August, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/kr3xx802
<![CDATA[Corporate income tax competition has intensified among Southeast Asian countries as governments seek to attract foreign direct investment in an increasingly integrated regional economy. This paper conducts a comparative analysis of corporate income tax policies in Indonesia, Vietnam, Thailand, and Malaysia to assess their implications for tax justice. Using doctrinal legal analysis and comparative policy evaluation, the study examines statutory tax rates, incentive regimes, and effective tax burdens across jurisdictions. The findings indicate that aggressive tax competition has led to declining corporate tax rates and expanding incentives, disproportionately benefiting multinational enterprises while constraining public revenue capacity. This dynamic undermines vertical equity and exacerbates fiscal inequality among ASEAN members. The paper argues that uncoordinated tax competition erodes the collective ability of Southeast Asian countries to finance development objectives. The global contribution of this study lies in highlighting regional tax competition as a structural challenge to tax justice in developing regions. By situating Southeast Asia within broader global debates on harmful tax competition, the paper contributes to international scholarship by advocating for enhanced regional coordination and minimum tax standards. These findings are relevant not only for ASEAN policymakers but also for other regional blocs confronting similar race-to-the-bottom dynamics.]]>
<![CDATA[VAT Design and Equity in ASEAN: A Comparative Assessment of Indonesia, Thailand, and the Philippines ]]>
<![CDATA[Nayla Khairunnisa Putri]]>;
<![CDATA[Boruni Lestari Siregar]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 3 (2025): August, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/rpwx1b23
<![CDATA[Value-added tax systems are a cornerstone of revenue mobilization in Southeast Asia, yet their equity implications vary significantly across countries. This paper compares VAT design and implementation in Indonesia, Thailand, and the Philippines to assess their distributive effects and tax justice outcomes. Using comparative legal and policy analysis, the study examines VAT rates, exemptions, thresholds, and compensatory social policies. The findings reveal that while VAT systems enhance revenue stability, design differences significantly affect regressivity. Countries with higher thresholds and targeted exemptions exhibit better equity outcomes. The paper argues that VAT justice depends not solely on rate levels but on integrated policy design. The global contribution of this study lies in providing comparative evidence from ASEAN, a region underrepresented in global VAT literature. By highlighting how policy choices shape distributive outcomes, the study contributes to global debates on designing equitable consumption taxes in developing economies.]]>
<![CDATA[Tax Incentives in Special Economic Zones: Comparing ASEAN Approaches and Justice Implications ]]>
<![CDATA[Tiur Marbun Sondang]]>;
<![CDATA[Isabella Miriam Putri]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 3 (2025): August, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/1fyyq594
<![CDATA[Special Economic Zones (SEZs) are widely used across Southeast Asia to attract investment through preferential tax treatment. This paper compares SEZ tax incentive regimes in Indonesia, Vietnam, Cambodia, and the Philippines to evaluate their implications for tax justice. Using comparative policy analysis, the study assesses transparency, cost-effectiveness, and distributive impacts. The findings suggest that while SEZ incentives may attract investment, they often result in significant revenue losses and uneven development outcomes. The paper argues that SEZ-based tax incentives risk undermining horizontal equity by favoring firms within zones over domestic enterprises outside them. The global contribution of this study lies in advancing understanding of how geographically targeted tax incentives affect justice and development in emerging economies. The ASEAN experience offers broader lessons for designing investment policies that balance competitiveness with equitable taxation.]]>
<![CDATA[Transfer Pricing Enforcement in ASEAN: Institutional Capacity and Tax Justice Outcomes ]]>
<![CDATA[Saraswati Anindita Dewi]]>;
<![CDATA[Andi Nur Alamsyah]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 3 (2025): August, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/gs412r19
<![CDATA[Transfer pricing enforcement remains a major challenge for tax authorities in Southeast Asia due to limited capacity and complex multinational structures. This paper compares transfer pricing enforcement practices in Indonesia, Malaysia, and Vietnam to assess their implications for tax justice. Using doctrinal analysis and institutional comparison, the study examines legal frameworks, audit practices, and dispute resolution mechanisms. The findings indicate that differences in administrative capacity significantly influence enforcement effectiveness. Countries with specialized transfer pricing units and clearer guidelines achieve more equitable outcomes. The global contribution of this study lies in demonstrating how institutional capacity shapes the realization of tax justice in developing regions. The paper contributes to global debates on strengthening transfer pricing governance by providing ASEAN-based evidence on best practices and structural constraints.]]>
<![CDATA[Tax Treaties and Source-Based Taxation in Southeast Asia: A Justice-Oriented Comparison ]]>
<![CDATA[Noor Aryani Puspa]]>;
<![CDATA[Aruna Bhakt Samudra]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 3 (2025): August, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/2a2qk017
<![CDATA[Tax treaties play a critical role in allocating taxing rights between countries, often constraining source-based taxation in developing economies. This paper compares tax treaty networks and withholding tax provisions in Indonesia, Thailand, and Malaysia. Using doctrinal treaty analysis, the study evaluates the distributive consequences of treaty design. The findings indicate that extensive treaty concessions significantly reduce source-country revenues. The paper argues that treaty policy choices have long-term implications for tax justice. The global contribution of this study lies in highlighting how treaty practices in ASEAN reflect broader structural inequities in international tax law. The study contributes to calls for treaty reform to better protect developing country interests.]]>
<![CDATA[Digital Economy Taxation in ASEAN: Comparative Approaches and Equity Challenges ]]>
<![CDATA[Natalia Grace Dewi Puspa]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 4 (2025): November, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/br7fh025
<![CDATA[The digitalization of the economy has posed significant challenges to taxation across Southeast Asia. This paper compares digital taxation approaches in Indonesia, Singapore, and Vietnam to assess their equity and justice implications. Using comparative legal analysis, the study examines VAT on digital services, withholding mechanisms, and nexus rules. The findings reveal divergent policy approaches reflecting varying levels of administrative capacity. The paper argues that lack of regional coordination risks regulatory arbitrage. The global contribution of this study lies in providing a regional perspective on digital tax justice in developing and middle-income economies. The ASEAN experience informs global debates on equitable digital taxation frameworks.]]>
<![CDATA[Property Taxation and Local Fiscal Justice in Southeast Asia: A Comparative Study ]]>
<![CDATA[Alya Salsabila Rahma]]>;
<![CDATA[Siti Noor Aini]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 4 (2025): November, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/cwh7kq79
<![CDATA[Property taxation is essential for local government finance yet remains underutilized in Southeast Asia. This paper compares property tax systems in Indonesia, the Philippines, and Vietnam to assess their role in promoting local fiscal justice. Using institutional and legal analysis, the study examines valuation systems, rate structures, and political constraints. The findings indicate that weak administration and political resistance limit redistributive potential. The global contribution of this study lies in providing comparative insights into subnational tax justice in developing regions. The ASEAN experience offers lessons for strengthening local taxation to reduce inequality.]]>
<![CDATA[Informal Economy Taxation in ASEAN: Equity and Inclusion Challenges ]]>
<![CDATA[Lê Quốc Bảo]]>;
<![CDATA[Mai Trọng Nghĩa]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 4 (2025): November, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/avvrmp09
<![CDATA[The informal economy constitutes a substantial share of economic activity in Southeast Asia. This paper compares policies toward informal sector taxation in Indonesia, Vietnam, and Cambodia. Using comparative policy analysis, the study evaluates equity implications and inclusion outcomes. The findings suggest that overly coercive formalization harms vulnerable groups, while excessive tolerance undermines fairness. The global contribution of this study lies in advancing tax justice discourse on informal economies. ASEAN experiences offer valuable insights for inclusive tax policy design in developing regions]]>
<![CDATA[Gender and Tax Justice in Southeast Asia: A Comparative Fiscal Analysis ]]>
<![CDATA[Gabriel Nathaniel Pradipta]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 4 (2025): November, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/8aaa6q84
<![CDATA[Gender disparities remain deeply embedded in tax systems across Southeast Asia. This paper compares gender implications of tax policies in Indonesia, Malaysia, and the Philippines. Using gender-responsive fiscal analysis, the study examines income taxation, VAT, and social contributions. The findings indicate that indirect taxes disproportionately burden women. The global contribution of this study lies in incorporating ASEAN evidence into global gender and tax justice debates. The study highlights the need for gender-responsive tax design in developing regions.]]>
<![CDATA[Toward Regional Tax Justice: Prospects for ASEAN Tax Coordination ]]>
<![CDATA[Ammar Zaky Fadhlurrahman]]>;
<![CDATA[Agustinus Purnomo Aji]]>
<![CDATA[ Indonesian Tax Justice Review Vol. 2 No. 4 (2025): November, 2025 ]]>
Publisher : <![CDATA[COLLEGIUM JUSTICIA INDONESIA ]]>
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DOI: 10.65815/hqy2dq56
<![CDATA[Regional tax coordination has gained prominence as a response to globalization and tax competition. This paper examines the prospects and challenges of ASEAN tax coordination from a tax justice perspective. Using institutional and comparative analysis, the study evaluates existing cooperation mechanisms and policy divergence. The findings suggest that limited coordination perpetuates inequities and revenue losses. The global contribution of this study lies in advancing regional approaches to tax justice in developing regions. ASEAN’s experience offers lessons for building cooperative tax governance frameworks that balance sovereignty and equity.]]>
