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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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Tax Justice in Indonesia's Digital Economy: Assessing VAT Compliance Obligations for Foreign Digital Service Providers Bagas Jaya Saputra
Indonesian Tax Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/cme9cc54

Abstract

The rapid expansion of Indonesia's digital economy has created significant challenges for traditional tax administration and raised questions concerning the equitable taxation of domestic and foreign digital businesses. Indonesia has introduced mechanisms requiring foreign digital service providers to collect and remit value-added tax on digital transactions involving Indonesian consumers. This article examines the tax justice implications of these obligations, focusing on horizontal equity between domestic businesses and foreign digital service providers. Using normative juridical research and tax policy analysis, the study evaluates the legal framework governing VAT collection, registration, compliance, enforcement, and consumer-facing digital transactions. The article argues that digital taxation should ensure a level playing field without imposing disproportionate compliance burdens on smaller domestic businesses or creating unjustified advantages for large multinational platforms. The study proposes a tax justice framework based on neutrality, proportionality, transparency, administrative simplicity, and effective enforcement. Particular attention is given to the capacity of Indonesian tax authorities to monitor cross-border digital transactions and ensure consistent compliance. The article concludes that the taxation of foreign digital service providers should be designed not merely to increase state revenue but also to strengthen fairness within Indonesia's evolving digital economy.
Tax Justice for Indonesian Micro and Small Enterprises: Evaluating the Fairness of Final Income Tax Regimes for UMKM Rindia Putri
Indonesian Tax Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/07zwg424

Abstract

Micro, small, and medium enterprises (UMKM) constitute a significant component of Indonesia's economy and provide livelihoods for millions of individuals. Simplified final income tax regimes have been introduced to reduce administrative burdens and improve voluntary compliance among small businesses. However, the application of turnover-based taxation may produce different effects depending on profit margins, business sectors, and economic conditions. This article examines the fairness of Indonesia's final income tax regime for UMKM. Using normative juridical research and tax policy analysis, the study evaluates the relationship between tax simplicity, ability-to-pay principles, administrative costs, and distributive justice. The article argues that a uniform turnover-based approach may disproportionately burden businesses operating with low profit margins while potentially providing advantages to businesses with higher margins. The study proposes a more differentiated tax justice framework incorporating taxpayer capacity, sectoral characteristics, simplified record-keeping, and targeted relief for vulnerable micro-enterprises. Tax administration should also provide accessible assistance rather than relying primarily on enforcement mechanisms. The article concludes that effective UMKM taxation requires a balance between simplicity and equity. A justice-oriented tax regime should facilitate formalization and compliance without imposing disproportionate fiscal burdens on entrepreneurs with limited economic capacity.
Property Tax and Tourism Development in Bali: Assessing Tax Justice between Hotel Investors and Local Landowners Ganesha Putra Mahendra
Indonesian Tax Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/718fka53

Abstract

Rapid tourism development in Bali has significantly increased the economic value of land and property in major tourism areas. This transformation creates important questions concerning the distribution of property-related tax burdens between large tourism investors and local landowners. This article examines property taxation in Bali from the perspective of tax justice. Using normative juridical and policy analysis, the study evaluates land and building taxation, property valuation, tourism development, and local government revenue mechanisms. The article argues that rising property values associated with tourism development may generate fiscal benefits for local governments while simultaneously increasing tax burdens for residents whose incomes have not increased proportionately. Conversely, large tourism enterprises may possess greater economic capacity and administrative resources to manage their tax obligations. The study proposes a property tax justice framework based on ability to pay, progressive valuation, transparency in assessment, protection of vulnerable landowners, and appropriate taxation of high-value tourism properties. Particular attention is given to the relationship between tourism-driven land appreciation and local residents' capacity to meet property tax obligations. The article concludes that Bali's property tax system should account for the unequal distribution of economic benefits arising from tourism development and protect local residents from disproportionate fiscal pressure.
Carbon Tax and Environmental Justice in Indonesia: Assessing the Distributional Effects of Carbon Pricing on Households and Industries Heriawan Heriawan
Indonesian Tax Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/6t9r3d11

Abstract

Indonesia's transition toward a low-carbon economy increasingly relies on fiscal instruments capable of changing producer and consumer behavior while generating public revenue. Carbon taxation, however, may produce unequal economic effects across industries, households, and regions. This article examines the environmental and distributive justice implications of carbon pricing in Indonesia. Using normative juridical and policy analysis, the study evaluates carbon tax design, taxpayer obligations, revenue allocation, and mechanisms for mitigating potential regressive effects. The article argues that carbon taxation should not be assessed solely according to its environmental effectiveness but also according to who bears its economic costs and who benefits from the resulting public revenue. Energy-intensive industries may face significant compliance costs, while households may experience indirect price increases. The study proposes a carbon tax justice framework combining polluter-pays principles with targeted social protection, transparent revenue allocation, industrial transition assistance, and regional redistribution. Particular attention is given to the need to ensure that low-income households do not disproportionately bear the costs of decarbonization. The article concludes that carbon taxation can contribute to both environmental and fiscal objectives when its design explicitly incorporates distributive justice and mechanisms protecting economically vulnerable groups.
Tax Incentives and Regional Tax Justice in Indonesia's Special Economic Zones: The Case of Mandalika, Central Lombok Miftahur Rohman
Indonesian Tax Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/mbt6w092

Abstract

Tax incentives are frequently used to attract investment into Indonesia's Special Economic Zones (SEZs), including tourism-oriented areas such as Mandalika in Central Lombok. While such incentives may stimulate investment, employment, and infrastructure development, they also reduce potential tax revenue and raise questions concerning who ultimately benefits from fiscal concessions. This article examines the tax justice implications of investment incentives in the Mandalika Special Economic Zone. Using normative juridical research and policy analysis, the study evaluates tax incentives, investment regulation, local revenue, employment effects, and community benefits. The article argues that tax incentives should be justified not merely by the amount of investment generated but by measurable public and regional benefits. Where tax expenditures primarily benefit investors while local communities receive limited improvements in income, employment, infrastructure, or public services, the legitimacy of such incentives becomes questionable. The study proposes a regional tax justice framework requiring transparency of tax expenditures, measurable benefit-sharing obligations, periodic evaluation, and community-oriented performance indicators. The article concludes that investment incentives in Mandalika should be governed by principles of proportionality, accountability, and distributive justice so that fiscal concessions generate tangible benefits for the Central Lombok community.
Tax Justice in Indonesia's E-Commerce Sector: Equal Tax Treatment for Online and Conventional Retailers Muhammad Fahmi
Indonesian Tax Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/n3712970

Abstract

The growth of e-commerce has transformed retail markets in Indonesia and created new challenges for tax administration. Traditional retailers are generally subject to established tax obligations, while small online sellers may operate through informal channels with varying degrees of tax compliance. This situation raises concerns regarding horizontal tax equity between businesses conducting economically similar activities through different distribution models. This article examines the tax justice implications of Indonesia's taxation of e-commerce businesses. Using normative juridical research and policy analysis, the study evaluates income taxation, value-added tax, digital transaction reporting, and platform-based compliance mechanisms. The article argues that tax neutrality requires comparable economic activities to be treated consistently while recognizing differences in the administrative capacity of micro-scale online sellers. The study proposes a differentiated compliance framework combining platform-assisted reporting, simplified obligations for micro-businesses, taxpayer education, and stronger enforcement for large-scale commercial sellers. Such a framework would reduce unfair competitive advantages arising from differences in tax compliance rather than differences in business efficiency. The article concludes that digitalization should be used to simplify tax compliance and improve enforcement while avoiding excessive administrative burdens on small online entrepreneurs.
Tax Justice in Indonesia's Palm Oil Industry: Fiscal Contributions, Environmental Externalities, and Regional Distribution Agustina Hutabarat
Indonesian Tax Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/jkqh3w17

Abstract

Indonesia's palm oil industry generates substantial economic activity and fiscal revenue while simultaneously producing significant environmental and social externalities. This creates a complex tax justice question concerning whether the fiscal contribution of the industry adequately reflects the environmental costs associated with production and whether revenues are equitably distributed across producing regions. This article examines the tax governance of Indonesia's palm oil sector from a distributive and environmental justice perspective. Using normative juridical and policy analysis, the study evaluates taxation, export-related fiscal instruments, environmental obligations, and revenue distribution between national and regional governments. The article argues that tax policy should internalize environmental externalities while ensuring that producing communities receive adequate public benefits from natural-resource exploitation. The study proposes a palm oil tax justice framework combining polluter-pays principles, transparent fiscal transfers, environmental restoration funding, and community development obligations. Particular attention is given to the relationship between national fiscal revenues and the public services available in palm oil-producing regions. The article concludes that a fair palm oil fiscal regime should balance economic competitiveness with environmental responsibility and regional distributive justice.
Mining Taxation and Regional Justice in East Kalimantan: Assessing Fiscal Benefits for Communities in Resource-Producing Areas Zulfikar Himawan
Indonesian Tax Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/t5thmv14

Abstract

East Kalimantan is one of Indonesia's major resource-producing regions, particularly in coal mining, yet resource extraction may generate uneven distributions of economic benefits and environmental costs. Taxation and revenue-sharing mechanisms are therefore central to determining whether resource-producing communities receive adequate compensation through public services and regional development. This article examines mining taxation in East Kalimantan from the perspective of fiscal and distributive justice. Using normative juridical and policy analysis, the study evaluates mining-related taxation, intergovernmental fiscal transfers, regional revenue, and community development obligations. The article argues that the justice of resource taxation cannot be assessed solely by national revenue generation. It must also consider whether producing regions receive sufficient fiscal resources to address infrastructure needs, environmental rehabilitation, and social impacts associated with extraction. The study proposes a resource fiscal justice framework based on transparent revenue distribution, environmental cost internalization, intergenerational equity, and measurable community benefits. Greater transparency regarding mining-related public revenues would enable citizens to evaluate whether resource wealth contributes proportionately to local welfare. The article concludes that Indonesia's mining tax governance should strengthen the fiscal relationship between resource extraction and community development in East Kalimantan.
Tax Justice in Indonesia's Creator Economy: Income Tax Compliance among Social Media Influencers and Digital Content Creators Adie Sulistyo; Ahmad Subkhi Mohd Idris
Indonesian Tax Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/kqhya619

Abstract

The rapid expansion of Indonesia's creator economy has generated new forms of income derived from advertising, sponsorships, affiliate marketing, subscriptions, and digital platforms. These income streams challenge conventional assumptions regarding employment, business activity, and tax reporting. This article examines the tax justice implications of income taxation for Indonesian social media influencers and digital content creators. Using normative juridical and policy analysis, the study evaluates income classification, reporting obligations, withholding mechanisms, and administrative compliance. The article argues that tax neutrality requires comparable income to be taxed consistently regardless of whether it is generated through conventional employment or digital content production. However, compliance requirements should also reflect the diverse economic scale and administrative capacity of creators. The study proposes a differentiated tax administration framework based on income thresholds, platform-assisted reporting, simplified record-keeping, and targeted taxpayer education. Particular attention is given to the risk that unclear tax rules may create unequal treatment between creators with professional accounting support and smaller creators operating informally. The article concludes that effective taxation of the creator economy requires clarity, proportionality, technological integration, and accessible administrative guidance.
Tax Justice and the Informal Economy in Indonesia: Rethinking Tax Obligations for Street Vendors and Micro-Entrepreneurs Nur Hadi
Indonesian Tax Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/b43akn45

Abstract

Indonesia's informal economy provides livelihoods for a large number of workers and micro-entrepreneurs who may operate outside formal business and tax structures. Street vendors and other informal entrepreneurs frequently have limited financial capacity, unstable income, and restricted access to administrative services. This article examines whether Indonesia's tax policies adequately reflect the economic circumstances of informal workers. Using normative juridical and policy analysis, the study evaluates income taxation, business formalization, simplified tax regimes, administrative requirements, and local taxation. The article argues that tax enforcement based exclusively on formal registration may disproportionately burden vulnerable entrepreneurs while failing to address the structural causes of informality. A justice-oriented approach should distinguish deliberate tax avoidance from economic informality arising from limited administrative capacity and livelihood necessity. The study proposes a graduated tax framework combining simplified registration, low-cost compliance, taxpayer assistance, and proportional enforcement. Local governments should also coordinate taxation with programs providing legal business status, access to markets, and social protection. The article concludes that tax justice in the informal economy requires a balance between revenue mobilization and the protection of livelihood security. Tax formalization should function as a pathway toward economic inclusion rather than merely an instrument of fiscal enforcement.

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