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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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Gender and Tax Justice in Indonesia: Assessing the Impact of Tax Policies on Women-Owned Micro and Small Enterprises Ahmad Arvi Taher
Indonesian Tax Justice Review Vol. 3 No. 3 (2026): August, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/x720fh24

Abstract

Tax systems are formally designed to apply equally to taxpayers, yet apparently neutral tax rules may produce different economic effects across gender groups because women and men often operate under different economic and social conditions. Women-owned micro and small enterprises in Indonesia may face limited access to capital, informal employment structures, unpaid care responsibilities, and restricted access to financial information. This article examines the gender implications of taxation for women-owned businesses. Using normative juridical and gender-responsive policy analysis, the study evaluates simplified tax regimes, compliance requirements, taxpayer services, and access to tax information. The article argues that formal equality in tax law does not necessarily guarantee substantive tax equality. Compliance procedures that assume stable income, professional accounting support, or extensive administrative capacity may disproportionately affect small women-owned enterprises. The study proposes a gender-responsive tax justice framework incorporating simplified compliance, accessible digital services, targeted taxpayer education, and integration with women's entrepreneurship programs. The article does not advocate preferential taxation solely on the basis of gender but emphasizes the need to identify structural barriers that affect taxpayers differently. The study concludes that gender-responsive tax administration can improve compliance while supporting the economic participation and resilience of women entrepreneurs.
Tourism Tax Justice in Bali: Assessing the Distribution of Tourism-Related Fiscal Burdens and Benefits Anak Agung Putri Diah
Indonesian Tax Justice Review Vol. 3 No. 3 (2026): August, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/b69qc611

Abstract

Tourism is a major contributor to Bali's economy, but intensive tourism activity also generates infrastructure demands, environmental pressures, and public-service costs borne partly by local governments and residents. Tourism-related taxation and levies therefore have an important role in determining how these costs and benefits are distributed. This article examines tourism taxation in Bali from the perspective of fiscal and distributive justice. Using normative juridical and policy analysis, the study evaluates tourism-related taxes, local fiscal authority, revenue allocation, and public expenditure mechanisms. The article argues that tourism taxation should reflect both the economic benefits generated by tourism businesses and the public costs associated with tourism activity. The study proposes a tourism tax justice framework based on beneficiary-pays principles, environmental cost internalization, transparency, and community-oriented revenue allocation. Particular attention is given to whether tourism-generated fiscal revenue is sufficiently directed toward waste management, infrastructure, cultural preservation, environmental protection, and community welfare in heavily visited areas. The article concludes that Bali's tourism tax system should be evaluated not merely according to its revenue-generating capacity but according to its contribution to equitable destination governance. Transparent allocation of tourism-related revenues would strengthen public accountability and ensure that tourism growth generates broader social benefits.
Property Tax Justice in Coastal Tourism Areas: The Impact of Rising Land Values on Local Residents in Bali Muhammad Ihsan Tobing
Indonesian Tax Justice Review Vol. 3 No. 3 (2026): August, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/cwc6m041

Abstract

Tourism development in Bali's coastal areas has contributed to substantial increases in land and property values. While higher property values can expand local government tax bases, they may also increase property tax liabilities for residents whose income does not increase at the same rate. This article examines the relationship between tourism-driven land appreciation and property tax justice in coastal Bali. Using normative juridical and policy analysis, the study evaluates property valuation, local taxation, tourism development, and mechanisms for protecting economically vulnerable taxpayers. The article argues that market-based property valuation may produce inequitable outcomes when tourism investment rapidly increases land prices without corresponding improvements in residents' economic capacity. Long-term residents may consequently face rising fiscal obligations despite deriving limited financial benefits from tourism-related appreciation. The study proposes a differentiated property tax framework incorporating taxpayer ability to pay, targeted relief, valuation transparency, and safeguards for long-term local residents. The article further argues that high-value tourism properties should bear an appropriate share of the fiscal costs associated with infrastructure and environmental pressures. The study concludes that property taxation in tourism-intensive areas should integrate fiscal efficiency with social protection and distributive justice.
Who Pays for Environmental Damage? Tax Justice and Environmental Restoration Obligations in Indonesia's Mining Sector Sultan Alvaro
Indonesian Tax Justice Review Vol. 3 No. 3 (2026): August, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/rngfxb40

Abstract

Mining activities generate substantial fiscal revenues while potentially imposing long-term environmental costs on ecosystems and local communities. The effectiveness of Indonesia's fiscal and environmental governance therefore depends partly on whether mining companies bear an appropriate share of the costs associated with environmental degradation and restoration. This article examines environmental fiscal justice in Indonesia's mining sector. Using normative juridical research and policy analysis, the study evaluates taxation, non-tax state revenue, environmental obligations, reclamation requirements, and financial guarantees for mine closure. The article argues that a tax system cannot be considered just when public revenue is collected from resource extraction while substantial environmental liabilities are transferred to governments and future generations. The study proposes an integrated environmental fiscal framework combining taxation, environmental levies, reclamation guarantees, and transparent restoration funds. The framework should ensure that fiscal instruments complement rather than substitute for direct environmental obligations. Particular attention is given to the principles of polluter pays, intergenerational equity, and transparency in environmental financial management. The article concludes that Indonesia's mining fiscal regime should more explicitly incorporate environmental costs into the economic structure of resource extraction. Such reforms would strengthen accountability while ensuring that natural-resource development does not create disproportionate environmental burdens for resource-producing communities.
Access to Tax Justice in Indonesia: Procedural Inequality in Tax Dispute Resolution between Individual Taxpayers and Large Corporations La Ode Muhammad Bahri
Indonesian Tax Justice Review Vol. 3 No. 3 (2026): August, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/rxac7q97

Abstract

Tax dispute resolution is a fundamental component of a fair tax system because taxpayers must have effective mechanisms to challenge administrative decisions. However, individual taxpayers and small businesses may face significant informational, financial, and procedural disadvantages when disputing tax assessments compared with large corporations that can employ specialized tax professionals. This article examines access to tax justice within Indonesia's tax dispute resolution system. Using normative juridical and access-to-justice analysis, the study evaluates administrative objections, appeals, judicial procedures, representation, costs, and taxpayer rights. The article argues that formal equality before tax institutions does not necessarily produce substantive procedural equality when taxpayers possess substantially different legal and financial resources. The study proposes reforms focused on accessible legal information, simplified procedures for small taxpayers, taxpayer assistance mechanisms, transparent administrative reasoning, and proportionate procedural requirements. Particular attention is given to the need for institutional safeguards ensuring that taxpayers can effectively challenge government decisions without excessive financial or administrative burdens. The article concludes that the legitimacy of Indonesia's tax system depends not only on accurate assessment and effective collection but also on the availability of fair and accessible remedies. Strengthening procedural tax justice would improve taxpayer confidence and contribute to voluntary compliance.

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