About the Journal Amnesty: Jurnal Riset Perpajakan which has IssN-Print: 2714-6308 and on-line ISSN: 2714-6294 is a scientific periodical in the field of taxation by the Taxation Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. Amnesty: The Journal of Tax Research is published twice a year, in May and November. Amnesty: Jurnal Riset Perpajakan also accepts articles and other forms of scientific writing from academics, practitioners and observers of taxation issues. Article submissions are made using the Amnesty: Jurnal Riset Perpajakan template accompanied by supporting documents in the form of: a statement of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the Amnesty website: Amnesty: Jurnal Riset Perpajakan has been single-reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers. Please read and understand the author's guidelines thoroughly. Authors who submit manuscripts to the editors of Amnesty: Jurnal Riset Perpajakan must comply with author guidelines. If the submitted manuscript does not comply with the guidelines or uses a different format, the manuscript will be rejected by the editorial team prior to review. The Editorial Team will only accept manuscripts that meet the specified format requirements. Amnesty: Jurnal Riset Perpajakan has been Nationally Accredited by the Ministry of Research, Technology, and Higher Education, Republic of Indonesia, Number: 0110/C3/DT.05.00/2026 (Sinta 3), valid until 2029. Focus and Scope The journal publishes high-quality research articles, reviews, and case studies in the field of taxation, with the aim of advancing knowledge, theory, and practice in tax policy and administration. The scope covers various topics, including tax policy and administration; income tax, value-added tax (VAT), and other types of taxes; local taxation and regional revenue management; international taxation and transfer pricing; tax compliance, avoidance, and evasion; taxation in the digital economy and e-commerce; tax incentives and their economic impact; tax dispute resolution and legal frameworks; behavioral aspects of taxpayers and tax morale; tax audits, investigations, and enforcement; fiscal decentralization and intergovernmental transfers; the role of taxation in economic growth and development; comparative studies of taxation systems across countries; taxation in Islamic finance and zakat integration; as well as environmental taxation and carbon tax policies. Review Criteria Reviewers are asked to evaluate manuscripts based on the following criteria: Relevance to the journal’s scope and focus, Originality and contribution to the field of management science, Soundness of methodology and data analysis, Clarity of presentation and structure, Validity of conclusions and implications and Proper citation and adherence to ethical research standards INDEXING AND ABSTRACTING List of Profitability Journal Visitor Countries
Effects of Tax Supervision and Socialization on Village Fund Tax Revenue Mediated by Taxpayer Compliance Level
Village Funds have become a strategic instrument for accelerating rural development in Indonesia, while simultaneously increasing the complexity of village-level tax administration and the need to optimize tax revenue. However, previous studies have primarily focused on village treasurers, providing limited understanding of the strategic role of Account Representatives (ARs) in promoting taxpayer compliance and improving tax revenue performance. This study investigates the effects of tax supervision and tax socialization on Village Fund tax revenue, with taxpayer compliance serving as a mediating variable. Grounded in Compliance Theory and Stewardship Theory, the study develops an integrated mediation framework to explain the behavioral and administrative mechanisms underlying tax revenue optimization. A quantitative explanatory design was employed using survey data collected from 175 Account Representatives working in Primary Tax Service Offices across South Sulawesi, West Sulawesi, and Southeast Sulawesi. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that tax supervision significantly improves both taxpayer compliance and Village Fund tax revenue, whereas tax socialization significantly enhances taxpayer compliance but has no direct effect on tax revenue. Taxpayer compliance emerged as the strongest determinant of tax revenue and mediated the relationships between tax supervision, tax socialization, and tax revenue, acting as a partial mediator in the former relationship and a full mediator in the latter. These findings suggest that educational initiatives alone are insufficient to improve tax revenue unless they successfully foster compliant taxpayer behavior. The study contributes to tax administration literature by integrating governance and behavioral perspectives while highlighting the strategic role of ARs in strengthening sustainable taxpayer compliance and optimizing Village Fund tax revenue.
Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-nd/4.0
The Effect of Digital Tax Services on MSME Taxpayer Compliance with Tax Literacy as Moderator
The increasing adoption of digital tax services has raised important questions regarding their effectiveness in encouraging taxpayer compliance, particularly among Micro, Small, and Medium Enterprises (MSMEs) whose engagement with the digital fiscal system is influenced by technological factors and tax literacy. This study aims to analyze the effect of digital tax service utilization on MSME taxpayer compliance in Makassar City, with tax literacy as a moderating variable. A quantitative design was employed, with data collected from 89 MSME taxpayers registered at the local Tax Service Office through a structured Likert-scale questionnaire using a purposive sampling technique. Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 was applied to assess both direct and interaction effects of moderation. The results reveal that the utilization of digital tax services has a significant positive effect on MSME taxpayer compliance (β = 0.438, T = 5.441, p = 0.000), and that tax literacy significantly moderates this relationship (β = 0.421, T = 3.789, p = 0.000), with the model explaining 48.6% of the variance in compliance. These findings extend the Technology Acceptance Model and the Theory of Planned Behavior by demonstrating that tax literacy strengthens the compliance-enhancing impact of digital tax platforms, serving as a critical cognitive enabler for MSME taxpayers. This study contributes theoretically by positioning tax literacy as a moderating construct within the behavioral compliance framework, and practically by recommending an integrated policy strategy that combines digital infrastructure development with tax literacy education programs to maximize compliance outcomes among MSME taxpayers.
Corporate Tax Avoidance in Emerging Markets: The Limited Role of ESG, Earnings Management, and Financial Leverage
This study examines the effect of earnings management and Environmental, Social, and Governance (ESG) disclosure on corporate tax avoidance, with financial leverage as a moderating variable, in LQ45 companies listed on the Indonesia Stock Exchange. Grounded in agency, stakeholder, and legitimacy theories, this research aims to provide empirical evidence on the determinants of tax avoidance behavior in emerging markets. This study employs a quantitative associative approach using secondary data from 32 LQ45 companies over the 2022–2024 period, resulting in 96 firm-year observations. Tax avoidance is proxied by the Effective Tax Rate (ETR), earnings management by discretionary accruals (DA), ESG by disclosure scores based on Global Reporting Initiative (GRI), and leverage by the Debt-to-Equity Ratio (DER). Data analysis includes multiple linear regression, classical assumption tests, hypothesis testing (t-test), coefficient of determination (R²), and Moderated Regression Analysis (MRA). The results indicate that earnings management has a negative but insignificant effect on tax avoidance, while ESG disclosure shows a positive but insignificant relationship with tax avoidance. Furthermore, leverage is not found to moderate the relationship between earnings management and tax avoidance, nor between ESG and tax avoidance. These findings suggest that earnings management, ESG performance, and leverage are not key determinants of tax avoidance among LQ45 companies. The study highlights the complexity of corporate tax behavior and implies that other factors may play a more substantial role. The results provide important insights for policymakers, investors, and regulators in improving corporate tax compliance and governance practices in emerging markets.
Evaluating the Effectiveness of Surface Water Tax Collection Mechanisms: A Case Study of the Samsat Office in Gowa Regency
This study examines the effectiveness of surface water tax collection mechanisms implemented by the Samsat Office of Gowa Regency, Indonesia, in the context of increasing regional revenue demands and the need for efficient public financial administration. Despite the significant potential of surface water taxation as a source of locally generated revenue, its realization has shown inconsistent patterns, particularly the recurring accumulation of payments near the end of the fiscal year. Using a qualitative descriptive approach, data were collected through interviews, observation, and documentation involving tax officers, local government representatives, and key taxpayers. The analysis reveals several key findings. First, administrative procedures for tax assessment and billing are generally well structured; however, operational implementation remains constrained by limited human resources, inadequate digital integration, and dependence on manual verification. Second, the concentration of payments in December is influenced by taxpayer behavior, corporate cash flow cycles, and external audit requirements, indicating structural weaknesses in periodic monitoring. Third, the tax revenue structure is highly dependent on a small group of major taxpayers, posing fiscal vulnerability for the region. Overall, while the tax collection mechanism meets regulatory requirements, its effectiveness is hindered by technical, behavioral, and institutional factors. The study recommends strengthening digital reporting systems, implementing periodic compliance reminders, enhancing inter-agency coordination, and diversifying the taxpayer base to ensure sustainable regional revenue.
The Influence of Tax Morale, Social Norms, and Trust in Government on Individual Taxpayer Compliance
Taxpayer compliance remains a crucial issue in public finance because tax revenues constitute a primary source of government funding used to support public services and national development. However, maintaining voluntary taxpayer compliance continues to be a challenge, particularly in developing countries where behavioral factors may significantly influence taxpayers’ decisions. This study aims to examine the influence of tax morale, social norms, and trust in government on individual taxpayer compliance. The research employs a quantitative approach using a cross-sectional survey design. Primary data were collected from 100 individual taxpayers through a structured questionnaire distributed via an online survey. The data were analyzed using multiple linear regression with the assistance of IBM SPSS software. Prior to hypothesis testing, validity, reliability, and classical assumption tests were conducted to ensure the robustness of the regression model. The results indicate that tax morale, social norms, and trust in government have positive and statistically significant effects on taxpayer compliance. Among these variables, trust in government demonstrates the strongest influence on compliance behavior. These findings support the Slippery Slope Framework, which suggests that taxpayer compliance is shaped not only by enforcement mechanisms but also by behavioral and institutional factors. The study contributes to the literature on behavioral taxation by highlighting the importance of moral motivation, social influence, and institutional trust in encouraging voluntary taxpayer compliance.
Digital Transformation in Local Tax Administration: A Study on Increasing Revenue through Online Payment in Nunukan Regency
This study aims to examine the implementation of an online regional tax payment system in efforts to increase regional tax revenue at the Regional Revenue Agency (Bapenda) of Nunukan Regency, as well as to identify the supporting and inhibiting factors affecting the effectiveness of the system, particularly in remote areas. This research employs a descriptive qualitative approach, with data collected through in-depth interviews involving eight informants consisting of relevant government officials and taxpayers. The results indicate that the online payment system contributes positively to the increase in regional tax revenue, particularly in terms of time efficiency, ease of access, and the reduction of late payment risks. However, several technical challenges remain, such as limited internet connectivity in certain areas and the low level of digital literacy among some members of the community.Supporting factors for the effectiveness of this system include the commitment of the local government, technological support, and active community participation. Meanwhile, inhibiting factors consist of limited digital infrastructure, resistance among elderly citizens, and the lack of evenly distributed socialization. This study emphasizes the importance of a collaborative strategy among the government, financial institutions, and the community in optimizing an inclusive and sustainable online tax system.
Determinants of MSME Tax Compliance: Tax Knowledge, Tax Rates, and Digitalization
Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) remains a persistent challenge in Indonesia, particularly in urban centers such as Medan City where registered taxpayer numbers far exceed actual filing rates. This study aims to analyze the influence of tax knowledge, tax rates, and the use of digital technology‑based tax administration systems on MSME tax compliance. A quantitative explanatory design was employed, utilizing primary data collected through structured questionnaires distributed to 100 MSME taxpayers registered at KPP Pratama Medan Polonia, selected via purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 23, preceded by validity, reliability, and classical assumption tests. The results reveal that partially, tax knowledge (t = 5.911, p < 0.05), tax rates (t = 2.499, p < 0.05), and the digital tax administration system (t = 2.812, p < 0.05) each exert a positive and significant effect on tax compliance. Simultaneously, the three variables significantly influence compliance (F = 51.674, p < 0.05), explaining 61.8% of its variance (R² = 0.618). Among the predictors, tax knowledge demonstrates the strongest relative influence. These findings underscore the importance of enhancing tax education, maintaining equitable rate policies, and optimizing user‑centric digital tax platforms to foster sustainable compliance within the MSME sector. The study contributes to the theoretical discourse by integrating the Theory of Planned Behavior and the Technology Acceptance Model within the tax compliance domain.
Determinants of Taxpayer Compliance in the Implementation of the Coretax System
Taxpayer compliance is a fundamental factor in ensuring sustainable government revenue, particularly in the era of digital tax administration. The rapid development of information technology has encouraged tax authorities to modernize administrative systems to improve efficiency, transparency, and service quality. In Indonesia, the Directorate General of Taxes has implemented the Core Tax Administration System (Coretax) as an integrated digital platform designed to simplify tax administration processes. However, the effectiveness of this system largely depends on taxpayers’ acceptance of technology and their understanding of taxation. Therefore, this study aims to examine the effect of perceived ease of use, perceived usefulness, and tax knowledge on taxpayer compliance in the implementation of the Coretax system. This study employed a quantitative research approach using primary data collected through questionnaires distributed to 150 individual taxpayers selected using purposive sampling. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that perceived ease of use, perceived usefulness, and tax knowledge have positive and significant effects on taxpayer compliance. Among these variables, tax knowledge demonstrates the strongest influence on compliance behavior. These findings suggest that taxpayer compliance in the digital era is influenced not only by technological aspects but also by taxpayers’ understanding of tax regulations and procedures. This study contributes to the development of the Technology Acceptance Model in the context of digital tax administration and provides practical implications for tax authorities in improving system usability, perceived benefits, and tax education programs to enhance taxpayer compliance.
The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on MSME Tax Compliance
MSMEs play an important role in supporting economic growth and increasing state revenue through taxation. However, the level of tax compliance among MSME taxpayers in Indonesia remains relatively low. This study aims to examine the effect of tax literacy, taxpayer awareness, and tax sanctions on MSME tax compliance in Denpasar. The study applies a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers. The sampling technique used purposive sampling, resulting in 150 respondents who met the research criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests were carried out, including normality, multicollinearity, and heteroscedasticity tests, and the results indicated that the regression model fulfilled the required assumptions. The findings reveal that tax literacy has a positive and significant effect on MSME tax compliance. Taxpayer awareness also positively and significantly affects MSME tax compliance. In addition, tax sanctions were found to have a positive and significant effect on taxpayer compliance. Simultaneously, tax literacy, taxpayer awareness, and tax sanctions significantly influence MSME tax compliance. The coefficient of determination shows that 54.1% of the variation in MSME tax compliance can be explained by the independent variables. These findings imply that improving tax education, strengthening taxpayer awareness, and implementing consistent tax sanctions can enhance voluntary tax compliance among MSMEs.
What Drives Corporate Tax Avoidance in Indonesia’s Basic Materials Sector?
Tax avoidance remains a persistent challenge in emerging economies, particularly in Indonesia, where corporate tax compliance varies across industries despite continuous regulatory reforms. Empirical evidence on the effects of profitability, capital structure, and firm size on tax avoidance has produced inconsistent findings, indicating the need for further investigation. This study examines the influence of profitability, capital structure, and firm size on corporate tax avoidance among basic materials companies listed on the Indonesia Stock Exchange during 2020–2024. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), while capital intensity and financial distress are incorporated as control variables to improve model robustness. A quantitative research design was employed using balanced panel data from 38 firms, resulting in 190 firm-year observations selected through purposive sampling. Panel data regression analysis was conducted using EViews 13, with the Fixed Effect Model (FEM) identified as the most appropriate specification based on Chow and Hausman tests. The findings reveal that profitability has a significant negative effect on CETR, indicating that more profitable firms are more likely to engage in tax avoidance. Capital structure has no statistically significant influence on CETR, suggesting that leverage is not a primary determinant of corporate tax avoidance. Conversely, firm size has a significant positive effect on CETR, implying that larger firms exhibit lower tax avoidance and greater tax compliance. These findings extend agency theory by demonstrating how firm-specific characteristics shape corporate tax behavior and provide practical implications for policymakers in strengthening tax governance, regulatory oversight, and corporate compliance strategies in Indonesia's basic materials sector.
Tax Compliance of MSMEs in Makassar: Digitalization and Tax Literacy with Trust as a Moderating Variable
Tax compliance is a crucial factor in optimizing state revenue, particularly from the Micro, Small, and Medium Enterprises (MSMEs) sector, which significantly contributes to the national economy. In the digital era, the government continues to promote tax administration transformation through various technology-based services to improve the ease and effectiveness of fulfilling tax obligations. However, MSMEs still face various challenges related to tax understanding and trust in tax authorities. This study aims to analyze the impact of tax digitalization and tax literacy on MSME tax compliance in Makassar City and examine the role of trust as a moderating variable. The study employed a quantitative approach with a survey method. The study population comprised small businesses (MSMEs) in Makassar City. A sample of 100 respondents was determined using the Slovin formula with a 10% error rate. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of the SmartPLS application. The results of the study indicate that tax digitalization has a positive and significant impact on MSME tax compliance. Tax literacy was also shown to have a positive and significant impact on tax compliance. However, trust did not moderate the relationship between tax digitalization and tax compliance, nor did it moderate the relationship between tax literacy and tax compliance. These findings suggest that MSME tax compliance is more influenced by the ease of the digital tax system and the level of tax understanding than by trust. This study provides implications for tax authorities to continuously improve the quality of digital services and tax education programs to strengthen MSME tax compliance sustainably.
The Role of Corporate Risk as a Moderating Variable: The Effect of Transfer Pricing and Capital Intensity on Tax Aggressiveness
Tax aggressiveness remains a major challenge in the mining industry due to the complexity of related-party transactions, substantial fixed-asset investments, and opportunities for profit shifting. This study investigates the effects of transfer pricing and capital intensity on tax aggressiveness while examining the moderating role of corporate risk. Grounded in Agency Theory, the study argues that managerial incentives and risk preferences shape corporate tax planning decisions. A quantitative research design was employed using secondary data from audited annual reports of mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Purposive sampling produced 50 firm-year observations. The hypotheses were tested using Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicate that transfer pricing has a significant positive effect on tax aggressiveness, suggesting that related-party transactions increase opportunities for tax minimization. Conversely, capital intensity has a significant negative effect, indicating that firms with greater fixed-asset investments tend to adopt more conservative tax strategies because depreciation policies are more transparent and tightly regulated. Furthermore, corporate risk strengthens the positive relationship between transfer pricing and tax aggressiveness but weakens the relationship between capital intensity and tax aggressiveness. The study contributes to the tax compliance and Agency Theory literature by demonstrating that corporate risk functions as a contingency factor influencing the effectiveness of tax planning strategies. The findings also provide practical implications for tax authorities in strengthening risk-based supervision of transfer pricing and improving tax compliance within the mining sector.
Efficiency Effectiveness of PPh 21 Reporting via Taxation Digitalization in State Institutions Using Value for Money
The digitalization of tax administration has emerged as a strategic reform to strengthen public-sector governance by improving the efficiency, effectiveness, and transparency of tax administration. However, empirical evidence regarding its impact on organizational tax reporting performance in public educational institutions remains limited. This study evaluates the effectiveness and efficiency of Income Tax Article 21 (PPh 21) reporting following the implementation of digital tax administration using the Value for Money (VfM) framework. Unlike previous studies that primarily examine taxpayer compliance, technology adoption, or private-sector organizations, this research assesses public educational institutions as corporate taxpayers by integrating reporting effectiveness, time efficiency, and administrative cost efficiency into a comprehensive performance evaluation. A quantitative descriptive evaluative approach was employed using 240 secondary administrative documents, consisting of 120 reporting records before and 120 after the implementation of digital taxation. Data were analyzed using effectiveness and efficiency ratios and interpreted within the Value for Money framework. The findings indicate that reporting effectiveness increased from 85.00% to 96.67%, reflecting a substantial reduction in tax calculation errors and improved reporting accuracy. Furthermore, the average reporting time decreased from 6.5 hours to 2.1 hours per reporting cycle, resulting in a 32.31% time efficiency ratio, while administrative costs declined by 35.38%. These findings demonstrate that digital tax administration significantly enhances reporting quality while optimizing institutional resource utilization. The study extends the application of the Value for Money framework to digital tax administration in public educational institutions and provides practical evidence for policymakers to optimize digital taxation reforms and strengthen accountable, efficient, and sustainable public financial governance.
Optimizing PBB-P5L Revenue in the Mineral and Coal Sector through Business Process Analysis at KPP Pratama Batulicin
This study investigates the Business Process of Land and Building Tax (PBB-P5L) in the mining sector (minerba) at KPP Pratama Batulicin, focusing on the challenges that hinder optimal tax revenue collection. The primary objective is to examine how well the tax process operates, identify issues related to tax administration, and assess the untapped tax potential. Using a qualitative descriptive approach, the study analyzes secondary data from KPP Pratama Batulicin and external sources, including data on mining permits (IUP/IUPK) and tax compliance. Data collection was done through document analysis, with a focus on mining tax registration, reporting, and assessment procedures. The findings reveal significant discrepancies between the number of mining permit holders and registered taxpayers, as well as data inaccuracies that prevent effective tax collection. The estimated untapped tax potential before audits was Rp30.87 billion, increasing to Rp38.59 billion after audits, indicating a significant underreporting of taxable assets. The study suggests improvements in data integration between DJP and ESDM, the use of satellite imagery for land monitoring, and the implementation of a risk-based oversight system. These recommendations are expected to improve data accuracy, reduce the tax gap, and enhance PBB-P5L revenue collection, offering valuable insights for policymakers and tax practitioners aiming to optimize tax administration in the mining sector.
An Ethical Audit Model for the Governance of Indonesia’s Digital Tax System: Integrating the Principles of Fairness, Transparency, and Accountability
The transformation of the digital tax system through the implementation of the Core Tax Administration System (CTAS) marks a new era in artificial intelligence (AI) based fiscal governance in Indonesia. While bringing high efficiency, AI implementation also raises ethical challenges such as algorithmic bias, lack of transparency in automated decisions and unclear human responsibility for system outcomes. This study aims to develop an AI Ethics Audit Model that integrates the principles of fairness, transparency and accountability (FTA) to strengthen fair and accountable digital tax governance. The research approach used is a qualitative descriptive approach with a development research model design, which combines a literature review of 45 journals (2018–2025), in-depth interviews with five experts (three DGT officials and two AI ethics academics), and analysis of policy documents such as PMK No. 81 of 2024 and ISO/IEC 42001:2023. The results show that there is still a risk of data bias, limited algorithm documentation and the absence of a formal ethics oversight mechanism at the DGT. Based on these findings, five stages of an AI ethics audit are formulated: audit planning, ethical risk identification, control evaluation, audit reporting and monitoring and follow up. This model provides a theoretical contribution by strengthening the concept of ethical assurance in digital governance, and a practical contribution by providing an ethical oversight framework for the Directorate General of Taxes (DGT) to ensure the transparent, fair and responsible implementation of AI in the national tax system.
Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-nd/4.0
Digital Economy Taxation in Global Perspective: A Systematic Literature Review and Cross-Country Comparison
This study systematically examines the evolution, implementation, and challenges of digital economy taxation across various jurisdictions to provide a comprehensive understanding of global policy trends. Using the PRISMA (2020) framework, a systematic literature review was conducted covering 65 peer-reviewed articles, policy papers, and institutional reports published between 2020 and 2025. The review identifies three dominant themes: (1) the emergence of Digital Services Taxes (DST) and their fiscal implications, (2) the implementation of the OECD/G20 Two-Pillar Solution emphasizing global minimum taxation, and (3) administrative digitalization for tax compliance improvement. A cross-country comparison highlights significant disparities between developed and developing economies in policy adoption, compliance infrastructure, and digital readiness. While OECD member states prioritize the harmonization of tax bases and avoidance of double taxation, developing nations focus on revenue mobilization and fairness in taxing digital activities. The findings reveal that the global minimum tax enhances coordination among multinational enterprises but poses administrative challenges in low-income countries. The study contributes to international taxation discourse by integrating evidence from diverse contexts and proposing a conceptual model linking digital transformation, tax equity, and compliance efficiency. Future research should explore the long-term economic and behavioral impacts of digital tax regimes, especially in the context of global e-commerce and cross-border data monetization.
Tax Misperception and Its Impact on Decision-Making: A Behavioral Response Model of Taxpayers
Taxes are mandatory contributions imposed on individuals and business entities to finance public needs and maintain economic stability. One essential tax instrument in Indonesia is the Motor Vehicle Tax (Pajak Kendaraan Bermotor/PKB). However, misperceptions related to PKB continue to emerge among certain taxpayer groups. This study aims to: (1) analyze how misperceptions regarding motor vehicle taxes affect taxpayer decision-making related to PKB compliance in Makassar City, South Sulawesi; and (2) examine how misunderstandings of PKB regulations shape attitudinal and behavioral responses among taxpayers. This research employs a descriptive qualitative approach. Data were collected through interviews with SAMSAT officers in Gowa Regency and with taxpayers, including students from Muhammadiyah University of Makassar. Findings indicate that the general public does not exhibit substantial misperceptions about PKB, although potential misconceptions are more common among individuals aged 21–27 who pay taxes based on parental encouragement, and among women with limited experience in handling PKB obligations. Interviews with student respondents also revealed misperceptions driven by misinformation, misunderstanding of regulations, inadequate tax education, cognitive biases, framing, and demographic characteristics such as age, gender, and occupation. Overall, the study highlights that PKB-related misperceptions remain multidimensional and may influence taxpayer compliance behavior, underscoring the need for more targeted education and communication strategies.
Optimizing Santripreneur Development through Sharia-Based E-Commerce Startups and Tax Compliance in Modern Islamic Boarding Schools
This study aims to analyze the optimization strategy for santripreneur development through the utilization of Sharia-based e-commerce startups and to examine the level of tax compliance within modern Islamic boarding schools. Employing a descriptive qualitative approach with a case study method, the research explores pesantren that have implemented digital entrepreneurship initiatives. The findings reveal that the application of Sharia-based e-commerce significantly enhances the economic independence of santri and expands the marketing network of pesantren products while promoting ethical and transparent business practices. However, low tax literacy among santri entrepreneurs remains a key challenge in achieving fiscal compliance. Integrating tax education and Sharia e-commerce training within the pesantren’s entrepreneurship curriculum is therefore crucial to establishing a sustainable santripreneur ecosystem that aligns with Islamic principles and national taxation laws. The study also highlights the strategic role of digitalization in transforming pesantren into centers of halal entrepreneurship and financial accountability. By combining religious, economic, and fiscal dimensions, this model contributes to the creation of responsible, innovative, and competitive santri entrepreneurs in the digital era. Future research is recommended to empirically validate this conceptual framework through field studies across diverse pesantren contexts.
Transfer Pricing and Tax Avoidance: Does Sales Growth Matter?
This study examines the relationship between sales growth, transfer pricing, and corporate tax avoidance strategies. Specifically, it explores how changes in sales growth affect multinational corporations' use of transfer pricing to reduce tax liabilities. Using a comprehensive dataset of multinational enterprises, the study applies an econometric model to identify the direct and indirect effects of sales growth on tax avoidance via transfer pricing. The sample consists of manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange. Purposive sampling was used for this study. In summary, despite transfer pricing being common among multinational corporations, this study finds no statistically significant direct impact on tax avoidance. Moreover, sales growth shows no moderating effect on this relationship. These findings highlight the complexity of identifying simple linear relationships and suggest the need for further research into how regulatory environments, firm-specific strategies, and macroeconomic factors influence the link between transfer pricing, sales growth, and tax avoidance.
When Financing and Tax Strategies Shape Corporate Responsibility: Examining the Effects of Capital Structure and Tax Avoidance on CSR Implementation
This study examines the interconnected effects of capital structure and tax avoidance on corporate social responsibility (CSR) implementation among food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. While corporate financing decisions and tax strategies are often viewed as mechanisms that shape resource allocation and managerial priorities, their influence on CSR engagement remains empirically contested. Using purposive sampling, the research analyzes firms that consistently published financial reports and used the Rupiah as their reporting currency during the observation period. Capital structure is measured through the debt-to-equity ratio, tax avoidance is assessed using the Cash Effective Tax Rate, and CSR implementation is evaluated using aggregated environmental, social, and governance (ESG) scores. Multiple regression analysis reveals that neither tax avoidance nor capital structure exerts a significant effect on CSR implementation. These findings diverge from prevailing theoretical expectations grounded in agency theory, trade-off theory, and compliance theory, which suggest that aggressive tax strategies or high leverage could undermine a firm’s commitment to socially responsible practices. The results indicate the possibility of moderating or mediating influences such as political connections, managerial ethics, governance quality, or investment opportunities that may weaken the direct relationship between financial strategies and CSR outcomes. The study contributes to the growing discourse on corporate responsibility by highlighting the need for more nuanced models that integrate ethical, organizational, and institutional factors when evaluating how firms balance financial decisions with their social obligations.
Analyzing the Performance of Regional Tax Collection Systems: A Case Study of Samsat Offices
This study examines the performance of regional tax collection systems by focusing on the operational, administrative, and technological dynamics of Samsat offices in Indonesia. As the primary institutions responsible for administering the Motor Vehicle Tax (PKB), Samsat offices play a crucial role in strengthening regional fiscal capacity and supporting decentralized governance. Despite their strategic importance, variations in service quality, administrative efficiency, and technological readiness persist across regions. This research employs a quantitative approach using surveys distributed to taxpayers and administrative personnel to evaluate key performance dimensions, including service efficiency, digital service adoption, transparency, inter-agency coordination, and taxpayer compliance. Additional secondary data from provincial revenue reports and institutional documents complement the primary dataset. The findings reveal that administrative efficiency and service quality remain central determinants of taxpayer satisfaction and compliance, while digital innovations—such as online tax renewal platforms and mobile Samsat services—significantly improve accessibility and reduce processing times. However, disparities in infrastructure, digital literacy, and organizational readiness hinder uniform implementation across provinces. Inter-agency coordination among Bapenda, POLRI, and insurance providers also influences service consistency and operational effectiveness. Overall, the study demonstrates that enhancing Samsat performance requires integrated strategies combining administrative streamlining, digital transformation, human resource development, and improved governance mechanisms. The results provide practical implications for policymakers seeking to strengthen regional tax administration and contribute to the broader literature on public sector performance and fiscal management.
Financial Constraints and Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange 2020–2022
This study investigates the effect of financial constraints on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Mining firms operate in a capital-intensive and highly regulated environment, making them vulnerable to fluctuations in commodity prices, financing frictions, and liquidity pressures. These conditions heighten the relevance of examining whether financial constraints influence corporate tax planning behavior. Using a quantitative research design, the study analyzes panel data from 24 mining companies that consistently reported complete audited financial statements over the three-year period, resulting in 72 firm-year observations. Financial constraints are measured using the Hadlock–Pierce (HP) Index, while tax avoidance is proxied by the Cash Effective Tax Rate (CETR), which captures real cash taxes paid relative to pre-tax income. Several control variables—firm size, profitability, leverage, and capital intensity—are included to account for operational and structural characteristics of mining firms. Panel regression analysis is conducted using the Hausman test to determine the appropriate model, supplemented by classical assumption testing to ensure statistical validity. The results are expected to provide empirical evidence on whether financially constrained mining firms engage more aggressively in tax avoidance as a strategy to preserve liquidity during periods of economic uncertainty, including the COVID-19 pandemic. The study contributes to the literature by offering sector-specific insights into the financial determinants of tax avoidance in a highly regulated extractive industry and provides implications for policymakers, investors, and corporate managers regarding financial pressure, compliance behavior, and fiscal governance.
Strengthening International Fiscal Governance to Combat Global Tax Avoidance: A Policy and Literature-Based Analysis
Global tax avoidance continues to undermine national revenues and weaken the integrity of international tax systems, particularly as cross-border economic activities expand in the digital era. This study examines how international fiscal governance can serve as an effective framework for mitigating global tax avoidance by analyzing key policies, regulatory instruments, and multilateral initiatives. Using a descriptive and policy-oriented approach, this research synthesizes recent literature, institutional reports, and global regulatory developments to evaluate the effectiveness of mechanisms such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) project, the Global Minimum Tax (Pillar Two), automatic exchange of information, and strengthened tax transparency standards. The study finds that while international cooperation has significantly improved policy alignment and reduced opportunities for profit shifting, substantial challenges remain, including uneven adoption across jurisdictions, capacity gaps in developing countries, regulatory loopholes, and geopolitical asymmetries in negotiations. The analysis also highlights the growing importance of digital taxation frameworks as multinational enterprises increasingly shift value creation to intangible assets. This paper argues that stronger institutional coordination, equitable policy adoption, capacity-building for emerging economies, and enhanced enforcement mechanisms are critical to advancing global tax fairness. The findings contribute to a deeper understanding of how international fiscal governance can shape more coherent and sustainable tax systems, offering policy recommendations to support future reforms and strengthen global tax compliance.
The Effect of Profitability and Company Size on Tax Avoidance in the Mining Sector Listed on the IDX in 2019-2023
This study investigates the effect of profitability and company size on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Tax avoidance remains a critical issue in the mining industry due to its strategic contribution to state revenue and the sector’s vulnerability to aggressive tax practices. Using a purposive sampling method, 10 mining companies meeting the research criteria were selected, resulting in 50 firm-year observations. The study employs multiple linear regression analysis using IBM SPSS Version 29 to assess the relationship among variables. The classical assumption tests—normality, multicollinearity, heteroscedasticity, and autocorrelation—confirmed the validity of the regression model. The findings reveal that profitability has no significant effect on tax avoidance, indicating that highly profitable companies tend to comply with tax regulations to avoid reputational and legal risks. Conversely, company size shows a significant positive effect on tax avoidance, suggesting that larger firms possess greater resources and access to professional expertise, enabling them to implement structured tax avoidance strategies. The model’s Adjusted R² value of 0.181 indicates that 18.1% of tax avoidance behavior can be explained by profitability and company size. The study contributes to tax management literature by providing empirical evidence on firm characteristics influencing tax avoidance in Indonesia’s mining industry and offers insights for policymakers to enhance regulatory oversight.
The Implementation of E-Filing on Taxpayer Compliance in Ambon City: A Theory of Planned Behavior Approach
This study examines the influence of e-Filing implementation on taxpayer compliance in Ambon City by applying the Theory of Planned Behavior (TPB) as the analytical framework. TPB explains compliance behavior through three main constructs: attitudes toward behavior, subjective norms, and perceived behavioral control. This research employs a literature review method by collecting and analyzing previous studies from Google Scholar and official taxation sources using keywords such as “e-Filing,” “tax compliance,” and “Theory of Planned Behavior.” After screening for relevance, selected articles were synthesized to identify key determinants of compliance behavior. The review findings indicate that the implementation of e-Filing positively contributes to taxpayer compliance; however, several contextual factors in Ambon still hinder optimal adoption. Limited digital literacy, low awareness of tax obligations, and inadequate internet infrastructure in certain areas reduce the effectiveness of electronic reporting. Socialization and education programs remain crucial for shaping taxpayers’ behavioral beliefs, while support from tax authorities and the social environment strengthens subjective norms that encourage compliance. Perceived behavioral control is influenced by the availability of technical assistance, the ease of using the system, and strict enforcement of tax sanctions. The study concludes that the successful implementation of e-Filing requires an integrated approach that strengthens knowledge, accessibility, system quality, and enforcement to enhance overall taxpayer compliance in Ambon City.
Impact of Perceived Convenience, Satisfaction, and Tax Understanding on E-Filing Adoption Intention: The Moderating Role of IT Benefits
This study investigates the influence of perceived convenience, perceived satisfaction, and tax understanding on the intention to adopt e-Filing among individual taxpayers registered at KPP Pratama Tenggarong. In addition, this research examines the moderating role of perceived information technology benefits in strengthening these relationships. Using a quantitative approach, primary data were collected from 100 respondents through offline and online questionnaires distributed to individual taxpayers who submitted their annual tax returns via e-Filing. The sampling technique used was purposive sampling, and data were analyzed using SmartPLS version 4.1 with measurements based on a five-point Likert scale. The findings reveal that perceived convenience, perceived satisfaction, and tax understanding each have a significant positive effect on taxpayers’ intention to use e-Filing. These results indicate that when taxpayers perceive e-Filing as easy to use, satisfactory, and supported by adequate knowledge of taxation procedures, their willingness to adopt the system increases. However, the study also finds that perceived benefits of information technology do not moderate the relationship between perceived convenience, perceived satisfaction, and tax understanding on e-Filing adoption intention. This suggests that although taxpayers recognize the advantages of technology, such perceptions do not necessarily strengthen their intention to use e-Filing. The study contributes to the enrichment of Technology Acceptance Model (TAM) development by incorporating satisfaction, tax understanding, and IT benefits as extended variables. Practically, the results provide insights for tax authorities to improve e-Filing services by enhancing system usability, ensuring user satisfaction, and increasing taxpayers’ understanding to support higher adoption rates.
Copyright (c) 2025 Amnesty: Jurnal Riset Perpajakan https://creativecommons.org/licenses/by-nc-nd/4.0
Trends in Capital Market Research and Taxation Policy in Indonesia: A Bibliometric Analysis of the Literature from 2000 to 2025
This study examines the evolution of research on capital markets and taxation policy in Indonesia from 2000 to 2025 using a comprehensive bibliometric approach. Data were extracted from Scopus and Web of Science and analyzed using Bibliometrix (R) and VOSviewer to assess scientific productivity, citation structures, keyword networks, and thematic development. A total of 609 documents and 53,971 citations were identified, indicating substantial growth in scholarly attention across four phases: initiation (2000–2004), consolidation (2005–2014), explosion (2015–2021), and normalization (2022–2025). Publication output peaked in 2021, whereas citation-per-article declined in recent years, reflecting citation dilution as publication volume increased. World Development emerged as the most productive source, while The Quarterly Journal of Economics showed the highest citation intensity. Seminal works by Gabaix et al. (2003), Chan, Covrig & Ng (2005), and Johnson et al. (2000) formed the intellectual core driving research development. Keyword mapping revealed “stock exchange,” “tax incentive,” and “earnings management” as basic themes, while the “tax authority–fiscal policy” cluster appeared as a motor theme with high relevance and strong development. Thematic evolution indicates a shift from macro-level concerns—market infrastructure and fiscal incentives—toward micro-level issues such as asymmetric information, governance, and tax reform effectiveness. Findings highlight the need for methodological advancement through machine learning, natural experiments, and greater use of domestic micro-data to enhance theoretical contributions and strengthen policy relevance in Indonesia’s capital market and taxation research landscape.
Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru
This study investigates the determinants of tax compliance among individual taxpayers engaged in business and freelance activities at the Pratama Tax Office (KPP) of Senapelan, Pekanbaru. The research examines the influence of four key variables—taxation socialization, level of taxation understanding, taxpayer awareness, and tax sanctions—on individual taxpayer compliance. Using a purposive sampling method, 110 respondents were selected based on specific criteria, including registration at the tax office and submission of the Annual Tax Return (SPT) form 1770. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS version 30. The findings reveal that the level of taxation understanding, taxpayer awareness, and tax sanctions significantly affect tax compliance. In contrast, taxation socialization does not have a statistically significant impact. These results suggest that improved understanding of tax regulations, enhanced civic awareness, and effective enforcement of sanctions play critical roles in increasing taxpayer compliance. However, the lack of impact from socialization programs may be attributed to limited outreach or low participation in tax education activities. The study highlights the need for intensified and targeted educational campaigns by tax authorities to foster compliance, especially among self-employed individuals and freelancers. Additionally, the enforcement of tax sanctions should remain firm and transparent to deter non-compliance. These findings provide practical insights for policymakers and tax administrators in designing more effective compliance strategies. Future research should consider incorporating other potential variables, such as trust in tax institutions, quality of tax services, and digital literacy, to gain a more comprehensive understanding of taxpayer behavior.
The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study
This study aims to systematically examine the role of Human Resources (HR) competence in the field of taxation on compliance and effectiveness of tax obligations, both in the private and public sectors. This study was conducted through a literature review method by examining various scientific journals, articles, and relevant previous research results. The main focus of the study is on the dimensions of HR competence such as technical knowledge of taxation, training and certification (eg tax brevet), and professional experience in managing tax obligations. The results of the study indicate that HR with high competence in the field of taxation tend to be able to significantly increase taxpayer tax compliance, both in terms of formal (reporting) and substantive (payment and planning). In addition, strengthening HR capacity has been proven to minimize the risk of administrative errors, reduce potential sanctions, and support more efficient and accountable tax planning strategies. Adequate tax literacy also encourages increased communication between companies and tax authorities, thereby creating a healthier compliance climate. This study concludes that HR competence is one of the main pillars in modern tax management and must be a priority in the development of tax policies and organizational governance strategies. The findings of this literature review are expected to be a reference for policy makers, academics, and practitioners to develop a more structured and sustainable HR strengthening program in the taxation sector.
The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies
This study investigates the impact of firm size and corporate governance on tax avoidance strategies in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. Tax avoidance, although legal, raises concerns about tax fairness, transparency, and state revenue sustainability. Using a quantitative approach with multiple linear regression analysis, the study examines the roles of firm size, board of directors, independent commissioners, and audit committees in influencing tax avoidance behavior. Data were collected from 58 companies, resulting in 174 firm-year observations. The findings reveal that firm size has a significant negative effect on tax avoidance, indicating that larger firms tend to avoid aggressive tax planning, possibly due to higher public scrutiny and reputational risks. In contrast, the board of directors, independent commissioners, and audit committees show no significant influence on tax avoidance practices. These results suggest that traditional corporate governance mechanisms may be insufficient in curbing tax avoidance in Indonesia’s property sector, highlighting the need for more targeted regulatory interventions and enhanced governance practices. This study contributes to the growing literature on corporate tax behavior in emerging markets by offering empirical evidence from the real estate industry, which is often characterized by asset intensity and unique regulatory treatment. The findings have practical implications for policymakers and regulators seeking to strengthen tax compliance through firm-level characteristics and governance reforms. Future research is encouraged to explore additional moderating variables such as profitability, leverage, and ownership structure to gain a more comprehensive understanding of corporate tax avoidance behavior in the Indonesian context.