Published: 2026-03-04

Articles

Tax Digitalization and Taxpayer Compliance: A Systematic Literature Review of Impacts, Determinants, and Barriers

Erikson Wijaya, Lela Luthfiana Ulfa (Author) |
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Abstract Views: 190 times | Downloaded: 148 times | Published: 2026-03-04

VAT Threshold Effectiveness: Behavioral Distortions, SME Growth Traps, and Perceived Fairness

Fahmi Andhika Rusthadi, Muhammad Irkham Maulana, Witdya Vernanda (Author) | 22-35 Pages
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Abstract Views: 9 times | Downloaded: 43 times | Published: 2026-03-09

Cross-Border Lessons in VAT Compliance: A Systematic Review of Split Payment Mechanisms and Strategic Adaptations for Indonesia

Warsito, Mobrik Redy Santoso, Sakti Suhertian, Almanda Ully Oktaviana Nasution (Author) | 36-47 Pages
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Abstract Views: 28 times | Downloaded: 34 times | Published: 2026-03-10

Strategic Mapping of Tax Haven Jurisdictions and the Political Economy of Global Transparency: Optimizing Indonesia’s Fiscal Sovereignty in the Era of Pillar Two

Bismar Liriyansah, Budi Arifandi (Author) |
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Abstract Views: 8 times | Downloaded: 10 times | Published: 2026-04-03

Taxing the Untaxed: A Policy Analysis of Income Taxation on Illegal Economic Activities in Indonesia

Indra Yanuareza Adianto, Budi Arifandi (Author) |
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Abstract Views: 6 times | Downloaded: 2 times | Published: 2026-04-03