Current Issue
Vol. 7 No. 1 (2025): Oktober: The Future of Tax Administration: Integration of Technology, Policy and Human Capital
Greetings to all enthusiastic readers of Scientax!
The first edition of Volume 7 of Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia marks another important step in Indonesia’s scholarly dialogue on taxation. We thank our contributors and readers for their ongoing support and encourage continued collaboration to strengthen the research community of the journal.
Today, taxation is being reshaped by technological innovation, evolving policy frameworks, and the need for institutional adaptability. In a period defined by digital transformation and global interdependence, the effectiveness of tax administration depends not only on the quality of technology but also on coherent policy design and capable human resources. This issue presents eight studies that examine how these elements intersect to build a more adaptive and equitable tax system.
Technological progress continues to reshape the operational foundations of tax administration. “Data Mining Innovation to Predict the Duration of Tax Disputes: A Case Study in Indonesia” illustrates how machine learning can accelerate dispute resolution and improve administrative efficiency. Similarly, “Blockchain in Taxation: A Systematic Literature Review” reviews research on how distributed ledger technology can enhance efficiency and security in tax collection, emphasizing that technology enables data-informed decision-making and institutional accountability.
At the policy level, fiscal competition and cross-border activity remain central themes. “The Influence of Tax Competition on Corporate Income Tax Rates and Tax Holidays in ASEAN-6” shows that regional competition affects tax incentives more strongly than tax rates. “Assessing the Impact of Tax Regulation Changes on Cross-Border E-Commerce” finds that Regulation No. 199/PMK.04/2019 has effectively curbed imports and supported fair competition. “Indonesia’s Intangibles Transfer Pricing Regime: An International Comparative Review” argues for greater alignment between Indonesia’s framework and global standards to mitigate avoidance risks.
Institutional and human factors are also vital to sustaining reform. “Kebijakan Mutasi dan Kepuasan Pegawai dalam Kerangka Organization-Employee Relationship (OER)” finds that trust and reciprocity shape satisfaction with rotation policies. “Persepsi Industri Kota Batam terhadap Super Tax Deduction” highlights the importance of outreach in ensuring fair policy application, while “Do Prudential Regulations Shape Banks’ Tax Burdens?” shows that prudential supervision influences banks’ tax positions, reinforcing the link between financial regulation and tax policy.
Taken together, these studies demonstrate that effective tax modernization requires technology integration, coherent fiscal policy, and engaged human resources. The future of tax administration lies in data-informed governance, transparent systems, and adaptive institutions that sustain compliance and public trust.
Published:
31-10-2025
Articles
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia or Scientax is a tax scientific journal published by the Directorate General of Taxes and provides scientific research results in the form of studies, both theoretically and empirically, on issues and problems surrounding taxation. Every article published in Scientax is the result of studies and research sourced from literature studies, literature reviews, field research, best practices, and/or a combination of each of these scientific activities. Articles published in Scientax have been through peer review, evaluation, and editing by the editorial board, reviewers, and members of the editorial staff. Scientax is published twice a year, October and April, and is open to the public, practitioners, researchers, employees, and tax observers.
