Announcement of 35 Best Paper Taxation Call for Paper 2022


In order to support the Indonesian G20 Presidency and Tax Reform, the Directorate General of Taxes held a "Taxation Call for Paper 2022" with the theme "Road to G20 Indonesian Presidency: Achieving a Stronger and More Sustainable World Recovery through International and National Tax Reform". This activity has been carried out since May 2022 and paper submission was closed on August 17 2022. Participants came from various backgrounds, including lecturers, students from various universities, DGT employees, and others.

More than 200 applicants and 172 papers submitted have gone through several stages of administrative and plagiarism assessment by the committee, feasibility assessments by editors from both internal and external DGT, and then substantive assessments by reviewers from internal and external DGT. This assessment selected the 35 best papers to be presented in the Parallel Session.

The following are the 35 best papers (not based on score) that will be presented in the Parallel Session:

  • Does Government Effectiveness Moderate the Relationship Between Regulatory Quality and Tax Complexity?: a Tale of a Hundred Nations  
  • Pengaruh Kualitas Penetapan Pajak, Surat Teguran, Dan Surat Paksa Terhadap Pencairan Tunggakan Pajak 
  • Okuns Law, Phillips Curve Serta Pengaruhnya Terhadap Pertumbuhan Pembayaran PPh Pasal 21 di Masa Pandemi
  • Persepsi Pegawai atas Sistem Penilaian Kinerja Berdasar Peraturan Dirjen Pajak Tahun 2018: Seberapa Efektif dan Memuaskan?
  • Review of the Employee Performance Evaluation System at the Directorate General of Taxes: Its Effectiveness and Employee Satisfaction Level
  • Pengaruh Persepsi Kepuasan dan Kepentingan Terhadap Tindak Lanjut Data Pemicu Approweb: Sebuah Kajian Empiris Berbasis Data Administratif
  • A Sustainable Approach on Tax Audit Inspection: How Tax Aggressive Strategies Can be Detected from Fee of Independent Auditor
  • Exit Tax Adoption to Protect Indonesia’s Tax Base: Are We Ready?
  • Ketimpangan Gender dan Perpajakan: Analisis Data Panel dari 34 Propinsi di Indonesia
  • Machine Learning: Classifying Taxpayer’s Supervising Zone Based on the Street Address Using Natural Language Processing Algorithm
  • Evaluasi Kebijakan Penurunan Tarif PPh Badan Menggunakan Pendekatan General Equilibrium dan Metode Degree of Self-Financing: Studi Kasus Indonesia
  • Determinants of Tax Morale (Empirical Study on MsmeSME in Java)
  • Indonesia's Tax Revenue: Is It Sustainable and a Good Automatic Stabilizer?
  • Menuju Seamless Taxation Melalui Mekanisme Split Payment pada Marketplace dan Quick Response (Qr) Payment System
  • Pengaruh Pemahaman Pajak, Kesadaran Pajak dan Relaksasi Pajak Terhadap Kepatuhan Wajib Pajak di Masa Pandemi Covid-19
  • Rekonstruksi Konsep Makna Kehadiran Fisik BUT
  • Predicting Firms’ Taxpaying Behaviour Using Artificial Neural Networks: the Case of Indonesia
  • Tinjauan Aspek Perpajakan atas Cash Pooling Berdasarkan Regulasi di Indonesia
  • Assessing Taxpayers Ability to Pay: a Machine Learning Approach
  • Regresivitas PPh Final
  • Similarity Index untuk Mengestimasi Reformasi Perpajakan dan Dampaknya Terhadap Penerimaan Pajak: Studi Kasus Indonesia
  • Koreksi Kebijakan Harga Transfer Domestik Sebuah Zero-Sum-Game Penerimaan Pajak Nasional? Studi Kasus KPP Pratama di Wilayah DKI Jakarta
  • The Impact of the Alternative Tax Base Measurement Policy on the VAT Revenue Performance in the Indonesian Agricultural Sector
  • Forecasting Value-Added Tax (VAT) Revenue Using Autoregressive Integrated Moving Average (Arima) Box-Jenkins Method
  • Using Data Mining to Detect Fraud Patterns from Taxpayer’s Financial Statement 
  • Penerapan Data Mining Terhadap Wajib Pajak Penerbit Faktur Pajak Tidak Sah Menggunakan Teknik Classification 
  • Pengaruh Street Earnings Terhadap Penghindaran Pajak
  • Self-Service Analytics dan Data Pipeline dalam Analitika Perpajakan
  • Pengukuran Usability Aplikasi E-Bupot Instansi Pemerintah
  • Impact of Automotive Tax Incentives During Covid-19: Evidence from Indonesia
  • Natural Language Processing Analysis of Appeal Decisions in Transfer Pricing Tax Disputes In Indonesia
  • Do Operational Risks And Credit Risks Make Banks More Aggressive to Avoid Taxes? Empirical Study of Banking Companies on the Indonesia Stock Exchange
  • Examining Firms’ Financing Options: Do Thin Capitalisation Rules Matter?
  • Tax Amnesty Amidst The Coronavirus Pandemic in Indonesia, Malaysia, and the Philippines: a Comparative Analysis
  • Taxation, Digital Financial Services, and Their Impacts on Financial Inclusion

Congratulations for the 35 best papers!

Furthermore, the authors have to attend these several activities below:

  1. Online Parallel Session on Monday, 5 December 2022 (followed by one author as a presenter),
  2. Offline Research Paper Writing Workshop on Tuesday, 6 December 2022 in Jakarta (participated by one author as the participant)
  3. International Tax Conference 2022 as well as the announcement of winners online, Wednesday, 7 December 2022 in Jakarta (followed by a maximum of 3 authors as participants)

Authors/author representatives (if the paper is written by more than 1 author) who will take part in those activities please register through before Sunday, November 27 2022 at 23:59 pm. Further information will be announced by correspondence email of the authors.


contact person:

A'ziz 0858-7696-1252

Rima 0858-6781-4154