Vol. 6 No. 1 (2024): October: Toward a Resilient and Equitable Tax System in Indonesia

Greetings to all the enthusiastic readers of Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia!

We truly appreciate your continued support and active engagement with our journal. In this edition, we hope to provide more insights into the dynamic relationship between tax policy, industry resilience, and social justice.

At the heart of Indonesia's economic recovery efforts is the role of strategic tax incentives, particularly highlighted during the Covid-19 pandemic. Impact of Automotive Tax Incentives during Covid-19: Evidence from Indonesia evaluates how tax incentives under the National Economic Recovery (PEN) program, especially in the automotive sector, stimulated consumption of durable goods. However, equitable tax policy extends beyond recovery efforts, as emphasized in Final Tax Regression. This study examines the regressive effects of Indonesia’s Final Income Tax on high-wealth individuals and advocates for a more progressive tax structure to promote fairness within the tax system. By analyzing the current impact of final taxes and offering policy recommendations, this article provides valuable insights toward a balanced approach in Indonesia’s tax reform agenda.

Creating a fair and inclusive tax environment requires compliance measures that consider both legal and restorative dimensions. Kemanfaatan, Keadilan, dan Kepastian Hukum Restorative Justice pada Ketentuan Perpajakan provides an in-depth analysis of restorative justice as applied within Indonesia's tax laws, particularly the UU HPP. This approach fosters reconciliation between taxpayers and the state, encouraging voluntary compliance in dispute resolution. Additionally, effective tax administration hinges on strong leadership, especially during reform initiatives. Gaya Komunikasi Kepemimpinan Transformasional dalam Masa Perubahan Organisasi: Sebuah Tinjauan Literatur explores how transformational leadership communication can enhance organizational change within the Directorate General of Taxes (DGT).

In supporting Indonesia’s natural resource sector, the availability of accurate and transparent data is paramount. Penerapan Model Kolaboratif dalam Kebijakan Data Tunggal Industri Emas bagi Penerimaan Negara dengan Pendekatan Multi Helix examines how a collaborative approach can address data limitations in the gold industry, which is critical for national revenue. Additionally, Indonesia’s Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic resilience, yet tax compliance within this sector remains low. Analisis Model Kebijakan Program Penyaluran “KUR” dalam Rangka Meningkatkan Perilaku Kepatuhan Wajib Pajak Pelaku UMKM evaluates the effectiveness of the KUR program in enhancing MSME tax compliance. By analyzing its alignment with tax requirements and offering targeted policy suggestions, this study aims to improve the integration of tax compliance within MSME support programs, fostering broader participation and fiscal responsibility.

Through these studies, we hope to offer a meaningful contribution Toward a Resilient and Equitable Tax System in Indonesia, a vision that will inspire further research, policy innovation, and collaboration.