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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Dwi Koerniawati
Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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NAVIGATING TECHNOLOGICAL DISRUPTION: ETHICAL, LEGAL, AND SOCIOECONOMIC DIMENSIONS IN CRAFTING A SUSTAINABLE AND JUST TAXATION SYSTEM Loso Judijanto; Dwi Koerniawati; Shohib Muslim; Pratiwi Subianto; Ahmad Rizani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 3 (2023): December
Publisher : Adisam Publisher

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In navigating technological disruption within taxation systems, this research delved into the ethical, legal, and socioeconomic dimensions to craft a sustainable and just framework. Examining past trends and challenges, the study uncovered key findings reflecting stakeholders' heightened awareness, with 78% expressing concerns about the ethical use of taxpayer data. Though acknowledged by 65% of respondents, the legal landscape faces challenges in adapting to rapid technological advancements, necessitating agile regulatory frameworks. The study revealed nuanced socioeconomic impacts, with 58% perceiving positive effects on economic growth but 32% expressing concerns about potential disparities. Insights into behavioral aspects indicated a delicate balance, with 68% recognizing technology's positive influence on compliance behavior, while 45% voiced concerns about its potential misuse. The synthesis of these dimensions underscores the intricate interplay shaping tax technology policies. Acknowledging limitations, including regional variations, the research calls for ongoing exploration into emerging technologies and behavioral dynamics to inform the evolution of ethical and just taxation systems in the digital era.
DIGITAL TAXATION INNOVATION IN THE ERA OF ECONOMIC TRANSFORMATION: A COMPREHENSIVE ANALYSIS OF STRATEGIC OPPORTUNITIES AND SYSTEMIC CHALLENGES TO ENHANCE EFFICIENCY AND OPTIMIZE NATIONAL REVENUE Loso Judijanto; Renika Hasibuan; Rahma Helal Al_ Jbour; Dwi Koerniawati; Ignatius Septo Pramesworo
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): January
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Amid a transformative economic era, this groundbreaking study comprehensively analyzes digital taxation innovation. Delving into intricacies, it meticulously examines strategic opportunities and systemic challenges, emphasizing the integration of advanced data analytics, international collaboration, and public-private partnerships. Navigating the evolving fiscal landscape, the research enriches our understanding of efficiency enhancement and unveils novel approaches to optimizing national revenue. Beyond traditional boundaries, this exploration provides insights resonating with the dynamic interplay of technology and fiscal frameworks. As the digital era unfolds, the study contributes a nuanced perspective essential for policymakers, tax authorities, and stakeholders seeking a comprehensive grasp of the multifaceted dimensions of digital taxation.
NAVIGATING THE LABYRINTH: A COMPREHENSIVE STUDY OF INTRICATE DYNAMIC STRATEGIES FOR ECONOMIC MANAGEMENT IN A COMPLEX GLOBALIZED ENVIRONMENT Subhan Subhan; Surni Surni; Dwi Koerniawati; Suharyono Suharyono; Elman Johari
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 2 (2024): February
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This comprehensive study delves into the intricate realm of dynamic economic strategies, offering a nuanced exploration of their application for effective economic management in the ever-evolving globalized environment. The modern economic landscape is marked by unprecedented transformations, necessitating a profound understanding of strategies that navigate this labyrinth of complexities. This research is anchored in unraveling the nuanced dynamics inherent in economic management, emphasizing the indispensable attributes of adaptability, resilience, and forward-thinking approaches. Employing an interdisciplinary lens, the study meticulously examines successful case studies, evaluates ongoing changes within the global economy, and proposes refined strategies tailored for policymakers and stakeholders. The research seeks to contribute valuable perspectives to the discourse on navigating economic complexities in an interconnected world by synthesizing insights from diverse disciplines, including economics, technology, and policy studies. This study aims to provide a comprehensive framework beyond conventional analyses, offering actionable insights for those steering economic policies in an era of rapid transformations.
TRANSFER PRICING AND MULTINATIONAL CORPORATIONS: AN IN-DEPTH ANALYSIS OF TRANSFER PRICING POLICIES AND THEIR IMPACT ON TAXATION IN INDONESIA Hety Devita; Loso Judijanto; Renika Hasibuan; Dwi Koerniawati; Irwan Musriza Harahap
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): DECEMBER
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This study comprehensively examines the intricate relationship between transfer pricing policies and their impact on taxation in Indonesia, concentrating on the context of multinational corporations (MNCs). The research offers an in-depth exploration of the legislative framework governing transfer pricing, shedding light on the compliance requirements imposed on MNCs and the prevalent transfer pricing methods in Indonesia. The study addresses the challenges MNCs encounter in meeting compliance standards, emphasizing the complexities of documentation and adherence to the arm's length principle. Furthermore, it investigates the broader implications of transfer pricing practices on tax revenue and economic development within the Indonesian context. By conducting a detailed literature review and analysis, the research provides valuable insights into the dynamic interplay between regulatory frameworks, corporate practices, and their impact on the fiscal landscape. In conclusion, the study offers forward-looking recommendations for future reforms to enhance the effectiveness of transfer pricing regulations and minimize the risks of tax avoidance. These recommendations, grounded in a thorough understanding of the current landscape, seek to fortify Indonesia's regulatory framework and foster collaboration between tax authorities and MNCs. The research contributes to the existing body of knowledge in international taxation and economic governance, serving as a valuable resource for scholars, policymakers, and practitioners navigating the intricate terrain of transfer pricing in Indonesia.
Co-Authors Ahmad Rizani Elman Johari Hasibuan, Renika Hety Devita Ignatius Septo Pramesworo Irwan Musriza Harahap Loso Judijanto Pratiwi Subianto Rahma Helal Al_ Jbour Shohib MUSLIM Subhan Subhan Suharyono Suharyono Surni Surni