{"id":"https://openalex.org/W4388946022","doi":"https://doi.org/10.1080/23311886.2023.2285242","title":"The urgency of reforming Indonesia\u2019s tax Law in the face of economic digitalization","display_name":"The urgency of reforming Indonesia\u2019s tax Law in the face of economic digitalization","publication_year":2023,"publication_date":"2023-11-23","ids":{"openalex":"https://openalex.org/W4388946022","doi":"https://doi.org/10.1080/23311886.2023.2285242"},"language":"en","primary_location":{"id":"doi:10.1080/23311886.2023.2285242","doi":"https://doi.org/10.1080/23311886.2023.2285242","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311886.2023.2285242","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311886.2023.2285242?needAccess=true","source":{"id":"https://openalex.org/S2737998943","display_name":"Cogent Social Sciences","issn_l":"2331-1886","issn":["2331-1886"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Social Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311886.2023.2285242?needAccess=true","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041256764","display_name":"Amelia Cahyadini","orcid":"https://orcid.org/0000-0003-1420-3418","observed_orcids":["https://orcid.org/0000-0003-1420-3418"]},"institutions":[{"id":"https://openalex.org/I91819753","display_name":"Padjadjaran University","ror":"https://ror.org/00xqf8t64","country_code":"ID","type":"education","lineage":["https://openalex.org/I91819753"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Amelia Cahyadini","raw_affiliation_strings":["Padjadjaran University","Department of Administrative Law at the Faculty of Law, Padjadjaran University, Bandung, Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-1420-3418","affiliations":[{"raw_affiliation_string":"Padjadjaran University","institution_ids":["https://openalex.org/I91819753"]},{"raw_affiliation_string":"Department of Administrative Law at the Faculty of Law, Padjadjaran University, Bandung, Indonesia","institution_ids":["https://openalex.org/I91819753"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050839418","display_name":"Josep Irvan Gilang Hutagalung","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I91819753","display_name":"Padjadjaran University","ror":"https://ror.org/00xqf8t64","country_code":"ID","type":"education","lineage":["https://openalex.org/I91819753"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Josep Irvan Gilang Hutagalung","raw_affiliation_strings":["Padjadjaran University","Co-author of Administrative Law at the Faculty of Law, Padjadjaran University, Bandung, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Padjadjaran University","institution_ids":["https://openalex.org/I91819753"]},{"raw_affiliation_string":"Co-author of Administrative Law at the Faculty of Law, Padjadjaran University, Bandung, Indonesia","institution_ids":["https://openalex.org/I91819753"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103253499","display_name":"Zainal Muttaqin","orcid":"https://orcid.org/0000-0001-9810-5684","observed_orcids":["https://orcid.org/0000-0001-9810-5684","https://orcid.org/0009-0002-4055-9987"]},"institutions":[{"id":"https://openalex.org/I91819753","display_name":"Padjadjaran University","ror":"https://ror.org/00xqf8t64","country_code":"ID","type":"education","lineage":["https://openalex.org/I91819753"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Zainal Muttaqin","raw_affiliation_strings":["Padjadjaran University","Department of Administrative Law at the Faculty of Law, Padjadjaran University, Bandung, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Padjadjaran University","institution_ids":["https://openalex.org/I91819753"]},{"raw_affiliation_string":"Department of Administrative Law at the Faculty of Law, Padjadjaran University, Bandung, Indonesia","institution_ids":["https://openalex.org/I91819753"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5041256764"],"corresponding_institution_ids":["https://openalex.org/I91819753"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":14.8624,"has_fulltext":true,"cited_by_count":44,"citation_normalized_percentile":{"value":0.99264427,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":100},"biblio":{"volume":"9","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.45239999890327454,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.45239999890327454,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14291","display_name":"Indonesian Legal and Regulatory Studies","score":0.34549999237060547,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.06210000067949295,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.9779999852180481},{"id":"https://openalex.org/keywords/indonesian-tax-law","display_name":"Indonesian tax law","score":0.7739999890327454},{"id":"https://openalex.org/keywords/digitalization","display_name":"digitalization","score":0.6990000009536743},{"id":"https://openalex.org/keywords/digital-economy-taxation","display_name":"digital economy taxation","score":0.7289999723434448},{"id":"https://openalex.org/keywords/permanent-establishment","display_name":"permanent establishment","score":0.972000002861023},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.5690000057220459},{"id":"https://openalex.org/keywords/legal-certainty","display_name":"legal certainty","score":0.9419999718666077},{"id":"https://openalex.org/keywords/oecd-tax-reform","display_name":"OECD tax reform","score":0.5479999780654907},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.5550000071525574},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.6389999985694885},{"id":"https://openalex.org/keywords/government-revenue","display_name":"government revenue","score":0.6880000233650208}],"concepts":[{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.6277417540550232},{"id":"https://openalex.org/C2779029474","wikidata":"https://www.wikidata.org/wiki/Q49094488","display_name":"Legal certainty","level":2,"score":0.6081795692443848},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.49140894412994385},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4869995713233948},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.448882520198822},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4356754720211029},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.42031654715538025},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4057844281196594},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.38097867369651794},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.36132779717445374},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.21981436014175415},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.21641770005226135}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/23311886.2023.2285242","doi":"https://doi.org/10.1080/23311886.2023.2285242","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311886.2023.2285242","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311886.2023.2285242?needAccess=true","source":{"id":"https://openalex.org/S2737998943","display_name":"Cogent Social Sciences","issn_l":"2331-1886","issn":["2331-1886"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Social Sciences","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:3c9a2813432546ea879a5025618c68f3","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/3c9a2813432546ea879a5025618c68f3","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Social Sciences, Vol 9, Iss 2 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1080/23311886.2023.2285242","doi":"https://doi.org/10.1080/23311886.2023.2285242","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311886.2023.2285242","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23311886.2023.2285242?needAccess=true","source":{"id":"https://openalex.org/S2737998943","display_name":"Cogent Social Sciences","issn_l":"2331-1886","issn":["2331-1886"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Social Sciences","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"},{"score":0.5378999710083008,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320329092","display_name":"Universitas Padjadjaran","ror":"https://ror.org/00xqf8t64"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4388946022.pdf","grobid_xml":"https://content.openalex.org/works/W4388946022.grobid-xml"},"referenced_works_count":19,"referenced_works":["https://openalex.org/W569691945","https://openalex.org/W585085731","https://openalex.org/W640262634","https://openalex.org/W1552977625","https://openalex.org/W2067494905","https://openalex.org/W2158289985","https://openalex.org/W2497247971","https://openalex.org/W2912293881","https://openalex.org/W3009948548","https://openalex.org/W3138332183","https://openalex.org/W3166810292","https://openalex.org/W3206013387","https://openalex.org/W3217642908","https://openalex.org/W4205963488","https://openalex.org/W4230670506","https://openalex.org/W4233497375","https://openalex.org/W4285323451","https://openalex.org/W4298859129","https://openalex.org/W4368363520"],"related_works":["https://openalex.org/W4401964739","https://openalex.org/W7216779504","https://openalex.org/W4411286533","https://openalex.org/W7219970714","https://openalex.org/W7161163710","https://openalex.org/W4408233305","https://openalex.org/W7221230286","https://openalex.org/W7172451271","https://openalex.org/W3135263754","https://openalex.org/W7167494818"],"abstract_inverted_index":{"Tax":[0],"reform":[1,35,71,189,197],"in":[2,24,42,60,66,72,108,124,158],"Indonesia":[3,61,216],"occurred":[4],"from":[5,181],"1983":[6],"to":[7,19,34,53,62,131,137,140,153,164,173,192,218,235],"2009.":[8],"In":[9],"the":[10,20,30,36,44,55,67,73,90,100,118,146,159,175,182,194,204,213],"last":[11],"few":[12],"years,":[13],"several":[14],"changes":[15],"have":[16],"been":[17],"made":[18],"same":[21],"tax":[22,37,48,58,70,171,184,188,196,222],"law":[23],"a":[25,85,125,166,220],"short":[26],"period.":[27],"This":[28],"indicates":[29],"Indonesian":[31,101],"government\u2019s":[32],"intention":[33],"system":[38],"fundamentally,":[39],"but":[40],"inconsistencies":[41],"determining":[43],"direction":[45],"of":[46,57,69,75,120,127,149,177,215,238],"long-term":[47],"policy.":[49],"It":[50],"is":[51,81,103,190,199],"necessary":[52],"research":[54,78,87,91],"concept":[56,119,224],"legislation":[59],"provide":[63,230],"legal":[64,160,167],"certainty":[65],"context":[68],"era":[74],"digitalization.":[76],"The":[77,96],"method":[79],"used":[80,93],"normative":[82],"juridical,":[83],"with":[84],"qualitative":[86],"approach,":[88],"and":[89,106,209,229,240],"specifications":[92],"are":[94],"descriptive-analytical.":[95],"results":[97],"indicate":[98],"that":[99,162,198,225],"government":[102],"not":[104],"optimal":[105],"inconsistent":[107],"formulating":[109],"firm":[110],"policies":[111],"regulating":[112],"taxes":[113],"on":[114],"digital":[115,142,170,183],"activities.":[116],"Second,":[117],"permanent":[121],"establishment":[122],"formulated":[123],"series":[126],"national":[128,187],"regulations":[129],"needs":[130,152,217],"include":[132],"significant":[133,147],"economic":[134,232],"presence":[135],"criteria":[136],"be":[138,154],"able":[139],"reach":[141],"platform":[143],"companies.":[144],"Third,":[145],"development":[148],"information":[150],"technology":[151],"accompanied":[155],"by":[156],"developments":[157],"field":[161],"aim":[163],"become":[165],"framework":[168],"for":[169,206],"collection":[172],"minimize":[174],"loss":[176],"potential":[178],"state":[179],"revenue":[180],"sector.":[185],"Fourth,":[186],"needed":[191],"adjust":[193],"international":[195],"still":[200],"being":[201],"drafted":[202],"through":[203],"Organization":[205],"Economic":[207],"Cooperation":[208],"Development":[210],"Consensus.":[211],"Therefore,":[212],"Government":[214],"develop":[219],"comprehensive":[221],"regulation":[223],"can":[226],"ensure":[227],"certainty,":[228],"justice,":[231],"efficiency,":[233],"robustness":[234],"avoidance,":[236],"ease":[237],"administration,":[239],"incentive":[241],"compatibility.":[242]},"counts_by_year":[{"year":2026,"cited_by_count":16},{"year":2025,"cited_by_count":21},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-11-24T00:00:00"}