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This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

This study aims to qualitatively analyze the impact of order cancellations and customer ratings on the performance, performance, and income of online motorcycle taxi (Gojek) drivers in the Slawi region. The research method used a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation of a number of active drivers. The results show that the high rate of order cancellations, both from customers and the system, negatively impacts driver income stability and reduces work time efficiency. Furthermore, customer ratings play a crucial role in determining driver access to orders, incentives, and account sustainability. Drivers with low ratings tend to experience decreased performance due to limited opportunities to receive orders. On the other hand, the pressure to maintain high ratings also affects drivers' psychological state and work strategies. This study concludes that order cancellations and customer ratings are crucial factors that are interrelated in influencing the work quality and welfare of online motorcycle taxi drivers. Therefore, fairer and more transparent platform policies are needed to maintain a balance between customer satisfaction and driver protection.

Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.

This study aims to examine the influence of tax knowledge, taxpayer awareness, and reward incentives on individual taxpayer compliance in paying Land and Building Tax (PBB) in the city of Surakarta. The data used in this research are primary data obtained through questionnaires distributed to PBB taxpayers in Surakarta using a purposive sampling technique. A total of 150 questionnaires were distributed using a Likert scale, and after a validation and screening process, 100 questionnaires were deemed valid and eligible for data analysis. The data were analyzed using the multiple linear regression method. The results indicate that tax knowledge and taxpayer awareness have a significant effect on individual taxpayer compliance in paying PBB, while reward incentives do not have a significant effect on compliance. These findings highlight the importance of enhancing taxpayers' understanding and awareness to improve compliance with local tax obligations.

This study analyzes motor vehicle tax (PKB) compliance at the Binjai SAMSAT Office (2020–2024) using a quantitative descriptive approach. Significant fluctuations were detected: a drastic decrease in 2023 (83.98%) and a sharp increase in 2024 (167.91%). Service quality and taxpayer awareness have a positive effect on compliance. However, the tax amnesty policy and the effectiveness of fines have complex impacts and are strongly suspected of causing late payments and reducing the deterrent effect. The decrease in compliance in 2023 is thought to be related to the tax amnesty policy, which reduces incentives to pay on time. Conversely, the surge in compliance in 2024 can be explained as a response to improved services and a more intensive tax awareness campaign. While tax amnesty may help increase revenue in the short term, this study highlights the importance of consistent enforcement of sanctions to maintain long-term payment discipline. Recommendations include improving services, improving tax education, and evaluating fines and the tax amnesty policy. This research also emphasizes the need for a deeper understanding of the impact of amnesty policies on tax compliance patterns, as well as the crucial role of public awareness in increasing compliance with tax obligations. By utilizing empirical data, this study provides valuable insights for future tax policy improvements.  

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

The Free Trade Zone (FTZ) in Tanjung Pinang, established in 2008 along with the Sabang, Karimun, and Bintan zones under Government Regulation No. 41 of 2021, offers several strategic advantages. Its presence provides attractive opportunities for investors through various incentives designed to stimulate regional economic growth. The FTZ concept encourages export-oriented foreign investment and relies on strong infrastructure development to ensure that investors receive efficient and reliable services. Tax exemptions also serve as a major incentive, motivating investors to allocate their capital and thereby contributing to economic expansion. Investment activities play an essential role in accelerating national economic development and supporting both political and economic sovereignty. Through increased investment, a country can better utilize its economic potential and transform it into real economic strength, using both domestic and foreign capital. This allows developing regions to progress toward achieving levels of economic advancement comparable to more developed areas. Ports are a key element in attracting investors, as they help reduce export-related costs, especially taxes that are often relatively high. This study uses a qualitative approach with descriptive methods. Based on policy indicators, the establishment of the Bintan FTZ has not yet been fully effective, as many areas within the region still require further development.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

This study aims to analyze the implementation of the motor vehicle tax amnesty program and taxpayer responses to the policy at the West Surabaya SAMSAT office. The tax amnesty program is viewed as a strategic fiscal policy designed not only to increase regional revenue but also to ease the financial burden on the public, particularly among lower-income groups. This research employs a qualitative method with a descriptive approach to gain an in-depth understanding of the implementation process and policy impacts. Data were collected through in-depth interviews with SAMSAT officials and taxpayers, direct field observations, and document analysis. The data were analyzed using the Miles and Huberman interactive model, supported by source triangulation to ensure validity. The findings indicate that the implementation was supported by digital service innovations such as SMS Push and WhatsApp Push, incentives including fine elimination and an Umrah lottery, as well as law enforcement strategies like joint operations and layered warning letters. Overall, taxpayer responses were positive, as reflected in increased compliance, although potential moral hazard may arise if the program is implemented repeatedly.

This study uses the library research qualitative method to examine the effectiveness of economic incentives in encouraging the conservation of natural resources (SDA) as well as mitigating environmental damage in a sustainable manner. The background of this study is driven by the increasing environmental degradation due to uncontrolled exploitation of natural resources, which is often oriented towards short-term profits without regard for ecological sustainability and community welfare. In this context, economic incentives are seen as a strategic policy instrument that is able to influence the behavior of business actors and society towards a more environmentally friendly and socially responsible activity pattern. Various forms of economic incentives were discussed including green subsidies, environmental taxes, payment for environmental services (PES) schemes, and ecolabel certification. These instruments are considered to be able to internalize the external costs of environmental damage into economic calculations, thereby providing pressure and motivation for business actors to implement more sustainable and innovative practices. Based on a review of academic literature, scientific journals, as well as national and international policies, it was found that the implementation of economic incentives has proven to be effective in increasing environmental awareness and encouraging green innovation significantly. However, the effectiveness of its implementation is highly dependent on the quality of policy governance, the level of transparency, regulatory clarity, and the active involvement of local communities. Without adequate oversight, incentives have the potential to be abused or not achieve their intended goals. Therefore, the design of economic incentive policies must be fair, measurable, and prepared with a participatory approach and based on empirical data. This study concludes that economic incentives not only function as a financial mechanism, but also as an instrument of behavior change, economic culture, and environmental innovation towards sustainability.

The issue of carbon emissions in the transportation sector is a major challenge for developing countries like Indonesia, which experiences a sharp increase in vehicle ownership each year. This study aims to compare vehicle ownership policies between Indonesia and Singapore as strategies for reducing carbon dioxide (CO₂) emissions. Using a qualitative method with a comparative study approach, data were obtained through literature analysis on regulations, policies, and secondary emission data. The results indicate that Indonesia focuses more on incentives and emission standards tightening, while Singapore enforces strict vehicle ownership restrictions through the Certificate of Entitlement (COE) system, additional taxes, and vehicle age limitations. The novelty of this study lies in its comparative focus on vehicle ownership regulations as policy instruments for emission control—an aspect rarely examined in the Southeast Asian administrative context. The study concludes that strict and structured regulations, supported by efficient public transport systems, are key to reducing transportation-related carbon emissions.

This study aims to compare the implementation of Income Tax (Article 21) before and after the COVID-19 pandemic. The research uses a descriptive qualitative approach through a literature review of tax regulations, official reports from the Directorate General of Taxes, and academic journals. The results show that prior to the pandemic, Article 21 Income Tax was applied normally with the tax borne by employees. During the pandemic, the government provided tax incentives through the Article 21 Income Tax Borne by the Government (DTP) policy as part of a fiscal stimulus package. After the pandemic, the incentive policy was discontinued and the implementation returned to the normal tax system. This study concludes that fiscal policy is adaptive to crisis conditions, and tax incentives have proven effective in maintaining public purchasing power and encouraging tax compliance.   Keywords: Income Tax, Article 21, COVID-19, Tax Incentives, Fiscal Policy.

This study aims to analyze how negative and positive externalities influence the effectiveness of public economic policies at the regional level. Using a qualitative approach and descriptive-analytical method, the research was conducted in Tanjungpinang City through document studies, focus group discussions (FGDs), and content analysis of policy documents and scholarly literature. The findings reveal that negative externalities such as environmental pollution, traffic congestion, and industrial waste have not been optimally addressed due to weak regulation and limited policy evaluation. Conversely, positive externalities like the development of green open spaces and the provision of public education lack adequate fiscal support. Public policy interventions are predominantly disincentive-based, such as taxation and sanctions, while mechanisms to incentivize socially beneficial activities remain limited. These findings are examined through the lenses of Pigouvian Tax and Coase Theorem, emphasizing the need for evidence-based policies that internalize externalities fairly and efficiently. The study recommends improving regulatory frameworks, implementing strategic fiscal incentives, and enhancing public literacy in externality management.

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.

This study examines the role of government in the social startup ecosystem in Indonesia, focusing on fiscal incentives and barriers. The rapid growth of startups has changed lifestyles, but many social startups face challenges due to inadequate government support and fiscal policies. This study uses a qualitative approach, analyzing secondary data from government documents and academic literature. Findings show that fiscal incentives, such as tax breaks, significantly increase operational capacity and innovation among social startups. However, complex regulations and high tax burdens remain substantial barriers. This study recommends policy reforms to create an enabling environment for social startups, contributing to inclusive and sustainable economic development.  

This study diagnoses obstacles to transitioning to a circular economy in Iraq and analyzes opportunities for sustainable economic development. It employs a comprehensive descriptive analysis of economic, social, and environmental data related to the circular economy in Iraq. The findings reveal a decline in per capita economic growth in Iraq, dropping from 10.8% in 2016 to 4.3% in 2022, with some years experiencing negative growth. This decline stems from the economy's heavy reliance on the oil sector, which accounts for 61.1% of GDP, and insufficient infrastructure for clean production models and resource recycling. The study recommends effective government strategies to diversify away from oil dependence by developing sustainable agriculture, green industries, and eco-tourism. It stresses the need to invest in waste recycling and renewable energy projects and to offer tax incentives for small and medium-sized enterprises (SMEs). Additionally, it concludes that collaboration with developed countries and international organizations could accelerate Iraq's transition to a circular economy, enhancing economic sustainability and improving living standards.

This study uses a qualitative method to analyze the impact of green fiscal policy on sustainable investment in Indonesia from a public economics perspective. The focus of this research is on how fiscal instruments such as tax incentives, environmentally friendly subsidies, and government spending are directed to support economic growth while preserving environmental sustainability. In the context of Indonesia, which is facing challenges such as climate change and natural resource degradation, green fiscal policy has become a crucial strategy for achieving sustainable development. The study finds that well-implemented green fiscal policies can encourage investment in sustainable sectors such as renewable energy, eco-friendly agriculture, and green transportation. However, the success of these policies is highly dependent on inter-institutional synergy, data-based fiscal planning, and consistent regulatory support. The findings of this study are expected to contribute to the strengthening of Indonesia’s green fiscal policy design, which can better promote environmental protection and positively impact the long-term economy. Therefore, strong government commitment is required to position fiscal policy as a primary instrument in the transition toward a green economy.