Indonesian Tax Justice Review

About the Journal

Indonesian Tax Justice Review is a peer-reviewed academic journal dedicated to exploring the critical relationship between tax law, public policy, and social justice, with a primary focus on Indonesia and its evolving tax landscape. This journal provides a platform for interdisciplinary research, aiming to bridge legal, economic, and social perspectives on how tax systems can contribute to or hinder equitable outcomes in society. The journal delves into the complexities of tax law, examining issues of fairness and equity in taxation, from the design of tax policies to their implementation and enforcement. It seeks to promote discussions on how tax systems can support social justice, reduce inequality, and foster greater transparency and accountability in public finance. Contributions are encouraged that explore the balance between fiscal sustainability and social welfare, with a particular emphasis on the protection of taxpayer rights and the role of the state in ensuring a just and effective tax system.

In addition, the journal invites contributions that analyze contemporary challenges in taxation, such as tax avoidance and evasion, international tax justice, and the impact of the digital economy on traditional tax frameworks. With an eye on reform, the journal also explores the potential for legal and policy innovations to address systemic flaws within the current tax system, ensuring that taxation serves the public good and promotes sustainable development. The Indonesian Tax Justice Review welcomes contributions from a diverse range of disciplines, including law, economics, political science, and public policy. Research articles, case studies, critical essays, and policy analyses are all welcomed, as long as they offer fresh perspectives on the role of tax in promoting justice and equity within Indonesia's socio-political and economic context.