Sectoral Tax Justice and Global Value Chains: Evidence from Indonesia’s Resource and Digital Sectors

Authors

  • Ethan Josiah Santoso University of Pécs Author
  • Ni Luh Putu Candrawati Universitas Sultan Ageng Tirtayasa Author

DOI:

https://doi.org/10.65815/e6kjg431

Keywords:

Global value chains; sectoral taxation; tax justice; Indonesia

Abstract

Global value chains shape how profits are distributed across jurisdictions. This paper compares tax justice outcomes in Indonesia’s mining, palm oil, and digital sectors. Using comparative sectoral analysis, the study examines how value chain positioning affects taxing rights. The findings reveal systematic disadvantages for source countries. The global contribution of this study lies in integrating sectoral analysis into tax justice discourse. Indonesia’s experience offers insights for rethinking taxation in globalized production systems.

Published

2025-04-30

Issue

Vol. 2 No. 2 (2025): April, 2025

Section

Articles

License

Copyright (c) 2025 Ethan Josiah Santoso, Ni Luh Putu Candrawati (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

All writings published in this journal are the personal views of the authors and do not represent the views of this journal or the authors’ affiliated institutions. Authors retain copyrights without any restriction under the license of Creative Commons Attribution 4.0 International (CC BY 4.0). 

How to Cite

Sectoral Tax Justice and Global Value Chains: Evidence from Indonesia’s Resource and Digital Sectors. (2025). Indonesian Tax Justice Review, 2(2). https://doi.org/10.65815/e6kjg431