Vol. 3 No. 1 (2026): February, 2026

View Vol. 3 No. 1 (2026): February, 2026

ISSN:  XXXX-XXXX (Online)
First Publication: 2024 
Publisher: COLLEGIUM JUSTICIA INDONESIA
Primary Field: Law, Economics (Tax Policy), Social Sciences, Political Sciences
Citation Analysis: Crossref, Google Scholar, GARUDA, Scopus Citedness
Author Diversity: Indonesia
Frequency: Quarterly (February, May, August, November)
DOI Prefix: 10.65815
Indexing: On Process

Published: 2026-02-13

Articles

  • Tax Justice in Indonesia's Digital Economy: Assessing VAT Compliance Obligations for Foreign Digital Service Providers

    Bagas Jaya Saputra (Author)
    1-16
    DOI: https://doi.org/10.65815/cme9cc54

  • Tax Justice for Indonesian Micro and Small Enterprises: Evaluating the Fairness of Final Income Tax Regimes for UMKM

    Rindia Putri (Author)
    17-34
    DOI: https://doi.org/10.65815/07zwg424

  • Property Tax and Tourism Development in Bali: Assessing Tax Justice between Hotel Investors and Local Landowners

    Ganesha Putra Mahendra (Author)
    35-54
    DOI: https://doi.org/10.65815/718fka53

  • Carbon Tax and Environmental Justice in Indonesia: Assessing the Distributional Effects of Carbon Pricing on Households and Industries

    Heriawan Heriawan (Author)
    55-76
    DOI: https://doi.org/10.65815/6t9r3d11

  • Tax Incentives and Regional Tax Justice in Indonesia's Special Economic Zones: The Case of Mandalika, Central Lombok

    Miftahur Rohman (Author)
    77-98
    DOI: https://doi.org/10.65815/mbt6w092