Waktu

Durasi

Kegiatan

07:30 - 08:00

0:30

Registration

08:00 - 08:05

0:05

Opening by MC

08:05 - 08:10

0:05

Singing the National Anthem, “Indonesia Raya”

08:10 - 08:15

0:10

Opening Remark by Director Dissemination, Services, and Public Relation, DGT

08:15 - 08:35

0:20

Welcoming Remarks by Editor in Chief Scientax Journal

08:35 - 08:40

0:05

Presentation Guide

08:40 - 08:45

0:05

Introduction of the Moderator for Each Session by the MC

Zoom Breakout Room

08:45 - 12:15

3:30

Parallel Session (1-5)

Kembali ke Zoom Main Room

12:15 - 12:20

0:05

Closing by MC

Submission ID

Title

1st Author's Name

2nd Author's Name (Optional)

3rd Author's Name (Optional)

4th Author's Name (Optional)

5th Author's Name (Optional)

4

The Effects of Indonesia’s Country-by-Country Reporting Regulation on Investment

Apryogi Hardoko

18

The Future of The Arm’s Length Principle ss Global Transfer Pricing Standard

Andi Abdullah Pawawoi

28

Tax Enforcement Strategies to Encourage E-Commerce Value-Added Tax Compliance in Indonesia

Destiny Wulandari

Antonius Ragil Kuncoro

41

Optimal Tax Policy for The Ultra-Rich in Indonesia: Enhancing Revenue and Social Equity

Mujtahid Subagyo

57

Challenging Tax-Debt Neutrality and Crowding-Out in Indonesia: The Keynesian Turn

Revanza Almaas

67

Tax Potential of Political Contribution Data in Indonesia

Muhammad Syarif Mansur

81

Do Prudential Regulations Shape Bank’s Tax Burdens? Evidence from Indonesia

Renaldy Wira Pratama

Subagio Efendi

Submission ID

Title

1st Author's Name

2nd Author's Name (Optional)

3rd Author's Name (Optional)

4th Author's Name (Optional)

5th Author's Name (Optional)

8

Navigating the Fiscal Waters: Tax Structures and Their Impact on Foreign Direct Investment in Indonesia

Muhammad Hammam Al Hashfi

21

Pengaruh Inclusive Leadership dan Job Crafting terhadap Work Engagement dengan Person-Job Fit sebagai Variabel Mediasi

Apritama Nur Hidayat

Fanny Martdianty

30

The Association Between the Increase of Central Bank Rate on Domestic Vat Revenue in Indonesia

Muhammad Rheza Ramadhan

Budi Arifandi

42

Unraveling The Factors of MSME Tax Compliance: The Influence of Religiosity, Money Ethics, and Administrative Systems

Siska Andri Wulandari

Aryani Intan Endah Rahmawati

58

Faktor-Faktor yang Memengaruhi Kepuasan Pegawai atas Kebijakan Mutasi di Lingkungan DJP: Pendekatan Organization-Employee Relationship (OER)

Mhd. Ricky Karunia Lubis

Kuat Sidik Wahyono

Lola Inganta Saragih

Mentari Hanan Salsabila

Nauval Muhammad, Veren Yolanda

71

Analysis of Digital Transformation using JD-R Model And The Effects on Public Service Motivation: Evidence from Indonesian Tax Authority

Listra Lubis

Novita Dewi Pratanti

83

Alternatives of Income Tax Imposition for Individual SMES In Indonesia

Kawas Rolant Tarigan

Submission ID

Title

1st Author's Name

2nd Author's Name (Optional)

3rd Author's Name (Optional)

4th Author's Name (Optional)

5th Author's Name (Optional)

9

Evaluation of Tax Incentives Based on Tax Revenue: An Analysis Using Spline Approach

Aditya Idris

23

Capabilities and Performance: The Moderating Role of Data Quality

Nugraheni Dwi Utami

Imam Arifin

Firman Tatariyanto

34

Analyzing Vat Increase: Public Sentiment Using Machine Learning on Youtube Comments

Muhammad Miftakhul Romadlon

Jamik Safitri

44

The Competing Influence of Financial Information and Non-Financial Information Towards Tax Avoidance

Vanessa

Vita Elisa Fitriana

61

Pengaruh Koneksi Politik terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Variabel Moderasi

Dewi Selviyana

Muhammad Abadan Syakura

75

Penerapan Model Natural Language Processing Latent Dirichlet Allocation Bag Of Words & Word2Vec serta Visualisasi Sankey Diagram dalam Analisis Rantai Pasokan pada Bidang Perpajakan

Ryan Agatha Nanda Widiiswa

Sigit Hariyanto

Muhammad Rifqi Aziz

Ajar Parama Adhi

85

The Implementation of OECD'S Pillar Two: An Analysis of Impact and Readiness in Indonesia

Rama Bhaskara Praja

Submission ID

Title

1st Author's Name

2nd Author's Name (Optional)

3rd Author's Name (Optional)

4th Author's Name (Optional)

5th Author's Name (Optional)

11

The Impact of Thin Capitalization on Corporate Tax Avoidance in Indonesia

Septina Putri

24

Humanizing Taxpayers Through the Implementation of Customer-Centric Marketing in Taxation To Increase Tax Compliance and Tax Ratio

Loso Judijanto

36

Assessing The Impact of Tax Regulation Changes on Cross-Border E-Commerce: A Difference-in-Difference Case Study in Indonesia

Siti Arifa'atus Sa'adah

Lilis Nurul Husna

Ramadhany Nugroho

47

Pajak Pertambahan Nilai dan Pertumbuhan Kredit Sektoral

Indra Tumbelaka

Darmawan Mangkan

62

Is There Any Personal Data Protection in The Core Tax Administration System?

Loso Judijanto

76

Optimizing NLP Utilization for Detection and Classification of Tax Objects in Tax Audit

Bagas Dwi Suryo Wibowo

Wishnu Kusumo Agung Erlangga

90

The Urgency of Implementing Arbitration in The Mutual Agreement Procedure Business Process in Indonesia/Urgensi Pelaksanaan Arbitrase Pada Proses Bisnis Mutual Agreement Procedure Di Indonesia

Chandra Caesar Sitorus

Kadek Rama Maheswara Putra

Submission ID

Title

1st Author's Name

2nd Author's Name (Optional)

3rd Author's Name (Optional)

4th Author's Name (Optional)

5th Author's Name (Optional)

17

Let Der Be Light: A Cross-Country Analysis on Interest Limitation Rule and Corporate Tax Avoidance

Andreas Rossi Dewantara

26

Evaluasi PMK Nomor 153/PMK.010/2020 sebagai Kebijakan Fasilitas Pajak untuk Mendorong Riset dan Inovasi di Indonesia

Bhima Chandra Bhuana

Benny Gunawan Ardiansyah

37

Indonesia’s Intangibles Transfer Pricing Regime: An International Comparative Review

Yusuf Akhmadi

55

Cryptocurrency and Tax Evasion: Reporting of Cryptocurrency on The Annual Income Tax Return in Indonesia

Goradok Pande Raja Sinabutar

65

The Possibilities of Implementing Digital Service Tax in Indonesia Jurisdiction

Ryan Mohammad

Rendinta Delasnov Tarigan

Helmi Zus Rizal

78

Review Of NIK And NPWP Matching Policy: Process, Challenges, and Impact at TSO Pratama Sumbawa Besar

Cintia Anakova

Riani Budiarsih

93

Rethinking Tax Debt Collection Measures in Tax Law: Challenges and Opportunities in Indonesia

Muhammad Fandy Zainuddin

Afira Nida ‘Ulayya

Riska Oktiani