Maximizing the Benefits of Public-Private Partnership for Infrastructure in Energy Sector: A Study of Key Challenges and Recommendations

Evy STEELYANA , Raynaldi P. AULIA — Wed, 31 Jul 2024 00:00:00 +0700

This study aimed to analyze the main themes of research in Public-Private Partnership (PPP) in energy infrastructure development using a systematic literature review. The data was taken from highly selected international journals, and the study found that 48% of the publications were from Q1 Scopus Indexed journals. The most popular topics in the research were PPP challenges, project management and regulatory implications, risk management, and PPP financing. This study significantly contributes to the field by highlighting the main research themes in PPP in energy infrastructure development. It provides insights into the topics currently being researched and emphasizes the implementation of PPP in the energy sector. The study's findings can serve as a valuable reference for researchers, policymakers, and practitioners interested in PPP in energy infrastructure development and its relationship to accounting and finance. Additionally, the study provides a roadmap for future research in this area, highlighting areas that require further exploration and investigation.

The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance

Wed, 31 Jul 2024 00:00:00 +0700

Taxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the complexity of tax regulations has a significant negative effect of -0.253 on taxpayer compliance, and 0,501, the principles of justice, have a significant positive effect on taxpayer compliance. An R square shows that independent variables will influence 45.5% on increasing taxpayer compliance. The correlation coefficient (R) is 0.674, and the degree of the relationship between all independent variables means that the correlation between the independent and dependent variables is 0.674. Based on the correlation coefficient interpretation guidelines, the relationship between the complexity of tax regulations and the principle of justice on taxpayer compliance is strong. Empirically, this research shows that the principle of justice influences taxpayer compliance, but the low complexity of tax regulations can increase taxpayer compliance. Therefore, this research implies that the government must further simplify tax regulations to encourage taxpayers to comply.

Journal of Governance, Taxation and Auditing

Maximizing the Benefits of Public-Private Partnership for Infrastructure in Energy Sector: A Study of Key Challenges and Recommendations

The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance