How to cite this paper
Masyhari, A., Rachmadani, W., Priatnasari, Y & Basrowi, B. (2024). Optimizing state revenue through government-driven supply chain efficiency and fair corporate taxation practices.Uncertain Supply Chain Management, 12(2), 659-668.
Refrences
Alexander, P., & Balavac-Orlic, M. (2022). Tax morale: Framing and fairness. Economic Systems, 46(1), 100936. https://doi.org/https://doi.org/10.1016/j.ecosys.2021.100936
Alexandro, R., & Basrowi, B. (2024a). Measuring the effectiveness of smart digital organizations on digital technology adoption : An empirical study of educational organizations in Indonesia. International Journal of Data and Network Science, 8(1), 139–150. https://doi.org/10.5267/j.ijdns.2023.10.009
Alexandro, R., & Basrowi, B. (2024b). The influence of macroeconomic infrastructure on supply chain smoothness and national competitiveness and its implications on a country ’ s economic growth : evidence from BRICS. Uncertain Supply Chain Management, 12(1), 167–180. https://doi.org/10.5267/j.uscm.2023.10.007
Alm, J., Bernasconi, M., Laury, S., Lee, D. J., & Wallace, S. (2017). Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy. Journal of Economic Behavior & Organization, 140, 176–196. https://doi.org/https://doi.org/10.1016/j.jebo.2017.05.018
Alshira’h, A. (2023). How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs. Journal of Money Laundering Control, ahead-of-p(ahead-of-print). https://doi.org/10.1108/JMLC-01-2023-0009
Alshira’h, A. F., & Abdul-Jabbar, H. (2020). Moderating role of patriotism on sales tax compliance among Jordanian SMEs. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 389–415. https://doi.org/10.1108/IMEFM-04-2019-0139
Apeti, A. E., & Edoh, E. D. (2023). Tax revenue and mobile money in developing countries. Journal of Development Economics, 161, 103014. https://doi.org/https://doi.org/10.1016/j.jdeveco.2022.103014
Basrowi, B., & Maunnah, B. (2019). The Challenge of Indonesian Post Migrant Worker’s Welfare. Journal of Advanced Research in Law and Economics; 10(4). JARLE Vol X Issue 4(42) Summer 2019DO - 10.14505//jarle.v10.4(42).07. https://journals.aserspublishing.eu/jarle/article/view/4716
Basrowi, B., & Utami, P. (2020). Building Strategic Planning Models Based on Digital Technology in the Sharia Capital Market. Journal of Advanced Research in Law and Economics; Vol 11 No 3 (2020): JARLE Volume XI Issue 3(49) Summer 2020DO - 10.14505/jarle.v11.3(49).06. https://journals.aserspublishing.eu/jarle/article/view/5154
Basrowi, B., & Utami, P. (2023). Development of Market Distribution through Digital Marketing Transformation Trends to Maximize Sales Turnover for Traditional Beverage Products. Journal of Distribution Science, 21(8), 57–68. https://doi.org/10.15722/jds.21.08.202308.57
Belhadi, A., Kamble, S. S., Venkatesh, M., Chiappetta Jabbour, C. J., & Benkhati, I. (2022). Building supply chain resilience and efficiency through additive manufacturing: An ambidextrous perspective on the dynamic capability view. International Journal of Production Economics, 249, 108516. https://doi.org/https://doi.org/10.1016/j.ijpe.2022.108516
Casal, S., Kogler, C., Mittone, L., & Kirchler, E. (2016). Tax compliance depends on voice of taxpayers. Journal of Economic Psychology, 56, 141–150. https://doi.org/https://doi.org/10.1016/j.joep.2016.06.005
Chong, K.-R., & Arunachalam, M. (2018). Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia. In Advances in Taxation (Vol. 25, hal. 147–172). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720180000025007
Fernandes, R., Pinho, C., & Gouveia, B. (2015). Supply chain networks design and transfer-pricing. The International Journal of Logistics Management, 26(1), 128–146. https://doi.org/10.1108/IJLM-04-2013-0042
Free, C., & Hecimovic, A. (2021). Global supply chains after COVID-19: the end of the road for neoliberal globalisation? Accounting, Auditing & Accountability Journal, 34(1), 58–84. https://doi.org/10.1108/AAAJ-06-2020-4634
Gandhi, A. V., Shaikh, A., & Sheorey, P. A. (2017). Impact of supply chain management practices on firm performance. International Journal of Retail & Distribution Management, 45(4), 366–384. https://doi.org/10.1108/IJRDM-06-2015-0076
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Latan, H. (2017). Partial Least Square: Konsep, Metode, dan Aplikasi menggunakan program WarpPLS 5.0, Edisi ke-3. Semarang: Badan Penerbit Universitas Diponogoro.
Gurtu, A., & Johny, J. (2019). Potential of blockchain technology in supply chain management: a literature review. International Journal of Physical Distribution & Logistics Management, 49(9), 881–900. https://doi.org/10.1108/IJPDLM-11-2018-0371
Hadi, R., Shafrani, Y. S., Hilyatin, D. L., Riyadi, S., & Basrowi, B. (2019). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 103–108. https://doi.org/10.5267/j.ijdns.2018.12.005
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage: Thousand Oaks.
Haleem, A., Khan, M. I., & Khan, S. (2021). Conceptualising a framework linking halal supply chain management with sustainability: an India centric study. Journal of Islamic Marketing, 12(8), 1535–1552. https://doi.org/10.1108/JIMA-07-2019-0149
Hamdan, H., & Basrowi, B. (2024). Do community entrepreneurial development shape the sustainability of tourist villages? Hamdana*. Uncertain Supply Chain Management, 12(1), 407–422. https://doi.org/10.5267/j.uscm.2023.9.014
Hartner, M., Rechberger, S., Kirchler, E., & Schabmann, A. (2008). Procedural Fairness and Tax Compliance. Economic Analysis and Policy, 38(1), 137–152. https://doi.org/https://doi.org/10.1016/S0313-5926(08)50010-5
Hausserman, C., Jurney, S., & Rupert, T. (2020). The Effects of Level of Government and Use of Funds on Trust in Revenue Agencies. In J. Hasseldine (Ed.), Advances in Taxation (Vol. 28, hal. 1–32). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720200000028001
Huang, Q., & Xu, J. (2023). Carbon tax revenue recycling for biomass/coal co-firing using Stackelberg game: A case study of Jiangsu province, China. Energy, 272, 127037. https://doi.org/https://doi.org/10.1016/j.energy.2023.127037
Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting, 34, 17–26. https://doi.org/https://doi.org/10.1016/j.adiac.2016.07.001
Jurney, S., Rupert, T., & Wartick, M. (2017). Generational Differences in Perceptions of Tax Fairness and Attitudes Towards Compliance. In Advances in Taxation (Vol. 24, hal. 163–197). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720170000024004
Khasawneh, A., Ibrahim Obeidat, M., & Abdullah Al‐Momani, M. (2008). Income Tax Fairness and the Taxpayers’ Compliance in Jordan. Journal of Economic and Administrative Sciences, 24(1), 15–39. https://doi.org/10.1108/10264116200800002
Kubick, T. R., Lockhart, G. B., Mills, L. F., & Robinson, J. R. (2017). IRS and corporate taxpayer effects of geographic proximity. Journal of Accounting and Economics, 63(2), 428–453. https://doi.org/https://doi.org/10.1016/j.jacceco.2016.09.005
Liao, F., Hu, Y., Chen, M., & Xu, S. (2024). Digital transformation and corporate green supply chain efficiency: Evidence from China. Economic Analysis and Policy, 81, 195–207. https://doi.org/https://doi.org/10.1016/j.eap.2023.11.033
Lundstøl, O. (2022). Taxing the extractives: Revenue sharing between the state and mining companies in Tanzania and Zambia. The Extractive Industries and Society, 11, 101126. https://doi.org/https://doi.org/10.1016/j.exis.2022.101126
Lutz, B., Molloy, R., & Shan, H. (2011). The housing crisis and state and local government tax revenue: Five channels. Regional Science and Urban Economics, 41(4), 306–319. https://doi.org/https://doi.org/10.1016/j.regsciurbeco.2011.03.009
Meier, K.-J. (2020). Additive manufacturing – driving massive disruptive change in supply chain management. Journal of Work-Applied Management, 12(2), 221–231. https://doi.org/10.1108/JWAM-05-2020-0024
Miar, M., Rizani, A., Pardede, R. L., & Basrowi, B. (2024). Analysis of the effects of capital expenditure and supply chain on economic growth and their implications on the community welfare of districts and cities in central Kalimantan province. Uncertain Supply Chain Management, 12(1), 489–504. https://doi.org/10.5267/j.uscm.2023.9.003
Musimenta, D., Nkundabanyanga, S. K., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance, 25(2), 149–175. https://doi.org/10.1108/JFRC-08-2016-0065
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
Nkundabanyanga, S. K., Mvura, P., Nyamuyonjo, D., Opiso, J., & Nakabuye, Z. (2017). Tax compliance in a developing country. Journal of Economic Studies, 44(6), 931–957. https://doi.org/10.1108/JES-03-2016-0061
Nuryanto, U. W., Basrowi, B., & Quraysin, I. (2019). Big data and IoT adoption in shaping organizational citizenship behavior: The role of innovation organizational predictor in the chemical manufacturing industry. International Journal of Data and Network Science, 8(1), 103–108. https://doi.org/10.5267/j.ijdns.2018.12.005
Patra, S. P., Wankhede, V. A., & Agrawal, R. (2023). Circular economy practices in supply chain finance: a state-of-the-art review. Benchmarking: An International Journal, ahead-of-p(ahead-of-print). https://doi.org/10.1108/BIJ-10-2022-0627
Pui Yee, C., Moorthy, K., & Choo Keng Soon, W. (2017). Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia. International Journal of Law and Management, 59(3), 413–429. https://doi.org/10.1108/IJLMA-02-2016-0022
Purwaningsih, E., Muslikh, M., Suhaeri, S., & Basrowi, B. (2024). Utilizing blockchain technology in enhancing supply chain efficiency and export performance, and its implications on the financial performance of SMEs. Uncertain Supply Chain Management, 12(1), 449–460. https://doi.org/10.5267/j.uscm.2023.9.007
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Alexandro, R., & Basrowi, B. (2024b). The influence of macroeconomic infrastructure on supply chain smoothness and national competitiveness and its implications on a country ’ s economic growth : evidence from BRICS. Uncertain Supply Chain Management, 12(1), 167–180. https://doi.org/10.5267/j.uscm.2023.10.007
Alm, J., Bernasconi, M., Laury, S., Lee, D. J., & Wallace, S. (2017). Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy. Journal of Economic Behavior & Organization, 140, 176–196. https://doi.org/https://doi.org/10.1016/j.jebo.2017.05.018
Alshira’h, A. (2023). How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs. Journal of Money Laundering Control, ahead-of-p(ahead-of-print). https://doi.org/10.1108/JMLC-01-2023-0009
Alshira’h, A. F., & Abdul-Jabbar, H. (2020). Moderating role of patriotism on sales tax compliance among Jordanian SMEs. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 389–415. https://doi.org/10.1108/IMEFM-04-2019-0139
Apeti, A. E., & Edoh, E. D. (2023). Tax revenue and mobile money in developing countries. Journal of Development Economics, 161, 103014. https://doi.org/https://doi.org/10.1016/j.jdeveco.2022.103014
Basrowi, B., & Maunnah, B. (2019). The Challenge of Indonesian Post Migrant Worker’s Welfare. Journal of Advanced Research in Law and Economics; 10(4). JARLE Vol X Issue 4(42) Summer 2019DO - 10.14505//jarle.v10.4(42).07. https://journals.aserspublishing.eu/jarle/article/view/4716
Basrowi, B., & Utami, P. (2020). Building Strategic Planning Models Based on Digital Technology in the Sharia Capital Market. Journal of Advanced Research in Law and Economics; Vol 11 No 3 (2020): JARLE Volume XI Issue 3(49) Summer 2020DO - 10.14505/jarle.v11.3(49).06. https://journals.aserspublishing.eu/jarle/article/view/5154
Basrowi, B., & Utami, P. (2023). Development of Market Distribution through Digital Marketing Transformation Trends to Maximize Sales Turnover for Traditional Beverage Products. Journal of Distribution Science, 21(8), 57–68. https://doi.org/10.15722/jds.21.08.202308.57
Belhadi, A., Kamble, S. S., Venkatesh, M., Chiappetta Jabbour, C. J., & Benkhati, I. (2022). Building supply chain resilience and efficiency through additive manufacturing: An ambidextrous perspective on the dynamic capability view. International Journal of Production Economics, 249, 108516. https://doi.org/https://doi.org/10.1016/j.ijpe.2022.108516
Casal, S., Kogler, C., Mittone, L., & Kirchler, E. (2016). Tax compliance depends on voice of taxpayers. Journal of Economic Psychology, 56, 141–150. https://doi.org/https://doi.org/10.1016/j.joep.2016.06.005
Chong, K.-R., & Arunachalam, M. (2018). Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia. In Advances in Taxation (Vol. 25, hal. 147–172). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720180000025007
Fernandes, R., Pinho, C., & Gouveia, B. (2015). Supply chain networks design and transfer-pricing. The International Journal of Logistics Management, 26(1), 128–146. https://doi.org/10.1108/IJLM-04-2013-0042
Free, C., & Hecimovic, A. (2021). Global supply chains after COVID-19: the end of the road for neoliberal globalisation? Accounting, Auditing & Accountability Journal, 34(1), 58–84. https://doi.org/10.1108/AAAJ-06-2020-4634
Gandhi, A. V., Shaikh, A., & Sheorey, P. A. (2017). Impact of supply chain management practices on firm performance. International Journal of Retail & Distribution Management, 45(4), 366–384. https://doi.org/10.1108/IJRDM-06-2015-0076
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Latan, H. (2017). Partial Least Square: Konsep, Metode, dan Aplikasi menggunakan program WarpPLS 5.0, Edisi ke-3. Semarang: Badan Penerbit Universitas Diponogoro.
Gurtu, A., & Johny, J. (2019). Potential of blockchain technology in supply chain management: a literature review. International Journal of Physical Distribution & Logistics Management, 49(9), 881–900. https://doi.org/10.1108/IJPDLM-11-2018-0371
Hadi, R., Shafrani, Y. S., Hilyatin, D. L., Riyadi, S., & Basrowi, B. (2019). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 103–108. https://doi.org/10.5267/j.ijdns.2018.12.005
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage: Thousand Oaks.
Haleem, A., Khan, M. I., & Khan, S. (2021). Conceptualising a framework linking halal supply chain management with sustainability: an India centric study. Journal of Islamic Marketing, 12(8), 1535–1552. https://doi.org/10.1108/JIMA-07-2019-0149
Hamdan, H., & Basrowi, B. (2024). Do community entrepreneurial development shape the sustainability of tourist villages? Hamdana*. Uncertain Supply Chain Management, 12(1), 407–422. https://doi.org/10.5267/j.uscm.2023.9.014
Hartner, M., Rechberger, S., Kirchler, E., & Schabmann, A. (2008). Procedural Fairness and Tax Compliance. Economic Analysis and Policy, 38(1), 137–152. https://doi.org/https://doi.org/10.1016/S0313-5926(08)50010-5
Hausserman, C., Jurney, S., & Rupert, T. (2020). The Effects of Level of Government and Use of Funds on Trust in Revenue Agencies. In J. Hasseldine (Ed.), Advances in Taxation (Vol. 28, hal. 1–32). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720200000028001
Huang, Q., & Xu, J. (2023). Carbon tax revenue recycling for biomass/coal co-firing using Stackelberg game: A case study of Jiangsu province, China. Energy, 272, 127037. https://doi.org/https://doi.org/10.1016/j.energy.2023.127037
Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting, 34, 17–26. https://doi.org/https://doi.org/10.1016/j.adiac.2016.07.001
Jurney, S., Rupert, T., & Wartick, M. (2017). Generational Differences in Perceptions of Tax Fairness and Attitudes Towards Compliance. In Advances in Taxation (Vol. 24, hal. 163–197). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720170000024004
Khasawneh, A., Ibrahim Obeidat, M., & Abdullah Al‐Momani, M. (2008). Income Tax Fairness and the Taxpayers’ Compliance in Jordan. Journal of Economic and Administrative Sciences, 24(1), 15–39. https://doi.org/10.1108/10264116200800002
Kubick, T. R., Lockhart, G. B., Mills, L. F., & Robinson, J. R. (2017). IRS and corporate taxpayer effects of geographic proximity. Journal of Accounting and Economics, 63(2), 428–453. https://doi.org/https://doi.org/10.1016/j.jacceco.2016.09.005
Liao, F., Hu, Y., Chen, M., & Xu, S. (2024). Digital transformation and corporate green supply chain efficiency: Evidence from China. Economic Analysis and Policy, 81, 195–207. https://doi.org/https://doi.org/10.1016/j.eap.2023.11.033
Lundstøl, O. (2022). Taxing the extractives: Revenue sharing between the state and mining companies in Tanzania and Zambia. The Extractive Industries and Society, 11, 101126. https://doi.org/https://doi.org/10.1016/j.exis.2022.101126
Lutz, B., Molloy, R., & Shan, H. (2011). The housing crisis and state and local government tax revenue: Five channels. Regional Science and Urban Economics, 41(4), 306–319. https://doi.org/https://doi.org/10.1016/j.regsciurbeco.2011.03.009
Meier, K.-J. (2020). Additive manufacturing – driving massive disruptive change in supply chain management. Journal of Work-Applied Management, 12(2), 221–231. https://doi.org/10.1108/JWAM-05-2020-0024
Miar, M., Rizani, A., Pardede, R. L., & Basrowi, B. (2024). Analysis of the effects of capital expenditure and supply chain on economic growth and their implications on the community welfare of districts and cities in central Kalimantan province. Uncertain Supply Chain Management, 12(1), 489–504. https://doi.org/10.5267/j.uscm.2023.9.003
Musimenta, D., Nkundabanyanga, S. K., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance, 25(2), 149–175. https://doi.org/10.1108/JFRC-08-2016-0065
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
Nkundabanyanga, S. K., Mvura, P., Nyamuyonjo, D., Opiso, J., & Nakabuye, Z. (2017). Tax compliance in a developing country. Journal of Economic Studies, 44(6), 931–957. https://doi.org/10.1108/JES-03-2016-0061
Nuryanto, U. W., Basrowi, B., & Quraysin, I. (2019). Big data and IoT adoption in shaping organizational citizenship behavior: The role of innovation organizational predictor in the chemical manufacturing industry. International Journal of Data and Network Science, 8(1), 103–108. https://doi.org/10.5267/j.ijdns.2018.12.005
Patra, S. P., Wankhede, V. A., & Agrawal, R. (2023). Circular economy practices in supply chain finance: a state-of-the-art review. Benchmarking: An International Journal, ahead-of-p(ahead-of-print). https://doi.org/10.1108/BIJ-10-2022-0627
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