Deconstructing the Fair-Efficient Dichotomy in Taxpayer Compliance Discourse: Reading Indonesian Tax Policy in the Light of “Laudato Si'”

2026-02-14T16:28:33+07:00

This study critically examines the construction of the “fair–efficient” dichotomy in Indonesian tax policy and taxpayer compliance discourse through the lens of Jacques Derrida’s deconstruction and Pope Francis’ Laudato Si’. Although the state frequently frames tax reform as “fair for taxpayers and efficient for the economy,” this research finds that efficiency expressed through fiscal rationality, revenue optimization, and investment competitiveness dominates the discourse, while fairness is reduced to procedural equality and compliance rhetoric. Using a qualitative, critical-interpretive approach, this study analyzes policy texts, official speeches, tax campaigns, and taxpayer narratives to uncover how accounting technologies and digitalization shape the categories of “compliant” and “non-compliant” taxpayers, often marginalizing technologically and structurally vulnerable groups. When viewed from an integral ecology perspective, the findings reveal a significant absence of socio-ecological and intergenerational justice in tax discourse, despite taxation’s central role in resource distribution and environmental governance. This study concludes that tax justice requires a broader normative framework one that not only emphasizes procedural compliance and efficiency but also incorporates ecological responsibility and protection for vulnerable communities. The findings offer theoretical contributions to tax studies and practical implications for more inclusive and ecologically conscious tax policy design

Profile and Financing Access Gaps of MSMEs in Indonesia: evidence from ADB Asia SME Monitor 2024

2026-02-14T16:28:15+07:00

Micro, Small, and Medium Enterprises (MSMEs) play a central role in Indonesia’s economy, yet access to finance remains a persistent constraint for their growth and resilience. This study aims to map the profile of MSMEs and identify gaps in access to financing in Indonesia using data from the Asian Development Bank Asia Small and Medium-Sized Enterprise Monitor 2024. The study employs a descriptive approach based on a multidimensional framework of depth, breadth, and risk to examine MSME financing conditions. The analysis focuses on MSME landscape indicators and banking financing data, including credit ratios, distribution structure, and non-performing loans. The findings indicate that although MSME credit has increased nominally in recent years, the depth of financing remains relatively stable when measured against GDP and total bank credit. Financing is still concentrated in specific sectors and predominantly allocated for working capital, while credit risk in the MSME segment remains higher than the aggregate banking portfolio. These results suggest that improvements in MSME financing require not only credit expansion but also policies that strengthen financial depth, broaden access, and enhance risk mitigation. The study provides policy-relevant insights to support more inclusive and sustainable MSME financing in Indonesia.

Amsir Accounting & Finance Journal

Deconstructing the Fair-Efficient Dichotomy in Taxpayer Compliance Discourse: Reading Indonesian Tax Policy in the Light of “Laudato Si'”

Profile and Financing Access Gaps of MSMEs in Indonesia: evidence from ADB Asia SME Monitor 2024