Download The main challenge in enforcing the Global Minimum Tax (GMT) lies in establishing a fair and universally applicable tax...

SP2DK is a common gift that can worry the recipients, especially for employees of a company. It is even familiarly...

At the 4th International Conference on Administrative Science, Policy, and Governance Studies (ICAS-PGS 2024), Gustofan Mahmud from Pratama Institute presented...

Depok, July 24, 2024 - Two policy and economic analysts from Pratama Institute for Fiscal Policy and Governance Studies, Ismail...

Kompas.id | 18 April 2024 - One of the campaign promises of the Prabowo Subianto-Gibran Rakabuming Raka pair that will...

The government issued the implementing regulation concerning the final tax rate for Micro, Small, and Medium Enterprise (MSME) or UMKM...

The end of the 2023 corporate annual SPT reporting period will be April 30 2024. For corporate taxpayers who have...

This paper endeavours to investigate whether a complex tax system influences firms’ propensity toward tax evasion across countries. To achieve...

Abstract Indonesia is currently preparing to adopt the climate-related disclosure standard. Before this new standard is implemented effectively, the Institute...

Abstract This study quantifies intergovernmental transfers’ contemporaneous and lagged effects on local tax revenues of districts/municipalities in Indonesia. This study...

Prianto Budi Saptono Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok, Indonesia, Ismail Khozen Department of Tax...