Journal

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...

Abstract The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims...