Assessing the Direction of Indonesia’s 2026 Tax Reform
Tax reform tidak cukup diukur dari kenaikan rasio tax. Indikator which sama pentingnya adalah menurunnya biaya kepatuhan and…
Analysis & Opinion
In-depth commentary on taxation issues, fiscal policy, and tax dispute rulings.
Legal Certainty in Tax Audits: Discretion and Its Limits
Diskresi pemeriksa diperlukan for menilai substansi transaksi, tetapi tanpa batas which jelas ia berubah menjadi sumber…
Digital Economy Taxation and the Old Question of Fiscal Justice
Ketika nilai tercipta dari data pengguna, yurisdiksi tempat pengguna berada memiliki klaim which sah atas sebagian…
MSME Tax Incentives: Are They Reaching the Right Businesses?
Tarif final which sederhana menurunkan biaya kepatuhan, tetapi berpotensi menahan usaha for naik kelas ke skema pembukuan…
Harmonising Regional Taxes With the Ease of Doing Business
Keragaman tarif antar daerah menghadirkan biaya informasi which tinggi bagi pelaku usaha which beroperasi lintas kabupaten…
Zakat and Tax: Two Instruments, One Welfare Objective
Zakat and tax memiliki dasar kewajiban which berbeda, tetapi keduanya bertemu on tujuan redistribusi and penguatan…
Our Services
Need tax law assistance?
Our team is ready to support your research, consultation, and tax advocacy needs.