Vol. 5 No. 1 (2026): May 2026
Articles
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The Role of Luxury Goods Sales Tax (PPnBM) in Controlling Consumption and Achieving Social Justice in Indonesia
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The Illusion of Digital Tax Convenience: Analyzing the Cognitive Gap of MSMEs towards the e-NPWP System in Bandar Lampung
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Regressive Impact Analysis of the 12% VAT Policy on the Structure of Indonesian Household Consumption
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Analysis of the Implementation of Value Added Tax (VAT) on E-Commerce Transactions in Indonesia
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Taxes as a Key Pillar of Indonesia's Fiscal Stability: A Review of the 2022-2024 State Budget
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The Paradox of Taxation in Indonesia: High Targets, Low Realization
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Finding a Way Out: Overcoming the Administrative Maze in National Tax Services
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