Klaster Riset

Tax and Public Finance

Nama Ketua

Yulianti Abbas, Ph.D.

Deskripsi Klaster

The tax and public finance research cluster focuses on knowledge development and sharing in the area of taxation and public budgeting, accounting, and financial management. Our research includes the area of corporate tax planning, tax policy analysis, government fiscal administration, and government financial reporting. Our members have published in leading tax and public finance journals such as National Tax Journal, Public Budgeting and Finance, Journal of Public Budgeting, Accounting, and Financial Management, International Journal of Public Administration, and International Journal of Public Sector Management. We welcome researchers interested in the Tax and Public Finance area to join and collaborate with us.

Kegiatan Klaster/Cluster Activities, yang telah dilaksanakan tahun 2021 dan rencana tahun 2022

Tax Research Sharing Session (March 2021)
Tax Research Sharing Session – Lesson Learned from the Indonesian Tax Amnesty Program (September 2021)

In 2022 we plan to continue holding the Tax Research Sharing Session.

Output publikasi klaster (Jurnal terindeks Scopus) published di 2021

  • Nuryanah, S., Mahabbatussalma, F., & Satrio, A. A. (2021). Evaluation of Government Reform in Tax Administration: Evidence from Micro, Small and Medium Enterprises (MSMEs) in Indonesia. International Journal of Public Administration, 1-13.
  • Rudyanto, A., Utama, S., Martani, D. and Adhariani, D. (2021), "Tax aggressiveness and sustainable welfare: the roles of corruption and tax allocation inefficiency", Social Responsibility Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SRJ-10-2020-0427
  • Andi Chairil Furqan, Ratna Wardhani, Dwi Martani & Dyah Setyaningrum | (2021) Financial reporting, public services and local executives’ re-electability in Indonesia, Cogent Business & Management, 8:1, 1939229, DOI: 10.1080/23311975.2021.1939229
  • Abbas, Y. (2021). “Financial statement timeliness and bond-price dispersion in the municipal market.” Public Budgeting & Finance. 1– 32. https://doi.org/10.1111/pbaf.12306
  • Abbas, Y. and Johnson, C.L. (2021), "Does regulatory enforcement improve continuing disclosure? The municipal securities market case of the Municipalities Continuing Disclosure Cooperation (MCDC) initiative", Journal of Public Budgeting, Accounting & Financial Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JPBAFM-03-2021-0041
  • Timothy, Joshua, and Abbas, Y. (2021). “Tax morale, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs”. eJournal of Tax Research, 19(1), 168-184.