Tractare: Jurnal Ekonomi-Manajemen
Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen

Latest Trends And Analysis Comprehensive Tax System Reform in Indonesia

Susena, Karona Cahya (Unknown)
Prasetya, Muhammad Roky (Unknown)



Article Info

Publish Date
31 May 2025

Abstract

The Indonesian tax system has undergone significant transformation in recent years. This study aims to analyze the latest trends and reform directions being carried out in the national tax system. Through a systematic review of 10 recent journals, this article presents a comprehensive overview of the various reform initiatives and efforts currently being implemented. The key findings indicate that the reform of the Indonesian tax system is aimed at simplifying the rate structure, increasing taxpayer compliance, modernizing technology-based tax administration, and harmonizing fiscal and monetary policies. Comparative analysis also reveals challenges faced, such as resistance to change and limited institutional capacity. This article makes an important contribution to a better understanding of the current direction and dynamics of tax system reform in Indonesia. The findings and recommendations presented can provide valuable input for policymakers, tax practitioners, and academics.

Copyrights © 2025






Journal Info

Abbrev

tractare

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Tractare: Jurnal Ekonomi-Manajemen is a peer-reviewed journal. Tractare: Jurnal Ekonomi-Manajemen invites academics and researchers who do original research in the fields of economics and management, including but not limited to: Economics Monetary Economics, Finance, and Banking International ...