Tax Administration



Voluntary work, the engine of countless charities and social initiatives, is often seen as having an intangible benefit or intrinsic value with little economic impact.… Read More ›

Tax Volunteerism in Indonesia: Unlocking the Youth Potential

Indonesia, with tax revenue accounting for 65.37% of total government revenues, grapples with a low tax ratio. According to the Organisation for Economic Co-operation and… Read More ›

Tax Education in Indonesia: Raising Awareness of Future Generation

This blog captures some of the ideas from my research published in the Australian Tax Review: Is Unpaid Tax the Canary in the Coalmine? In… Read More ›

Is Unpaid Tax the Canary in the Coalmine?

In a recent publication in the Tax Institute’s Australian Tax Forum, we surveyed Australian tax practitioners to determine the extent they are accepting of selected… Read More ›

Tax Practitioners’ Views on Key TPB Review Recommendations

In a recent article for the Tax Institute, published in the Australian Tax Forum, we explore the acceptance of the Australian e-filling system, myTax, using… Read More ›

Australian Taxpayers’ Propensity to Adopt myTax E-Filling

Since the late 1990s, the Australian Taxation Office’s (ATO’s) enforcement approach has been based on encouraging voluntary compliance using the ‘cooperative compliance model’. This model… Read More ›

A Matter of Trust? Corporate Taxpayers’ Experience with the ATO’s Justified Trust Program

The value-added tax (VAT), or goods and services tax (GST) as known in Australia and some other countries, has gradually been adopted in more than… Read More ›

What Impairs the ‘Money Machine’ of VAT in Developing Countries?

Over 130 jurisdictions, representing more than 90 per cent of global GDP, joined the October 2021 Statement on a Two-Pillar solution to address the tax… Read More ›

Three Perspectives on Compliance Challenges of the BEPS Two-Pillar Solution

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