Article
Indonesia’s Net Tax Revenue Resilience After COVID-19: Controlled Interrupted Time Series, 2015–2025
2026-04-30
Abstract excerpt
<title>Abstract</title> <p> <italic> <bold>Purpose:</bold> </italic> <italic>Public financial management systems are tested by their ability to sustain revenue during severe disruption. This study examines whether Indonesia’s Directorate General of Taxes (DJP) real net tax revenue shows resistance, recovery, and renewal after the COVID-19 shock, and whether post-2022 changes are tax-specific relative to fisca...
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Identifiers and source
- Literature Corpus work
- ca176697-d8f8-5ab7-ad5a-2604283501c1
- DOI
- 10.21203/rs.3.rs-9103123/v1
