Announcement

The Call for Paper Kemenkeu 2026 finalist list has been announced. Please see the finalist list in the section below on this page.

View finalist list
Ministry of Finance Call for Paper 2026
Transforming Tax Policy and Administration

to Drive Sustainable Growth and Revenue
in the Digital Economy.

Contribute ideas, research, and policy recommendations through the Call for Paper Kemenkeu 2026 subthemes.

View Guidelines

Organized by

Directorate General of Economic and Fiscal Strategy Direktorat Jenderal Pajak

Supported by

GIZ
Asian Development Bank
Finalists

Call for Paper Kemenkeu 2026 Finalist List

Below is the list of papers selected as finalists. The entries are arranged alphabetically for easier browsing.

Author(s) Paper Title
Abimanyu Susanto, Fairuz Akmal Asyiraj, Regyta Maheswari Sembada, Raihan Salman Sukmara Dari Data Menjadi Dana: Urgensi AI Forensik pada Sistem Coretax sebagai Katalisator Kepatuhan Pajak HWI
Ade Darma Putra, Himawan Saputro The Impact of a VAT Rate Increase and Base Broadening on the Economy, Revenue, and Tax Burden in Indonesia: A Static Computable General Equilibrium Model Estimation
Ade Sobrina Hasibuan From Data Integration to Sustainable Revenue: Managing Transitional Compliance Burden in Indonesia’s Coretax Reform
Agung Endika Satyadini, Ade Darma Putra, Restu Rea Erlangga, Brigitta Steffi VDKG Seeing Tax Incentives from Space: The Development Effects of Indonesia's Bonded Zones Using Nighttime Lights
Anggari Dwi Saputra Decoding the Black Box Predicting Taxpayers’ Transfer Pricing Method Choices and Identifying Their Key Predictors
Chandra Purwana Optimalisasi Kebijakan PPN melalui Reformasi Tarif dan Perluasan Basis Pajak
Fauzi Hadi Al Amri, Amara Roona Zahira, Renada Aulia Salsabila Artificial Intelligence dalam Penegakan Hukum Pajak di Indonesia: Analisis Legalitas dan Tata Kelola Berdasarkan Undang-Undang Pelindungan Data Pribadi
Garda Arganta, Aulia Pengdaviera Juntami, Anggraeni Vriscilia Putri Harianja Designing an Integrated AI-Based Tax Early Warning System: A Conceptual Framework for Tax Fraud Detection through Tax Administration and Financial Reporting Data
Gede Satria Pujanggo, Pg, I Putu Fajar Dipayana Putra Competition, Tax Avoidance, and the Limits of the Avoidance–Evasion Paradox: Evidence from Indonesian Listed Manufacturing Firms
Hana Dhayan Beyond Marketplaces: Readiness and Revenue Scenarios for Indonesia’s Digital Tax Administration
Icha Wahyu Kusuma Ningrum, Arya Candra Kusuma, Yuninda Anggraini Putri Estimasi Shadow Economy dan Klasterisasi Provinsi untuk Optimalisasi Penerimaan Pajak: Pendekatan MIMIC dan Cluster Analysis
ike dewi purwanti PENGUATAN DOKUMENTASI TRANSFER PRICING ATAS TRANSAKSI INTANGIBLE DALAM MENDUKUNG OPTIMALISASI PENERIMAAN PAJAK: EVALUASI KERANGKA PMK 172 TAHUN 2023
Jylan Annisa Mumtaza Syidana, Ahmad Naufal Farras Insidensi Pajak dan Tax Gap Perilaku pada Pemungutan PPh Final Marketplace Melalui Pendekatan Simulasi Mikro
LIS VINA SARI Efektivitas Coretax Administration System dalam Meningkatkan Kepatuhan Wajib Pajak: Evaluasi Awal Pasca Implementasi
Luh Made Rahmita Asriana Patni, I Made Jana Darmika Penerusan Pajak dan Heterogenitas Spasial: Analisis Reformasi Tarif PPN Indonesia
Marthias Priambodo Project-Based Tax Contribution: Mekanisme Pajak Partisipatif Berbasis Impact Investment untuk High-Wealth Individuals di Indonesia
Muhammad Avience, Alwan Kemal, Muhammad Ramadhan Belajar dari Kegagalan Cukai Plastik: Merancang Cukai Minuman Berpemanis dalam Kemasan yang Layak Terlaksana.
Muhammad Azhar Nurzaman Enhancing Tax Compliance: The Role of Clarification Letters and Trigger Data in Indonesia
Muhammad Fazlurrahman Syarif Where Should Indonesia Expand Its Tax Base? A Multilevel PCA and Explainable Machine Learning Analysis of Provincial Taxable Capacity and National Revenue Priorities
Pranidhana Putra Kusdaryanto, Hermanus Lintang Asmarawan, Tri Septiyani, Diah Ilmi Rizqiana Institutionalising Mandatory Disclosure in Property Transactions to Minimise the Shadow Economy: A Lesson-Drawing Perspective from Australia to Indonesia
Rayson Virtuosi Mempersempit Tax Capacity Gap: Bukti Panel 31 Negara dan Strategi Reformasi Administrasi Berbasis Data
Revienda Anita Fitrie, Galih Wahyu Pradana Data-Driven Tax Administration in the Era of Global Transparency: Governed Capacity, Compliance, and Taxpayer Rights
Rifansa Adi Heliantara, Fadhil Ramadhan Dari Imunitas ke Akuntabilitas: Desain Safeguards Berbasis Informasi untuk Pasal 50A UU P2SK
Rino Romadhoni, Ika Karlina Idris Signed By K-Pop Fans: How a Viral Petition Reshaped Indonesia’s VAT Policy
Romario Multisource Data Analytics Model in the Core Tax Administration System for Optimizing Tax Revenue
Suryo Adi Rakhmawan Fiscal Visibility Atlas: Memetakan Titik Buta Fiskal Kabupaten/Kota dari Jejak Ekonomi, Geospasial, dan Digital
T. Miftahul 'Afif Tata Kelola Fiskal Digital dan Kinerja Penerimaan Pajak Provinsi di Indonesia: Peran Moderasi Efektivitas Pemungutan
Tasdik Mahandito Keterhubungan QRIS dan NIK melalui Payment ID sebagai Instrumen Formalisasi Shadow Economy: Model Optimasi Kalkulus dan Permainan Stackelberg untuk Penerimaan Pajak serta Pertumbuhan Ekonomi
Yohanes Eki Apriliawan Kawasan Ekonomi Khusus dan Relokasi Tenaga Kerja, Bukti Empiris serta Implikasi Fiskalnya di Indonesia
Yohanes Eki Apriliawan, Bayu Dwi Kurniawan Kekayaan Tersembunyi di Tanah dan Emas sebagai Proksi Tax Gap Wirausaha di 514 Kabupaten/Kota Indonesia

Additional Notes

  1. The committee's decision is absolute, final, and not subject to appeal by any party.
  2. The order of the list above is arranged alphabetically by the first author's name and does not indicate any ranking or winner placement.
  3. Representatives of the authors from the 30 best papers will have the opportunity to take part in the Scientific Journal Writing Workshop to be held on 23 September 2026.
  4. The Panel of Judges will conduct further assessment to select the 6 best papers to be presented at the International Tax Conference on 16 September 2026.
  5. The committee will contact the authors selected as part of the 6 best papers.
Fiscal policy and public finance illustration Overview

Transforming Tax Policy and Administration to Drive Sustainable Growth and Revenue in the Digital Economy

Call for Paper Kemenkeu 2026 Theme

Call for Paper Kemenkeu 2026 invites contributions of ideas, research, and policy recommendations to strengthen Indonesia's tax policy and tax administration.

The discussion focuses on the transformation of tax policy and administration that supports sustainable growth and revenue generation in the digital economy era.

The main theme is elaborated into ten subthemes, which participants may choose from according to the focus of their article or written work.

Transforming Tax Policy and Administration to Drive Sustainable Growth and Revenue in the Digital Economy

Subtopics

Scope of Discussion

Choose the subtheme that best fits the focus of your article or written work.

  1. Tax Policy Design for Revenue Optimization
  2. Assessment of Tax Policies and Incentives for Economic Development
  3. Tariff Policy Harmonization and Industrial Development
  4. Enhancing the Taxation of High-Wealth Individuals to Improve Equity and Revenue Mobilization
  5. Tax Gap Analysis and Revenue Mobilization Strategies
  6. Expanding the Excise Tax Base to Support Revenue Diversification and Public Policy Objectives
  7. Addressing the Shadow Economy for Revenue Mobilization
  8. Tax Beyond Borders: Digital Transformation, Global Equity, and Sustainable Growth
  9. Data-Driven Tax Administration in the Era of Global Transparency
  10. Strengthening Tax Law Enforcement in the Digital Era: Bridging the Gap Between Deterrence and Sustainable Compliance
Participant Requirements

Participant Requirements

  1. Participants are open to both Indonesian citizens (WNI) and foreign nationals (WNA), including employees of the Ministry of Finance, academics, and members of the general public.
  2. Participation may be individual or team-based, with no limit on the number of authors.
Awards illustration

Awards

  • 1st Winner: Rp20,000,000
  • 2nd Winner: Rp15,000,000
  • 3rd Winner: Rp10,000,000
  • 4th Winner: Rp7,500,000
Downloads

Submission Files

Fill in your name and email address to download the following files:

  • Paper template
  • Author statement letter
  • Competition guideline
Submission flow icon
Flow

Paper Submission Flow

Please follow these steps to submit your paper:

  1. 1
    Participants can download the template, author statement, and guideline by entering their name and email in the General Terms and Guidelines section.
  2. 2
    Participants must upload their paper or written work through the submission menu provided.
  3. 3
    Participants who have successfully completed the submission process will receive a confirmation email from the committee.
Competition guidelines icon
Guidelines

General Terms and Guidelines

Please review the following general terms before submitting your paper or written work.

  1. The paper/written work must be original and represent the ideas of the individual author or team and must not have been previously published.
  2. The paper/written work may be written in Indonesian or English.
  3. The paper/written work must be submitted in Microsoft Word format.
  4. The paper/written work must use the template provided in the submission files.
  5. The paper/written work must be submitted no later than 17 July 2026.
  6. Selected papers/written works will have the opportunity to be published in Scientax Journal or an edited volume published by Gramedia.
Assessment

Assessment Criteria

All submissions will go through the following assessment stages.

  1. Stage I - Initial Manuscript Assessment

    Assessment of the manuscript's alignment with the theme, writing format, and completeness of the required documents.

  2. Stage II - Technical Assessment

    Assessment of plagiarism, reference quality, and grammatical accuracy.

  3. Stage III - Substantive Assessment

    Assessment of analytical depth, quality of ideas, policy recommendations, and the overall substantive strength of the manuscript.

  4. Stage IV - Final Assessment

    Overall assessment of the manuscript to determine the winners.

Important Dates

Important Dates

Below is the official timeline for Call for Paper Kemenkeu 2026.

  1. 01

    Article submission deadline

    17 July 2026

  2. 02

    Finalist announcement

    1 September 2026

  3. 03

    Seminar, Presentation, and Announcement of 1st, 2nd, 3rd, and 4th winners, also 2 Special Awards (Onsite)

    16 September 2026

  4. 04

    Scientific journal writing workshop (onsite)

    23 September 2026

Contact Us

Contact the Committee

For questions about Call for Paper Kemenkeu 2026, please reach out through the following contacts.