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Vol. 4 No. 1 (2026): IPSAR
Vol. 4 No. 1 (2026): IPSAR
DOI:
https://doi.org/10.31092/ipsar.v4i1
Published:
2026-04-30
Articles
Reviewing the Implementation of the Global Minimum Tax on Tax Incentive Policies in Indonesia
Aisyah Tria Cantikasari, Dhanu Damai Buwana, Eka Ramadan Putra, Herandy Destian Anis Qorillahi, Luthfi Damarjati Riyanto, Sarham Agung Sukur Pelu
1-15
PDF
Capturing the Potential of Excise Taxation on High-Sodium Foods in Indonesia
Cerdas Parasian Sihombing, Aditya Ghalib Utomo, Dina Maya Indriyani, Hawley Naufal Muhammad, Indira Dian Fadhilah, Octavialdo Nur Wicaksono, Veni Mellinia Rizky Taruni
16-31
PDF
MAPPING SOCIAL ASSISTANCE REGULATIONS IN INDONESIA WITHIN THE SUSTAINABLE DEVELOPMENT GOALS FRAMEWORK
Amrie Firmansyah, Dewi Darmastuti
32-46
PDF
VAT RESTITUTION ON COAL EXPORTS AND EXPORT DUTIES AS AN OFFSETTING FISCAL INSTRUMENT
Dinda Alfiati Kuncoro, Murendah Afifah, Sitorus Deqhy Rhoma, Syahid Fitra Aulia, Al Imani Jihan Ghiffari, Fachrizal Oksa Muhammad
47-62
PDF
THE IMPACT OF EXCISE TAX STAMP POLICY AND GDP GROWTH ON THE FINANCIAL PERFORMANCE OF CIGARETTE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (A CASE STUDY OF 2016–2024)
Tasya Resinta Dharmawan, Binar Kukuh Leksono, Dhimas Ryan Putranto, Faris Abdulaziz Anz, Imanuel Pratama, Muhammad Farid
63-76
PDF
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