Vol. 4 No. 1 (2026): IPSAR

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

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• 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

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• MAPPING SOCIAL ASSISTANCE REGULATIONS IN INDONESIA WITHIN THE SUSTAINABLE DEVELOPMENT GOALS FRAMEWORK

  Amrie Firmansyah, Dewi Darmastuti

  32-46

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• 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

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• 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

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