Desain Kelembagaan: Perlukah Ditjen Pajak Terpisah dari Kemenkeu?

In its 16 th edition, Inside Tax editorial staff brings forth the discourse of taxation administration institutional design. Why? In several countries, tax issues which are commonly found in different countries, for instance: the low tax revenue ratio, high level of tax evasion, bad service, corruption in tax administration are considered to be unsolvable only with casuistry and partial approach.