The Tax Accounting Research Cluster is an applied research group dedicated to advancing research, innovation, and evidence-based solutions in the field of tax accounting. The Cluster serves as a collaborative platform for researchers, students, practitioners, government institutions, businesses, and national and international partners to address increasingly complex, dynamic, and digitalized taxation challenges.
Research within the Tax Accounting Research Cluster integrates perspectives from accounting, taxation, and technology to generate knowledge that contributes not only to academic advancement but also to policy development and professional practice. Key research areas include tax accounting and reporting, tax compliance, tax governance and transparency, Tax Control Framework (TCF) and Cooperative Compliance, tax technology, and environmental taxation.
The Cluster promotes multidisciplinary and collaborative research by employing diverse methodological approaches and leveraging advances in technology and data analytics to understand the transformation of tax systems and their implications for governments, businesses, professionals, and society.
Through high-quality research, publications in reputable international journals, the development of innovative models and solutions, evidence-based policy recommendations, and strategic partnerships with key stakeholders, the Tax Accounting Research Cluster aspires to become a leading applied research center in tax accounting, recognized for its innovation, international reputation, and meaningful impact in Indonesia and globally.