Politics of Taxation, Welfare, and National Resilience (POLTAX) is a research cluster at the Faculty of Administrative Sciences, Universitas Indonesia, focusing on taxation as a political, social, and economic instrument of governance.
Established in 2013, POLTAX develops multidisciplinary research that examines tax policy not only as a fiscal tool, but also as a foundation for democratic legitimacy, public welfare, and national resilience.
Research on tariffs, customs, and international trade policy, including tax administration reform and revenue sustainability to strengthen effective and accountable fiscal governance.
Studies on tax legitimacy, public trust, and the relationship between the state and society, with a focus on local taxation and its role in supporting inclusive regional development.
Analysis of taxation as an instrument to promote economic resilience, support small and medium enterprises (SMEs), and enhance sustainable and equitable economic growth.
The Cluster Objectives define POLTAX’s strategic direction in advancing multidisciplinary taxation research, policy advocacy, academic collaboration, and capacity building to support effective fiscal governance, public welfare, and national resilience.
