Articles

• Deconstructing the Fair-Efficient Dichotomy in Taxpayer Compliance Discourse: Reading Indonesian Tax Policy in the Light of “Laudato Si'”

  Yohanes Cores Seralurin, Lilik Purwanti

  1-16

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• Profile and Financing Access Gaps of MSMEs in Indonesia: evidence from ADB Asia SME Monitor 2024

  Asmar Yunus, Adriansyah Adriansyah, Anisatun Humayrah Rais, Andi Nurrahma Gaffar

  17-25

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