This paper has attempted to discuss the behavior of three different types of people due to the implementation of the new law regarding personal income tax in Indonesia. The outcome of the implementation of the law is ambiguous, due to (1) the lack of information about how honest the tax payer...

Over the past few decades, Indonesia has made strong progress in improving education outcomes, with a particularly emphasis being placed on access to basic education in line with the government’s nine-year compulsory education policy. As in many other developing countries, moving beyond gains...