Jakarta, INTI - Deputy Minister of Finance Juda Agung highlighted the potential of technologies such as big data and artificial intelligence (AI) to strengthen and optimize Indonesia’s tax revenue amid the continued growth of the digital economy.
Juda made the remarks at the International Tax Conference 2026 in Jakarta on Wednesday.
He said the government faces the challenge of pursuing stronger economic growth while maintaining fiscal discipline.
Achieving both objectives, he explained, requires stronger state revenue mobilization, improved spending quality, and prudent financing.
Against this backdrop, tax reform remains a key component of the government’s broader fiscal strategy.
Tax Reform Requires an Evidence-Based Approach
According to Juda, meaningful tax reform cannot rely solely on policy ambition. It also requires solid evidence and a strong commitment to evidence-based policymaking.
“Meaningful tax reform requires more than policy ambition. It requires strong evidence and a firm commitment to evidence-based policymaking,” Juda said.
In 2026, the Ministry of Finance once again invited academics and researchers to submit their work through its annual call for papers.
This year’s program carries the theme “Transforming Tax Policy and Administration to Drive Sustainable Growth and Revenue in the Digital Economy.”
Juda said the theme is highly relevant to the challenges currently facing tax policy and administration.
He encouraged the Directorate General of Taxes (DGT) and the Directorate General of Economic and Fiscal Strategy (DJSEF) at the Ministry of Finance to work together in identifying research questions that are most relevant to current policy needs.
He also called for researchers to engage directly with policymakers and field practitioners so that research findings are better aligned with the government’s practical requirements.
Where feasible, Juda encouraged the government to test proposed improvements, measure their outcomes, and use the findings to inform both policy decisions and day-to-day tax administration.
“If possible, test various proposed improvements, measure the results, and use those findings as a basis for policy decisions and day-to-day administrative implementation,” Juda said.
Ministry of Finance Receives 435 Research Papers in 2026 Call for Papers
Director General of Taxes Bimo Wijayanto said this year’s call for papers invited research contributions across 10 subthemes covering a broad range of state revenue policy issues.
The topics included policy design and fairness, tax enforcement and administration in the digital era, as well as efforts to strengthen the revenue base through improved policy design, stronger enforcement, and more effective administration.
Bimo said all of the subthemes ultimately support the goal of transforming how tax policies are formulated, implemented, and enforced to keep pace with the development of the digital economy.
The call for papers was also designed to encourage rigorous, robust, and objective research that can deepen the understanding of tax policy design.
Bimo acknowledged that the complexity of tax policy means no single research study can immediately lead to changes in government policy.
However, high-quality research can help policymakers formulate more precise questions, gain a clearer understanding of complex issues, and explore more effective policy options and scenarios.
“Tax policy is often highly complex, and no single study can change it overnight. However, high-quality research can help us ask better questions, gain a clearer understanding of various issues, and explore more effective policy options and scenarios,” Bimo said.
The Ministry of Finance’s 2026 Call for Papers received 435 submissions from authors within the Ministry of Finance as well as the general public.
Following a comprehensive review process, 30 papers were selected as finalists, with 10 shortlisted for further evaluation.
The selection process ultimately produced six candidates competing for four main awards and two honorary awards in 2026.
Research Encouraged to Support Future Tax Policy
Bimo acknowledged that not every recommendation generated through research can be directly translated into government policy.
Turning research findings into actionable government initiatives requires consideration of legal, fiscal, administrative, and implementation aspects, along with other factors that may extend beyond the scope of an individual study.
Nevertheless, Bimo said this underscores the important role of research in the tax policymaking process.
Research can help the government identify issues more clearly while testing the assumptions underlying its current approaches.
It can also broaden the range of options available for policymakers to consider when developing future tax policies.
“That is precisely why research is important to us. Research helps us identify problems more clearly, test the assumptions underlying our current approaches, and expand the range of options available for policymakers to consider,” Bimo said.
Conclusion
The growing use of Big Data and Artificial Intelligence is opening new opportunities for Indonesia to strengthen tax revenue collection and modernize tax administration. As the government continues its tax reform agenda, greater emphasis on evidence-based policymaking and high-quality research is expected to help shape policies that are more responsive to the evolving digital economy.
With 435 research papers submitted through the 2026 Call for Papers, the Ministry of Finance is also strengthening collaboration between researchers, policymakers, and practitioners. These efforts underline the importance of data, technology, and research in developing a more effective and adaptive tax system to support sustainable economic growth and state revenue.
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