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Doctoral Dissertation Defense Discusses Tax Law Enforcement to Optimize State Revenue

Jakarta, June 11, 2026, the Doctoral Program in Economics once again held a dissertation defense addressing strategic issues in public policy and taxation. Evan Arief Rosyidin Anwar (NIM 221022006005) held a closed dissertation defense with a concentration in Public Policy. This topic is becoming increasingly relevant amidst the government’s efforts to strengthen the national fiscal foundation and increase the effectiveness of oversight and law enforcement in the tax sector.
The hearing was held on Thursday, June 11, 2026, at 3:00 PM – 4:00 PM WIB, with a team of examiners consisting of academics and experts in the fields of economics and public policy. Acting as the Chief Examiner was Prof. Dr. Yolanda Masnita Siagian, CIRR, CMA, CPM, accompanied by Prof. Dr. Eleonora Sofilda, M.Si as Promoter and Dr. Tri Kunawangsih P., M.Si. as Co-Promoter. Meanwhile, the members of the examining team consisted of Dr. Dini Hariyanti, ME and Dr. Sumiyarti, ME. The task of taking minutes of the hearing was carried out by Dr. Nurhayati.
In the study, Evan Arief Rosyidin Anwar highlighted the importance of balancing law enforcement approaches with efforts to increase voluntary taxpayer compliance. This research is expected to contribute scientifically to the development of more effective tax policies and serve as a reference for regulators in formulating law enforcement strategies aimed at increasing state revenue.
In addition to providing academic contributions to the development of public policy and fiscal economics, the findings of this research are also expected to provide input to the government in strengthening a fair, transparent, and sustainable national tax system. This will ensure continued growth in tax revenue, as a primary source of development funding, to support economic growth and public welfare.
This dissertation defense is part of the university’s commitment to producing quality research that is able to answer the challenges of national development, particularly in the field of fiscal governance and public policy reform that is adaptive to the dynamics of the modern economy.