Jakarta, July 1, 2026, The issue of law enforcement in the field of taxation was the focus of the dissertation research that led Evan Arief Rosyidin Anwar to earn a Doctorate in Management Science. In the Open Doctoral Promotion Defense held on Wednesday (July 1, 2026) at 1:00 PM WIB, Evan successfully defended his dissertation before the examining team.

The dissertation is entitled “Selective Law Enforcement of Tax Crimes in the Context of Optimizing Tax Revenue” with a concentration in Public Policy. This research examines the application of the concept of selective law enforcement as a strategic approach in enforcing tax law that not only emphasizes the aspect of legal certainty, but also considers the effectiveness of policies in increasing state revenue from the tax sector.

The promotion hearing was led by Prof. Dr. Yolanda Masnita Siagian, CIRR, CMA, CPM as the Chief Examiner, accompanied by Dr. Husna Leila Yusran, MM, CMA, CPMA as the Secretary. The advisory team consisted of Prof. Dr. Eleonora Sofilda, M.Si as the Promoter and Dr. Tri Kunawangsih P., M.Si as the Co-Promoter.

Meanwhile, the examining team consisted of Dr. Dini Hariyanti, ME, Dr. Sumiyaarti, ME, and Dr. Djaka Kusmartata, MM as External Examiner. The proceedings were documented by Dr. Nurhayati as the notary.
Through this research, Evan offers an academic perspective on the importance of implementing more selective, proportional, and risk-based tax law enforcement. This approach is expected to improve taxpayer compliance, foster a sense of fairness in the tax system, and optimize state revenues without neglecting the principles of good governance.

Practically, the results of this study have the potential to provide input for the Directorate General of Taxes, policymakers, and law enforcement officials in formulating tax law enforcement strategies that are more effective, efficient, and adaptive to national economic dynamics. From an academic perspective, this dissertation also enriches studies in management science, public policy, and tax administration, particularly regarding the relationship between law enforcement policies and the optimization of state revenues.

Evan Arief Rosyidin Anwar’s successful completion of his doctoral studies reflects the academics’ commitment to producing research that makes a tangible contribution to the development of science while supporting tax reform in Indonesia. It is hoped that the findings of this research can serve as a reference for developing more modern, equitable tax policies and strengthening national fiscal capacity to support sustainable development.