Core State Revenue: Reconstructing the Policy of Centralization of State Revenue Management and Ease of Doing Business in Indonesia (A Systematic Literature Review)

Vol 8 No 11 (2025): Volume 08 Issue 11 November 2025

Article Date Published : 11 November 2025 | Page No.: 5490-5505 | Google Scholar | Crossref doi for this article

Abstract :

This study conducts a systematic literature review (SLR) of 58 academic and policy sources published between 2019 and 2025 to analyze the centralization of state revenue management and its implications for the Ease of Doing Business (EoDB) in Indonesia. Following PRISMA 2020 guidelines, the review integrates evidence from peer-reviewed journals, government publications, and international organization reports. Findings indicate that legal reforms, particularly Law No. 1/2022, and the deployment of the Core Tax Administration System (CTAS) are pivotal in harmonizing tax administration, improving compliance, and enhancing fiscal transparency. Comparative international experiences suggest that technological integration and function-based organizational restructuring can yield significant revenue gains, with projections indicating a 2–3 percentage point increase in the tax-to-GDP ratio by 2027. Additionally, centralization is expected to reduce compliance times, improve EoDB indicators, and boost investor confidence. However, the literature cautions against risks of over-centralization, institutional capacity gaps, and regional disengagement. The study concludes that a “controlled centralization” model, combining national coherence with regional inclusivity, offers the most sustainable path forward. Recommendations for future research include longitudinal impact studies, comparative analyses, and qualitative assessments of taxpayer experiences.

Keywords :

Core Tax Administration System (CTAS), Ease of Doing Business, Fiscal centralization, Indonesia, PRISMA, State revenue management

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Core State Revenue: Reconstructing the Policy of Centralization of State Revenue Management and Ease of Doing Business in Indonesia (A Systematic Literature Review). Muhammad Taufiq, Edi Slamet Irianto, Darmansyah, 8(11), 5490-5505. Retrieved from https://ijcsrr.org/single-view/?id=24436&pid=24394

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