Universitas 17 Agustus 1945 Surabaya

TAX REFORM IN EFFORTS TO OPTIMIZE REVENUE IN THE TAX SECTOR OF TIMOR LESTE

Abstract This article is motivated by the idea of implementing tax reform as an effort to optimize Timor Leste’s tax revenue, which has historically been dominated by income from oil and gas. Tax sector revenue has thus far only reached approximately 10%, threatening national fin...

TAX REFORM IN EFFORTS TO OPTIMIZE REVENUE IN THE TAX SECTOR OF TIMOR LESTE

Abstract This article is motivated by the idea of implementing tax reform as an effort to optimize Timor Leste’s tax revenue, which has historically been dominated by income from oil and gas. Tax sector revenue has thus far only reached approximately 10%, threatening national fin...

Validation of Principal Leadership Practices Scale Using Confirmatory Factor Analysis: Evidence From Indonesian Teachers

In recent years, research on school leadership in Indonesia has grown significantly, yet validated instruments specifically designed for early childhood education remain scarce. This study aimed to examine the validity and reliability of the Principal Leadership Practices (PLP) s...