Reviewer ID



Paper ID: 138

Paper Title (at least the first four-words of paper title should be written):
The Impact of Corporate Tax Reduction on Tax Compliance and Tax Revenue in Indonesia

Dear reviewers,
This form is consisted of three sections in two pages. First, please fill your identity and date at the top of this
page, followed by paper code and title. In this form, you are kindly asked to evaluate the paper article at hand
based on a number of criteria, and then give some additional comments and recommendation.

Section A. Evaluation on Criteria Basis
Please write your evaluation based on provided criteria below. In the column of notes, you may fill with (i) direct
short comments, or (ii) Ref.No., which refer to additional comment in Section Below (Section B). For example, you
may fill notes with "see Ref.No.1" in the notes column and correspond criteria, and write the detail of comments
in the next section B.

Criteria No. Description Pass without Notes
revision ? (Comments or Ref.
Yes No No.)
Title 1 Title is written to the point; reflects the content of
Abstract 2 Abstract contains sufficient overview, generic steps and
3 Precise keywords are provided to represent content of Tambahkan Tax
paper. Reduction
Body of Paper 4 The background demonstrates clear relationships of the
problems. The states of prior art are introduced well
with sufficient, latest, important topic of original
5 The paper clearly states research question(s), novelty
and statement why the question(s) is/are interesting.
Research objective then derived to respond the V
question(s). Hypothesis and scope, if any, is stated
6 Appropriate methods and instruments for data
collection are explained in brief. The reliability and
validity of the instruments and data have been
7 Appropriate, correct and rigorous analyses are provided
to answer the research question(s). Technical language V
and correct symbols have been used
8 Analysis results have been reported with accurate Hasil analisis tidak
interpretation and sound discussion. Proper evaluation dijelaskan secara
is performed regarding deviation of analysis result or akurat.
different with similar studies (if any).

Remark/Reason (if rejected): . You may use new sheet with similar table format to write more comments. Recommendation For each number 1-3. Any terms and symbols are defined V explicitly 14 Formal. Line) Comment No. Recommendation Level for Best 3. Section. V referensi dan tidak disusun secara alfabeth.Conclusion 9 Logical conclusion has been drawn concisely to Tidak dijelaskan summarize the study and describe implication of hasilnya apa dan research berapa kenaiakan V yang akan didapatkan jika hubungannya positif. Picture 11 Images are shown effectively to point out specific V issues. References 10 References are arranged in alphabetical order and Tidak ada standardized format. Ref. Ethical Issue 15 Statement of paper does not excessively rely on V references (plagiarism prevention). All reference list are cited or pengelompokan quoted in the paper. compact. V Organization 13 Paper flows systematically and is easy to follow. Additional Comments Please put your additional comments supported with specific location of words. 1. image. sentences. 16 For any images or tables taken from other works. readability. Section C. Location (Page. V permission and or original source is mentioned 17 No violation on corresponding accepted norm and V related legal rights are detected Section B. Need second round (last) review? [ ] Accepted without revision Paper Award [ ] Yes [ v ] Accepted with revision [ V ] Not recommended [ V ] No [ ] Rejected for reason below [ ] High [ ] Very High 4. Table 12 Tables are presented informatively. table or paragraph in the paper which you refer to. technical and academic language is used and V free from typographical as well as grammatical error. Paper Acceptance 2. please put one mark “v or x” within bracket [ ] to represent your recommendation.

kr) as pdf version.s Please send it back this review form to committee (cisak@cisak. Thank you very much for your valuable support to review this paper p.perpika. .