Niswatil Mouna


Research title: Three Essays on Digital Economy and Tax Avoidance

Research Summary

Understanding the digital economy is essential since, nowadays, most of the traditional forms of the economy have been substituted by this new form of economy. However, most of the research in this area are conducted using literature review. In addition, there are only limited research that relate both the digital economy and taxation.Therefore, the primary aim of the research is to contribute to the scarce empirical analysis that correlate the digital economy to corporate tax planning.


  • Financial Education and Training Agency, Ministry of Finance, Republic of Indonesia, 2019-present.
  • Joint Japan-World Bank Graduate Scholarship Program, 2013-2015.


Working Paper

Title: "E-government and Corporate Tax Planning: International Evidence."

with Christof Beuselinck, Panagiotis Karavitis, Pantelis Kazakis




  • Lecturer at Indonesian State Polytechnic of Finance on general provisions of taxation and Value Added Tax (2011-2019).
  • Graduate Teaching Assistant, Adam Smith Business School, University of Glasgow, on Principles of Financial Econometrics, Financial Accounting 1, and Issues in Accounting Research.

Additional Information

  • Regular Member of Adam Smith Business School Taxation Study Group (present)
  • Member of Accounting Research Cluster, Adam Smith Business School (present)
  • Government officer at Directorate General of Taxes, Ministry of Finance, Republic of Indonesia (2006-present)
  • Internship at the National Tax College, National Tax Agency (NTA), Japan (2013-2014)
  • Master of Public Policy and Taxation (rewarded Master of Art in Economics), Yokohama National University, Japan, 2015 (Joint-Japan World Bank Scholarship Program)
  • Bachelor of Accounting, Indonesian State College of Accountancy (now Indonesian State Polytechnic of Finance), Republic of Indonesia, 2010 (Ministry of Finance Program)