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Author

Poltak Maruli John Liberty Hutagaol

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Review Open access Sep 2026

From legislative mandate to implementation gap: BEPS 2.0 governance and Indonesia’s fiscal sovereignty

BEPS 2.0 has been widely analyzed as a reform of international tax rules and multinational enterprise compliance; however, its implications for state financial governance and audit accountability remain underexplored. This paper examines how Indonesia’s adoption of BEPS 2.0 instruments—UU HPP, PMK 172/2023, and PMK 136...

Martua Eliakim Tambunan, Poltak Maruli John Liberty Hutagaol · 0 citations
Review Open access Sep 2026

Artificial intelligence shaping ESG risk governance in banking: Evidence from a systematic literature review

The results indicate that strong governance arrangements, such as model governance, accountability frame­works, board supervision, and alignment with organizational risk appetite, are necessary for successfully deploying AI-enabled ESG.

Rini Marlina, Rosa Christiana Esti Noor Sumaryanti, Poltak Maruli John Liberty Hutagaol · 0 citations
Review Open access Aug 2026

Leadership in Digital Transformation of the Public Sector: A Systematic Literature Review

It is concluded that the success of digital transformation in the public sector is not determined by technology investment alone, but by leadership maturity that integrates strategic vision, organizational agility, and public value simultaneously.

Teuku Riefky Harsya, Rian Firmansyah, Tumpal Raines Napitupulu et al. · 0 citations

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