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23 eJTR [i] (2025)

handle is hein.journals/ejotaxrs23 and id is 1 raw text is: Volume 2, Number 1 June 2025 (Special Issue: Conference on Retirement of Professor Binh Tran-Nam) CONTENTS 1 Editorial Adrian Sawyer, Youngdeok Lim and Yan Xu 6 Emeritus Professor Binh Tran-Nam - a personal tribute Chris Evans and Michael Walpole 9 How CHAID analysis can assist revenue authorities in analysing tax compliance costs Karen Stark, Sharon Smulders and Elza Odendaal 32 An analysis of the pre- and post-coronavirus pandemic self- assessed tax payments of SME taxpayers in Indonesia Ferry and John Hasseldine 62 Examining causal linkages in the Balanced Scorecard framework: evidence from the Indonesian tax administration Arifin Rosid 102 New Zealand's tax reform experience - parallels with Australia Lisa Marriott and Adrian Sawyer 134 The democratisation of international taxation: stemming aggressive tax practices for economic development Rodney Brown and Kerrie Sadiq 162 International trade and tax performance Thai-Ha Le, Pham Thi Bich Ngoc and Pham Hoang Van © School of Accounting, Auditing & Taxation, UNSW Business School UNSW Sydney ISSN 1448-2398

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