Publications
Evidence with a purpose.
Reports, policy briefs, press releases, books, and public commentary in one searchable archive.
Respectfully, public officials: taxation should not be like hunting in a zoo
CELIOS’s latest report shows that Indonesia actually has many new “revenue engines” that can be tapped without burdening ordinary people. If implemented properly, these alternative sources could generate up to IDR 524 trillion in additional revenue each year. They range from wealth taxes, carbon taxes, coal production taxes, windfall profit taxes and digital taxes to excise duties on sugary drinks. All have significant potential, provided the government is willing to review ineffective tax incentives.
Read publication
Behind the green curtain: unpacking greenwashing in Indonesia’s China-backed investments
China often markets “green” investment as a branding strategy under the Belt and Road Initiative (BRI). Yet behind the sustainability slogans lies a question: what narratives are actually being promoted in Indonesia? This report examines the background and context of Chinese investment, explains the practice of greenwashing, and highlights the negative impacts that have emerged. By examining the narratives, key actors, and policy gaps, the report seeks to reveal the realities behind the green labels that are often…
Read publication
Indonesian banks disburse USD7.2 billion for coal industry
The #BersihkanBankmu Coalition released its latest report, titled “Funding the Climate Crisis: How Banks in Indonesia Support Coal Financing,” highlighting the (still) strong financial support for coal companies. The report reveals that the five largest national banks provided USD5.6 billion of the total USD7.2 billion in financing. Bank Mandiri was the largest financier with USD3.2 billion, followed by Bank Rakyat Indonesia (BRI) with USD809.5 million, Bank Negara Indonesia (BNI) USD
Read publication
The economic impact of the Merah Putih Cooperative
The Indonesian government has officially launched the Merah Putih Village Cooperative, promising it would drive rural economic development. Yet from its design to its launch, Kopdes MP has sparked debate: can it truly empower villages, or will it instead add to the fiscal burden? A CELIOS report titled *The Economic Impact of the Merah Putih Cooperative* finds that most cooperatives are still underperforming; 59.42% report annual revenue below IDR 300 million. The program also gives rise to
Read publication
Expert testimony by CELIOS in the formal review process of Law Number 1 of 2025 on State-Owned Enterprises, which regulates the Sovereign Wealth Fund Danantara
On July 16, 2025, CELIOS was officially invited by the Constitutional Court to provide expert testimony at the judicial review hearing of Law No. 1 of 2025 on the Third Amendment to the Law on State-Owned Enterprises. Representing CELIOS, Executive Director Bhima Yudhistira Adhinegara presented an economic perspective that questioned the transparency of the legislative process and highlighted the systemic risks arising from the law’s implementation. In his testimony, Bhima stressed
Read publication
Tax justice awaits Constitutional Court ruling, expert calls for VAT cut to boost economy
Jakarta, July 9, 2025 — The Center of Economic and Law Studies (CELIOS) was formally invited to present expert testimony at the Constitutional Court hearing on the judicial review of Law No. 7 of 2021 on Value-Added Tax (VAT). CELIOS was represented by Bhima Yudhistira Adhinegara, Economist and Executive Director, and Media Wahyudi Askar, Director of Public Policy. The hearing focused on the implications of Articles 4 and 7 of the Law on the Harmonization of Tax Regulations (UU HPP), particularly regarding the policy
Read publication
Indonesia's accession to the OECD: a recommendation to improve the Indonesian regulatory and institutional framework in the energy and environmental sector
Indonesia’s efforts to join the OECD offer a strategic opportunity to align environmental and energy governance with international standards. This collaborative report by CELIOS and ICEL highlights several regulatory gaps that hinder a just and sustainable transition, particularly in environmental assessments, energy pricing, transparency, governance, and climate finance. The report’s findings show that the Environmental Impact Assessment (EIA) process remains e
Read publication
Assessment of the moratorium on mining licenses in Java
Java, Indonesia’s most densely populated island, has long borne the brunt of unchecked extractive activities. Mining, particularly for cement production, has pushed the island beyond its ecological carrying capacity—damaging landscapes, threatening hydrological systems, and undermining the livelihoods of nearby communities. What is often called “development” is instead driving an ecological crisis with long-term economic and social consequences. Through this assessment, CELIOS emphasizes
Read publication
Village heads’ legal vulnerabilities in the Red-White Village Cooperative
On 18 June 2025, CELIOS released a critical report titled “Squeeze the Red-White Village: Legal Risks Await Village Heads.” The report exposes legal flaws, corruption risks, and the potential for political mobilization in the Merah Putih Village Cooperative (Kopdes MP) program, initiated by the central government through Presidential Instruction No. 9/2025. CELIOS asserts that the establishment of Kopdes MP has no valid legal basis, resting solely on a presidential instruction and interministerial circulars—two instruments that do not have the authority to...
Read publication
Merah-Putih Village Cooperatives: a study on implementation, reform, and policy alternatives
The Merah Putih Village Cooperative (Kopdes MP) program was rolled out under the banner of village empowerment and the promise of strengthening village economies. Yet, this study uncovers another side of the program: potential bureaucratic traps, debt burdens, shrinking fiscal space for villages, and hidden political interests. Based on primary data from multiple regions, the majority of village officials reject the Kopdes MP financing scheme, express concern about corruption, and detect risks of social conflict and electoral political mobilization
Read publication
Open letter to the Head of Statistics Indonesia: are we measuring it wrong? Rethinking Indonesia’s poverty standards
Poverty measurement relies on two key indicators. First, we need to calculate how many resources a person has, whether in the form of consumption, income, or assets. Second, we need to determine the poverty line: the minimum threshold of resources required for a decent standard of living. Anyone whose resources fall below this threshold is categorized as poor. It is important to remember that both aspects must be calculated...
Read publication
Synergizing biodiversity conservation and social cohesion for sustainable economic transformation in Indonesia
Ahead of COP30 in Brazil, CELIOS released a policy brief highlighting the importance of a socio-bioeconomic approach—integrating biodiversity conservation and social justice into Indonesia’s economic transformation. The document responds to BAPPENAS’s bioeconomy strategy, stressing that sustainable development must go beyond simply replacing raw materials and must ensure the participation of Indigenous Peoples, local communities, and vulnerable groups. CELIOS maps out three stages of transformat
Read publication