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Along with Kyung Ha Oh (see earlier story), both Partom Juniult and Matthew Young successfully defended their dissertations and have completed their doctoral program.

Congratulations are due to Dr. Young and Dr. Juniult.

Matt’s dissertation is titled “A Multilevel Jurisdictional Analysis of the Impact of Walmart on Host Communities,” and his committee includes JS Butler (chair), Raj Darolia, Merl Hackbart, and William Hoyt, and the outside examiner was Michael Zilis (political science).  

Partom Juniult's dissertation is titled "Three Essays on Consumption Taxation in Indonesia"

Partom explains, 

It’s about three essays, looking at the causal effect of reforms in tax administration and a stimulus program during the COVID-19. In the first essay, I estimate the effect of a digitalization program in Value Added Tax using, and I find that digitalization of the VAT invoice system leads to increased tax compliance and VAT collection, particularly for smaller firms. In the second essay, I estimate the effect of a lower audit probability in VAT, and I find that fewer audit activity may facilitate VAT  evasion, particularly when paper trail in VAT is not well established. Last, in my third essay, I estimate the effect of a sales tax stimulus for new car purchases in Indonesia during the COVID-19, and I find that the stimulus increases new car purchases and help the recovery to its pre-COVID level.

Partom will return to the Ministry of Finance in Indonesia and support tax policymaking and evaluation. We will miss him dearly as he was both a leader and friend to many of the students. We're wishing his family all the best. 

His parting recommendation to incoming PhD students. "Always remember your why along the way."  I couldn't agree more.