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On Thursday, February 12, 2026, the Faculty of Law of Yogyakarta State University extended an invitation to Pete Pimarnprom, LL.M., a tax law expert from Walailak University, to deliver a lecture to students. The lecture, titled “Foundations of Fiscal Sovereignty: A Comparative Legal Analysis of the Thai and Indonesian Tax Systems,” aimed to compare the tax legal systems in force in both countries.

In general, the tax legal systems in force in Thailand and Indonesia exhibit similarities. This similarity is evident in the rules governing tax collection, which are both regulated by the highest law, the constitution, and subsequently derived from derivative tax legislation. Tax collection in Thailand encompasses both direct and indirect taxes. Both countries have tax courts that adjudicate tax disputes. However, there are distinctions in the authorities empowered to administer taxation. In Indonesia, the authorized authority for taxation is the Directorate General of Taxes, whereas in Thailand, there are three authorities: the Excise Department, the Revenue Department, and the Customs Department. Additionally, Indonesia and Thailand have a Double Taxation Agreement, which seeks to prevent double taxation and tax evasion on income. This agreement ensures that taxpayers are not subjected to taxation twice by both countries on the same income.

The lecture was enthusiastically attended by the students. The lecture, which spanned approximately two hours, proved to be highly beneficial in enhancing the students’ understanding of the tax systems in other countries beyond Indonesia. The lecture concluded with a question and answer session between students and the guest lecturer, followed by a group photograph.