I think the concept put forward by Paolo de Renzio and Lakin's paper, 2019 is a good concept and can be recommended for improving public finance practices and government budgets in Indonesia. As stated by Paolo de Renzio and Jason Lakin, in recommending the stages in the management of public finance practices and advanced government budgets in a country, the following are discussed: (1) fiscal reform and tax equity, (2) allocation and expenditure. resource; 3) service delivery and performance; and 4) deficit, debt, and financing . The four discussions, of course, for the Indonesian context are challenges that require the Indonesian government's hard efforts because at each point of the discussion, Indonesia still needs improvements, in this case fiscal reforms that can touch all lines in the government bureaucratic system. I support this with several statements that put forwarded by the Minister of Finance of the Republic of Indonesia, Sri Mulyani Indrawati regarding the gove...