Perkumpulan Prakarsa believes that taxes are vital for the source of state income, an instrument to reduce inequality and enforce independence. The budget is also very important for the development and progress of the nation. Unfortunately, tax and fair budget (fiscal justice) are still far from expectations. Tax revenue is still far from optimal and the priority of budget policy that is still not appropriate is the challenge that must be faced at this time.

The study and research of fiscal justice has been outlined in the form of books, policy briefs, policy reviews, factsheets and audio visuals. The Pro-Poor Budget (2009) and the Pro-Poor Budget: A Guide for Journalists (2012) is a pioneering publication on a siding budget in Indonesia. Perkumpulan Prakarsa which includes the Global Network Alliance for Tax Justice is also involved in publishing the Tax Justice Advocacy Toolkit which has now also been translated into Indonesian.