Bella Rifaldi

picture of bella rofaldiDynamics of Subnational Revenue Mobilisation and Reform in Indonesia 

Supervisors: Mr Simon De Lay (primary supervisor-IDD) and Dr Peter Watt (secondary supervisor-INLOGOV)

Bella Rifaldi is undertaking doctoral research into decentralisation and local governance. He is investigating the impact of a revenue reform on subnational revenue mobilisation in Indonesia. His research seeks to explain how institutional arrangements governing decentralisation contributes in shaping implementation of the reform and its outcome. His research will use data from a publicly available data set and primary sources.


Bella is currently on study leave from his work as an auditor in Badan Pengawasan Keuangan dan Pembangunan/BPKP (Finance and Development Supervisory Agency), Republic of Indonesia. His work experience includes doing various assurance and advisory activities, interacting with ministries, non-ministerial agencies and local governments in Indonesia. The nature of his work situates him to observe and analyse public financial management practices and implementation of various development programmes in the country. He has been given professional trainings in the area of auditing and government internal control system.



  • MSc in Development Management (Public Economic Management and Finance) - University of Birmingham, UK
  • Diploma IV (S.S.T.Akt.)/BSc in Accounting - Sekolah Tinggi Akuntansi Negara, Indonesia 

Research interests

  • Decentralisation and subnational variation
  • Taxation and governance
  • Politics of development
  • Public finance
  • Impact evaluation 

Contact details: