Governance of Non-Profit Organizations in Developing Countries: Malaysia and Indonesia

Nur Hayati Ab Samad, Nurul Iffah Ghazali, Rohmawati Kusumaningtias, Rediyanto Putra


Non-profit organizations (NPOs) play a significant role in the implementation of Sustainable Development Goals (SDGs) by serving as intermediaries between governments, communities, and businesses, facilitating the localization and contextualization of global goals, including developing countries. Malaysia and Indonesia are two prominent developing countries in Southeast Asia. Despite sharing similar socioeconomic contexts, both countries may exhibit different approaches to regulating and governing their non-profit sector. Drawing upon the existing literature and governmental documents, this study discusses a comparative analysis of the regulation and governance of NPOs in Malaysia and Indonesia. Specifically, this study discusses the similarities and differences in terms of the legal framework governing the formation, existence, and tax treatment for NPOs in both countries. By identifying the similarities and differences, this study contributes a deeper understanding of the opportunities and challenges governing NPOs in developing countries.

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online) Email:

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