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This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

The national priority program of 12 years of compulsory education is a strategic effort by the government to improve the quality and equity of education, particularly at the secondary education level. This program is supported by the School Operational Assistance (BOS) and the Indonesia Smart Program (PIP). The PIP funds are used to meet the educational needs of students, such as purchasing books, stationery, uniforms, and transportation costs. The goal of providing PIP is to reduce the financial burden of education, decrease school dropout rates, and increase access to quality education. This study examines the effectiveness of PIP in promoting educational equity in Indonesia and evaluates the alignment of government policies related to beneficiaries, implementation, and monitoring of PIP. The method used is a literature review for public policy evaluation in the field of education. The findings show that PIP has successfully increased educational participation, as reflected in the improvement of the School Participation Rate (APS), Gross Participation Rate (APK), and Net Participation Rate (APM). PIP also expands educational access for children from low-income families. However, its implementation faces challenges such as bureaucratic obstacles, misidentification of recipients, low parental administrative literacy, and delays in the distribution of assistance in 3T regions (frontline, outermost, and underdeveloped).

This study aims to determine the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency, implemented by the Communication and Informatics Office (Diskominfo). This program is part of the local government's digital transformation to create a smart, inclusive, and adaptive society to the development of information technology. This study uses a qualitative approach with descriptive methods, and data is obtained through in-depth interviews, field observations, and documentation. The analysis is conducted using Charles O. Jones's theory of public policy implementation, which includes three main components: organization, interpretation, and implementation. The results show that organizationally, Diskominfo has a supportive structure and relatively competent human resources, although there are still limitations in the mastery of digital technology among employees. From an interpretation perspective, the digital literacy strategy is implemented through public education, hoax prevention, digital content provision, and social media utilization. Meanwhile, in terms of implementation, supervision is carried out through monitoring, regular reporting, the use of digital applications, and evaluation forums. Some obstacles faced include budget limitations, the digital divide between regions, uneven technological infrastructure, and the lack of specific evaluation indicators. Nevertheless, improvement efforts continue through human resource training, optimization of digital facilities and infrastructure, and cross-sector synergy. This study concludes that the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency has been quite successful, but still requires strengthening human resources, evaluation policies, and equitable digital access in rural areas.

This study aims to analyze the correlation between the principle of equality before the law and the affirmative action policy, which is expressed in the form of a 30% quota for women's representation in the political field, as stipulated in Law Number 7 of 2017 concerning General Elections. The focus of the study is directed at the extent to which this quota policy is in line with the principle of equality before the law and reflects substantive justice in democratic practices in Indonesia. The research method used is normative research by examining laws and regulations, legal doctrine, and relevant literature. This approach is used to assess whether the quota policy for women's representation is in accordance with the constitutional principle of equality, while also considering the challenges of its implementation in a socio-political context that is still gender biased. The results of the study indicate that the 30% quota for women in legislative candidacy is a form of positive discrimination intended to correct structural and historical inequalities in women's political participation. This policy is expected to open wider spaces for participation so that women have equal opportunities to play a role in the legislative process and public policy making. However, this policy has also drawn criticism. Some believe that the quota emphasizes fulfilling numbers rather than the quality and capacity of the individuals nominated. Therefore, the quota must be accompanied by efforts to improve the quality of women's human resources, political education, and transparent, merit-based selection mechanisms. This way, women's representation will not only be formal but also substantial and contribute significantly to democratic development. In conclusion, the 30% quota policy remains necessary as an affirmative step toward de facto equality. However, strengthening capacity and supporting systems is crucial for its implementation to align with the principle of equality before the law and achieve substantive justice.  

This study explores the role and relevance of Islamic political economy within the context of Indonesia's economic system, particularly in addressing wealth distribution inequality and the fulfillment of basic societal needs. The study employs a qualitative approach with descriptive-analytical methods to examine the relationship between Islamic economic principles such as justice, balance, and social responsibility and national economic policies. The findings reveal a philosophical alignment between Islamic economic values and Indonesia’s foundational principles, especially Article 33 of the 1945 Constitution. However, the implementation of these principles remains limited, often confined to microeconomic aspects like Islamic financial institutions. Islamic political parties play a significant role in advocating for sharia-compliant economic policies but face challenges in reconciling Islamic values with a pluralistic democratic system. The study highlights the need for broader public education, strong political commitment, and digital innovation to fully realize the potential of Islamic economics in building a just, inclusive, and sustainable national economy.

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

The exploitation of street children is a complex social problem in Indonesia, especially in large cities. Children living on the streets are highly vulnerable to exploitation. Although the government has regulated child protection through Law No. 35 of 2014 as a revision of Law No. 23 of 2002, the implementation of these protections has not been optimal in practice. This study aims to analyze the implementation of the Child Protection Law in addressing the exploitation of street children, identify obstacles in its implementation, and evaluate the suitability of legal norms with their practices. This study uses a normative legal method with a descriptive qualitative approach, based on an analysis of legal documents, scientific literature, and relevant data. The results of the study show that the implementation of child protection still faces many obstacles, such as a lack of supporting facilities, poor coordination between institutions, a lack of education for the community, and weak law enforcement. In addition, there is still a gap between ideal legal provisions and practices in the field. In conclusion, child protection is not sufficient with regulations alone but also requires integrated, sustainable, and participatory implementation so that Indonesian children, especially street children, can live safely, be protected, and develop optimally.

This study aims to analyze the availability of data centers and regional promotion needs in supporting e-government implementation through the Family Information System Application (SIGA) at BKKBN Gorontalo Province. It also assesses how SIGA and its integrated dialog features contribute to public services. The findings indicate that data input in SIGA has reached 100%, covering family planning services, field supervision, and families at risk of stunting, both in monthly and annual reports. However, this completeness does not fully reflect field realities, particularly regarding youth groups outside formal education who remain underdocumented. Despite this, SIGA data has become a reference for regional health information policy development. Overall, SIGA has improved public service efficiency through fast, accurate, and timely data delivery. Yet, the system remains limited in providing interactive, two-way communication between government and citizens. This study recommends enhancing SIGA’s dialog function and engaging underrepresented community groups to support inclusive and responsive public services.

This study aims to measure the effectiveness of the Family Hope Program (PKH) in improving the welfare of poor households in Bekasi Regency. Using a descriptive qualitative approach, the study focuses on an in-depth understanding of the perceptions and experiences of program beneficiaries. Data was collected through both closed and open-ended questionnaires distributed to 60 respondents, consisting of 50 Beneficiary Families (KPM) and 10 social facilitators. Data analysis was conducted using quantitative descriptive methods for the closed questionnaires, and thematic analysis for the open-ended responses and document study. The results show that more than 75% of respondents felt a positive impact in the field of education, while 72% regularly accessed health services such as Posyandu. Economically, 68% of respondents stated that the PKH assistance helped meet their basic needs, although it was not sufficient for long-term needs. Regarding implementation, 80% of respondents expressed satisfaction with the social facilitation provided, although administrative procedures and limited access in remote areas remain challenges. The conclusion of this study indicates that PKH has a significant social impact on poor households. However, the program’s effectiveness still needs improvement through streamlined administrative processes, adjustment of the aid amount, and greater attention to hard-to-reach areas so that the program’s benefits can be felt more evenly and sustainably.

This study evaluates the policy implementation of the face recognition system at Surabaya Gubeng Station as a digital innovation in public service by PT Kereta Api Indonesia (Persero). Using a qualitative approach and the policy evaluation model by William N. Dunn, the study assesses six key indicators: effectiveness, efficiency, adequacy, responsiveness, accuracy, and equity. The findings indicate that the system is effective in accelerating the boarding process, reducing queues, and improving passenger convenience. Efficiency is achieved through reduced staff workload and automated identity verification. However, several challenges remain, including technical disruptions, data input errors, and low digital literacy among users. Personal data protection is also a concern as most users are not fully aware of how their biometric data is managed. Therefore an adaptive governance strategy is needed, involving infrastructure improvement, staff training, public education, and greater transparency in data policy. With these measures, the face recognition system can serve not only as a tool for technical efficiency but also as a form of inclusive and sustainable public service transformation.