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Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

This qualitative study addresses the critical gap between religious diversity and national security in Indonesia by proposing interfaith competence as a strategic imperative. Situated within a constructivist framework, the research investigates the perspectives of Christian educators, positing that their unique position at the intersection of faith formation and pedagogy offers invaluable insights into building sustainable religious harmony. Constructivism provides the analytical lens, emphasizing that understandings of religious "others," security threats, and peaceful coexistence are socially constructed through discourse, experience, and education. Therefore, the development of interfaith competence is not merely an ethical goal but a active process of constructing a shared societal reality resilient to sectarian conflict. The primary objective of this research is to explore how Christian educators conceptualize, practice, and perceive their role in fostering interfaith competence as a contribution to Indonesia's national security architecture. Data was gathered through in-depth interviews and thematic analysis was employed to identify recurring patterns and nuanced understandings. The findings reveal that these educators view interfaith competence comprising affective, cognitive, and behavioral dimensions as a vital tool for deconstructing prejudice and building social cohesion. They position their educational practices as essential for shaping citizens who can navigate a multireligious society, thereby mitigating the risks of radicalization and conflict that threaten national integrity. The study concludes that integrating interfaith competence, as articulated by these grassroots actors, into broader national policy offers a proactive, soft-power strategy for safeguarding Indonesia's security, moving beyond purely military or political approaches to foster a collectively constructed resilience.

To address the moral extremism that often occurs among adolescents, strengthening education is crucial today. Christian Religious Education plays a crucial role in instilling an understanding of character, ethics, spiritual values, and noble moral habits. This research uses a qualitative descriptive method, with thorough literature exploration and data analysis. The study of Christian Religious Education is expected to be a companion that provides understanding, appreciation, and honest living based on Christian duties and values. This task is drawn from sources such as the Holy Scriptures, the life of Jesus Christ, and the ethical values ​​contained in Christianity. In this context, Christian Religious Education aims to produce a generation that is obedient to God and grows in faith and good moral values. Therefore, Christian Religious Education has a significant, very complex, and interconnected role. Its task is not only to provide spiritual understanding, but also to shape the character and morals of the younger generation so that they can face the challenges of the times with strong and sustainable moral values.

This study examines the Lom Plai tradition of the Dayak Wehea community from the perspective of Catholic inculturation theology. Although this tradition has been widely studied from an anthropological perspective, no research has specifically examined the meaning of its values, symbols, and rituals in the light of inculturation. Therefore, this study is important to see the possibility of dialogue between the Gospel and local culture. The purpose of this study is to understand how elements of Lom Plai culture can be interpreted and processed within the framework of inculturation theology and how the values ​​contained therein can enrich the pastoral life of the community. The study uses a literature review method with a qualitative-contextual theological approach through analysis of theological literature, Church documents, and ethnographic studies of the Dayak Wehea. The research findings indicate that the values ​​of harvest gratitude, respect for the land, community solidarity, and symbols such as rice and thanksgiving rituals are aligned with Christian spirituality and have the potential to be integrated into pastoral practice. The implications of this study emphasize the need for ongoing discernment so that the inculturation process runs authentically, enriches the community's faith, and maintains the cultural identity of the Wehea community.  

This research aims to reinterpret the vision of the Protestant Batak Christian Huria (HKBP) "to be a blessing to the world" from the perspective of diakonia. This research uses a literature method with a qualitative approach through the study of theological literature, history, and church documents. The results of the study show that diakonia is the main entrance to the gospel message in the Land of Batak that brings social, educational, and health transformation to the community. However, in its development, HKBP's diakonic practice tends to be centered on church institutions and has not fully involved the active participation of congregation members. In addition, there is a tendency for service that is charitable without sustainable empowerment. Therefore, it is necessary to reinterpret the vision of HKBP by emphasizing the formation of a diaconal congregation, where all members of the congregation should be equipped and encouraged to be involved in the service of love in the community. Thus, diakonia is not only a program of the church, but a real and transformative practice of living of faith, so that the church truly becomes a blessing to the world. Furthermore, strengthening congregational capacity through contextual theological education and the development of local needs-based ministries is an important strategy in realizing a responsive and inclusive church. This approach is expected to be able to encourage the sustainability of diakonia services which not only has a short-term impact, but also builds independence and community welfare holistically.

This study examines the relationship between household literacy, access to basic infrastructure, and the quality of primary education in Eastern Indonesia within the framework of Christian Religious Education values. Using a quantitative explanatory design, the research analyzes national socio-economic data with provinces as the unit of analysis. The model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the predictive power of household access to safe water, access to electricity, and literacy level on primary education outcomes, measured by the average national exam score. The results show that access to safe water (β = 0.294, p < 0.05) and electricity (β = 0.290, p < 0.05) have significant positive effects on education quality, while literacy level (β = 0.081, p > 0.05) is not statistically significant. The model explains 34.7% of the variance in education quality (R² = 0.347). These findings indicate that improving basic infrastructure remains essential to enhancing educational outcomes in Eastern Indonesia. Integrating Christian educational values such as justice, love, and service can further strengthen community motivation and collective responsibility toward equitable education development.

This study aims to analyze the role of catechesis in preparing couples for marriage in the Catholic Church comprehensively, encompassing theological, spiritual, mental, and emotional dimensions. The background of this study is based on the phenomenon that some couples still enter into marriage without adequate faith preparation, thus implicating a low understanding of the meaning of the sacrament of marriage as a holy and inseparable life partnership. The research method used is a quantitative approach with a Likert-scale questionnaire as the data collection technique. The research instrument was compiled based on three main indicators, namely understanding the teachings of the sacrament, family function, and church life. Data were analyzed descriptively to measure respondents' perceptions of the effectiveness of catechesis in preparing for Catholic marriage. The results showed that the role of catechesis obtained a high average score of 37.34, with 83.87% of respondents in the strongly agree category. This indicates that catechesis plays a significant role in shaping the spiritual and psychological readiness of prospective couples. The implications of this research confirm that catechesis does not only function as a process of teaching faith, but also as an integral pastoral tool in building Catholic families based on love, loyalty, and Christian responsibility, and contributes to strengthening the faith of the church community. .

This study examines the role of the church in building congregational social solidarity through a dialogue between Émile Durkheim’s sociology of religion and Dietrich Bonhoeffer’s theology of community. It responds to the tendency to reduce congregational solidarity to worship attendance, programmatic activity, or occasional charity, whereas genuine solidarity requires relational formation, trust, shared responsibility, and public witness. Using library research and conceptual-theological analysis, the study engages classical works and recent scholarship on religion, social capital, congregational cohesion, and ecclesial community. The findings show that the church functions as a relational infrastructure that forms belonging and participation, yet such solidarity remains ambivalent when it is not theologically corrected. Durkheim clarifies the social power of ritual and collective consciousness, while Bonhoeffer insists that ecclesial solidarity must be grounded in Christ, forgiveness, service, and life for others. The study concludes that a healthy church is not merely cohesive, but transforms internal cohesion into restorative public witness within fragmented plural societies, where Christian community must become critical, open, transformative, and contextually accountable to vulnerable persons and the wider public as gospel praxis.  

The development of science, technology, and the arts (IPTEKS) presents both challenges and opportunities, particularly for young Christians in the Faculty of Languages and Arts. This study explores the role of Christian faith in shaping how young Christians engage with IPTEKS, focusing on the integration of faith-based values in artistic creation, scientific application, and technological use. Using qualitative descriptive methods, the research involved interviews, observations, and documentation from Christian students in various art and education programs. The findings suggest that Christian faith provides a moral, ethical, and spiritual foundation for the responsible use of IPTEKS. In the arts, faith motivates students to create works that serve as ministry and testimony. In science, it encourages knowledge application for service and glorifying God. In technology, faith serves as a moral filter for the positive use of digital media. Key scriptures, including Proverbs 1:7, Colossians 3:23-24, and Romans 12:2, reinforce that IPTEKS should be utilized to honor God and serve others. This study highlights the need for faith development in academic settings, ensuring that young Christians engage with IPTEKS wisely, ethically, and in alignment with Christian values.

This study is motivated by the increasing complexity of ethical challenges in public healthcare services in the modern era, characterized by rapid technological advancement, professional pressures, and shifting moral values. Within this context, Christian healthcare professionals face significant dilemmas in maintaining their faith-based ethical principles amid pragmatic service demands. This research aims to construct a Christian ethical framework on human dignity as a normative foundation for public healthcare practice. The study employs a descriptive qualitative method using a literature review approach, analyzing theological, philosophical, and social sources related to ethics, human dignity, and public service. The findings reveal that Christian ethics is rooted in the concept of Imago Dei, affirming that every human being possesses intrinsic dignity as created in the image of God. The principles of love (agape), justice, and moral responsibility serve as the core foundation for ethical healthcare practice. The implications of this study emphasize that healthcare services should not be merely technical but must also embody spiritual and humanistic values. Therefore, Christian healthcare professionals are called to act as moral agents who promote compassionate, dignified, and holistic care within the public healthcare system.

Christian Religious Education (PAK) plays a strategic role in instilling foundational faith and moral values in children from an early age. Through the VAK learning style ( Visual, Auditory, and Kinesthetic). In the context of modern education, PAK functions not only as a medium for delivering biblical teachings but also as a framework for character formation that aligns with children’s developmental needs. This study aims to analyze the role of PAK as a means of shaping faith and moral values, as well as to describe how PAK learning practices strengthen children’s spiritual growth through modeling, habituation, and learning interactions relevant to their daily lives. This qualitative research employs a descriptive approach, with data collected through literature studies, limited observations, and reflections on field experiences. The findings indicate that contextually designed PAK learning significantly influences children’s ways of thinking, behaving, and acting. The integration of school, family, and church further reinforces the impact of PAK as a spiritual foundation and moral guide in everyday life. This study emphasizes that PAK is not merely the transmission of religious content but a process of value internalization that directs children toward a life of faith, strong character, and responsibility.

This study examines Christian ethics in responding to the moral crisis of young people in the digital era. The development of social media, algorithmic culture, and the attention economy has shaped how young people construct identity, manage desire, build relationships, and make moral decisions. The central issue explored in this study is not merely digital misconduct, such as hoaxes, cyberbullying, pornography, self-display culture, and social media addiction, but the fracture of Christian self-awareness that separates faith from everyday digital practices. This research employs a descriptive qualitative method through library research and theological-ethical analysis. The data were analyzed through thematic reduction, categorization of digital moral issues, and interpretation based on Christian ethical principles. The findings show that the digital moral crisis must be understood as a problem of identity, desire formation, and character development. Therefore, this study constructs a model of digital Christian ethics consisting of digital moral literacy, digital character discipline, digital discipleship community, and digital witness. The implication is that families, churches, and Christian educational institutions must develop systematic, contextual, and transformative digital ethics formation.

This study explores the role of Christian religious education teachers in shaping students’ character within the school setting. Employing a literature review method, the research analyzes secondary sources that discuss character formation theories grounded in Biblical principles and Christian education approaches. Key values examined include love, honesty, responsibility, forgiveness, and compassion, which are integrated into the learning process. The findings reveal that Christian religious education teachers hold a crucial position as educators, mentors, and role models, responsible for guiding students in internalizing these values. Character development is fostered not only through formal lessons but also through teachers’ personal example, the incorporation of Biblical teachings into classroom activities, and the encouragement of practical faith expressions in daily life. This holistic approach ensures that students not only understand Christian moral principles cognitively but also embody them in behavior and interactions with others. The study emphasizes that effective character formation relies on consistent modeling of values by teachers, meaningful integration of religious teachings into pedagogy, and opportunities for students to practice faith-based actions, thereby strengthening both moral awareness and ethical conduct.

Indonesia's cultural diversity demands a process of inculturation, in which local values ​​enter into dialogue with faith. This study examines the Lodong Me tradition in Sikka, East Nusa Tenggara, as a ritual of thanksgiving for birth that is essential and relevant amidst the challenges of modernity. The aim is to describe the meaning of Lodong Me and analyze its encounter with Christian faith through an inculturation approach. Using a qualitative approach with a case study design, data were collected through in-depth interviews with key informants and tested using source triangulation. The results show that Lodong Me is interpreted culturally and theologically as gratitude for divine grace, where gratitude to ancestors and God (Ama Pu) is placed in a harmonious arrangement. This ritual has been proven to meet the criteria for genuine adaptation because it has compatible values ​​(such as work ethic and responsibility to care for creation) and effectively strengthens the congregation's faith experience. By implication, this case study enriches the literature on inculturation in Indonesia and makes an important contribution to the Church's pastoral care in Sikka to prevent duality of belief.

This study examines the implementation of education management based on deep learning, which combines an intensive pedagogical approach and spiritual values to increase student enrollment in Christian Junior High Schools (SMP) in Batam. With a strategy emphasizing meaningful learning, intensive interaction, and integration of spiritual values, this research aims to analyze how innovative education management can strengthen the appeal of Christian schools and improve overall education quality. A mixed-methods approach was used, collecting quantitative and qualitative data through surveys, interviews, and observations at 36 Christian SMPs in Batam. The results indicate that the synergy between deep learning-based management, curriculum innovation, and spiritual leadership of school principals significantly contributes to enhancing education quality and student enrollment. This article provides practical recommendations for developing school management based on meaningful and spiritual learning as a model for improving the quality and competitiveness of Christian schools in the global era.

Divorce has become an increasingly prevalent moral and social phenomenon within modern society, including among Christian communities, with profound implications for family structures, spiritual life, and the church’s testimony in the world. This study analyzes divorce from the perspective of Christian ethics, grounded in a theological and moral reflection on Matthew 19:1–12 as the biblical foundation for understanding marriage and faithfulness. The findings reveal that divorce is not merely a legal or social concern but represents a spiritual crisis and a failure to uphold the sacred covenant established by God. Contributing factors such as infidelity, domestic violence, economic pressure, and weak faith formation erode the moral values of love and fidelity. Christian ethics emphasizes love, forgiveness, and moral responsibility as fundamental principles for healing and reconciliation within broken relationships. The church is called to exercise pastoral responsibility through guidance, counseling, and restoration, fostering ethical awareness and marital integrity among believers. Thus, applying Christian ethics to the issue of divorce is essential for nurturing spiritual maturity, strengthening family unity, and preserving the moral witness of the Christian community.  

This paper discusses the concept of the influence of the end times on moral behavior. Eschatology is one of the important doctrines in Christian theology that not only discusses end-time events, such as the Second Coming of Christ, the resurrection of the dead, and the Last Judgment, but also has a real influence on the moral life of believers. This study aims to analyze how the understanding of the end times affects moral behavior in daily life. Awareness of the coming of Christ and the Last Judgment encourages believers to live in faith, obedience, and love, which are reflected in concrete actions and the formation of character in accordance with Christian values. Various theological views such as premillennialism, amillennialism, and postmillennialism provide different perspectives, yet all emphasize the importance of living with an orientation toward eternity. Amid the challenges of modern times, a proper understanding of eschatology becomes an important foundation so that believers are not trapped in fear or incorrect interpretations, but are instead able to use it as motivation to live morally, faithfully, and with hope. Therefore, the concept of the end times plays a significant role in shaping moral behavior that reflects a living faith and readiness to welcome eternal life.

Education is a fundamental human right that must be guaranteed for every child without discrimination. In Indonesia, particularly in the Ambon region, educational inequality remains a serious challenge influenced by geographical, socio-economic, and structural factors. Children from impoverished families and remote areas often lack access to adequate education due to limited facilities, low-quality teaching staff, and inadequate technological infrastructure. This situation not only hinders children’s potential development but also perpetuates cycles of poverty and social injustice. Data from the Ministry of Education and Culture (2021) indicates low basic education participation rates and high dropout rates in Maluku and Ambon. In response, the church in Ambon, as highlighted by Joseph Lourine Since (2023), plays a strategic role through the Marginalized Children’s Development School (Sekolah Pembinaan Anak Marginal - SPAM), an alternative education program integrating academic learning with Christian character and spiritual formation. This initiative embodies the preferential option for the poor principle in liberation theology, as developed by Gustavo Gutiérrez, positioning the church as an advocate for the marginalized in its social and moral mission. This abstract recommends strengthening the church’s role in education through multisectoral collaboration to create a more just and inclusive education system for marginalized children.

This research examines the paradox of Christian leader integrity in facing political polarization and group identity in Toraja society. The background of the problem is a contradictive phenomenon where Christian communities strongly emphasize ethical character of leaders, yet strong group identification can blind them to ethical inconsistencies of supported leaders, especially in the dynamics of regional and presidential elections that divide churches. This research aims to analyze the paradox of Christian leader integrity, identify psychological, theological, and sociological factors causing ethical blindness, and formulate leadership principles that can maintain integrity amid political pressure. Using qualitative descriptive methods based on literature study, this research collects data from leadership theology literature, group identity psychology, and empirical studies on political practices in Toraja Christian communities. Research findings show that the integrity paradox manifests in local political dynamics where ethical standards become loose when leaders come from the same identity group. Factors causing ethical blindness include in-group bias and cognitive dissonance (psychological), sacred-secular dualism and permissive interpretation (theological), as well as clan structure and conformity pressure (sociological). The formulated leadership principles include commitment to biblical standards, theology-based political education, transformative prophetic role, accountability systems, contextual leadership, and building mature faith communities. The implication is that this research provides theoretical contributions to the development of contextual leadership theology and practical recommendations for church leaders in navigating the complexity of identity politics. Research recommendations include developing theology-based political education programs in churches, building leadership accountability systems, and further empirical research to validate the conceptual framework that has been built.

This study examines the theological foundations of pastoral counseling in Christian Religious Education (CRE) within the digital era, emphasizing the integration of Trinitarian theology, adolescent developmental psychology, and the Great Commission in Matthew 28:19–20. Digitalization has reshaped adolescent struggles, introducing challenges such as cyberbullying, social media addiction, and virtual identity crises that demand contextual and transformative pastoral responses. Using a qualitative library research approach, this study synthesizes systematic theology, developmental psychology, and transformative pedagogy to construct a conceptual framework for CRE teachers in guiding the digital generation. Findings reveal that Trinitarian theology provides a holistic foundation: God the Father affirms authentic identity beyond digital validation, Christ the Redeemer restores identity from digital trauma, and the Holy Spirit guides character formation for wise engagement in the digital world. Integrating theology with developmental psychology enables a deeper understanding of the digital generation’s struggles and highlights the need for both theological depth and psychological insight. The proposed framework includes five components: Trinitarian foundation, contextual diagnosis, therapeutic intervention, supportive community formation, and the use of digital media as a ministry tool. This integrative and transformative model aims to foster holistic transformation—cognitive, affective, behavioral, and spiritual—preparing adolescents to become mature disciples who bear witness to Christ in digital spaces.