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Tax law is a branch of public law that governs the relationship between the state and taxpayers in terms of tax collection. In the context of modern taxation systems, tax law not only encompasses the legal basis for tax imposition but also includes the set of rules and regulations that underpin its implementation and enforcement. This article aims to provide a comprehensive understanding of the concept of tax law, the fundamental principles of taxation, the types of taxes according to legislation, and the development of tax regulations currently enforced in Indonesia. Using a normative approach, this article analyzes the legal foundations of taxation such as the General Provisions and Tax Procedures Law (UU KUP), as well as supporting legislation including the Law on Harmonization of Tax Regulations (UU HPP). The discussion also covers the principle of fairness in taxation, the authority of the Directorate General of Taxes, and the rights and obligations of taxpayers. With a robust legal framework and continuously updated regulations, the tax system is expected to provide legal certainty, improve compliance, and create a fair and sustainable system.

This study examines the economic thought of Abu Ubaid al-Qasim bin Sallam as presented in his seminal work Kitab al-Amwal, with a particular focus on public finance within the framework of Islamic economics. Abu Ubaid emphasized the importance of distributive justice and the balance between individual rights, society, and the state in managing public wealth. He outlined various fiscal instruments such as zakat, kharaj, jizyah, fa’i, ‘usyur, and khumus as sources of state revenue that must be administered in accordance with sharia principles. In addition, his views on agrarian policies (such as iqtha’, ihya al-mawat, and hima) and the function of money demonstrate a strong relevance to a just and sustainable modern economic system. This research employs a qualitative approach using literature review as its primary method. The findings reveal that Abu Ubaid’s economic concepts are not only contextually relevant to the Abbasid era but also remain applicable in addressing contemporary challenges in public finance and wealth distribution, particularly in strengthening zakat governance in Indonesia.  

This study aims to identify the leading economic sectors in East Kalimantan Province and analyze their influence on the development of the National Capital of the Archipelago (IKN) as an economic superhub. Using secondary data from 2019–2023, the analysis applies Location Quotient (LQ), Dynamic LQ (DLQ), Shift-Share, and SWOT methods to evaluate the regional economy. Results show that the mining and quarrying sector remains dominant, while agriculture and processing industries demonstrate stable potential for sustainable growth. The study also highlights the urgency of economic diversification, human capital development, and renewable energy as strategic steps to reduce dependence on extractive sectors. The formation of a collaborative blueprint between regional governments, businesses, and communities with the IKN Authority is proposed to strengthen connectivity and economic integration. This research provides critical insights for policy formulation to support East Kalimantan’s transformation as a central player in national development.

This study aims to examine the Islamic perspective on the process of electing leaders, focusing on the hadith narrated by Al-Bukhari that warns of the dangers of entrusting authority to those who are not qualified. Using a descriptive-analytical method with a normative juridical approach, this research analyzes primary sources such as the hadiths in Sahih Al-Bukhari and relevant statutory regulations, supported by secondary sources from related scholarly literature. The findings reveal that leadership in Islam is a great trust (amanah) that demands strict fulfillment of Shari'ah criteria, including justice, trustworthiness, knowledge, and honesty. Entrusting leadership to incompetent individuals may lead to widespread social and political collapse, as indicated by the Prophet Muhammad (peace be upon him) in his hadith. Furthermore, the community’s negligence in electing suitable leaders is considered a collective sin that significantly affects societal stability. Therefore, Muslims must exercise greater vigilance, critical thinking, and responsibility in choosing their leaders to maintain social order in line with the principles of shura and Islamic values.

This article examines the impact of poverty and unemployment on the Human Development Index (HDI) in the West Java region. Poverty and unemployment are two key factors that play a role in reducing people's quality of life. This research utilizes secondary data from the Central Statistics Agency and other sources to analyze the relationship between poverty levels, unemployment levels and HDI developments in the region. The findings show that increasing poverty and unemployment have a significant negative effect on HDI, which includes health, education and income indicators. These results highlight the importance of comprehensive intervention policies to address the problems of poverty and unemployment in order to improve the quality of life and welfare of people in Indonesia.

The rapid growth of e-commerce platforms has transformed consumer purchasing behavior, especially among university students. This study investigates the influence of cashback and free shipping promotions on the purchase decisions of students at the Faculty of Economics and Business, Universitas Muhammadiyah Makassar. Using a quantitative approach and multiple linear regression analysis on data collected from 95 students, the study finds that free shipping promotions significantly affect purchase decisions, while cashback promotions do not show a significant individual effect. However, both promotions combined have a significant positive impact on purchase decisions. These findings provide valuable insights for e-commerce platforms to optimize promotional strategies targeting student consumers. The study contributes to the literature on digital marketing and consumer behavior in the Indonesian e-commerce context.

This study aims to analyze the digital marketing strategies implemented by clothing stores in the Telang area from a sharia economic perspective. In the digital era, business actors are required to adapt to technology, including in terms of promotion and marketing. The approach used in this study is descriptive qualitative, with data collection through observation, interviews, and documentation. The results of the study show that most business actors have utilized social media such as WhatsApp, Instagram, and Facebook Marketplace to market their products. The strategies implemented are mostly in line with the principles of sharia economics such as honesty (ṣidq), openness (tabligh), and amanah. However, some practices that are not in accordance with sharia are still found, such as the use of photos that do not match the original product (gharar) and excessive promotion (tadlis). The main inhibiting factors in the implementation of sharia digital strategies are limited digital literacy and infrastructure. Therefore, ongoing assistance and training in sharia-based digital marketing are needed to improve understanding and business practices in accordance with Islamic values.

This community service activity was motivated by the need to create Physical Education, Sports, and Health (PJOK) learning that is more engaging, interactive, and suited to the characteristics of elementary school students in the digital era. The service team identified a significant potential to integrate print-based learning media with interactive websites as an innovative solution to address monotonous and less visual learning processes. This activity was carried out at SD Tahfidz Al-Jamiel, involving second-grade students as the primary subjects, while teachers acted as facilitators and observers of the learning process. The service method adopted the ABCD (Asset-Based Community Development) approach by utilizing local assets such as students' enthusiasm as digital natives, adequate school facilities, and the school's openness to educational innovation. The activity was implemented through several stages: initial observation, program planning, implementation of learning using interactive media, and a simple evaluation of the activity’s impact.The results of this activity indicated that integrating printed books and interactive websites could enhance students' interest and participation in PJOK learning. Students appeared more active, enthusiastic, and found it easier to understand locomotor movement material being taught. Teachers also responded positively to the media used. This activity demonstrates that digital-based learning transformation can be conducted in a simple and practical manner within the elementary school context and holds great potential for replication in other schools.

This study aims to analyze the effect of access to clean drinking water and access to proper sanitation on poverty levels in 18 districts in West Java during 2020–2024. Using a quantitative approach and panel data regression, the study tested the relationship between the two independent variables and poverty as the dependent variable. The results of the analysis showed that access to clean drinking water had a negative and significant effect on poverty, with a regression coefficient of -0.05784 and a p-value of 0.0484 (<0.05). This means that every 1% increase in access to clean drinking water reduces the poverty rate by 0.05784%. Better access to clean water has a direct impact on reducing the economic burden and improving the welfare of the poor. Meanwhile, access to proper sanitation has a negative coefficient of -0.01350, but its effect is not statistically significant (p-value 0.3916> 0.05). This shows that although proper sanitation is important for quality of life and health, in this model its effect on poverty has not been seen to be directly significant. These findings emphasize the importance of expanding access to clean drinking water and sanitation as an effort to alleviate poverty in West Java. Limited access to basic services affects health, productivity, and household expenditure which ultimately worsens poverty. Therefore, local governments need to focus on inclusive and sustainable policies, especially improving basic services such as clean water and health. This study is expected to be a reference for formulating a more effective and comprehensive poverty alleviation strategy in West Java.

Interest in sepak takraw sports in Kolok Nan Tuo Village, Sawahlunto, has decreased significantly, especially among the younger generation. One factor that influences this is the lack of adequate facilities. This article highlights the importance of reviving the sepak takraw field in the village as a step to increase community interest in sports. Sepak takraw, as a traditional sport, has the potential to strengthen social relationships, improve discipline, and have a positive impact on physical and mental health. This article also discusses several efforts that can be made to revive the sepak takraw field, including community mutual cooperation, holding tournaments, and involving youth and community leaders. It is hoped that through these efforts, Kolok Nan Tuo Village can create a more active community in takraw sports. Reviving the sepak takraw field is not only about improving facilities, but also rebuilding the spirit of sports as an integral part of everyday life.  

The use of gadgets in elementary school children is alarming. Prolonged use can lead to negative things for the growth and development of elementary school children. This service aims to realize the golden generation in 2045 by providing education to elementary school children about the impact of gadget use. There are 3 main focuses of the training that will be carried out, namely: Understanding and definition of gadget use, positive and negative impacts of gadget use, and minimizing gadget use. These three main activities are important activities that are followed by elementary school children. The results showed that the students were very enthusiastic and eager to participate in this educational activity. They actively asked questions and discussed the impact of gadgets. Students in this class showed commitment to apply the tips and strategies taught in the educational activities. They promised to reduce their gaming time, choose positive content, and interact more with friends and family. The education program also received a positive response from the school principal and teachers. The headmaster gave high appreciation for the initiative of the academician students in conducting this education. collaboration between the academician and the school is needed in order to realize the sustainability of the program that has been implemented.

Character education in elementary schools is important to prevent bullying behavior among students. This article discusses efforts to prevent bullying attitudes through socialization at SDN 16 Koto Tuо, Kec. Barangin, Sawah Lunto City. The research method used was to deliver the material directly and a question and answer session, attended by 35 students. The results of the socialization showed an increase in students' awareness and motivation not to bully, although there were minor obstacles in the form of a less conducive atmosphere during the socialization. Student participation in this activity was very high, reflecting their enthusiasm for the material presented. This socialization not only aims to provide an understanding of the negative impacts of bullying, but also to build empathy and mutual respect among students. By actively involving students, it is hoped that they can better understand the importance of creating a safe and comfortable environment for all classmates. This effort is expected to be a model for other schools in overcoming the problem of bullying and increasing awareness of the importance of respectful behavior among children. Thus, this socialization is expected to contribute to creating a safer school environment and supporting the development of positive student character, as well as reducing the incidence of bullying in the future.

This community service activity aims to provide introduction and basic training in 3D printing technology to the students of SMA Muhammadiyah 10 Sugio, Lamongan. As the Industrial Revolution 4.0 develops, digital manufacturing skills are an important competency that needs to be introduced from the secondary education level. However, there are still many schools that do not have access to this technology, both in terms of devices and understanding of human resources. Therefore, this activity is designed to provide hands-on experience to students through practice-based training. The implementation method includes the delivery of theoretical materials, demonstrations of the use of 3D printers, and the practice of designing and printing simple objects using Inventor design software. This training was attended by 60 students who showed high enthusiasm during the activity. The results of the evaluation showed a significant improvement in the understanding of the concept of 3D printing. In addition, from direct interviews, participants stated that this training was useful and relevant to future needs. This activity not only introduces new technologies to students, but also fosters creativity, design skills, and confidence in developing ideas visually and digitally. It is hoped that this training will be the first step to encourage the adoption of digital fabrication technology in the school environment, as well as an inspiration for other educational institutions to carry out similar activities in improving the technology literacy of the younger generation.

Islamic microfinance institutions (IMFIs) in Indonesia have experienced notable progress in line with the growing public interest in Islamic economic principles. However, the competition between Islamic and conventional microfinance sectors is becoming increasingly intense. The LKMS BTM Artha Surya Cooperative, located in Tegal Regency, is currently facing pressure due to this competitive environment and must formulate an effective strategy to sustain and grow its business. This study aims to formulate a strategy using the Blue Ocean Strategy framework as an alternative to overcoming business rivalry. A qualitative approach was employed, gathering primary data through interviews and field observations at BTM Artha Surya Tegal, supported by secondary sources from relevant literature. The findings reveal that BTM Artha Surya has undergone transformation into Baitul Tanwil Muhammadiyah (BTM) Artha Surya and now provides various Sharia-compliant financing services. This research further elaborates on the murabahah financing process, including the recognition, measurement, and disclosure practices implemented in the financial statements of BTM Artha Surya Tegal.

This study is a literature study that aims to analyze the practice of withholding and collecting Income Tax (PPh) Article 23 in the context of tax regulations in Indonesia. Data were obtained through a literature review of laws and regulations, tax textbooks, and relevant scientific journals. The results of the analysis indicate that although the provisions of PPh Article 23 have been regulated in detail, there is still the potential for differences in interpretation in practice, especially regarding the classification of tax objects and withholding rates. This study recommends increasing the socialization of regulations and simplifying tax administration in order to improve taxpayer compliance.

Regional taxes are one of the source of Local Own-Source Revenue (PAD). However, the effectiveness of regional tax collection in Indonesia faces challenges, such as low taxpayer compliance, limited technological infrastructure, and lack of transparency. This study aims to analyze factors influencing the effectiveness of regional tax collection, employing a literature review method. The results indicate that adopting digital technologies, such as e-Tax systems, enhancing transparency, and improving taxpayer literacy are critical elements in boosting tax revenue. Synergy between technological innovation, taxpayer education, and government accountability is essential for optimizing regional tax collection sustainably.

This study aims to examine the influence of the number of poor people, average years of schooling, and labor force participation rate on the open unemployment rate (OUR) in Maluku Province from 2017 to 2023. The study uses panel data from 11 districts/cities and applies a regression model using a fixed effect approach. The results show that the average years of schooling have a positive and significant effect on the open unemployment rate. This implies that the longer an individual pursues education, the higher the likelihood of unemployment, as they tend to have higher job expectations and are less willing to accept available jobs. Meanwhile, the labor force participation rate has a negative and significant effect, indicating that a higher number of actively working individuals leads to a lower unemployment rate. The number of poor people does not have a significant effect on unemployment. Overall, the model explains approximately 53.5% of the variation in the open unemployment rate. These findings indicate that education and labor participation are crucial factors in reducing unemployment, but must be supported by the availability of suitable employment opportunities.

This research investigates how students perceive the use of online transport services namely Gojek, Grab, InDriver, and Maxim as their primary means of commuting to campus. App-based transportation has become increasingly vital for addressing urban mobility issues such as traffic congestion, limited parking space, and time constraints. The study adopts a descriptive quantitative method, with data collected through a Likert-scale questionnaire distributed to 20 selected participants. The results reveal a predominantly favorable perception among students, especially regarding convenience, accessibility, efficiency, and safety. All questionnaire items were confirmed to be valid and reliable. Tests for normality and homogeneity showed the data were suitable for further analysis. Moreover, ANOVA results indicated no statistically significant differences in perception among students based on their preferred app. These findings affirm online transportation as a top choice for students to support their academic routines. This study is expected to serve as a valuable reference for developing more adaptive digital transportation services and for universities formulating inclusive and student-centered mobility policies.

The mining and excavation sector in the components of the gross regional domestic product (PDRB) in Bojonegoro Regency is still the backbone of regional income and also development in Bojonegoro Regency, starting from infrastructure development and human development index (HDI). In research with the mining and excavation sector variable which is the base sector using the location quotient (LQ) calculation. This leading sector in Bojonegoro Regency has many impacts on its region starting from regional original income (PAD) and also other income components as well as impacts on society and also progress in development in Bojonegoro Regency.

This study examines the contribution of the thoughts of three important figures in modern Islamic economics, namely Muhammad Baqir al-Sadr, Ibrahim Umar Vadillo, and M. Umer Chapra. Using a qualitative approach through literature study, this research critically analyzes their works and ideas. The results of the study show that the three of them built three main pillars of the contemporary Islamic economic paradigm. The first pillar is normative-ethical which is asserted by al-Sadr, emphasizing the value of justice and ethics. The second pillar is the structural-monetary of Vadillo, who proposes a gold dinar and silver dirham-based monetary system for economic stability. The third pillar is Chapra's maqashid-policy, which emphasizes the application of sharia's maqashid principles to realize social welfare and economic justice. These three pillars complement each other in forming the foundation of an integral, applicable and relevant Islamic economy to face global challenges. This research makes an important contribution in formulating an adaptive and sharia-based Islamic economic framework.