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Deki Marizaldi; M. Herdi Pratama; Lindrianasari Lindrianasari; Tagor Hutapea

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to provide a comprehensive analysis of Predictive Policing and its implications for law enforcement transformation in Indonesia, based on an extensive review of its global applications, benefits, and challenges. The study uses qualitative literature and international case study review methods to assess the impact and complexity of implementing digital technologies such as artificial intelligence (AI), machine learning, and big data analytics within a Predictive Policing framework. The results of this review highlight that while Predictive Policing offers significant potential for proactive crime prevention and increased operational efficiency, its implementation is consistently fraught with critical legal, ethical, and technical challenges, including regulatory gaps, risks of algorithmic bias, and data privacy concerns, which are particularly relevant to Indonesia. The findings underscore that public trust and police legitimacy in the context of adopting such technologies are strongly influenced by transparency, strong accountability mechanisms, and community involvement in shaping their use. This study contributes to the growing discourse on digital policing in developing countries and culminates in practical policy recommendations designed to guide the Indonesian police towards the development and implementation of Predictive Policing models that are effective, efficient, and fundamentally respectful of legal and human rights principles.

Noorsetiawan Yusup; Yovina Merlianti; Cristiano A.C. Goan; Yeremias Bardi; Maria Janang Cindy Stevani Masneno +1 more

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This study explores the integration of Indonesian and the Maumere local language in academic learning, particularly in the Indonesian Language course at Universitas Muhammadiyah Maumere. The research is grounded in concerns over the weakening of local linguistic identity within higher education and the dominance of monolingual academic practices that often marginalize students’ cultural backgrounds. The objective of this study is to analyze how the integration of local language and cultural texts can strengthen students’ literacy skills, linguistic competence, and local identity awareness. Employing a qualitative approach, data were collected through classroom observations, in-depth interviews with students and lecturers, and document analysis of learning materials and student assignments. The findings reveal that the use of Maumere language elements such as traditional narratives, expressions, and cultural concepts facilitates deeper comprehension, encourages critical literacy, and enhances students’ engagement in academic discourse. The integration strategy also supports students’ ability to bridge everyday language practices with formal academic Indonesian. This study implies that culturally responsive and bilingual oriented learning can serve as an effective pedagogical strategy in higher education, particularly in multilingual contexts, while simultaneously contributing to the preservation of local languages and the development of inclusive academic literacy.

Fajar Nur Bahri; Astri Amanda Putri; Fathir Al Fath Harahap

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Social media, initially projected as a democratic discourse space, has instead become trapped in the echo chamber phenomenon, narrowing the intellectual horizons of its users. This research aims to analyze the echo chamber phenomenon on social media through the lens of Max Horkheimer’s critical theory, specifically the concept of the "Eclipse of Reason." The method used in this study is qualitative descriptive with a literature study and philosophical analysis approach. The results indicate that social media algorithms have shifted objective reason into instrumental reason, where truth is measured solely by efficacy and confirmation of personal beliefs. The analysis in this article concludes that social media functions as an "eclipse of reason" machine that stifles the critical reasoning abilities of individuals. This process occurs when reason is no longer used to critically dissect reality but serves merely as a technical tool to adapt to homogeneous information flows. The death of critical reason is not merely a technical byproduct of algorithms but a manifestation of the dominance of formal rationality that sidelines human values in the digital sphere.

Helena Nina

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

This study analyzes the construction of Catholic identity in the digital era from the perspective of social constructivism theory. In contrast to traditional identity formation tied to physical spaces like parishes, the digital age has created a dynamic virtual space where Catholic identity is actively shaped through theological narratives on social media. This qualitative research employs critical discourse analysis (CDA) of digital narratives from various theological sources, including papal posts and content from lay Catholic influencers. The findings indicate that Catholic identity is now constructed through digital interaction and participation, which changes how the faithful perceive church authority, form communities, and express their faith. This process has led to a shift from hierarchical authority to an authority that is also built from the ground up by the participation of the laity. Additionally, Catholic communities are transcending geographical boundaries to become "digital parishes." The implication for Inter-Faith Studies is that understanding this digitally constructed self-identity is crucial before engaging in dialogue with other religions, as the resulting narratives can be either inclusive or exclusive. In conclusion, contemporary Catholic identity is a dynamic and constructed entity, woven from both offline and online experiences.

Nadia Destyana; Ratesya Septiana Hidarusman; Zidane Reandra; Sri Mulyeni

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research focuses on comprehensive analysis of the crucial role of English proficiency as a vital instrument in enhancing the holistic communication competence of English Literature students amdist the dynamics of globalization. Utilizing a literature study research method trough a systematic review of various scholarly references, academic journals, and empirical findings, this study evaluates interaction barries such as limited vocabulary, syntatic complexity, and psychological constraints including low self confidence. The findjngs demonstrate that proficient language mastery is directly proportional to the improvement of critical literary work analysis and active participation in broader academic discourse. Furthermore, this study confirms that the implementation of interactive active learning methodologies such as role playing, thematic debates, and collaborative presentations integrated with cutting edge technology acts as a primary catalyst. These strategies not only mitigate communicative barriers but also substantially enhance self directed learning efficiency and career readiness in multilingual professional environment. Ultimately, this research offers a new theoretical contribution to higher education curriculum roadmaps that are more adaptive, responsive, and outcome oriented for learners domestically and internationally. Through this approach, educational institutions are expected to produce competitive graduates ready to face the dynamic challenges of the rapidly evolving global stage.

Syabila Aprila Zakaria; Deden Mauli Darajat

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

. Public understanding of discourse embedded in children’s animated film scripts and their underlying purposes remains limited, resulting in low audience awareness of the implicit messages conveyed in meaning-laden children’s animations. The Loud House, broadcast by the children’s television network Nickelodeon, presents a relatively controversial theme by incorporating homosexual discourse, which is perceived as deviant behavior by certain segments of society. Based on this premise, this study examines the process through which homosexual behavior discourse is conveyed in The Loud House, addressing the research question: How is the discourse of homosexual behavior in The Loud House constructed in terms of textual messages, social cognition, and social context based on Teun A. Van Dijk’s discourse analysis framework?* This research adopts a qualitative approach using Van Dijk’s critical discourse analysis, which encompasses three analytical dimensions: text, social cognition, and social context. The findings indicate that homosexual discourse is represented through two supporting characters, Harold and Howard, depicted as a same-sex couple who adopt a young boy. These homosexual characters are deliberately framed with a positive image as caring and affectionate parents, comparable to the portrayal of heterosexual parents.

Adinda Erliana Romadhon; Rizky Maulana

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the commodification of women’s bodies within environmental campaign content on digital media, focusing on a video produced by Pandawara Group that addresses textile waste issues. Although the campaign aims to raise ecological awareness, the visual emphasis on a female body particularly the exposure of a bra redirected public attention from environmental messages to sexualized interpretations in the comment section. This research aims to analyze how such meaning shifts occur through representation and audience interpretation. Using Sara Mills’ Critical Discourse Analysis, this study focuses on subject–object positioning and reader positioning in both visual and verbal elements of the content. The data consist of one campaign video and selected public comments on TikTok, analyzed qualitatively. The findings reveal that women are positioned as visual objects rather than active subjects within the discourse, while audiences are constructed as observers of the female body instead of interpreters of environmental issues. The recurring use of the phrase “content that unites the nation” further legitimizes sexualized readings and reinforces dominant gendered discourse. Importantly, the study finds that such interpretations are reproduced not only by male audiences but also by female users, indicating the internalization of dominant visual culture in digital spaces. This study contributes to gender and media studies by demonstrating that environmental campaigns are not free from gender bias and that visual representation plays a crucial role in shaping unintended meanings within social campaigns.

Salma Fiddaraini

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Iwan Fals’ song "Bento" offers social criticism, which is analyzed using Teun A. Van Dijk's critical discourse analysis model. Released in 1989, the song critiques the social conditions and behaviors of the wealthy elite during the New Order era, highlighting issues of arrogance, corruption, and social inequality. This qualitative descriptive study applies the Analisis Wacana Kritis (AWK) method, analyzing the lyrics of "Bento" through three dimensions: text, social cognition, and social context. In the text dimension, the analysis reveals the main theme as a depiction of the fictional character "Bento," portrayed as an arrogant and corrupt figure. The text structure employs a narrative persona pattern, with semantic elements describing the luxury of New Order rulers and the exploitation of the common people. The stylistic devices, including anthropomorphism and rhetoric, emphasize the selfish enjoyment of the elite. In the social context, the song is a response to the corruption, collusion, and nepotism (KKN) that characterized the New Order regime. Through satire, "Bento" critiques the dominance of the elite and their disregard for the common people. Overall, the song exposes the power dynamics and corruption under the New Order regime.

Fadillah Fadillah; Romansyah Sahabuddin; Anwar Ramli; Ikhwan Maulana

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

Rifki Alanudin; Sierta Putri Nurika; Ibrahim Besar

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Agrarian conflicts in Lampung illustrate that land disputes are not only about ownership but also about how language shapes public perceptions of power and justice. This study aims to explain the changing patterns of media reporting on agrarian conflicts and the social meanings emerging from these changes. The research uses a descriptive qualitative approach with Fairclough’s critical discourse analysis and Lederach’s conflict transformation theory. Data were obtained from online news reports on agrarian conflicts in Lampung published between 2010 and 2025. The results show that earlier reports emphasized control and security, while later coverage shifted toward issues of justice, land rights, and community recognition. This change indicates that language in media reporting plays a crucial role in transforming public perspectives from a logic of authority toward a consciousness of justice and humanity. The study highlights the importance of fair and empathetic public communication as a foundation for peaceful and sustainable conflict resolution.

Azizov, Elman

SocioHumania: Journal of Social Humanities Studies 2025 Yayasan Mabadi Iqtishad Al Islami

This study examines how climate justice principles can be integrated into fiscal governance frameworks to enhance accountability within global climate finance. As climate change intensifies economic vulnerabilities, particularly in developing countries, the allocation and oversight of climate finance have become critical determinants of equity and resilience. Current fiscal oversight mechanisms exhibit notable progress in transparency but remain insufficient in addressing fairness, distributive justice, and participation. Through a comparative institutional analysis of global financial institutions, national budget systems, and emerging technological tools, this study identifies persistent challenges—including fragmented accountability structures, lack of standardized reporting mechanisms, and political-economy dynamics that hinder equitable funding flows. The findings emphasize that climate finance often prioritizes procedural compliance over transformative outcomes, limiting its potential to reduce structural inequalities and build adaptive capacity. The study argues that accountability frameworks must evolve beyond conventional financial auditing, incorporating social and environmental metrics that reflect the moral imperatives of climate justice. By integrating participatory governance, digital innovations, and harmonized reporting standards, fiscal systems can foster more transparent, just, and impactful climate finance. This research contributes to the discourse on climate governance by proposing accountability reforms capable of linking financial decision-making with ethical considerations, thereby advancing global efforts toward a fair and resilient climate transition.

Martina Ue

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research analyzes the dynamics of hegemony and resistance in the Lio indigenous community of Ende Regency, East Nusa Tenggara, focusing on the power practices of mosalaki (traditional elites) and the forms of hidden resistance developed by farming communities. Using an ethnographic approach over four months in Keliwumbu Village, this study combines Antonio Gramsci's concept of hegemony with James Scott's theory of hidden transcripts to understand the complexity of power relations in traditional societies experiencing economic transformation. Data were collected through participant observation, in-depth interviews with 18 informants, and document analysis, then analyzed using a thematic approach. Findings indicate that the legitimacy of mosalaki power is constructed through three main pillars: genealogical narratives derived from the myths of Lepe and Mbusu, control over customary land encompassing 70% of agricultural land, and ritual authority positioning them as intermediaries with ata mate (ancestral spirits). Hegemonic practices operate through the pire system (customary prohibitions), mandatory nggua rituals requiring offerings, and control over decision-making as evidenced in the coal-fired power plant construction case. However, farming communities have developed hidden resistance in the form of subtle sabotage, passive non-compliance, gossip and informal criticism, and exit strategies through migration and purchase of alternative land. This resistance operates within the same cultural framework as the hegemony it contests, developing alternative interpretations of "true custom" rather than rejecting the traditional system entirely. This research contributes to theoretical understanding of hegemony in non-Western societies and reveals that "local wisdom" discourse can be manipulated to perpetuate structural inequality. Practically, these findings demonstrate the need for more critical approaches in development policies that accommodate internal power dynamics of indigenous communities to prevent reinforcement of local elite domination

Hasnah Faizah; Giovannesandesva Hendri; Siti Andriana

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Deep learning has become a key discourse in educational reform across various levels, from elementary schools to higher education institutions. This article aims to examine deep learning from the perspective of philosophy of education, focusing on three central dimensions: existence, ethics, and epistemology. This research employs a qualitative approach using philosophical and phenomenological analysis of data from the socialization programs of deep learning currently being implemented in several educational institutions in Indonesia. The findings reveal that deep learning represents an educational approach that is mindful (conscious and reflective), meaningful (contextual and purposeful), and joyful (relational and emotionally engaging). These three characteristics are rooted in a strong philosophical foundation, which can serve as a basis for developing more humanistic and transformative curricula and educational practices. Additionally, deep learning encourages learners to develop critical consciousness and cultivate their autonomy in the learning process. 

Nur Aziizah Ramadani; Mahdina Dyah Purbawati; Tanaya Kirana Putri

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study aims to analyze the representation of women in beauty product advertisements on social media, focusing on the Nivea Care & Protect Body Serum advertisement. Beauty advertisements often depict women within specific social constructions related to beauty standards, gender roles, and power relations. This research employs a qualitative descriptive approach using Sara Mills’ Critical Discourse Analysis, which emphasizes the position of subject (speaker) and object (spoken of) as well as how women are positioned in texts and visuals. Data were collected through documentation of Nivea Indonesia’s official social media posts. The results show that the advertisement not only reproduces the ideal beauty standard identified with fair and well-maintained skin but also positions women as both subjects and objects of consumption. It concludes that while there are efforts toward empowerment, the advertisement still reinforces dominant discourses that strengthen gender stereotypes in the beauty industry.

Hana Olivia Marpaung; Yessi Sherly Abigail Ambarita; Alya Saqinah; Dian Marisha Putri

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

This study delves into the linguistic and ideological dimensions of cyberbullying discourse directed at TikTok creator Putri Padang within the framework of Critical Discourse Analysis (CDA). In Indonesia’s digital landscape, TikTok has become one of the prominent platform for self-expression and cultural performance, yet it also serves as a site for public shaming and moral policing. Drawing on Fairclough’s (1995) three-dimensional model, this qualitative research analyzes fifty hate comments collected from several TikTok videos featuring Putri Padang to uncover how language reproduces power relations and cultural ideologies. The findings reveal that hate comments are not random acts of aggression but structured discursive practices characterized by repetition, labeling, and moral judgment. Linguistic strategies such as mockery, objectification, and intertextual humor—exemplified by terms like “muka kotak” and “Adudu”—function as mechanisms of symbolic domination, reinforcing gendered and regional hierarchies. Moreover, the comments often invoke patriarchal values and cultural authenticity to moral criticism, positioning the target as a violator of feminine and cultural norms. The research contributes to cyber-discourse studies by extending into multimodal contexts and emphasizing the need for culturally grounded approaches to online gender-based violence.

Abdul Husain Natsir; St Halimang

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research examines the complex dynamics of Islam-West interactions through a historical-analytical approach, focusing on the evolution of these relations from medieval encounters to contemporary developments. Using qualitative methods through extensive literature review and critical discourse analysis, this study analyzes the multifaceted nature of Islam-West relations across historical periods, contemporary contexts, and emerging paradigms of engagement. Findings reveal that Islam-West interactions have evolved through distinct historical phases: medieval encounters characterized by both intellectual exchange and military conflicts, colonial experiences that created lasting power asymmetries, and contemporary dynamics shaped by geopolitical tensions, migration patterns, and globalization. The research identifies three major contemporary challenges: persistent Orientalist and Islamophobic discourses, geopolitical conflicts intensifying civilizational narratives, and internal diversity within both civilizational spheres that complicates unified engagement. The study proposes a transformative model of Islam-West relations founded on shared ethical values, contextual understanding of religious texts, collaborative approaches to global challenges, and recognition of internal pluralism within both traditions. This research contributes to intercultural understanding by offering a nuanced historical perspective on Islam-West relations and establishing a theoretical framework for constructive engagement in an increasingly interconnected world

Anindya Gustria Nirwasita; Adis Dewanti Rachmanda

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study aims to analyze gender representation in the L’Oréal Paris Elvive Extraordinary Oil advertisement using Sara Mills’ Critical Discourse Analysis (CDA) approach. The advertisement functions not only as a promotional medium for hair-care products but also as a site of meaning production that shapes social constructions of beauty, women’s roles, and power relations within society. Through the visuals and narrative presented, women are portrayed as the central focus as well as symbols of ideal beauty, characterized by shiny hair, an elegant appearance, and a confident demeanor. The analysis shows that women in the advertisement are positioned primarily as visual objects, while the L’Oréal Paris brand takes the role of the subject that provides solutions to women’s problems—specifically damaged hair. The use of the iconic slogan “Because you’re worth it” constructs a discourse suggesting that women’s self-worth and personal value are closely tied to physical appearance, especially the condition of their hair. Thus, the advertisement not only delivers commercial messages but also carries ideological implications about beauty standards that women are expected to meet. This study concludes that advertising plays a crucial role in reproducing contemporary gender norms and influences how society interprets women’s identity and value through the visual representations it presents.

Agus Rahmat Hidayat; Prahastiwi Utari; Sri Hastjarjo

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Using an analysis of the film “The Great Hack,” this paper aims to examine the economic transformation of society from the post-Fordist era to the information society. The film reveals how data and information have become key commodities in today's digital age, impacting various aspects of social and economic life. The film “The Great Hack” serves as the main case study in this research, which uses a qualitative approach. Content analysis and critical discourse analysis are the instruments used in this study. This method involves reading literature on relevant economic and social theories, as well as conducting a critical analysis of the film's content and message. This research uses the theoretical frameworks of post-Fordism, network society, cognitive capitalism, and information society to study the forms of economic change that have occurred. The results of the study show that the film “The Great Hack” adopts the principles of post-Fordism that have developed in the digital context, resulting in a network society, the concept of cognitive capitalism, and a network society where data is the main resource. In conclusion, the film shows how the principles of post-Fordism have developed in the digital context, resulting in a network society, the concept of cognitive capitalism, and a network society in which data is the primary resource. The practices of Cambridge Analytica demonstrate cognitive capitalism, which shows that economic value comes from knowledge and information.

Roce Marsaulina; Gilbert Timothy Majesty

International Perspectives in Christian Education and Philosophy 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

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.

Sony Erstiawan, Martinus

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.