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Ega Oktavia; Munaya Fauziah

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Millions of workers die or are injured every year. The telecommunications sector, including internet access installation, faces high hazards such as heights and electricity. Job Safety Analysis (JSA) is a crucial tool for identifying hazards and controlling risks. This study aims to determine the description of JSA implementation in outdoor internet access installation survey work at Biznet Cirendeu in 2025. This descriptive observational qualitative research uses in-depth interviews with key informants (HSE Officer) and main informants (field technicians), direct observation with a checklist, and internal JSA document review. Source and method triangulation are used for data validity. Identified potential hazards include fall risks, electric shock, ergonomic injuries, and contact with sharp objects. The likelihood of incidents is generally small to moderate, but the severity can vary from mild to fatal. Risk control has been applied through PPE and administrative controls, but there are still challenges in compliance and optimization of engineering/substitution controls. The implementation of JSA at Biznet Cirendeu has followed the stages of risk identification, assessment, and control, but requires strengthening worker compliance and developing higher controls. It is recommended to improve PPE/SOP supervision, optimize engineering/substitution controls, update JSA documents, and strengthen OHS culture.

Farhana Tontowi; Satwika Arya Pratama; Choirul Anna Nur Afifah; Lini Anisfatus Sholihah

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

The management of blood glucose levels in individuals diagnosed with diabetes mellitus is a multifaceted process that involves the integration of pharmacological therapy and evidence-based nutritional interventions. Among these strategies, nutritional therapy plays a pivotal role in achieving optimal glycemic control and preventing diabetes-related complications. The success of nutritional therapy is closely tied to the individual’s adherence to prescribed dietary guidelines and the ability to meet adequate protein intake as recommended by healthcare providers. Protein is essential not only for maintaining muscle mass and supporting metabolic functions but also for its role in stabilizing blood glucose levels through slower glucose absorption and enhanced satiety. This study was conducted to investigate the relationship between dietary adherence and adequate protein intake with fasting blood glucose (FBG) levels among outpatients diagnosed with type 2 diabetes mellitus at RSUD dr. Iskak Tulungagung. A quantitative research method with a cross-sectional design was employed, involving 26 respondents selected using a non-probability sampling technique. Data collection utilized structured questionnaires to assess dietary compliance, interview forms to capture dietary behavior and protein intake patterns, and medical record documentation to obtain accurate FBG measurements. Statistical analyses included Pearson correlation tests for normally distributed data and Spearman rho tests for non-normally distributed data, ensuring appropriate analytical rigor. The results indicated a significant negative correlation between both dietary adherence and adequate protein intake with fasting blood glucose levels. This finding suggests that individuals who consistently follow dietary recommendations and consume sufficient protein tend to exhibit lower FBG values, indicating better glycemic control. Such results underscore the importance of not only emphasizing dietary compliance but also ensuring protein adequacy in daily nutritional plans for type 2 diabetes patients. These findings have practical implications for diabetes management programs, highlighting the necessity of sustained patient education, regular counseling, and individualized meal planning.

Hanif Pradana; Ichyu Machmiyana; Dini Wagini

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to improve the performance of roadside supervision services for Baggage Towing Tractor (BTT) movements at Kualanamu International Airport, Deli Serdang. The research background is based on the high level of operational risk on the airside, which requires strict supervision of Ground Support Equipment (GSE) vehicles. The method used is descriptive qualitative with data collection techniques in the form of direct observation, semi-structured interviews, and field documentation. The results of the study indicate that violations of Standard Operating Procedures (SOP) such as excessive speeding, inappropriate lane use, and compliance with procedures are still common. The main causes include lack of training, weak monitoring systems, and low awareness of safety culture. From the results of the observation, it was found that supervision is still manual and not optimally supported by monitoring technology such as CCTV with a real-time integration system. In addition, the number of supervisory personnel is also not able to cover the entire service area of the road which is quite extensive, especially during peak operating hours. The lack of a firm reward and punishment system also contributes to the low discipline of BTT drivers. Interviews with several BTT operators showed that they have not received regular safety training, and most do not understand the importance of complying with established signs or markings. Therefore, it is recommended that airport authorities implement a monitoring system through the use of sensor-based technology and GPS tracking, as well as increase the intensity of occupational safety training. Furthermore, a dedicated unit should be established to continuously monitor GSE movements and integrate a digital reporting system to ensure prompt action on violations. Improving safety culture can also be achieved through internal campaigns and ongoing outreach.

Ozwaldo Henriquez; Sundoro Sundoro; Yenni Arnas

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to improve ground handling personnel to support operational safety in the airside area of Yogyakarta International Airport. The main focus of this study is the level of compliance with the technical provisions stipulated in SKEP 140/VI/1999. The approach used is descriptive qualitative, with data collected through direct field observation, interviews with competent parties, and review of related documents. The results of the study indicate that there are still many violations of standard operating procedures (SOPs), especially related to the use and placement of Ground Support Equipment (GSE) that does not comply with standards and the operation of vehicles that do not reach properly. Some of the main causes identified are weak supervision, low work discipline, limited understanding of safety procedures, and a lack of routine training for officers. This has the potential to increase safety risks and disrupt smooth operations at the airport. As a solution, this study recommends corrective measures that include strengthening field supervision, ongoing training to improve understanding of safety procedures, implementing strict sanctions for violators, and reorganizing equipment storage and use areas. In addition, it is important to develop a stronger safety culture among officers and utilize technology to improve operational oversight. These measures are expected to create a safer and more efficient environment in the airside area of Yogyakarta International Airport. This study also identified the need for regular evaluation and updating of existing procedures to align with technological developments and international standards. By paying attention to safety aspects, operational efficiency can be maintained and the risk of accidents or incidents can be minimized. By strengthening safety management and work discipline, better performance levels and improved service quality in the aviation sector can be achieved.

Dina Asmita; Lilis Marlina

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

Ardyan Dwi Cahyo; Dyah Wiji Puspita Sari; Muh. Abdurrouf

Nursing Applied Journal 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Nursing care documentation plays a crucial role in nursing practice as it serves as legal evidence, a means of communication between healthcare professionals, and an indicator of service quality. However, nurses' compliance with documentation often faces various obstacles. Supervision by nursing managers is seen as an important strategy to ensure documentation implementation complies with applicable standards. This study aims to analyze the relationship between supervision and nursing care documentation at RSI NU Demak. The study used a quantitative method with a cross-sectional design. A sample of 83 inpatient nurses was selected through proportional random sampling from a population of 107 nurses. The research instruments were a supervision questionnaire (17 items) and nursing documentation (20 items) whose validity and reliability have been tested. Data analysis was performed using the Chi-Square test with a significance level of p<0.05. The results showed that the majority of respondents were aged <30 years (53%), were female (89.2%), had a Diploma 3 Nursing degree (51.8%), and had worked for <9 years (53%). Good supervision was found in 60.2% of respondents, while good documentation was found in 59.0%. The Chi-Square test results yielded a p-value of 0.000 (p<0.05) with a correlation coefficient of r=0.981, indicating a very strong relationship between supervision and nursing documentation. Therefore, it can be concluded that there is a significant relationship between supervision and nursing care documentation, where the better the supervision provided, the higher the quality of the documentation produced. The results of this study reinforce the importance of the managerial role in improving the quality of nursing services, especially in terms of care documentation. Effective supervision not only functions as a control tool but also becomes a means of developing and strengthening nurses' competencies in meeting nursing practice standards. With structured and continuous supervision, nurses tend to be more disciplined, accurate, and consistent in documenting every nursing intervention they perform.

Akhmad Rizkya; Akhmad Rizkya; Dedi Nugroho

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Improving the accuracy of emission monitoring in the Continuous Emission Monitoring System (CEMS) is crucial to support compliance with environmental regulations, especially in gas and steam-based power plants (PLTGU). At PT Jawa Satu Power's PLTGU, the purging system on the CEMS sample probe is still performed manually and limited to scheduled preventive maintenance, potentially reducing emission data reliability due to particle contamination. This study aims to design and simulate an automatic purging system based on a Programmable Logic Controller (PLC), taking into account technical parameters such as timer, gas pressure, temperature, and sample flow rate. The system design was carried out through the modeling of automatic control logic using CX-Programmer software, with a protection approach based on real-time conditions and timing. The design results show that the automatic purging system can improve cleaning consistency, reduce the risk of contamination, and enhance the integrity of emission monitoring data. This study is expected to serve as a foundation for developing a more applicable and integrated automated purging system for CEMS in the future.

Putriana Putriana; Yusri Muhammad Yusuf; Andi Baso Adil Natsir

Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan 2025 Asosiasi Riset Ilmu Tanaman dan Hewan Indonesia

The study aims to evaluate the flow of material in the handling process and the quality control measures implemented throughout the production stages. The research employs a qualitative descriptive method, utilizing primary data collected through direct observation, interviews, and secondary data from relevant literature. The findings indicate that the IQF method significantly preserves the quality and freshness of the shrimp, ensuring compliance with international export standards. The study also identifies strengths, weaknesses, opportunities, and threats (SWOT analysis) related to the company's operations, highlighting the importance of maintaining high-quality raw materials and efficient production processes. Recommendations for improving quality control practices and enhancing operational efficiency are provided, emphasizing the need for continuous training and investment in modern technology.

Merisa Ayu Pramesti; Ridho Bayu Aji; Nufrizal Faried Hanafi; M. Sigit Darmawan; Budi Suswanto

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study examines the application of engineering professionalism and ethical conduct in the construction of Building X, focusing on the quality of both substructure and superstructure works. The research was conducted through field observation, interviews with project stakeholders, and literature review, analyzed using a qualitative descriptive approach. Several issues were identified on site, including bore pile misalignment, waterlogging due to excess soil accumulation, poor concrete quality (honeycomb), and work delays caused by reinforcement order errors and subcontractor replacement. The assessment of professionalism and ethics refers to the 2021 Indonesian Code of Ethics for Engineers. The findings indicate that several aspects of professionalism, such as supervisory decisiveness, technical responsibility, and proactive communication, were applied appropriately. However, deviations were also observed, particularly in planning, quality control, and safety implementation. The study recommends improved coordination between supervisors and contractors, technical training for workers, and stronger enforcement of ethical compliance to enhance the overall quality of construction outcomes.

Nurul Imam; Nurmawati S Lataima; Shinta Wurdiana Rhomadona; Khalifatus Zuhriyah Alfianti

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Hypertension is a common health problem in the elderly that is often unrealized, so it requires effective education to improve blood pressure management. This study aims to determine the effect of DASH diet education on knowledge and compliance with blood pressure control in hypertensive elderly at the Surabaya Elderly Posyandu. A quasi-experimental method with a pretest-posttest design and a control group involved 40 elderly hypertensive respondents who were divided into intervention and control groups. The intervention group received DASH diet education through counseling, leaflets, and 1x/week discussions for 4 weeks. Results showed a significant improvement in p=0.000 knowledge and p=0.000 blood pressure control adherence in the intervention group, while the control group showed no significant change. Systolic and diastolic blood pressure in the intervention group also decreased significantly (158.2/94.3 to 139.7/84.5 mmHg), with 55% of respondents achieving normal blood pressure, compared to 10% in the control group. Conclusion: DASH diet education is effective in improving knowledge, compliance, and controlling blood pressure in hypertensive elderly. Similar educational programs are recommended to be implemented continuously in primary health services for more optimal hypertension management.

Muh Fadli Faisal Rasyid

Proceeding of the International Conference on Law and Human Rights 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

White-collar crime poses significant threats to corporate integrity and economic stability, particularly in emerging markets where governance structures may be less developed. This study examines the effectiveness of corporate governance mechanisms in preventing white-collar crime in emerging market contexts. Using a mixed-methods approach combining quantitative analysis of 240 publicly listed companies across five emerging markets and qualitative case study analysis of 25 corporate fraud cases, this research evaluates the relationship between governance mechanisms and crime prevention effectiveness. The study reveals that strong board independence (β = -0.312, p < 0.001), robust internal audit functions (β = -0.267, p < 0.01), and comprehensive compliance programs (β = -0.298, p < 0.001) significantly reduce white-collar crime incidence. Companies with comprehensive governance frameworks show 58% lower fraud rates compared to those with weak governance structures. The research concludes that emerging markets can significantly reduce white-collar crime through strategic implementation of governance mechanisms, particularly emphasizing board independence, internal controls strengthening, and compliance culture development.

Barolym Tri Pamungkas; Miftakhul Nadiah; Siti Maulani Jabal Rahma; Ayu Nashari Azmi

Sevaka : Hasil Kegiatan Layanan Masyarakat 2025 STIKES Columbia Asia Medan

Patient compliance with hypertension treatment is an important factor, as hypertension is a disease that cannot be cured but must always be controlled to prevent complications that could lead to death. The aim of this health promotion is to increase public understanding of the signs, prevention, and control of hypertension. The activity methodology uses a one-group pre-post design by measuring knowledge before and after the counseling session. The instrument used was a knowledge questionnaire related to the signs, prevention, and control of hypertension. The results achieved after conducting the counseling titled "Recognize, Prevent, and Control Hypertension" in the community showed an increase in knowledge from 63% to 83%.

Romay Hamonangan Leo; Zenita Kurniasari

Jurnal Bisnis Inovatif dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Supadio Airport in Pontianak is a major air transport gateway in West Kalimantan, heavily reliant on aviobridge facilities to support passenger comfort and operational efficiency. However, the implementation of aviobridge operating procedures by Apron Movement Control (AMC) officers often faces challenges, such as procedural inconsistencies and technical obstacles. This study aims to analyze the compliance of AMC officers with standard operating procedures (SOP) for aviobridge usage and to identify the challenges encountered in its operation at Supadio Airport, Pontianak. This research employs a qualitative method with a descriptive approach. Data were collected through direct observation, in-depth interviews with AMC officers, and documentation studies related to SOP and aviobridge operational reports. Data analysis was conducted systematically to evaluate procedural implementation and identify inhibiting factors in AMC officers' performance. The results of the study showed that most AMC officers had implemented the SOP for operating the aviobridge well, but there were still some discrepancies, especially in the undocking process and coordination between units. The main obstacles faced included limited personnel in one shift, as well as technical problems with the aviobridge facilities, increasing training and coordination across units was needed to ensure optimal and safe aviobridge operations.

Miqdad Miqdad; Abdul Wahab Muhaimin; Dawud Arif Khan

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Risk control mechanisms in murabahah and mudharabah financing are implemented to anticipate potential risks arising from the customer's position. The objective is to uphold sharia principles while ensuring that the mitigation efforts by Sharia Rural Financing Banks (BPRS) provide advantages for both the bank and the wider community, particularly the customers. This qualitative case study investigates BPRS Madina in Yogyakarta. The findings reveal that BPRS Madina adopts several approaches to mitigate risks in murabahah and mudharabah financing. First, it verifies the completeness of financing documents using available data sources. Second, it checks for any history of problematic financing by the customer. Third, when necessary, the bank conducts restructuring to minimize risk. Additionally, BPRS Madina carries out risk control measures based on DSN MUI Fatwa No. 04/DSN-MUI/IV/2000 on Murabahah Financing and No. 07/DSN-MUI/IV/2000 on Mudharabah. While Islamic financial institutions do not inherently require guarantees in financing, they are permitted to request collateral to prevent losses. This collateral is not intended to ensure full compliance with the contract terms but rather to safeguard the return of the capital provided. Lastly, the risk management strategies employed by BPRS Madina for murabahah and mudharabah financing are deemed effective, as less than 1% of customers currently encounter issues, and operational risks remain well-managed.    

Rahmi Saptarianti; Indasah Indasah; Agusta Dian Elliana

International Journal of Public Health 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Effective nursing documentation and optimal nurse performance are essential pillars of high-quality healthcare services. Despite standardised guidelines being available, incomplete documentation and low compliance rates persist in various hospital settings. This study investigated the impact of implementing the 3S-based Nursing Care Guidelines, comprising standardised nursing diagnoses (SDKI), interventions (SIKI), and outcomes (SLKI), along with structured supervision by the hospital's nursing committee, on improving documentation quality and nurse performance. Employing a true experimental pre-posttest control group design, the research involved 49 nurses allocated into three groups: control, intervention with 3S, and intervention with 3S combined with the supervision nursing committee. Data were collected through observation sheets, document audits, and performance checklists. Statistical analyses using Wilcoxon, Mann-Whitney U, and Kruskal-Wallis tests revealed significant post-intervention improvements (p = 0.000) in both outcome areas. The results affirm that integrating structured care models and active supervision effectively enhances the quality of nursing care delivery.

Adnan Hasanudin; Atik Winanti; Aurora Jilena Meliala

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

This research aims to determine whether the budget formulation of the Merah Putih Village Cooperative is in accordance with the norms and statutory regulations as stipulated in Law Number 25 of 1992 concerning Cooperatives, particularly in relation to Article 33 paragraph (4) of the 1945 Constitution, which emphasizes the principle of independence in the national economy. The results of this study focus on optimizing the establishment of the Merah Putih Village Cooperative to support the formation of national-scale cooperatives that function not only as savings and loan institutions driving the economy, but also address the challenges and risks that may arise from the establishment of the Merah Putih Cooperative. First, the issue of economic scale is crucial. Operations at the village level are often limited by available resources and market reach. Second, human resource capacity is a determining factor. The management of funds amounting to IDR 3–5 billion requires financial, business, operational, and marketing management skills that are not always present in every village. Experience with Village-Owned Enterprises (BUMDes) shows that one of their main challenges is finding local residents who are truly skilled managers. Third, elite capture or control by local elites can become a bottleneck. In villages with weak governance, influential figures may abuse their authority to control the cooperative for personal gain. Similar occurrences are often found in grant programs from Ministries/Agencies or the private sector, where key individuals dominate and exploit these resources for their own interests. Fourth, the risk of fraud.

Rahma Dwi Fitriana; Sri Trisnaningsih

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system

Nazwa Alya Putri; Nur Eliza Siregar; Kholidatul Jamilah Nasution

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Land and Building Tax (Pajak Bumi dan Bangunan or PBB) is one of the regional taxes that plays a strategic role in increasing local revenue (Pendapatan Asli Daerah or PAD). PBB is levied on taxable objects in the form of land and/or buildings, as well as on taxpayers who own or control these objects. This study aims to analyze the role of PBB in supporting regional development, the level of public awareness in paying PBB, and the challenges in its collection process. The research uses a descriptive qualitative approach with data collected through literature studies and documentation. The results show that PBB significantly contributes to PAD, especially in areas with rapid property growth. However, there are still obstacles such as lack of public outreach, suboptimal administrative systems, and varying levels of taxpayer compliance. Therefore, efforts are needed to improve service systems, educate the public, and strengthen regulations in the implementation of PBB to ensure it is more effective and efficient in supporting regional development.

Asterlita Ryane Wenas; Firmita Dwiseli

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Occupational diseases continue to pose significant challenges to worker health and productivity worldwide. This integrative literature review analyzes ten selected journal articles from 2019 to 2025 that discuss the role of early detection and workplace health interventions in preventing occupational diseases. Findings reveal that medical surveillance, routine check-ups, and AI-based stress detection technologies are effective tools for identifying health risks at an early stage. Workplace interventions such as ergonomic programs, chemical exposure controls, and community-based health promotion show measurable improvements in worker health and compliance with safety protocols. The Total Worker Health® framework by NIOSH emerges as a comprehensive strategy to integrate health protection and promotion in the workplace. However, implementation gaps remain, particularly in the informal sector, due to limited infrastructure and low awareness. This study concludes that combining early detection with structured health interventions, supported by strong policy and stakeholder involvement, is key to reducing occupational disease burdens.

Burhanudin Yusuf; Haliza Nur Fazriyah; Indah Agnesia Wildani; Regita Dwi Azzahra

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the comparison of taxation systems between developed and developing countries, focusing on the strategic role of taxes in national development, tax administration challenges, and the relationship between public service quality and taxpayer compliance. Using a descriptive qualitative approach with a case study method, this research compares Sweden, a developed country known for its transparent and efficient tax system, with Indonesia, a developing country that still faces challenges in tax collection and administration. The findings reveal that the success of a tax system depends greatly on transparency, public service quality, and public trust. In developed countries, taxes serve not only as state revenue but also as tools for income redistribution and economic control. Meanwhile, in developing countries, the main obstacles include low compliance, legal uncertainty, weak enforcement, and underdeveloped administrative culture. Therefore, tax reform is essential to improve tax system effectiveness and public participation. This study recommends regulatory improvement, increased tax literacy, and service innovation to build a fair, transparent, and sustainable tax system.