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Value Added Tax (VAT) is one of the key sources of state revenue within Indonesia’s taxation system. VAT is imposed on the consumption of goods and services domestically and is categorized as an indirect tax, meaning it is ultimately borne by the end consumer but collected and reported by taxable entrepreneurs. This study aims to provide a comprehensive understanding of the VAT mechanism, including its collection, reporting, and the challenges encountered in its implementation in Indonesia. The research method employed is a literature review using a descriptive-qualitative approach that analyzes laws, official documents, and academic literature. The findings indicate that although VAT significantly contributes to the State Budget (APBN), its application still faces several issues such as low taxpayer compliance, administrative complexity, and inequality in tax burden distribution. Therefore, tax policy reform and administrative improvements are needed to enhance the effectiveness and efficiency of VAT collection in Indonesia.

State revenue from taxes plays a vital role in financing national development. However, tax realization often faces challenges in the form of low levels of taxpayer compliance, which creates a gap between potential and actual revenue. This study aims to analyze the implementation of tax intensification and extensification strategies in optimizing state revenue, including policy effectiveness, obstacles in the field, and alternative approaches to improve compliance and tax potential. This article discusses efforts to optimize state revenue through two main strategies, namely tax extensification and intensification, with reference to case studies and data from various institutions and regions. Extensification focuses on broadening the tax base through attracting new taxpayers, while intensification refers to improving the efficiency and effectiveness of collection from existing taxpayers. The analysis shows that the main obstacles in implementing these two strategies include low tax awareness, weak monitoring systems, and inconsistent data between agencies. Therefore, a more comprehensive, data-driven, and taxpayer education-oriented policy integration is needed to reduce the compliance gap and promote sustainable revenue growth.

This study aims to analyze the effectiveness of social service management in handling neglected elderly in Medan City. The phenomenon of neglected elderly has become a complex social problem along with the increasing number of elderly population and changes in family structure in urban areas. Medan City as the third largest metropolitan city in Indonesia faces challenges in providing optimal social services for neglected elderly. This study uses a qualitative research method with a library research approach. Data collection was carried out through a literature review of various relevant library sources, including scientific journals, books, research reports, policy documents, and official publications of related agencies. Data analysis used content analysis techniques to identify patterns and themes related to the effectiveness of social service management for neglected elderly. The results of the study indicate that social service management in Medan City has not been fully effective in handling neglected elderly. In terms of planning, there are still limitations in mapping and recording neglected elderly data. In terms of organization, coordination between agencies is still weak. Program implementation faces constraints of budget and human resource limitations. The monitoring and evaluation system has not been running optimally. Supporting factors include local government commitment, availability of regulations, and community participation. While inhibiting factors include budget constraints, lack of professional staff, and minimal cross-sector coordination. This study recommends the need to strengthen the social service management system through increasing human resource capacity, optimizing the budget, and strengthening cross-sector coordination to improve the effectiveness of handling the elderly in Medan City.

Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach. To achieve this goal, a literature review method was used. The results show that there are many factors that influence stunting, including health issues and inequalities in power distribution, resource allocation and social structure. Through specific interventions (such as the First 1000 Days of Life program) and sensitive interventions (such as the provision of clean water, sanitation, education, and social protection), poverty alleviation policies are essential to reduce the prevalence of stunting. However, decentralization, poor coordination between sectors, and lack of public awareness often hinder policy implementation. To tackle stunting sustainably, the political economy approach emphasizes the need for clear political alignment, strengthened institutional capacity, and cross-sectoral integration. Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach.

Pegadaian as a non-bank financial institution has a strategic role in collecting funds and distributing financing through various financial services. This makes it a potential means for perpetrators of money laundering to disguise the proceeds of their crimes. Therefore, the government together with PT. Pegadaian implements a money laundering prevention policy, including the implementation of Customer Due Diligence (CDD) and Enhanced Due Diligence (EDD). This study aims to analyze the implementation of CDD and EDD carried out at PT. Pegadaian Pancoran Mas Branch. The research method applied is through a qualitative descriptive approach, using data collection techniques through documentation, interviews, and observations originating from three sources, including compliance officers and related parties who handle the Anti-Money Laundering and Prevention of Terrorism Financing (APU PPT) program.  

This article aims to analyze the relevance and implementation of Islamic economic principles within the context of a contemporary economic system dominated by capitalist paradigms. The background of this research stems from the global reality marked by wealth distribution inequality, moral crises in business, and social injustices resulting from profit-oriented economic systems. This study employs a qualitative approach using a literature review method, analyzing scholarly works, official institutional reports, and academic studies related to Islamic economics and modern economic challenges. The findings indicate that Islamic economic principles such as social justice, equitable wealth distribution, and the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling) hold strong applicative value in addressing various contemporary economic issues. Concrete implementations of these principles can be observed in the development of Islamic financial systems, digital zakat (almsgiving), productive waqf (endowments), and increasingly innovative and technology-responsive Islamic banking services. The discussion also reveals that Islamic economics can serve as an ethical and sustainable alternative to capitalism and socialism, particularly in terms of distributive justice and economic stability. Despite facing challenges in literacy, regulation, and technological infrastructure, Islamic economics has significant growth potential through collaboration among academics, practitioners, and policymakers. The conclusion of this study affirms that Islamic economic principles can serve as a transformative solution for the global economic system if applied adaptively, innovatively, and inclusively.

This research entitled “Implementation of the Tangerang Smart Scholarship Program Fund Management Year 2023”. The objectives are the effectiveness of fund management and the impact of the of the scholarship program on access and quality of education for students from underprivileged families underprivileged families. The method used is a qualitative approach with data collection through interviews, observation, and literature study. Participants.Participants included the Education Office, Social Affairs Office, schools, and parents of students, who provided in-depth insights into the program management and policies. who provided in-depth insights into program management and education policy. The results showed that the Tangerang Smart Scholarship Program Scholarship Program has had a positive impact in reducing school dropout rates and increasing access to education at the primary and secondary school levels. access to education at the primary and junior secondary school levels. This program program helps students from low-income families to continue their education without being hindered by financial factors. without being hindered by financial factors, so that they can fulfill their learning needs such as books, uniforms and learning needs such as books, uniforms and transportation. However, there are challenges in managing the funds, especially the delay in distribution that affecting students' educational needs. In addition, the lack of transparency in scholarship recipient data leads to inaccuracies in the determination of scholarship recipients, with some students who did not meet the criteria still receiving the scholarship. scholarships. Communication between the education and social services offices needs to be improved. Research shows that sub-optimal coordination between the two agencies hindered the synchronization of data

This study aims to examine immigration administration within the context of foreigner surveillance in Indonesia through a literature review approach. The primary focus is on policy analysis, implementation, challenges, and the effectiveness of surveillance systems based on legal documents, institutional reports, and recent academic publications. Findings indicate that Indonesia’s immigration policy has a relatively strong legal framework through Law No. 6 of 2011 and its derivative regulations. However, its implementation still faces challenges such as limited human resources, uneven technological infrastructure, and suboptimal inter-agency coordination. The adoption of information technology tools such as SIMKIM, APOA, and CEKAL represents an important innovation, although they have not been fully optimized. This study recommends strengthening institutional capacity, updating evidence-based regulations, and enhancing multi-actor collaboration as strategic future steps.

This study analyzes Indonesia’s immigration policy reforms in response to global and ASEAN migration dynamics. The reforms emphasize a human rights-based approach, digital services like e-Visa and M-Paspor, and bureaucratic modernization. Despite progress, challenges remain in implementation, institutional overlap, and limited protection for vulnerable groups such as refugees and undocumented migrants. Comparisons with other ASEAN countries reveal varied approaches, positioning Indonesia to lead regional migration policy harmonization through its strategic role and commitment to human right.  

This study aims to analyze the reform of Indonesia’s immigration policy in the era of globalization and to compare it with the immigration policies of other ASEAN countries, such as Malaysia, Singapore, and Thailand. The research uses a literature review method by analyzing current regulations, international reports, and academic publications. The findings indicate that Indonesia has made significant reforms through immigration service digitalization, the implementation of e-visas, and a human rights-based approach. However, compared to neighboring countries, Indonesia still faces challenges in inter-agency coordination, undocumented migrant regulation, and refugee protection. The comparative study reveals that ASEAN countries adopt varied approaches, from merit-based systems to migrant regularization programs. This research concludes that Indonesia has great potential to lead the harmonization of migration policies in the ASEAN region, but it requires stronger legal frameworks and more integrated governance.

Climate change is a global challenge that affects various aspects of life, including economic development. The concept of green budgeting has emerged as an important strategy to ensure the efficiency of public spending while supporting sustainable development in Indonesia. This research analyzes the potential of green budgeting to enhance the efficiency of environmental budget management, focusing on public fiscal policies that align with sustainability. By implementing mechanisms such as climate-based budgeting (CBT), the government can increase the budget for programs aimed at mitigating and adapting to the impacts of climate change, but also faces structural challenges such as a lack of human resources and the absence of a comprehensive oversight system. This study adopts a qualitative approach to identify the relationship between public expenditure efficiency and the implementation of green budgeting in development policy, using literature review methods. Research results show that the distribution of green budgets in the state budget (APBN) is still limited, indicating a potential inefficiency in fund allocation. Therefore, it is necessary to enhance institutional capacity, integrate monitoring systems, and commit to implementing fiscal policies that consider the environment by both the central and local governments.    

The State Revenue and Expenditure Budget (APBN) is a fundamental fiscal policy instrument for realizing national development and public welfare. This study aims to analyze the correlation between APBN management and Indonesia’s economic growth, focusing on the effectiveness of government spending and oversight of budget misappropriations. Based on the 2023 audit report by the Supreme Audit Agency (BPK), financial losses due to APBN mismanagement reached IDR 8.2 trillion, highlighting the weakness in financial oversight and transparency. Using a descriptive qualitative approach, this study explores the significance of budget efficiency and the implementation of APBN’s fiscal functions in supporting macroeconomic stability. The findings suggest that government spending significantly influences economic growth, yet its effectiveness is heavily dependent on robust monitoring systems and sound fiscal strategies. Therefore, strengthening fiscal transparency and supervision is crucial to prevent state losses and promote equitable development.

This article discusses the challenges of implementing the Merdeka Learning Curriculum in mathematics education at secondary schools. The study aims to identify the obstacles faced by educators in applying this curriculum, including teacher readiness, infrastructure, and project-based learning methods. Through literature review, it was found that many teachers struggle to understand the new curriculum concepts and access digital learning platforms. Additionally, limitations in facilities and government policies deemed overly prescriptive also pose significant hurdles. Nevertheless, the Merdeka Curriculum offers opportunities to enhance educational quality through a more flexible approach. This research provides recommendations for evaluation and increased training for teachers to support more effective implementation. The findings are expected to serve as a reference for educators and policymakers in optimizing the application of the Merdeka Curriculum in Indonesia.

This study aims to analyze the role of the Quick Response Code Indonesian Standard (QRIS) as a key driver in the development of Financial Technology (Fintech) that contributes to increasing financial inclusion in Indonesia. Using qualitative methods through a descriptive approach, this study focuses on exploring and understanding phenomena related to QRIS implementation and its impact on the national digital financial ecosystem. Research data was obtained through literature studies from various relevant primary and secondary sources, thus providing a strong theoretical and practical foundation. The results show that QRIS functions as a link between cross-platform digital payment ecosystems, enabling interconnection between service providers, and facilitating non-cash transaction processes in a faster, safer, and more efficient manner. Furthermore, QRIS not only supports the development of financial technology in urban areas but also expands the reach of digital financial services to remote areas that were previously difficult to access by conventional banking services. Thus, QRIS plays a significant role in encouraging public participation in the formal financial system and helping achieve the national financial inclusion targets set by the government. This study concludes that QRIS is a strategic instrument in strengthening the foundation of Indonesia's digital economic transformation. Increasing financial inclusion not only impacts equitable access to financial services but also contributes to more inclusive and sustainable economic growth. These findings illustrate that QRIS is a technological policy innovation with strategic value, not only as a transaction tool but also as a driving force for digital financial integration in the era of national economic transformation. QRIS is a strategic tool in realizing national financial inclusion targets and supporting the vision of transformation towards Indonesia's digital economy.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

This research aims to analyze teachers’perceptions regarding inclusive education and to identify the barriers in the implementation of education policies for Children with Special Needs (CSN) in Indonesia. The method used in this research is descriptive qualitative through a literature riview that analyzes scientific literature and related policies. The results of this study indicate that although the majority of teachers support the concept of inclusive education, there are still significant obstacles in its implementation, such as the lack of teachers’ competence in handling CSN, limited training, and minimal supporting facilities. However, there are also great opportunities to strengthen the inclusive education syste, through ongoing teacher training and collaboration between schools, parents, and community. Theachers’ perceptions of Children with Special Needs (CSN) are influenced by their experiences, understanding of inclusive education, and the situations in schools. This finding concludes that the success of inclusive education healivy depends on the readliness of teachers and support from various skateholders. Therefore, i tis necessary on enchance teachers’ competencies and foster good cooperatoin on effectively implement inclusive education policies.    

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy as labor absorbers and drivers of the local economy. However, this sector often faces various challenges such as limited access to financing, infrastructure, and policy support. This study aims to analyze the role of fiscal policy in encouraging the growth of MSMEs in Indonesia. The methods used are literature studies and secondary data analysis from various official sources, including government reports and national statistical data. The results of the study indicate that fiscal policy instruments such as tax incentives, subsidies, and state spending for MSME empowerment programs have a positive impact on increasing MSME productivity and competitiveness. However, the effectiveness of these policies is highly dependent on targeted implementation and synergy between related institutions. Therefore, a more inclusive, transparent, and adaptive fiscal policy formulation is needed to encourage sustainable economic growth

Digital transformation in the taxation system is one of the strategic steps of the Indonesian government in increasing administrative efficiency and state revenue. This study aims to analyze the form of digital tax strategy transformation in Indonesia, identify challenges and opportunities in its implementation, and assess its contribution to increasing national competitiveness. Based on literature studies and current policy analysis, it was found that tax digitalization shows progress through the implementation of e-filing, e-invoices, e-forms, and the imposition of Value Added Tax or VAT on digital services. Digitalization is still dominated by administrative aspects and has not fully touched on the strategic aspects of tax compliance. The challenges faced include low digital and tax literacy, limited technological infrastructure, and resistance from business actors, especially the informal sector and MSMEs. This study contributes to formulating policy recommendations to strengthen the implementation of a digital tax strategy that not only focuses on compliance, but is able to expand the tax base, increase fiscal efficiency, and create a fairer tax system that supports national competitiveness.

The development of artificial intelligence (AI) in learning media presents challenges related to the uneven readiness of human resources and infrastructure, thus affecting the effectiveness of its implementation. This study aims to examine the effect of AI implementation in learning media development on learning outcomes of students of Faculty of Economics, University of Balikpapan. The method used is quantitative with survey design and Structural Equation Modeling (SEM) analysis using AMOS. The sample consists of 113 students selected by simple random sampling from the population of 376 active students. The results of the analysis showed that the readiness of lecturers and the quality of AI-based learning media had a significant effect on improving student learning outcomes. However, the success of AI implementation is also strongly influenced by infrastructure support and educator training. The findings provide important implications for learning media developers and policy makers to strengthen lecturers' capacity and improve technology infrastructure to support inclusive and sustainable digital transformation of education. In addition, ethical aspects and data privacy should be the main concerns in the development of AI-based learning media.

This research discusses the application of Islamic economic principles during the leadership of Al-Khulafa' Al-Rasyidin, namely Abu Bakar Ash-Shiddiq, Umar bin Khattab, Uthman bin Affan, and Ali bin Abi Talib. The focus of the study lies on the application of sharia values such as justice, honesty, zakat, and wealth distribution in economic policy and governance. The study found that the caliphs consistently implemented Islamic economic principles in state financial management, zakat collection and distribution, market supervision, and protection of property rights. Such implementation proved the effectiveness of the Islamic economic system in creating social justice and public welfare. The application of Islamic economic principles in financial management has an important role because it provides a strong ethical and moral basis, supports the creation of a sustainable economy, and emphasizes justice in the distribution of wealth in society. These principles serve as guidelines for individuals to manage their finances wisely so as to bring benefits not only to themselves, but also to their social environment. By applying these values, wealth inequality can be prevented and a stable and fair economic system can be built. Islamic economics also emphasizes the importance of transparency and honesty in every financial transaction. By avoiding unethical practices such as usury and excessive speculation, individuals can maintain integrity and create a financial system that is aligned with moral values. In addition, Islamic economic principles contain a high value of social responsibility, reflected in the teachings on Zakat, Infaq, and Sadaqah which encourage individuals to participate in social development and help those in need. Therefore, managing personal finances based on these principles not only ensures individual financial sustainability, but also has a positive impact on the well-being of society at large.