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M. Ikbal Febriansyah; Imron Fauzi; M. Ilmil Zawawi

Jurnal Inovasi Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Learning at the elementary school level requires the use of methods that are interesting, interactive, and appropriate to the development of students. This study aims to evaluate the effectiveness of using artificial intelligence (AI)-based animated videos in improving conceptual understanding and learning motivation of second-grade students at MI Miftahul Ulum Kranjingan, Jember. AI-based learning media was chosen because it is able to present material visually, dynamically, and interactively, making it easier to understand for students who are at the concrete operational development stage. This study used a qualitative approach with data collection techniques in the form of observation of the learning process, interviews with teachers and students, and documentation of classroom activities. The results showed that the use of AI-based animated videos was able to increase students' interest and enthusiasm in participating in learning, clarify their understanding of the material presented, and encourage active participation in discussion activities and exercises. Overall, this study concluded that the application of AI-based animated videos is an effective medium for creating a more interactive, creative, and enjoyable learning process for second-grade elementary school students.  

Nuryana, Riska; Nagaring, Sulaiman Putra; Lahay, Sitty Fadhilla Fitrianty

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Anemia is one of the most common nutritional problems in the world and is mainly caused by iron deficiency. In Indonesia, the prevalence of anemia among adolescents remains high, especially in adolescent girls who have greater iron requirements due to growth and menstruation. Low levels of knowledge, unbalanced dietary patterns, and poor adherence to iron supplementation are the main factors contributing to anemia in this group. Therefore, efforts to increase knowledge through health education activities are needed. This Community Service activity aimed to increase the knowledge of adolescent girls about anemia prevention through improving iron intake and adopting a healthy lifestyle. The activity was carried out in Bongohulawa, Limboto District, Gorontalo Regency, on November 3, 2025, involving 40 adolescent girls. The methods used included health education, interactive discussions, demonstrations, and distribution of educational media. Evaluation was conducted using a pre-test and post-test. The pre-test results showed that only 25% of participants had good knowledge, while 45% had moderate knowledge and 30% had poor knowledge. After the educational intervention, the percentage of participants with good knowledge increased to 75%, moderate knowledge decreased to 20%, and poor knowledge decreased to 5%. It can be concluded that this educational activity was effective in increasing adolescent girls’ knowledge of anemia prevention and the importance of iron intake and a healthy lifestyle as early preventive measures.

Ari Maulana; Fasha Siti Fatimah; Ihda Aulia Mutmainah; Ismi Marhamah; Wanda Hamidah +1 more

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of inflation, Gross Regional Domestic Product (GRDP), and the Provincial Minimum Wage (PMW) on the poverty line in 10 provinces in Indonesia. The research employs a quantitative approach using panel data regression analysis. The data utilized in this study consist of panel data covering a 10-year period, from 2015 to 2024, obtained from the Provincial Offices of Statistics and Statistics Indonesia (Badan Pusat Statistik/BPS). To examine the relationship between variables across regions and over time, the fixed effect model is applied in the analysis. The results of the analysis indicate that inflation and GRDP do not have a statistically significant effect on the poverty line in the 10 provinces examined. These findings suggest that although inflation and GRDP are important macroeconomic indicators, their variations during the study period were not sufficient to directly influence changes in the poverty line across the provinces. In contrast, the Provincial Minimum Wage (PMW) is found to have a significant effect on the poverty line. This result implies that increases in the minimum wage play a crucial role in improving household purchasing power, which can contribute to reducing poverty levels. Overall, the findings highlight the importance of wage policy as an effective instrument for poverty alleviation at the provincial level. While broader economic growth and price stability remain important, policies related to minimum wage determination appear to have a more direct and measurable impact on poverty conditions. Therefore, policymakers are encouraged to consider wage policies alongside other macroeconomic strategies to achieve more effective poverty reduction outcomes.

Nihayatus Sholihah; Ari Abi Aufa

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The rapid digital transformation occurring in the field of education, particularly through the integration of artificial intelligence (AI), has created new opportunities for improving learning efficiency, personalizing instruction, and supporting educators’ workloads. However, these advancements also bring forth significant philosophical challenges, especially the potential for dehumanization within the educational process. This article examines how technology influences the fundamental human dimensions of learning and how the concept of humanization can serve as an ethical framework for designing and implementing educational technologies. AI-based digital learning environments often position learners as data objects, reducing the dialogical, empathetic, and relational aspects that are fundamental to humanistic education. Drawing on philosophical perspectives from existentialism and humanism, this study evaluates the potential threats to student autonomy, critical thinking, and character formation. Furthermore, it explores how the human–technology relationship can be ethically framed through the theory of technological mediation and Paulo Freire’s notion of liberatory education. The analysis indicates that technology can be humanized by emphasizing meaningful interaction, ensuring algorithmic transparency, and strengthening the role of teachers as mediators of values and empathy. Ultimately, the article argues that the benefits of AI in education can only be fully realized when technological development and implementation are guided by an ethical orientation that places human beings at the center. This study contributes to ongoing discussions on the role of technology in education and provides a critical perspective aimed at minimizing the risk of dehumanization in an era increasingly shaped by AI-driven digital learning.

Luthfiatul Udhma; Hamam Burhanuddin

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The rapid advancement of generative artificial intelligence, particularly ChatGPT, has significantly influenced educational practices, including the teaching and learning of Islamic education. ChatGPT offers considerable opportunities by providing diverse instructional materials, expediting the preparation of teaching documents, and supporting personalized learning based on students’ abilities and learning preferences. Additionally, it functions as a supplementary learning resource capable of facilitating religious discussions, explaining abstract concepts, and fostering critical thinking skills through fast and adaptive feedback. Nevertheless, the use of ChatGPT in Islamic education also presents noteworthy challenges. The risks of misinformation and hallucination may affect students’ understanding, especially in religious matters that require high accuracy and reliable references. Other challenges include academic integrity concerns, excessive reliance on technology, content bias, and the model’s limited ability to interpret Islamic socio-religious contexts in Indonesia. Furthermore, disparities in digital literacy among teachers and students hinder optimal implementation. This article aims to provide a comprehensive analysis of these impacts and challenges by examining recent literature and empirical studies. The findings indicate that ChatGPT can offer substantial benefits for Islamic education learning when integrated critically and responsibly, supported by enhanced teacher competencies, clear institutional AI policies, and strong emphasis on ethics and source verification. Thus, ChatGPT holds the potential to serve as a strategic innovation for improving the quality of Islamic Religious Education in the digital era.

Agnes Cipta Permatasari; Anggraeny Puspaningtyas; Eddy Wahyudi

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The main issues identified in this study include mistargeting of beneficiaries, weak inter-agency coordination, low community participation in the verification process, and a tendency among recipients to rely on cash assistance in a consumptive manner. This research analyzes the scenario planning of the Cash Transfer Program (BLT) in reducing poverty in Surabaya City, particularly in Krembangan District. The program is implemented based on Surabaya Mayor Regulation Number 130 of 2023, which serves as the legal foundation for the regional BLT scheme. Using the Scenario Planning TAIDA model (Tracking, Analysing, Imaging, Deciding, and Acting) by Mats Lindgren and Bandhold (2003) as the analytical framework, this study examines the extent to which planning, decision-making, and implementation processes are able to respond to the socio-economic dynamics of the community. Employing a descriptive qualitative method, data were collected through interviews, observations, and documentation. The findings indicate that BLT plays a significant role in supporting low-income households and reducing poverty rates; however, challenges persist, including limited community engagement, weak inter-agency coordination, and non-productive use of assistance. The scenario planning approach is considered effective in helping the government design more adaptive, participatory, and sustainable policy strategies. It is expected that the BLT program will not only serve as a short-term intervention but also become a strategic instrument in promoting independence and improving the welfare of poor communities in Surabaya.

Raisha Maharani; Aceng Hidayat

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the content planning process and strategy on the TikTok account @Garudasystrain.id managed by PT Garuda Systrain Interindo. Using a qualitative descriptive approach through observation, interviews, literature review, and active participation during six months of Field Work Practice (PKL), this study describes how the company structures its social media workflow to support educational communication in the field of Occupational Safety and Health (K3). The results show that the content planning process is carried out through systematic stages, starting from trend research, idea gathering, content planning sheet preparation, upload scheduling, approval process, and weekly collaboration between team members. These stages ensure that the resulting content is relevant, consistent, and in line with the company's educational objectives. In addition, the content strategy is structured based on the Hierarchy of Effects Model, which includes the stages of awareness, knowledge, liking, preference, conviction, and action, so that the message delivery flow can encourage the audience from recognition to action. The use of clear and targeted Call to Action (CTA) also strengthens interaction and encourages audience participation. Overall, this approach helps PT Garuda Systrain Interindo in using TikTok strategies, improving the company's image, and strengthening the effectiveness of digital communications related to K3.

Gita Putri Rahayu; Hakim, Luqman; Pratiwi, Vivi; Nafilah, Fatma Nisa; Sari, Naila Atika

This study aims to analyze multiple-choice questions related to phase e elements, namely the Principles and Basic Concepts of Accounting and Basic Banking, using the Anates program. The study involved 20 participants, consisting of college students and vocational high school students. The Anates application program serves as a tool to process academic evaluation data accurately and efficiently. The method used in this study is quantitative and is described descriptively, resulting in analytical findings including weighted data scores, test reliability, discriminative power, difficulty level, validity level, and distractor quality. The results from the Anates program make it easier for teachers to evaluate the quality of learning and develop more focused, innovative, and student-centered teaching plans. This research is expected to provide benefits in improving students' accounting knowledge, and teachers are expected to be able to adjust their teaching methods and strategies dynamically, thereby supporting the optimal improvement of students' learning outcomes in this digital era.

Eka Yudha Firmansyah; Rizki Okina Putri; Irawati Lukman; Fazar Hidayatulloh; Alifa Fauzia Siswoyo +1 more

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

PT Mandiri Banana Indonesia still requires further development and arrangement of its layout and facilities to enhance the efficient and optimal use of land. This study aims to determine whether the existing layout at PT Mandiri Banana Indonesia is effective in supporting operational flow and the uninterrupted progression of the production process. The research adopts a quantitative descriptive approach, which is used to measure the correlation between activities through the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) methods. These methods enable the analysis to be presented in a measurable and objective manner as a basis for improving the facility layout. This study proposes a new layout design for the main production area and supporting facilities. The proposed layout is based on the results of ARC and TCR analyses, which indicate several critical spatial interrelationships among the facilities. Based on the findings and discussion regarding the application of the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) in designing the facility layout at PT Mandiri Banana Indonesia, it may be inferred that layout improvement exerts a significant impact on enhancing workflow efficiency and the overall work environment. The proposed alternative layout is expected to achieve a safer, more hygienic, and more productive spatial arrangement by establishing a clear separation between the production zone, administrative zone, and supporting areas.

M. Mario Alfian; Ika Devy Pramudiana; Nihayatus Sholichah

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the optimization of sports equipment procurement in relation to improving the quality of public services in the sports sector in Gelora Tomo, Surabaya City. This study uses the SERVQUAL theoretical approach (Parasuraman, Zeithaml, & Berry, 1988) which includes five main dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy. The research method used was qualitative-quantitative descriptive with data collection through field observation, documentation, and surveys of 150 respondents who used sports facilities. The results of the study showed that the level of optimization of sports equipment procurement was in the category of quite optimal with an average score of 3.49, while the quality of public services increased to 3.68 (good category). The highest improvement occurred in the tangibles and reliability dimensions, while the empathy dimension still needs to be strengthened through public participation and user-based needs evaluation. Theoretically, these results confirm the relevance of the SERVQUAL model in measuring the quality of public services in the sports sector. Optimizing the procurement of effective, transparent, and needs-oriented equipment has proven to be a key determinant in building inclusive, professional, and sustainable sports public services.

Maskin Maskin; Buya Riadi; Saidina Saidina; Lenny Marlina; Febriyanti Febriyanti

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

Digital transformation has become an urgent necessity for madrasas in improving the quality of Islamic education amid the rapid advancement of technology. However, various national reports indicate that the implementation of digitalization in many madrasas still faces significant challenges, including low teacher competence, limited infrastructure, and the absence of leadership capable of directing the change process regularly. This study aims to provide an in-depth analysis of the strategies employed by madrasah principals in managing digital transformation as an effort to enhance technology-based learning quality. The research uses a descriptive qualitative approach, relying on secondary data such as scholarly articles, policy reports, and official documents from relevant educational institutions. The findings reveal that the success of improving technology-based learning quality highly depends on visionary and adaptive leadership, particularly in digital planning, teacher capacity building, infrastructure provision, digital learning culture development, and the implementation of data-driven monitoring and evaluation. This study emphasizes that technology becomes effective only when managed through strategic leadership capable of integrating digital innovations into madrasa governance in a sustainable manner.

Hastuti Agussalim; Nur Aisyah; Arwin Wahyu Saputra; Muhammad Zakkir; Siti Maulida Hasanah

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study is a quasi-experimental study that aims to determine the effect of the Probing-Prompting model on the mathematics learning outcomes of seventh-grade students of SMP Islam Darussalam. The sample in this study consisted of class VII-A which was used as an experimental class, which was taught using the Probing-Prompting model, and class VII-B which was used as a control class, which was taught using the lecture method. Based on the results of descriptive statistical analysis, it was found that the group taught with the Probing-Prompting model had learning outcomes categorized as moderate with an average value of 60.41, while the group taught with the lecture method had learning outcomes categorized as low with an average value of 42.94. The results of the inferential analysis showed a t_count value of 2.388, while the t_table was 1.69. This indicates that the Probing-Prompting model has a significant influence on improving students' mathematics learning outcomes, where students taught with the Probing-Prompting model showed higher learning outcomes compared to students taught with the lecture method.  

Nur Aisyah; Nursamsi Nursamsi; Azwan Anwar

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This research is a classroom action research (CAR) conducted at MA Darussalam with the aim of improving mathematics learning outcomes through the application of the Probing-Prompting model. The subjects of this study were 26 grade XII students. Data collection was carried out using learning outcome tests given before and after the application of the learning model. The collected data were analyzed quantitatively and qualitatively. The results showed that the average score of students' learning outcomes in cycle I reached 82.38, while in cycle II it increased to 86.15. Based on the learning outcome completion category used, the achievement of students' mathematics learning outcomes in cycle I was 73.07%, and in cycle II it reached 100%. The application of the Probing-Prompting model has proven effective in increasing students' motivation and understanding of the material being taught. Thus, it can be concluded that the use of the Probing-Prompting model has a positive effect on improving students' mathematics learning outcomes, showing a significant increase in their understanding and skills in solving mathematics problems.

Arif Syofyan Hadi

World Journal of Islamic Learning and Teaching 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Moral learning in junior high schools often faces challenges in improving the understanding and application of moral values in everyday life, especially in the material of Trustworthiness and Honesty. This paper is intended to explain the design of the Problem-based learning (PBL) learning method as an innovation in moral learning of the material of Trustworthiness and Honesty in class VIII of SMP Muhammadiyah 4 Panarukan, which is expected to improve students' understanding through a more contextual, active, and applicable learning experience. The PBL method allows students to analyze real problems related to Trustworthiness and Honesty, develop solutions, and reflect on the application of these values in everyday life. This learning design method adopts two stages of the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model, namely the needs analysis stage and the learning design stage. The results of the study indicate that the need for moral learning in class VIII of junior high school includes the importance of more interactive and problem-based methods, which can bridge the gap between moral theory and its application in real life. This PBL learning design integrates case studies, group discussions, and reflection to create meaningful learning experiences related to the values of Trustworthiness and Honesty. Although this design has considered various pedagogical and contextual aspects, the method is still in the design stage and has not been directly implemented or evaluated. Therefore, further research is needed to test the effectiveness of the PBL method in the context of moral learning at SMP Muhammadiyah 4 Panarukan.

Kashif Majeed, Muhammad; Badariah Ahmad, Tunku; Bin Shamsuddin, Aizat

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

Digital information literacy and digital informal learning are especially fundamental in improving the efficiency of teachers instruction within a context of limited resources such as Islamic secondary schools of Southern Pakistan. This paper examines how digital competencies (ex: information literacy, technology use, and communication) and digital informal learning (e.g.: self-directed learning thru online platforms) make teachers able to deliver engaging lessons, manage classrooms, and encourage student-centered learning. Although interest in digital education is increasing, little research has considered such aspects in rural to Islamic schools. In a quantitative research, 450 teachers of Islam secondary schools and Southern Punjab comprised the purposive sample in which the structured questionnaires were administered and assessed using SPSS v 22, descriptive statistics, correlation and multiple linear regression. Results have shown that increased digital capabilities lead to a strong increase in instructional effectiveness, whereas digital informal learning brings cultural awareness and invention of new practices in teaching. A combination of these factors enhances the delivery of the lesson, student participation, and classroom management. The research suggests considering digital competency training and informal learning materials as part of teacher development companies in order to improve educational performance in the under-resourced Islamic schools.

Elsa Aurelia Margareta; Anggraeny Puspaningtyas; Eddy Wahyudi

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze and explain in greater detail the influence of service quality in managing the Business Identification Number (NIB) through the Online Single Submission (OSS) system on public satisfaction at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Gresik Regency. A quantitative research method was employed, using a structured survey design and distributing questionnaires to 105 respondents who had directly utilized and experienced the OSS service. Service quality was measured using the SERVQUAL dimensions tangible, reliability, responsiveness, assurance, and empathy while public satisfaction was assessed based on indicators derived from the Regulation of the Minister of Administrative and Bureaucratic Reform No. 14 of 2017. The collected data were analyzed using simple linear regression to identify the extent of the relationship between variables. The results indicate that service quality has a positive and significant effect on public satisfaction. This means that better, more consistent service quality will increase user satisfaction. The findings confirm that strengthening service quality is essential for improving overall public service performance, especially in digital-based licensing systems.

Primadi Candra Susanto; Lily Yuntina

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was carried out to strengthen the ability of lecturers, students, and practitioners in understanding the role of data and statistics as the foundation for constructing scientific arguments in quantitative research. The activity originated from the limited understanding of some participants regarding the correct logical flow of research, starting from problem formulation, hypothesis development, data processing, to drawing conclusions based on analytical results. Through case-based training and interactive discussions, participants were introduced to key concepts in research methodology, such as determining variables, sampling techniques, developing measurement instruments, and applying parametric and non-parametric statistics to test hypotheses. The training emphasized that data provide factual descriptions of a phenomenon, while statistics serve as analytical tools that answer research questions objectively. The activity was conducted online with 73 participants from Universitas Pancasakti Bekasi, representing various academic backgrounds. The results indicated an improvement in participants' ability to understand statistical outputs, interpret significance levels of tests, and prepare research conclusions in a logical and structured manner. In addition, the activity contributed to enhancing methodological literacy within the academic community, encouraging a strong research culture, and maximizing the use of statistics in scientific analysis as well as professional practice. Therefore, this program has a positive impact on improving the quality of research in higher education.

Bambang Aditio; Aldri Finaldi; , Roberia Roberia

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the relationship between administrative discretion and public service quality within the framework of street-level bureaucracy theory. In public administration practice, implementing officials are often faced with tensions between compliance with formal rules and the dynamic needs of the community. These conditions make discretion an important instrument for adjusting policies to the realities on the ground. This study uses a literature review of various studies from 2010 to 2025 to identify patterns, dynamics, and implications of the use of discretion by implementing bureaucrats. The results of the study show that discretion allows the bureaucracy to be more adaptive, empathetic, and responsive to citizens' needs. However, without strong oversight and administrative ethics, discretion can lead to bias, injustice, and opportunities for abuse of authority. Factors such as public service motivation, professional competence, organizational culture, and political pressure have a significant influence on how discretion is applied. Thus, improving the quality of public services requires a balance between administrative control and professional trust through accountability systems, ethical oversight, and adaptive but law-based policies.

Gita Natasya; Milkhatul Maula; Didik Tri Setiyoko

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

Social Studies (IPS) learning in elementary schools has tended to be theoretical and memorization-oriented, resulting in students being less able to connect the material with social and environmental realities. This study aims to examine the implementation of field projects as a contextual learning strategy in understanding the dynamics of humans, places, and the environment at the elementary school level. The research method used is a qualitative approach with literature studies, with data sources in the form of SINTA-indexed national journal articles, reputable international journals, and scientific books published in the last five to ten years. Analysis was carried out through literature selection, content analysis, and synthesis of findings. The results of the study indicate that field projects contribute to improving students' critical thinking skills, spatial understanding, social empathy, and ecological awareness. In addition, direct involvement in observation, interviews, and thematic project creation encourages students to see the relationship between humans, space, and the environment more holistically. The novelty of this study lies in the emphasis on the integration of field projects as an approach to elementary school social studies learning that unites social, geographical, and ecological aspects within the framework of the Independent Curriculum. These findings contribute to the development of project-based social studies learning models as well as practical recommendations for PGSD teachers in integrating field experiences into daily learning.

Yoga Adi Prayogi; Ruchan Sanusi; Nur Lailiyatul Inayah

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.