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Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

The term “comparison” in the context of Public Administration Science refers to an activity of aligning, analyzing, and identifying similarities and differences between various phenomena or objects under study. Meanwhile, administration is understood as a social phenomenon in which groups of people or citizens work together in an organized and purposeful manner to achieve certain collective goals.This research, entitled “A Comparative Study of Public Administration in Indonesia and South Korea in Achieving Effective and Accountable Governance,” aims to analyze both the similarities and differences between the two countries in terms of bureaucratic structure, public administration systems, and the effectiveness and accountability of governance. Indonesia and South Korea, as Asian nations with distinct historical backgrounds, governmental systems, and development trajectories, share a common vision of establishing a clean, transparent, and responsive system of governance.The study employs a qualitative descriptive approach using the literature review method, by examining various relevant academic and official sources. The main focus of the comparison lies in the bureaucratic and administrative systems of Indonesia and South Korea. The analysis also takes into account cultural characteristics and governmental structures, including the presidential system, legal framework, financial administration, and local government mechanisms.The findings of this research are expected to provide a comprehensive understanding of how differences in administrative structures and bureaucratic performance in both countries influence the effectiveness and accountability of their governments. Furthermore, the study aims to offer valuable insights for Indonesia in strengthening good governance and improving the quality of public service delivery.

This research compares development administration models between developed and developing countries. Using comparative analysis, this study evaluates policies and best practices from both contexts. Research findings reveal significant differences in development approaches and outcomes, as well as implications for policy development. The analysis demonstrates that developed countries predominantly employ post-bureaucratic, participatory, and innovation-driven models characterized by strong institutional capacity, high levels of digitalization, decentralized decision-making, and robust accountability mechanisms. In contrast, developing countries frequently rely on hybrid models combining traditional bureaucratic structures with nascent reforms, constrained by limited resources, capacity gaps, institutional weaknesses, and political economy challenges. Critical differentiators include governance quality, administrative capacity, technological infrastructure, resource availability, stakeholder participation levels, and policy implementation effectiveness. Despite contextual differences, successful development administration in both settings shares common elements, including political commitment, adaptive capacity, citizen engagement, evidence-based policymaking, and continuous learning mechanisms. The research identifies transferable lessons and contextual adaptation requirements for developing countries seeking to enhance their development administration systems.

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

This study aims to analyze the efficiency of issuing tax invoices and reporting Value Added Tax (VAT) Periodic Tax Returns (SPT Masa PPN) by comparing the DJP Online system and the Coretax Administration System at CV XYZ. The research focuses on comparing the reporting process before and after the use of the Coretax digital system, as well as evaluating its direct impact on the efficiency of VAT reporting for Taxable Entrepreneurs (PKP). A descriptive qualitative method was used, with data collected through observation and documentation. The results show that prior to using Coretax, tax reporting was conducted through two separate applications, e-Faktur and e-SPT, which led to inefficiencies, input errors, and longer processing times. After the implementation of Coretax, the reporting process became more integrated, automated, and time-efficient. The system also supports digital document archiving and offers automatic validation and notifications, thereby reducing the risk of delays and reporting errors. Although technical issues such as internet dependency, system errors, and user adaptation remain, Coretax overall has a positive impact on improving tax administration efficiency and compliance at CV XYZ.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

The background for the establishment of Law Number 27 of 2022 concerning Personal Data Protection raises a critical question that the Indonesian government must address, who will oversee and safeguard the security of citizens' data in public administration systems. The purpose of this study is to examine the implementation of One Data Indonesia through Presidential Regulation Number 39 of 2019 (Perpres No. 39 of 2019) regarding One Data Indonesia, which remains a strong foundation for regulating government data governance. Unfortunately, this regulation does not yet include security aspects, which should be one of the principles of One Data Indonesia. This study explores Perpres No. 39 of 2019 as a critique of the regulation. The findings highlight the importance of incorporating security aspects to protect the sovereignty of government data used in public administration, especially in electronic processes conducted domestically. The principle of data security is a crucial component of the implementation of One Data Indonesia, which will be integrated with various other policy products, such as the Presidential Regulation on Electronic-Based Government Systems, the Presidential Regulation on Accelerating Digital Transformation and Integration of National Digital Services, the Law on Information and Electronic Transactions, the Law on Personal Data Protection, and other relevant regulations.

This research is motivated by the phenomenon of declining compliance levels of motor vehicle taxpayers in Kediri Regency in the last five years, despite the provision of various modernization services. Motor vehicle tax itself is one of the main sources of regional revenue that is very important in supporting development and financing public services. This study aims to determine the effect of income levels, taxpayer awareness, and modernization of the tax administration system on motor vehicle taxpayer compliance in Kediri Regency in 2024. The research method used is quantitative with a causality approach. The population in this study were all motor vehicle taxpayers in Kediri Regency, with a sample of 100 respondents selected using probability sampling methods and simple random sampling techniques. Data analysis was performed using multiple linear regression with the help of the IBM SPSS Statistics program version 30. The results of the study indicate that partially, the variables of income level and taxpayer awareness have a significant effect on motor vehicle taxpayer compliance, while the modernization of the tax administration system has no significant effect. However, simultaneously, all three variables have a significant effect on motor vehicle taxpayer compliance. These findings demonstrate the importance of increasing awareness and community economic empowerment in encouraging tax compliance. Based on these findings, it is recommended that local governments and relevant agencies improve tax education and maximize the use of modern tax services to encourage higher public compliance. Furthermore, the results of this study indicate that despite the implementation of modernized tax administration systems, non-technical factors such as income level and taxpayer awareness still have a greater influence on motor vehicle taxpayer compliance. This suggests that improved technology and administrative systems alone are not sufficient to significantly improve tax compliance.

The Umayyad Dynasty (661–750 AD) was the first Islamic dynasty to implement a hereditary monarchy and played a significant role in the massive expansion of Islamic rule. After the end of the Caliphate, power passed to Muawiyah ibn Abu Sufyan, who founded the dynasty and moved the center of government to Damascus. This study aims to examine the political, social, economic, and religious dynamics during the Umayyad Dynasty through qualitative methods and a literature review approach. The results of the study indicate that the success of the Umayyad expansion to Spain in the west and India in the east was driven by solid military strength, intelligent diplomatic strategies, and an established government administration system. In the economic aspect, the Umayyad Dynasty developed a taxation and currency system that supported the country's financial stability. Infrastructure such as roads, postal services, and communication systems were also improved to support connectivity between regions. In the social and cultural fields, interactions between various ethnicities and religions encouraged the development of science, art, literature, and architecture, including the emergence of a distinctive Islamic architectural style. However, the unequal social system between Arabs and non-Arabs (mawali), as well as discrimination within the government, fueled public dissatisfaction. Furthermore, sectarian conflict between Sunnis and Shiites exacerbated the domestic political situation. Inequities in the distribution of power, nepotism, and authoritarianism were the main causes of the weakening of support for the Umayyad government. Ultimately, this dynasty collapsed after being overthrown by the Abbasid Dynasty in 750 CE. This study emphasizes that the success of a government is greatly influenced by just leadership, an inclusive government system, and the ability to respond adaptively to socio-political challenges.

This study aims to determine the implementation of Value Added Tax reporting procedures using the Core Tax Administration System system at PT Alam Mulya. The method used is descriptive qualitative. This research was conducted through direct observation during internship activities at the Finance & Accounting Division of PT Alam Mulya. The results showed that the Core Tax Administration System  provides convenience in the creation and reporting of digital tax invoices, can improve reporting accuracy, and minimize tax administrative errors. In addition, the Coretax system helps supervision to be tighter and easier to access. There are also some obstacles that still need to be evaluated more deeply. But overall, the implementation of the Core Tax Administration System at PT Alam Mulya has a positive impact that helps the company's efficiency and compliance strategies in the context of tax administration.

A good administrative system in admitting new students not only makes things easier for prospective students, but also increases the efficiency and effectiveness of the registration process. With a structured system, prospective students can register directly at the counter or via an online platform, which makes access easier and reduces waiting time1. This is in line with the need for institutions to adapt to the digital era and improve services to prospective students. However, this often happens in the process of accessing information and inputting data. Because some students are still searching for registration information at Pancasakti University manually, this will take time and energy. When Pancasakti University Tegal opened student registration, thousands of prospective Pancasakti University Tegal students and their parents contacted the administration of Pancasakti University Tegal with various questions about the registration process and requirements. Chatbots, as a technological innovation based on artificial intelligence, offer an efficient solution to this problem. Chatbot is AI software that can interact with humans via text or voice, simulate human conversation, and provide relevant responses..

This comprehensive study examines the disaster management strategies of Japan and the Philippines, focusing on their responses to earthquakes through the lens of Systems Theory. Japan's centralised model emphasises hierarchical coordination, advanced technological integration, and pre-disaster planning, ensuring rapid and efficient responses. Conversely, the Philippines employs a decentralised framework, leveraging community-based initiatives and localised decision-making, though often constrained by resource disparities. Through rigorous data collection, including field observations, stakeholder interviews, and policy analysis, this research provides a comparative analysis highlighting both systems' strengths and limitations. The findings reveal that Japan's technological infrastructure and institutional coordination excel in early warning and response efficiency, while the Philippines' grassroots participation fosters community resilience despite resource constraints. This study proposes a hybrid approach that integrates centralised coordination with community-driven participation to enhance disaster resilience in earthquake-prone nations, offering transferable lessons for public administration systems worldwide.

This study aims to analyze the level of efficiency and effectiveness in managing tax revenues in Indonesia and its contribution to national economic development. Taxes are the primary source of state funding and play a crucial role in supporting development programs and welfare distribution. However, there remains a gap between tax potential and realization, indicating the need to evaluate the current tax administration system. This research adopts a descriptive quantitative approach using secondary data from DJP, BPS, and the Ministry of Finance covering the 2019–2023 period. The findings show that tax collection effectiveness has been relatively high in the last two years, as indicated by revenue realization exceeding targets. Nevertheless, efficiency remains low due to suboptimal digital systems and limitations in human resource capacity. Effectiveness is also strongly influenced by information technology and the performance of tax officials. The study concludes that tax reform focused on digitalization and transparency must be strengthened to support sustainable economic development. These findings have important implications for future fiscal policies and suggest opportunities for further research using mixed-method approaches.

This community service activity aims to strengthen the role of administration in increasing community participation in community service activities in Nendali Village, East Sentani District, Jayapura Regency. So far, community activities in the village have been carried out informally without an orderly administration system, making it difficult to evaluate and sustain activities. Through a participatory approach, this activity invites residents to be directly involved in community service to clean the environment and participate in discussion sessions on the importance of simple recording in social activities. The results of the activity show an increase in community awareness of the importance of administration, marked by the use of attendance lists, meeting minutes, and activity documentation. In addition, this activity also encourages a more organized and transparent spirit of mutual cooperation. Analysis of community involvement shows that administration has a significant influence in forming a sense of responsibility and social accountability at the community level. The challenges faced include limited time for residents and understanding of administration, but can be overcome through a practical and educational approach. This activity has positive implications and can be replicated in other villages with similar conditions.

This community service activity aims to strengthen the role of administration in increasing community participation in community service activities in Nendali Village, East Sentani District, Jayapura Regency. So far, community activities in the village have been carried out informally without an orderly administration system, making it difficult to evaluate and sustain activities. Through a participatory approach, this activity invites residents to be directly involved in community service to clean the environment and participate in discussion sessions on the importance of simple recording in social activities. The results of the activity show an increase in community awareness of the importance of administration, marked by the use of attendance lists, meeting minutes, and activity documentation. In addition, this activity also encourages a more organized and transparent spirit of mutual cooperation. Analysis of community involvement shows that administration has a significant influence in forming a sense of responsibility and social accountability at the community level. The challenges faced include limited time for residents and understanding of administration, but can be overcome through a practical and educational approach. This activity has positive implications and can be replicated in other villages with similar conditions.

The dispute case between Gakoptas and PT Torus Ganda caused problems. PT Torganda illegally controlled Gakoptas land which caused a conflict, as a result a farmer was injured. This study aims to determine the causal factors and resolution strategies in the dispute case between Gakoptas and PT Torganda. This study uses a normative juridical method with the sources of materials used in the form of secondary, primary and tertiary sources. The results of this study state that the causal factors of the conflict are due to the land administration system, inequality in the distribution of land ownership, legality of land ownership and economic motives. The resolution strategy can be carried out by executing the Supreme Court's decision, land redistribution through agrarian reform, land controlled by PT Torganda is returned to Gakoptas, economic recovery and sanctions.

Populism, which often puts forward anti-ite rhetoric and claims as a representation of the people's voice, can have a significant impact on the state administration system. This article aims to understand the extent to which populism can change the structure of state administration and test the resilience of the Indonesian democratic system and constitution in facing the challenges of populism. The method used in the preparation of this article is qualitative methodology with a literature review approach from various academic sources such as books, journals, relevant scientific papers. The results of the study show that populism gives challenges and threats to the state system and has a negative impact on democracy and implications for the constitution. Populism is a challenge for the Indonesian constitutional democratic system by damaging the checks and balances mechanisms, politicizing the law and state institutions, and the risk of eroding the supremacy of the constitution.

Letter management is one of the important aspects in supporting the efficiency of academic administration in schools. This study aims to explore and understand how letter management at SMA Al-Hidayah Medan can be optimized to improve the efficiency of academic administration. The study used a descriptive qualitative approach with data collection through direct observation and interviews with parties involved in the correspondence administration process. The research findings show that SMA Al-Hidayah Medan implements a combined letter management system, namely combining manual and digital management. Incoming and outgoing letters are recorded manually in the agenda book and expedition book, and archived digitally in the school computer system. However, the system used is still limited and has not been fully integrated. The obstacles found include limited human resources who have not fully mastered administration and information technology, weak document supervision, and archiving of physical letters that have not been systematically arranged. In addition, digital archiving which is still conventional without automatic categorization makes the archive search process less efficient. As an optimization effort, the school has implemented a semi-digital system, provided training for administrative staff, compiled letter classification codes, compiled SOPs for letter management, and utilized cloud storage and digitization of old archives. These steps demonstrate institutional awareness to build a more efficient and modern administration system. In conclusion, effective letter management plays a very important role in supporting academic administration, but requires continuous coaching, better digital integration, and strong managerial commitment.