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Siti Ayu Juliyah; Mukhtar Ulum; Saefullah Fattah

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

Rini Rizkiyana Ulfa; Dini SelaS

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

Leni Yaku Danga; Umbu Ho Ara; Yuvensius Ramompas

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to determine the role of women in tourism development in Raja Prailiu Village, East Sumba Regency, and to identify the obstacles faced by women in tourism activities. This research is motivated by the importance of women's involvement in meeting family economic needs while preserving the weaving culture. This study uses a qualitative descriptive method. Data were obtained through observation, interviews, and documentation. Research informants consisted of six women who are active in tourism activities in Raja Prailiu Village. Data sources used include primary data from interviews and secondary data from books, journals, articles, and related documents. Data analysis techniques used the Miles and Huberman model which includes data reduction, data presentation, as well as drawing conclusions and verification. The results of the study show that women have an important role in tourism development, namely as weavers, craft product sellers, tour guides, and actors in preserving culture and cleanliness of the tourist environment. However, women also face various obstacles, such as increasing the number of tourists, high prices of raw materials, limited time due to dual roles, lack of English language skills, and low tourist awareness of environmental cleanliness. This research contributes to showing the importance of the role of women in tourism development and becomes a consideration for the government and the community in supporting tourism development in Raja Prailiu Village.

Crisena Crisena; Firiska Yulinata Nababan; Naomi Yolanti Octavia Ritonga; Novita Ester Marlina Zebua

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study aims to analyze the role of Christian Religious Education (CRE) teachers as counselors in shaping students’ social behavior amid increasing behavioral deviations such as bullying, violence, misuse of social media, and low tolerance. These phenomena are influenced by internal factors such as emotional instability and identity formation, as well as external factors including family, environment, and digital culture. This research employs a descriptive qualitative method using a library research approach by collecting data from books, scholarly journals, and relevant documents. The findings reveal that CRE teachers play a strategic role not only as educators but also as counselors who accompany students holistically, covering spiritual, moral, emotional, and social aspects. The counseling role performed by CRE teachers includes modeling behavior, mediating conflicts, strengthening self-control, providing social support, and building empathetic relationships with students. Through this approach, students undergo a process of internalizing Christian values such as love, forgiveness, responsibility, and tolerance, which contribute to the development of positive social behavior. Furthermore, collaboration among teachers, parents, and the community serves as a supporting factor in successful character formation. Therefore, the role of CRE teachers as counselors is proven to be effective in shaping students’ social behavior in accordance with moral, social, and religious values, while contributing to the development of a generation with integrity and competitiveness.

Nurul Aini MM Sodik; Safira Darmayanti; Sri Putri Enjelita; Fibrianti Lastuan

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Communication is an important aspect in the development of children aged 5–6 years, especially in supporting their language and social-emotional abilities. This study aims to analyze the influence of effective communication through a play approach in early childhood based on the results of previous research. The method used in this study is a quantitative method by conducting observations, research, and observations on effective communication and a play approach in early childhood education. Data collection techniques were carried out through documentation and literature searches from journals, articles, and relevant scientific references. Data analysis techniques used quantitative descriptive analysis by comparing and summarizing the results of previous research. The results show that the play approach has a significant influence on improving children's effective communication skills, such as the courage to speak, the ability to express opinions, social interaction, cooperation, and self-confidence. In addition, play activities have been proven to be able to create a fun learning atmosphere so that children are more active in interacting with peers and teachers. Thus, the play approach can be an effective strategy in developing the communication skills of children aged 5–6 years.

Maharani Dwi Nurhalizah Rahmah; Inayah Thohiroh; Muhammad Rivaldi; Mimah Mahmudah; Jamal Abu Rizal

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The era of globalization has brought significant changes to the world of education, particularly to the role and function of teachers in the learning process. Advances in information technology and easy access to knowledge require teachers to reorient their roles from mere transmitters of material to facilitators, motivators, curators of information, and mentors of student character. This study aims to examine the nature of the reorientation of the role and function of teachers in the era of globalization, the reasons for the need for such changes, the ideal form of teacher roles, and the challenges and strategies in their implementation. The research method used is a qualitative approach with a literature study through analysis of various books, journals, and relevant scientific sources. The results show that the reorientation of teacher roles is necessary due to changes in learning paradigms, technological developments, and the demand for 21st-century skills. However, the process still faces various challenges such as low digital literacy, conventional mindsets, limited training, and a lack of infrastructure support and parental participation. Therefore, strategies are needed such as improving teacher professional development, strengthening digital literacy, simplifying administrative burdens, and strengthening cooperation between schools, parents, and the community. With this reorientation, it is hoped that teachers will be able to play an optimal role in improving the quality of education and developing a generation that is intelligent, has character, and is ready to face global challenges.

Andriyansah Setiawan; Tri Suseno Aji; Rosadi Rosadi; Muhammad Yusuf; Hanif Khairullah

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Baduy community in Kanekes Village has economic potential based on traditional crafts with high cultural value, such as weaving and woven fabrics. However, the management of craft businesses is still carried out in a simple manner without a structured human resource (HR) management system. Problems faced include the lack of a clear division of tasks, inefficient production processes, and limited marketing strategies. These conditions hamper the optimal development of craft businesses. This community service activity aims to strengthen human resource management based on local wisdom in order to increase the capacity of traditional craft businesses in the Baduy community. The solution offered is training and mentoring on simple business management adapted to traditional values. Activities include socializing the importance of HR management, training on the division of labor within groups, improving production skills, and developing marketing strategies that respect local wisdom. The implementation method uses a participatory approach through the stages of preparation, training, mentoring, evaluation, and program sustainability. The community is actively involved in every stage of the activity to ensure the program's suitability to local socio-cultural conditions. This activity results in increased human resource capacity in craft business management, the establishment of a more organized work system, and an increased economic value of craft products. In addition, this activity is expected to produce a community empowerment model based on local wisdom and scientific publications in community service journals.

Permata Fayzah

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Quality education is one of the 17 global goals known as the Sustainable Development Goals (SDGs), particularly Goal 4. This goal aims to ensure equitable, inclusive, and quality education for all people. In Indonesia, elementary school teachers play the most important role because they interact directly with students every day. This article comprehensively examines the role of elementary school teachers in supporting SDG 4 from three main perspectives: teachers’ professional competence, innovative teaching methods, and teachers’ involvement within the school community. The method used is a systematic review of 45 selected scientific sources published between 2020 and 2024, including international journals, reports from global institutions, and Indonesian government policy documents.The findings show that competent, creative, and highly dedicated elementary school teachers are closely related to improving learning quality, increasing school participation, and developing positive character in students. However, several major challenges remain unresolved, such as unequal teacher distribution, low welfare, and limited access to technology—especially in remote areas. This article recommends three main actions: strengthening continuous teacher professional development policies, improving the teacher performance evaluation system to make it more comprehensive, and increasing collaboration among the government, universities, and local communities in order to achieve SDG 4 effectively in Indonesia.

Muhamad Ihsan Khuluki; Renata Fifa Aulia; Fauziyah Zalfa Attazqiya; Sutrimo Purnomo

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

Educational dualism is a phenomenon that emerged in the Indonesian education system since the Dutch colonial era, which separated Western education from indigenous education. Western education introduced by the colonial government was more oriented towards colonial administrative and economic interests, and was generally intended for Europeans and indigenous elites such as the priyayi class. Meanwhile, indigenous communities widely developed religious-based education through Islamic boarding schools (pesantren) institutions that gave birth to communities of santri (Islamic students). This study aims to analyze the forms of educational dualism in the early 20th century by reviewing three developing educational models: European education, priyayi education, and santri education. The method used is a literature study by examining various books, scientific journals, and historical sources relevant to the development of education during the colonial period. The results of the study indicate that European education functioned as a means of developing an educated workforce that supported the colonial administration, while priyayi education became a path of social mobility for indigenous elites who acted as intermediaries between the colonial government and society. On the other hand, santri education through Islamic boarding schools developed independently and played an important role in maintaining religious values and the cultural identity of the community. Thus, the dualism of education during the colonial period not only reflected the inequality of access to education, but also shaped the social structure and intellectual dynamics of Indonesian society in the early 20th century.

Mohammad Aquallurrizal; Beta Hikmah Zahrotunnisa; Nisa Nur Fadilah; Sutrimo Purnomo

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the existence of dayah as a traditional Islamic educational institution in Aceh in facing the challenges of modernization, as well as to analyze its history, curriculum, and the dynamics of educational transformation within it. This research employs a qualitative approach through library research by collecting data from various sources such as books, scientific journals, research articles, and documents relevant to the topic. The findings indicate that dayah is one of the oldest Islamic educational institutions in Aceh that developed since the early spread of Islam in the Indonesian archipelago and has played an important role in the dissemination of Islamic teachings, moral development, and the formation of social life within the community. The educational system in dayah focuses on the study of classical Islamic texts (kitab kuning) and Islamic sciences through traditional learning methods such as halaqah, religious book studies, and direct learning with teungku or Islamic scholars. Over time, dayah institutions have undergone various transformations through the integration of general subjects, curriculum reform, and improvements in educational management systems in order to remain relevant to modern societal needs. Modernization presents challenges for dayah, particularly in maintaining a balance between tradition and educational innovation. Nevertheless, dayah continues to preserve its Islamic identity while gradually adapting to contemporary developments. Therefore, dayah not only survives as a traditional educational institution but also develops into an adaptive and relevant Islamic educational institution that continues to play a significant role in shaping character and religious values in Acehnese society.

Diana Dwi Putri; Hendra Riofita

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

This study aims to examine the role of the Merah Putih Village Cooperative (KDMP) in strengthening the village economy, using the lens of good governance and social capital. This study uses a qualitative method with a library research approach, referring to academic journals, books, and government policy documents as sources of information. The research shows that KDMP plays a significant role in improving the welfare of village communities by strengthening productive businesses, expanding access to capital, creating job opportunities, and developing local economic potential. The application of good governance principles such as transparency, accountability, and community participation is a crucial factor in the successful management of the cooperative. In addition, social capital such as mutual assistance, trust, and community collaboration also contribute to the sustainability of the village cooperative. However, the implementation of KDMP still has a number of challenges, including a shortage of human resources, limited cooperative management, and low digital literacy. Therefore, government support and capacity building of cooperative managers are crucial for KDMP to function as a tool for sustainable village economic development

Eman Suherman; Iwan Setiawan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

Irman Puansah; Anggi Aulia Hutasuhut; Melisa Aulia Koto; Nurhamida Fitri Simatupang; Muri Entia Melati Lubis

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Public health is an important indicator of the success of regional development and the quality of public services. Local governments play a strategic role in the provision of healthcare services through adaptive, effective, and community-oriented policies. This study aims to analyze local government policies in addressing public health issues through a literature review approach. The research method employed a literature study by examining scientific journals, laws and regulations, books, and policy documents related to regional health policies in Indonesia. The findings indicate that regional health policies are influenced by decentralization, fiscal capacity, the quality of governance, and inter-institutional synergy. Policy implementation continues to face several challenges, including limited budgets, low quality of healthcare human resources, unequal access to healthcare services, and weak intersectoral coordination. However, public service innovation and the strengthening of good governance have proven effective in improving healthcare service delivery. This study emphasizes that the success of regional health policies is determined by government commitment, community participation, integration between central and local policies, institutional strengthening, budget optimization, and service innovations based on community needs.

Condo Leezza Chrismanta; Citra Azra Amalia; Nabila Isyana Putri; Muhammad Zia Ulhaq; Muhammad Adymas Hikal Fikri

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The waste problem in Indonesia has now reached a critical stage and has become an increasingly serious environmental issue. The ever-increasing volume of waste is not being managed effectively, leading to various negative impacts, particularly environmental pollution. This study aims to examine the state of waste management in Indonesia and its impact on water pollution from the perspective of the Sustainable Development Goals (SDGs). The method used is descriptive qualitative research through a literature review utilizing various sources such as journals, official reports, and legislation. The results indicate that the majority of waste originates from household activities, while management practices remain rudimentary, such as the “collect-transport-dispose” method and open dumping. This situation leads to waste accumulation, which contributes to water pollution, deteriorating environmental quality, and increased health risks for the community. Furthermore, suboptimal waste management also poses a challenge in achieving sustainable development goals, particularly regarding responsible consumption and access to clean water and sanitation. Therefore, improved efforts are needed through the application of the reduce, reuse, recycle (3R) principles, increased public awareness, and the active role of the government and the private sector in providing a sustainable waste management system. With the right measures, it is hoped that the waste problem in Indonesia can be reduced and the environment preserved.

Azkia Sopiatunnisa; Nida Nur Azizah; Sri Mulyeni

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

This study aims to analyze the influence of parenting styles on the development of social skills in early adolescence. The method used was a literature review. Researchers reviewed and synthesized the results of relevant previous studies, sourced from scientific journals and credible digital databases. The analysis results show a consistent relationship between the type of parenting style and the quality of social skills. Democratic parenting has been shown to make a significant positive contribution to communication skills, empathy, cooperation, emotional control, and adjustment in social environments. Adolescents raised with this parenting style tend to have better self-confidence and are able to build healthy social interactions at school and in the community. Conversely, authoritarian and permissive parenting styles tend to have less beneficial impacts. This is characterized by the emergence of social anxiety, low initiative, difficulty adhering to social norms, and limitations in establishing interpersonal relationships. These findings emphasize the crucial role of parents in shaping the social competence of early adolescents. The study concludes that implementing a balanced, consistent, and communicative parenting style is a key factor in supporting the development of social skills. Collaboration between the family and the educational environment needs to be strengthened.

Maharani Safitri; Rika Maryam; Oktaviana Br Ginting M; Vieronica Varbi Sununianti; Istiqoma Istiqoma +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Flood disasters have repeatedly affected Aceh Tamiang Regency for over fifteen years, causing significant material and socio-cultural losses. This study aims to examine the social response of the community through a literature review approach, using Jurgen Habermas's Communicative Action Theory as the analytical framework. Data were collected systematically from national journal articles, scientific proceedings, and academic reports related to flood mitigation and community social response in Aceh Tamiang. Data analysis was conducted using content analysis and thematic analysis techniques. The findings reveal that the community's response is primarily driven by local solidarity rooted in cultural values and local wisdom such as hadih maja. In Habermasian terms, this social response reflects the lifeworld domain, manifesting in voluntary collective action. However, a structural tension exists between the government's top-down system and the community's communicative rationality. Effective disaster mitigation requires the development of participatory public spaces that bridge the system and lifeworld, enabling the transformation from instrumental action to communicative action, thereby strengthening collective resilience against flood disasters.

Agnia Nagita Selvira; Al Nur Andari; Firda Rahma Solihah; Syifa Putri Gunawan; Supriyono Supriyono

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to identify and analyze the application of Pancasila values in the development of Indonesian tourism as a foundation for ethics and character. The method used is library research, reviewing various relevant written sources, including books, journals, articles, and other academic publications. The findings indicate that globalization exerts both positive and negative influences on Indonesian tourism, while simultaneously opening opportunities for the advancement of more ethical and responsible tourism practices. The integration of Pancasila values within the tourism sector such as mutual cooperation, environmental stewardship, social justice, and respect for cultural diversity can foster sustainable tourism development that balances economic growth with moral responsibility. Furthermore, these values contribute to strengthening national identity, preserving local wisdom, and enhancing community participation in tourism activities. The study also highlights that tourism grounded in Pancasila principles can improve social welfare by empowering local communities and promoting inclusive development. In conclusion, the application of Pancasila principles in tourism development is essential for maintaining a balance between economic progress and socio-cultural preservation, while reinforcing national character and resilience in the face of globalization and rapid global change.

Eli Susanti; Khomsahrial Romli; M. Mawardi J; Sri Ilham Nasution

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The implementation of local democracy in Indonesia faces challenges when the electoral and procedural mechanisms regulated in modern village administration are not fully in line with the socio-cultural traditions of indigenous communities. Many villages still strongly uphold the values, norms, and authority of traditional institutions that have historically regulated communal life, including in terms of leadership legitimacy. Tension between formal democracy and customary values arises when the village political process is perceived as not reflecting the cultural identity of the community. This situation creates a need to understand how the integration of customary institutions can strengthen the legitimacy of village leaders in the local democratic system. This study uses a literature review method with a content analysis approach because the study focuses on the concept of the role of customary institutions in strengthening local democracy and the legitimacy of village leadership. This method allows researchers to explore theories and compare previous findings to form a systematic understanding. The research data comes from 19 secondary sources in the form of scientific books and journal articles published between 2016 and 2025 that are relevant to the themes of customs, village governance, community participation, and local leadership. The search was conducted using the Publish or Perish application with purposive sampling techniques to select sources directly related to the main research issue. This study concludes that the integration of traditional institutions into local democracy produces a model of village leadership that is legally strong and culturally rooted. This integration provides a basis for strengthening local democracy based on cultural wisdom, thereby supporting village development.

Arina Mana Sikana; Bilqis Yazmil Faza As Sakinah; Dhamar Ibrahim Kadista Putra; Mohamad Salik

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

This study focuses on the historical dynamics of the Qur’anic revelation process to examine in greater depth the relationship between the gradual nature of the revelation process and the social conditions of Arab society, particularly during the Mecca and Medina periods. The method used in this study is library research, utilizing sources such as scientific journals, books, and articles relevant to the research topic. The findings indicate that revelation was received gradually over 23 years, in accordance with the development of Islamic da’wah and the social dynamics of the time. During the Mecca period, the revelations focused on the teachings of tawhid, creed, and ethics, as Arab society was still in a state of jahiliyyah. In the Medina period, the focus shifted to the rituals of worship and Islamic law as the Islamic community in Medina grew. Furthermore, some verses of the Qur’an were revealed in response to issues within society. This indicates a connection between revelation and the socio-historical context during the process of revelation. A deeper understanding of the process of revelation requires further study, and this research is expected to provide a more profound understanding of the Qur’anic revelation process through a historical approach.

Ni Komang Mira Canthika Kencana Wati Karang; Ni Kadek Dwi Anggi Maharani; Sindy Anggriana; Luh Oktavia Sulistiawati; Chosy Agatha Br Colia

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.